<SEC-DOCUMENT>0001493152-21-012910.txt : 20210526
<SEC-HEADER>0001493152-21-012910.hdr.sgml : 20210526
<ACCEPTANCE-DATETIME>20210526071025
ACCESSION NUMBER:		0001493152-21-012910
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		13
CONFORMED PERIOD OF REPORT:	20210525
ITEM INFORMATION:		Results of Operations and Financial Condition
ITEM INFORMATION:		Regulation FD Disclosure
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20210526
DATE AS OF CHANGE:		20210526

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:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		21962721

	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>8-K
<SEQUENCE>1
<FILENAME>form8-k.htm
<TEXT>
<XBRL>
<?xml version="1.0" encoding="utf-8"?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2021" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:us-roles="http://fasb.org/us-roles/2021-01-31" xmlns:country="http://xbrl.sec.gov/country/2021" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:ABEO="http://abeonatherapeutics.com/20210525">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02A_US%2DGAAP%2D2021 -->
<!-- Field: Set; Name: xdx; ID: xdx_031_ABEO_abeonatherapeutics.com_20210525 -->
<!-- Field: Set; Name: xdx; ID: xdx_044_20210525_20210525 -->
<!-- Field: Set; Name: xdx; ID: xdx_054_edei%2D%2DEntityCentralIndexKey_0000318306 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityCentralIndexKey">0000318306</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:AmendmentFlag">false</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="abeo-20210525.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2021-05-25to2021-05-25">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-05-25</xbrli:startDate>
        <xbrli:endDate>2021-05-25</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<!-- Field: Rule-Page --><div style="width: 100%"><div style="border-top: Black 4pt solid; border-bottom: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>Washington,
DC 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
<span id="xdx_904_edei--DocumentType_c20210525__20210525_z8vvALfMve04"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:DocumentType">8-K</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>CURRENT
REPORT</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>PURSUANT
TO SECTION 13 OR 15(d) OF THE</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>SECURITIES
EXCHANGE ACT OF 1934</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">Date
of report (Date of earliest event reported): <b><span id="xdx_906_edei--DocumentPeriodEndDate_c20210525__20210525_zaIqDKn1Qald"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">May 25, 2021</ix:nonNumeric></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_90F_edei--EntityRegistrantName_c20210525__20210525_zceU6Fnn1Tq9"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityRegistrantName">ABEONA
THERAPEUTICS INC.</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Exact
name of registrant as specified in its charter)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 32%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_901_edei--EntityIncorporationStateCountryCode_c20210525__20210525_zDSdPZQWr0j6"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></span></b></span></td>
    <td style="text-align: center; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 32%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_90C_edei--EntityFileNumber_c20210525__20210525_zYoxBn0hoDhf"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityFileNumber">001-15771</ix:nonNumeric></span></span></b></span></td>
    <td style="text-align: center; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 32%"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline"><span id="xdx_907_edei--EntityTaxIdentificationNumber_c20210525__20210525_z4fQrS3sl748"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityTaxIdentificationNumber">83-0221517</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">(State or other jurisdiction</span></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">of incorporation)</span></p></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">(Commission</span></p>
                                                                                <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">File Number)</span></p></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">(I.R.S. Employer</span></p>
                                                                                <p style="text-align: center; margin-top: 0; margin-bottom: 0"><span style="font: 10pt Times New Roman, Times, Serif">Identification No.)</span></p></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_907_edei--EntityAddressAddressLine1_c20210525__20210525_z6VKP94eJIPd"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityAddressAddressLine1">1330
Avenue of the Americas</ix:nonNumeric></span>, <span id="xdx_905_edei--EntityAddressAddressLine2_c20210525__20210525_z6p8vf4zG2w8"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityAddressAddressLine2">33rd Floor</ix:nonNumeric></span>, </b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_903_edei--EntityAddressCityOrTown_c20210525__20210525_zsrqiDR0YzQk"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityAddressCityOrTown">New
York</ix:nonNumeric></span>, <span id="xdx_907_edei--EntityAddressStateOrProvince_c20210525__20210525_ziQZif2c02Wj"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityAddressStateOrProvince">NY</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressPostalZipCode_c20210525__20210525_zFKR0zBzDhte"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:EntityAddressPostalZipCode">10019</ix:nonNumeric> </span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Address
of principal executive offices) (Zip Code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">(<span id="xdx_90A_edei--CityAreaCode_c20210525__20210525_zmuZJWVuENQ"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:CityAreaCode">646</ix:nonNumeric></span>)
<span id="xdx_900_edei--LocalPhoneNumber_c20210525__20210525_zK45oJD29fdd"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:LocalPhoneNumber">813-4712</ix:nonNumeric></span></span></b><br />
(Registrant&#8217;s telephone number, including area code)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><span style="text-decoration: underline">N/A</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">(Former
name or former address, if changed since last report)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under
any of the following provisions (see General Instruction A.2. below):</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_901_edei--WrittenCommunications_c20210525__20210525_zIWIhNelUMFh"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:WrittenCommunications">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Written
    communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_905_edei--SolicitingMaterial_c20210525__20210525_zoNjbUiVq6al"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:SolicitingMaterial">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Soliciting
    material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_902_edei--PreCommencementTenderOffer_c20210525__20210525_z1NqHUhsdh2b"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:PreCommencementTenderOffer">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pre-commencement
    communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif"></span><span id="xdx_90D_edei--PreCommencementIssuerTenderOffer_c20210525__20210525_zIsx7pvk2d6g"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:PreCommencementIssuerTenderOffer">&#9744;</ix:nonNumeric></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pre-commencement
    communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 34%"><span style="font: 10pt Times New Roman, Times, Serif">Title
    of Each Class</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 24%"><span style="font: 10pt Times New Roman, Times, Serif">Trading
    Symbol</span></td>
    <td style="text-align: center; padding-bottom: 1.5pt; width: 2%">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom; width: 38%"><span style="font: normal 10pt Times New Roman, Times, Serif">Name
    of each exchange on which registered</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_90C_edei--Security12bTitle_c20210525__20210525_zype8DexEgA5"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:Security12bTitle">Common
    Stock, $0.01 par value</ix:nonNumeric></span></b></span></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_903_edei--TradingSymbol_c20210525__20210525_zxeWA4oxg2A7"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" name="dei:TradingSymbol">ABEO</ix:nonNumeric></span></b></span></td>
    <td style="text-align: center">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="xdx_901_edei--SecurityExchangeName_c20210525__20210525_zT3LDd5P3YM8"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span>
    Capital Markets</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&#167;230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">Emerging
growth company <span id="xdx_904_edei--EntityEmergingGrowthCompany_c20210525__20210525_zPTrctTSj1k2"><ix:nonNumeric contextRef="From2021-05-25to2021-05-25" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; border-bottom: Black 4pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    2.02.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Results
    of Operations and Financial Condition.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">On
May 25, 2021, Abeona Therapeutics Inc. (the &#8220;Company&#8221;) held a conference call to discuss its first quarter 2021 financial
results and provide a business update. A copy of the transcript of the conference call is furnished with this Current Report on Form
8-K as Exhibit 99.1.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    7.01.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Regulation
    FD Disclosure.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">The
disclosure contained in Item 2.02 of this Current Report on Form 8-K is incorporated by reference into this Item 7.01.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify; text-indent: 0.5in"><span style="font: 10pt Times New Roman, Times, Serif">The
information furnished in Exhibit 99.1 hereto shall not be considered &#8220;filed&#8221; for purposes of Section 18 of the Securities
Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), or otherwise subject to the liabilities of that section, nor shall
it be incorporated by reference into future filings by the Company under the Securities Act of 1933, as amended, or under the Exchange
Act, unless the Company expressly sets forth in such future filings that such information is to be considered &#8220;filed&#8221; or
incorporated by reference therein.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b>Item
    9.01</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Financial
    Statements and Exhibits.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"><b>(d)
Exhibits.</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font: 10pt Times New Roman, Times, Serif"><b>Exhibit
    No.</b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; width: 0.15in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><b>Description</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">99.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif"><a href="ex99-1.htm">Transcript of conference call held on May 25, 2021</a></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">104</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: top"><span style="font: 10pt Times New Roman, Times, Serif">Cover
    Page Interactive Data File (embedded within the Inline XBRL document)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>SIGNATURE</b></span></p>

<!-- Field: Rule-Page --><div style="margin-left: auto; margin-right: auto; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>
</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Abeona
    Therapeutics Inc.</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">(Registrant)
</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 45%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif"><i>/s/
    Brendan M. O&#8217;Malley</i></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Name:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Brendan
    M. O&#8217;Malley</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Title:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font: 10pt Times New Roman, Times, Serif">Corporate
    Secretary</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">Date:
May 26, 2021</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>


<!-- Field: Page; Sequence: 3; Options: Last -->
    <div style="border-bottom: Black 1.5pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

</body>
</html>
<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- eJxFjdEKwjAMRb9g/xD6PHSrqLA3HSriFBkivhaXSXFrRlqn+yT/0rohhkBI7j25QoRiQ2tdIcNlmWdwwrqplEPIsURGc0XvSLe7BPzM8aatY2Vcv/7AlDyDnpmO5srfe2erLRYJRNOxnI1lDLFMJhIWexF89ZRMqQs0TqsKlCngyNSwRqe4Gz6c1IsM1V2fdEa2mkwC8Sga5DfIKJZwoFY9ie8WsiwVQdhXIDZMj+Yb87COalhVWPssO6D/Dj7WvkkM -->
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>ex99-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><B>Exhibit 99.1</B></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Event
Type: Q1 2021 Earnings Call</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
2021-05-25</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company:
<B>Abeona Therapeutics, Inc.</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ticker:
ABEO</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">COMPANY
PARTICIPANTS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gregory
W. Gin - Vice President-Investor Relations &amp; Corporate Communications</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
Amoroso - President &amp; Chief Executive Officer</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward
G. Carr - Chief Accounting Officer &amp; Principal Financial Officer</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Juan
Ruiz</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">OTHER
PARTICIPANTS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.85pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Maury
Raycroft - Analyst</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kristen
Kluska - Analyst</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mani
Foroohar - Analyst</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">MANAGEMENT
DISCUSSION SECTION</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Operator</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Good
day, ladies and gentlemen and welcome to the Abeona First Quarter Earnings Call. At this time, all participants are on a listen-only
mode. We will open up the floor for questions and comments after the presentation. It is now my pleasure to turn the floor over to your
host Gregory Gin, Vice President of investor Relations and Corporate Communications at Abeona. Please go ahead.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gregory
W. Gin</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you, Holly. Good morning, everyone, and welcome and thank you for joining us on our first quarter 2021 conference call. Press release
announcing the first quarter results and recent operational progress is available on our website at www.abeonatherapeutics.com. On the
call today with prepared remarks are Michael Amoroso, Chief Executive Officer of Abeona; and Ed Carr, Chief Accounting Officer. After
the prepared remarks, we will host a Q&amp;A session where we will be joined by Dr. Juan Ruiz, Vice President of Abeona who heads up
Clinical Development for our MPS programs; and Dr. Brian Kevany, Lead Research Scientist working on our preclinical eye programs.</FONT></P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
we start, I will review our Safe Harbor statement. Remarks made during today&rsquo;s call may contain</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">projections
and forward-looking statements regarding future events. Forward-looking statements are made pursuant to the Safe Harbor provisions of
the federal securities laws. These forward-looking statements are based on current expectations and are subject to change and actual
results may differ materially from those expressed or implied in the forward-looking statements.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Various
factors that could cause actual results to differ include, but are not limited to, those identified under the section entitled Risk Factors
in the company&rsquo;s Annual Report on Form 10-K and quarterly reports on Form 10-Q filed by the company with the SEC. These documents are
available on our website at www.abeonatherapeutics.com.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
with that said, I will now turn the call over to Michael. Michael?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
Amoroso</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you, Greg. Good morning to our investor community. We&rsquo;re excited to spend some time with you this morning. Thank you for joining us.
As I approach the midpoint of my first 100 days in the job as CEO, I wanted to stop by reviewing three key strategic priorities for Abeona
and our team.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">First
priority, being to bolster the relevant operational experience on our management team and board. Making sure we have the right coaches
in place, the right experience to meet our goals going forward.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second,
delivering operational excellence, both timely and fiscally disciplined, to further advance our in-clinic programs toward meaningful
milestones for patients in need.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
third, to further prioritize, execute, and advance our preclinical eye programs toward the clinic. We&rsquo;ve made substantial progress on
these priorities, and we&rsquo;re off to a fast start in 2021. I want to thank the team for their efforts.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="text-align: justify; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="text-align: justify; break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">First
priority one, continuing forward under the right leadership. We continue to focus on building the right talent and experience on our
team which positions us well to execute against operational goals. I&rsquo;m very excited just this morning to have announced the appointment
of Dr. Vishwas Seshadri, a Senior Vice President, and our new Head of Research and Clinical Development.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vish,
as he goes by, brings more than 20 years of experience across academia, followed by various senior and executive level leadership roles
within the life sciences industry, overseeing product development, regulatory strategy and teams for submissions, and commercialization
for novel therapies, including most recently, personalized autologous cell therapies in the CAR T space for Celgene and BMS.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vish,
has significant experience across early and late-stage development from first patient in all the way through successful commercial launches.
He understands the tradeoff decisions and necessary discipline for evidence-based drug development.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vish
is also a proven coach in developing people across functions. Through his project leadership in working with clinical, regulatory, medical
and commercial teams at Celgene, we&rsquo;re thrilled to have him join our team in early June and we look forward to introducing Vish to you
on future quarterly calls. Welcome Vish to the Abeona team.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also,
in the first quarter, we have strengthened our Board of Directors with the appointment of four new independent members as well as myself.
The new members have experience sitting on boards of public and private companies and bring relevant operational leadership experience
within the life science industry, including areas such as clinical development, manufacturing of cell and gene therapy products, and
corporate and financial compliance. The new members were selected based on their relevant and diverse experience, making them the right
partners to the current management team in our pursuit of both near and long-term objectives.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I&rsquo;d
like to take a minute to review the new members and their critical experiences for Abeona. First, Dr. Leila Alland, a pediatric hematologist,
oncologist and physician scientist. Leila spent over 20 years in the biopharmaceutical industry focusing on bringing novel therapies
to patients with rare diseases, and is currently the Chief Medical Officer at PMV Pharmaceuticals. We&rsquo;re delighted to have Leila and
she&rsquo;ll be partnering closely with Vish&rsquo;s team.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next,
Don Wuchterl. Having over 29 years of experience in the life science industry with senior roles in operations and CMC. Don is currently
the Chief Manufacturing Officer at T-knife Therapeutics. He has significant experience building and leading CGMP manufacturing organizations
and facilities so Don will provide essential feedback and guidance to our teams in Cleveland. Welcome, Don. We&rsquo;re really excited to have
you.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next
is Faith Charles, a corporate transaction and security partner at Thompson Hine with over 30 years of legal experience and lead Thompson
Hine&rsquo;s life science practice providing valuable insights to companies and capital markets, corporate governance, and strategic development
such as M&amp;A, licensing transactions, and strategic collaborations. Welcome to Faith.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
last but never least, Mark Alvino. Mark has provided leadership and experience in the areas of financial management and business strategy
as a member of the Board of Directors of multiple life science companies including previously Abeona. Mark knows Abeona, our people,
and our products well and his capital market experience will be invaluable as well as his longitudinal perspective on our organization.
We&rsquo;re excited to have Mark back onboard.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Overall,
I wanted to express my excitement to announce the addition of these respected leaders, experienced both to the management team and our
board. I am confident that we have the right collective leadership in place that will help us to accomplish our objectives at this critical
point in Abeona&rsquo;s lifecycle. Excuse me a moment.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Let
me take an additional minute to comment on our board&rsquo;s aimed to enhance and evolve our governance. At our annual meeting of stockholders
to be held tomorrow, our board recommends that stockholders vote for Proposal 2 to approve the amendment of our restated certificate
of incorporation to declassify the board and eliminate three-year terms for directors in favor of one-year terms. Thus, further aligning
with investor interests and increasing accountabilities of our directors to shareholders.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
board believes that annual director elections are in keeping with sound corporate governance practices and promotes additional accountability
to shareholders. If you have questions or need help voting for this very important proposal, please contact Greg Gin, our Head of Investor
Relations.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next,
moving on to priority 2, advancing our clinical programs to our key milestones for patients. I&rsquo;ll start with an update on EB-101, our
lead pivotal program for recessive dystrophic epidermolysis bullosa or as we refer to as RDEB. Regarding enrollment in EB-101 VITAL trial,
we remain on track for activating a second study site in Northeast to complement Stanford on the West Coast in the second half of 2021.
Patient physician interest in the study continues to be high and we&rsquo;re observing a greater willingness to travel on what we believe is
the growing percentage of the population starting to receive vaccines for COVID-19.</FONT></P>

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


<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next,
as discussed our last call, a fifth patient had been biopsied for the start of treatment. This patient&rsquo;s cells yielded product that didn&rsquo;t
meet required release criteria as per the pivotal trial protocol. As a result, the clinical team and the patient had opted to re-biopsy
and begin a new cell therapy product generation ongoing. We are hopeful to treat this patient in the coming weeks.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Also
in parallel, additional patients have been identified and are being pre-screened to determine their eligibility for the VITAL trial entry
criteria. As a reminder, the target for this pivotal trial is the treatment of approximately 35 large chronic wounds across 10 to 15
patients.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next,
the execution of our comparability plan is ongoing through our tech ops teams in Cleveland as well as ongoing communication with the
FDA. Thus far in 2021 overall, progress for the EB-101 program has been significant and we continue toward our goal of completing enrollment
in the VITAL study by year end. Thank you to the teams and our patients.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Let
us next turned our attention to our adeno-associated virus, AAV-based gene therapy programs starting with our ABO-102 program in Sanfilippo
Syndrome Type A or MPS IIIA. We are preparing for the FDA Type B meeting scheduled for next month in June. As a reminder, we plan to
discuss the data to-date from the ABO-102 Transpher A study and next steps for a potential BLA path with the FDA.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
intend to discuss with the FDA whether the Transpher A data set could serve as the basis for BLA submission with natural history data
as a viable control arm. We believe historical controls are critically important for MPS treatment and drug development globally in this
disease as these children are being irreversibly impaired &ndash; irreversibly impaired and it&rsquo;s not feasible to give them a placebo.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
are excited and hopeful to review the data with the FDA at our upcoming meeting and partner on a viable plan forward for patients. Also,
the FDA feedback from our upcoming meeting will continue to guide and enhance our development plans and pathway to marketing authorization
in Europe as well.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moving
to our third in-clinic program EB-101, the Transpher B study in Sanfilippo Syndrome Type B or MPS IIIB. Product stability testing discussed
in the last call for the clinical product from Nationwide Children&rsquo;s Hospital is now ongoing. To expedite timing, we brought some assay
testing in-house. I want to thank our teams in Cleveland for their adaptability there.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
completion of stability testing, we&rsquo;ll assess our options forward for treating the additional patients remaining for Transpher B. During
the first quarter in recent months, we also shared important clinical updates from both our Transpher A and Transpher B studies at multiple
medical meetings and congresses. This is highlighted by positive data at the 17th Annual WORLDSymposium in February 2021, showing neurocognitive
development of young MPS IIIA patients was preserved up to three years following treatment with ABO-102.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, presented results from the Transpher B study continued to show signals of biologic effect with reduction in disease specific
biomarkers in cerebrospinal fluid plasma and urine and reduction in liver volumes. We look forward to ongoing and additional updates
of neurocognitive milestones.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Moving
on to our third priority. Prioritizing and advancing our preclinical programs. We&rsquo;re focusing resources on ophthalmic indications within
our AAV platform, following a strategic prioritization of our preclinical programs. On the back of our first AAV program success thus
far in MPS, we&rsquo;re making significant progress toward adding new clinical programs to our pipe. We are conducting preclinical research
with novel AAV capsid, including our wholly owned and partner capsids in six undisclosed eye indications.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
give an idea to our investor team, the estimated prevalence for each of the eye indications ranges from 5,000 to 15,000 patients in the
US alone. This represents a significant market opportunity. And more importantly, more patient lives we can help. And this is &ndash;
stays very true to leverage our identity as a fully integrated end-to-end gene therapy company for the highest unmet needs and patients.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the first quarter, we presented the new data supporting the potential of Cre-mediated dual AAV vector technology to enable delivery of
large genes targeted for treatment of Stargardt disease during an oral presentation at the Association for Research in Vision and Ophthalmology,
otherwise known as ARVO 2021 Annual Meeting.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, we also recently completed non-human primates studies comparing several capsids with AAV8, the current industry standard for
intraocular administration.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I&rsquo;m
excited to say that the preclinical team delivered study results about four weeks early showing that AAV214 our novel capsid in-licensed
from our AIM library was superior to AAV8 using a recently developed novel route to ocular administration. In a separate non-human primate
experiment, we tested our AAV214 and AAV214D5 two wholly- owned Abeona capsids versus AAV8 by sub-retinal dosing administration.</FONT></P>

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


<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Both
capsids demonstrated nearly identical levels of transduction compared with AAV8 of photoreceptor and retinal pigmented epithelium cells
which are the cell types most frequently affected in inherited retinal diseases. We are very excited about the findings of these experiments
which provide critical insight into the ability of our novel capsids to penetrate key cells and the optimal route of administration to
accomplish this penetration.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
results position as well to move rapidly into the proof-of-concept studies in the second half of this year followed by toxicology studies
in the first half of 2022. One of our lead scientists, Brian Kevany has joined us this morning and he could help us answer any questions
we might have about some of this very significant preclinical progress.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">With
that I&rsquo;ll now turn the call over to Ed, our Chief Accounting Officer to review our financial progress thus far in 2021. Please, Ed.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward
G. Carr</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you, Michael. I would like to remind everyone that the Form 10-Q is available on our website which is where you can get the details on
our Q1 2021 financial results. In summary our cash, cash equivalents and short-term investments as of March 31, 2021, totaled $86.8 million
compared to $95 million as of December 31, 2020.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
the first quarter of 2021, net cash used in operating activities was $13.6 million compared to $13.2 million for the first quarter of
2020. We believe we have sufficient cash resources to build on our momentum and fund our current development and operating plans through
achieving a key anticipated milestones including multiple potential regulatory submissions.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
with that, I will now turn it over to the operator for Q&amp;A.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">QUESTION
AND ANSWER SECTION</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Operator</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies
and gentlemen the floor is now open for questions. Your first question for today is coming from Maury Raycroft. Please announce your
affiliations and pose your question.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Analyst: </B>Maury
Raycroft</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Maury Raycroft:</B> Hi. Good morning, everyone. This is Maury Raycroft from Jefferies on the line. Thanks for taking my question.
So, first question is on EB-101. I&rsquo;m just wondering if you can find any more specifics into why the product didn&rsquo;t meet a release criteria
for patient five? And I think you mentioned too that you&rsquo;re running a comparability program. Can you just remind me what the purpose
of that is in half? And I guess what&rsquo;s the outcome of that? I think you mentioned comparability program and FDA but I missed a little
bit of what you said in the middle there</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Michael Amoroso: </B>Sure, Maury. Good to hear your voice. It&rsquo;s Michael, I&rsquo;ll take that one. Yeah. So, patient five, we&rsquo;ve got
about 13 different release criteria that obviously the product goes through before we were able to send over and release for the surgical
administration.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
patient&rsquo;s cells, as you remember, we grow the cells up and we used an enzymatic cleavage to take the sheet off and put it on our gauze
with hema clips to deliver it to the OR. The protocol for pivotal states that the sheets can&rsquo;t even have any pinholes in the middle.
That being said, while the surgical administration occurs we do make sutures in the product obviously to put these grafts onto patients.
But the protocol with the FDA and agreement as of today unlike it was in the Phase 1/2 says you can&rsquo;t even have a pinhole in these sheets.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keratinocytes
are known to close &ndash; close over themselves within their borders to kind of cover these pinholes. So, this is something we&rsquo;re working
on in the Phase 4 work but it is a pivotal trial. There is a stringent criteria, which we appreciate. So we had some holes in the products
and small pinholes. And at that point in time what we decided to do was rather than yield lesser product to the OR, we decided to re-biopsy
to try to give the patient the best ability to have a maximum delivery of transplanted area. So this is something that we, you know,
with autologous therapy, cells grow a bit differently. We&rsquo;ve seen this before and this is not something that&rsquo;s uncommon to us. But this
is &ndash; this is why we decided to re-biopsy the patient.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
answer your comparability question, just a reminder, all of our product is made in-house. Our tech ops in Cleveland goes end-to-end.
There&rsquo;s no CDMO dependency. However, right now as part of the ingredients for transduction, we use academic or Indiana retrovirus. Okay.
And in order to have full control of our supply chain as we move to commercialization, the team in Cleveland has built our own retrovirus
Abeona retrovirus.</FONT></P>

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


<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">So
the comparability is a plan that was agreed upon with the FDA that within the pivotal, we will move from the first half of our patients
that are made with product from Indiana retrovirus to the Abeona retrovirus. So while we&rsquo;re still treating patients clinically with the
Indiana retrovirus ingredient, that&rsquo;s &ndash; it helps us transduce and make our keratinocyte sheets. At the same time we&rsquo;re doing analytical
comparability to show that the similarity to the Abeona retrovirus and our final five patients will be dosed with the Abeona retrovirus-made
product. So, that&rsquo;s why we have the comparability protocol, Maury.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Maury Raycroft:</B> Got it. Makes a lot of sense. And thanks for all the perspective there. Second question is just on the Transpher
A Type B meeting with FDA in June. Just wondering if you could talk a little bit more about the plan going into the meeting, who&rsquo;s going
to be attending with you, and also the disclosure from the meeting to I guess will you get minutes from that and when can we expect some
sort of an update from that meeting.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Michael Amoroso: </B>Yeah. Sure. So, Maury, I&rsquo;m going to turn this question over &ndash; I&rsquo;ll give a quick highlight. I&rsquo;m going
to turn it over to my clinical lead of the program. Juan Ruiz is on the phone. But, you know, I think the key here is analyzing our pivotal
endpoint, our data, and making sure that we that topic we&rsquo;ve talked about before. Very important that natural history becomes &ndash;
we think we&rsquo;ve got the biggest data set here that natural history becomes a viable control arm, you know, for a path forward to a BLA.
But, Juan, why don&rsquo;t you give a quick overview of what we look to accomplish objective-wise in the Type B meeting toward the end of June
and some of the partners that will join us with the FDA.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Juan Ruiz: </B>Yes. Thank you, Michael. Yeah. Thank you, Maury, for the questions. We have got previous meetings with the FDA
and we have been implementing the outcomes of those recommendations from the FDA. But the main purpose of the meeting this June is to
agree with the NDA on the way we propose to analyze the primary endpoint, the use of natural history study as a comparator group precisely
to analyze the changes that we see in patients treated with ABO-102.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
also, what is the clinically meaningful difference that we propose in order to declare success on the program. Those are the main aspects
that we are going to discuss in addition to the use of putting together different, the natural history of studies and testing different
tools, we have the data to support that, and, yeah, discovery statistical analysis plan that we have provided. Those are mainly the aspect
we want to discuss.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
I said, that had been previously discussed, implementing some of the recommendations, and provided the answer to pending questions.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker:</B> Thank you, Juan.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Maury Raycroft:</B> Got it. That&rsquo;s helpful. And so, could we expect an update potentially in July, August timeframe as to the
outcome from the meeting?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker:</B> Yeah, Maury. I think, you know, on our next call, we&rsquo;ll definitely be talking about the results of
our Type B meeting, that&rsquo;ll be an important path for us to communicate.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Maury Raycroft:</B> Okay. Okay. Thanks for taking my questions.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker:</B> Thank you.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operator</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Your
next question is coming from Kristen Kluska. Please announce your affiliation, then pose your question.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Analyst:</B>Kristen
Kluska</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Kristen Kluska: </B>Hi. Good morning. This is Kristen Kluska of Cantor Fitzgerald. I wanted to ask a question on EB-101. So,
on the backs of some of the recent data you shared at SID, how are you thinking about the durability of EB-101 across the different wound
type evaluated? And how important do you think this durability data is going to be for physicians and a sales team to promote in choosing
a potential treatment option should multiple therapeutics become approved? And I know there&rsquo;s a lot of other factors to consider here,
like wound type and size.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">But
I specifically wanted to hear your thoughts on durability.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker:</B> Yeah, Kristen. Nice to hear your voice. Thanks, I appreciate the question. So, you&rsquo;re making me smile,
because I know we&rsquo;ve talked a lot about this. So, yeah. I mean, I think you said it really, really well, right? So, couple of things.
First of all, we&rsquo;re hoping, very much hoping that there&rsquo;ll be many, many options here over the next 5, 10 years for patients with RDEB.
I mean, we&rsquo;ve had nothing in this space for the last three to four decades and that&rsquo;s not given us the progress we need for these children
and young adults.</FONT></P>

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


<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
backbone of EB-101 is durability. That&rsquo;s the positioning of the product. The reality here is there is a small surgical administration
like a graft and the product has to be worth it. And we believe it very much is. The focus of our product and our trial is in RDEB, the
worst of the worst types of EB as well as the worst type of wounds about &ndash; we say about 50% of the wound burden of our RDEB patients
at any given time is a more advanced wound. Large 20 centimeter squared or greater. We have some that are hundreds of centimeters, the
entire backs for example and chronic. This being a very important point Kristen that you brought up different wounds.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chronic
is a wound that can no longer heal itself. Six months or longer it&rsquo;s been open. These are the wounds that patients suffer the greatest
morbidity, pain, infection malnutrition, as well as lead to things like squamous cell carcinomas, you know, down the line. And these
are the things that unfortunately lead to patients meeting their demise. So, we are focusing on what we believe is the worst of the worst
wounds, about 50% of the wound burden on a patient at any given time.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
of the other research going on today is very complementary. We truly don&rsquo;t believe there&rsquo;s a competition in this space. We need to be
partnered for these patients that have no options. So, when you look at some of the other trials, for example, they&rsquo;re looking at other
types of EB. Many of the trials are looking at small recurrent wounds. The way I describe it is the evolution of the wounds in RDEB start
with small blister clusters. And ultimately. these wounds will evolve as the disease progresses and they become these larger chronic
wounds.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">So,
Kristen you could see a world where we had two, three, four I hope 10 products approved over the 35 years of a patient&rsquo;s lifespan 30,
35 years a lot of times these patients meet their demise. They&rsquo;ll have experienced several therapies in the continuum of disease. But
when the wound becomes truly problematic, the highest morbidity mortality these large wounds, they will need but we think is the biggest
tool in the tool belt that will be EB-101 because they need long extended periods of covering these wounds.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
what we&rsquo;re hopeful for Kristen, as you know the vital trial looks at wound closure and pain improvement morbidity. Itch improvements
so that you&rsquo;re not opening these wounds. But ultimately, we hope that as we collect this data and registries in time, if we close enough
of these most problematic large chronic wounds, we hope that will change the prognosis of mortality for these patients.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">So
Kris, that gives you a little bit of an idea of the positioning of the product being durability, the wound it&rsquo;s specific for, and how
it will complement other things being researched in the landscape today.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Kristen Kluska: </B>Thanks. And I know you&rsquo;ve discussed the key differences between the recur and chronic wounds. But I wanted
to ask if your researchers and your team are doing some more work to better understand when the best time to intervene with this treatment
might be for some other recurrent wounds, excuse me, specifically just in light of the fact that the different patterns in terms of time
to healing, time to re-blistering, et cetera, just to help with the greatest chance of success if commercialized?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker: </B>Yeah. It&rsquo;s an excellent question, Kristen. I think the question you ask here is what is earlier intervention?
Why let these wounds get to this point, right? If we&rsquo;ve got tools, what is the right time for intervention? So, we are and the scientific
question hypothesis is out there, we are asking the question. We do plan on studying it in the future. Some of the things like I could
talk about our Phase 4 work a lot.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Some
of that Phase 4 work, I always call those practicality studies things, that are really important to add to our pivotal package, things
like showing hey, a sheet with a pinhole can absolutely be transplanted and have the same durability, curative insights will close over.
Things like getting patients out of the hospital faster because we know patients who have the right care at home, we want them to make
sure they have that option so they don&rsquo;t have to stay in hospital.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Right
now, they stay in the hospital just so a room nurse to make sure they&rsquo;re not laying on their engraftments. Things like, Kristen, where
you just were, recurrent wounds. If we can treat the most problematic wounds, we have a lot of hypotheses that says, EB-101 would be
able to do really well with recurrent wounds. We absolutely believe that but we&rsquo;ll look to prove that in the future. As you know, we&rsquo;re
starting in RDEB, in large and chronic. But these are things that I call kind of our complementary Phase 4 work, work that you know bring
Vishwas now as our Head of R&amp;D will be really important that we start to continue to do the studies that matter to show this data.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Kristen Kluska: </B>Great. Thanks. And then on your prepared remarks you noted that some patients for the Phase 3 trial have
been identified or in the prescreening process. Just wanted to make sure I understood that this is specifically referring to Stanford.
And then I know you haven&rsquo;t identified the specific centers in the northeast, but could you talk about maybe you know more details like,
is this a center that you would expect a lot of patient interest and have the investigators there potentially identified patients that
they might want to go through the screening process?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker: </B>Yes, Kristen, you nailed it. That&rsquo;s exactly right. So, we&rsquo;ve got some patients that are identified
for Stanford but we also have started a bench for the Northeast site. And I don&rsquo;t mean to be coy guys, I&rsquo;m just not announcing the site
as per their IRBs until it&rsquo;s fully approved. I hope the next time we talk, I&rsquo;ll be able to do that. But a site in the Northeast is also
screening and looking for some patients right now, patient charts, their care well there.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="text-align: justify; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="text-align: justify; break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">When
you think about what that site would look like, what&rsquo;s an ideal site as we onboard. We&rsquo;ve talked about with you in the past, you might
remember, we&rsquo;ll probably come out of the gates with at least 10 sites when we commercialize. But when you think about the second study
site, an important step in progress toward that. These are EB clinics, ongoing EB clinics. Why?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
is where we currently RDEB patients today. This is where you see the evolution of the disease of these patients when they need products
like EB-101. This is where you have anesthesiologist, surgeons who understand how to give anesthesia to a patient who may have an esophageal
stricture, the dilation procedures go on there, the hand, foot surgeries go on there.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">So,
you know, right now, these are academic type of centers who are specializing in EB, and they have the volume of the EB patients. That
gives you an idea of what the profile of that Northeast site will be very similar to Stanford. And yes, when we talked about the additional
patients being prescreened right now, we&rsquo;ve got a few in the queue. We hope they meet eligibility criteria. That&rsquo;s out of Stanford. But
our lead KOL out of the new site is also profiling some patient charts. So, once we have the site ready to move, we can go as fast as
we can to get those patients into the trial and treated.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
what I&rsquo;ll remind you is our capacity out of Cleveland while we&rsquo;re in clinical stages. We could treat up to two patients per month. So,
that&rsquo;s really, really important. And as we commercialize, we&rsquo;ll be making some configuration to our site. We&rsquo;ll be dedicating our first
site solely to EB-101. And at that point, we&rsquo;ll be able to produce about 120 products in the first year moving to about 500 products
if we have the demand in the second and third year. So, we&rsquo;ve got the scale to be able to meet two sites ongoing, as well as getting
ready for first year of commercial launch.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Kristen Kluska:</B> Great. Thanks so much for taking my questions.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker:</B> Of course. Thank you.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operator</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Your
next question is coming from Mani Foroohar. Please announce your affiliation, then pose your question.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Analyst:</B>Mani
Foroohar</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Mani Foroohar: </B>Hey. It&rsquo;s Mani Foroohar from SVB Leerink. Thanks for taking the call. the question. So, a lot of the focus
obviously on the existing clinical opportunities. I want a little bit to the vector platform, and as you see, and how do you think about
further opportunities in terms of EB raising further non-dilutive capital and partnerships using AIM vectors that you guys already own
currently and as we think about that potential store value to the company.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Unidentified speaker: </B>Hey, Mani. How are you doing? Thanks for the question. So, good question. And I think the key word
for me that jumps out is optionality, right? We were a small cap. We&rsquo;ve got the funding right now and the experience and the capital
discipline. As Ed says that we believe we could take ourselves through our first clinical programs our in-clinic programs to literally
regulatory milestones if need be. But at the same time, I&rsquo;ve said this before, we&rsquo;re always looking for ways to bolster our either our
capability, which I always think about as our timing to patient, our science and/or our financial opportunities, our financial runways,
right?</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">That&rsquo;s,
Mani, that&rsquo;s your question that&rsquo;s really important. Our financial runway is a reality that we think through every day and we try to be
very surgical if you will in our approach. So, I think when you look at our profile if you think about the identity of the company and
I love this question, I think our identity is an end to end fully integrated gene and cell therapy company. Cell therapy, of course,
being within the umbrella of gene. Then that starts with an autologous program. But I think then you immediately see and that&rsquo;s why I
think the MPS program is so important for human beings first and foremost. But also, so important to prove some muscle of our AAV platform
our non-autologous gene therapy program.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">And
then, from there I think about the AIM capsid library and the follow on and how that&rsquo;s yielding some early excitement for us in the eye.
And that&rsquo;s the way we&rsquo;re looking at it, Mani. It&rsquo;s a progression now that our identity as a gene therapy company that we are, you know,
we look at the ability to produce for MPS product. The expansion of our facility will be able to produce for MPS in the eye. But I think
we&rsquo;re very open to the right partners too. We realize that we&rsquo;re not going to be a jack of all trades and a master of none. We&rsquo;re going
to look to specialize in our key area which today is gene therapy as well as ultra-rare diseases.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
like how we&rsquo;re pivoting from ultra-rare diseases. We&rsquo;re staying focused on maybe from ultra-rare to highest unmet needs whether it opens
up bigger market opportunities. And if there&rsquo;s great partners in the upper arm in space or in the neurocog space for MPS, for three eye
indications, or even in the germ space. I think we&rsquo;re always looking at those partners. I think that&rsquo;s something that&rsquo;s our responsibility
to shareholders.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="text-align: justify; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="text-align: justify; break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: justify; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">But
hopefully me walking you through that a little bit is kind of how we see the evolution of our organization. And that we&rsquo;re fully dedicated
to these initial milestones clinically as well as expediting the preclin. I think we&rsquo;ve made really good progress on moving faster to
get toward IND and these eye indications first prioritizing them and getting through the non-human primate experiments. We think that
makes us &ndash; that much more attractive when we&rsquo;re sitting at the table to say, hey, we think we&rsquo;ve got some leading science in these
areas. And if the right partners involved then we could sit and have that conversation, too. So, that&rsquo;s how we&rsquo;re thinking about it,
Mani.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Question
&ndash; Mani Foroohar:</B> Thanks. That&rsquo;s really helpful.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Answer
&ndash; Michael Amoroso:</B> Thank you.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operator</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
would now like to turn the floor back over to Michael for any closing remarks.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Well,
thank you, operator. Thank you for the operative call. Thank you for Greg for setting it up and Ed and the team. Thank you to the Abeona
team that&rsquo;s made really significant progress since I&rsquo;ve been working with them in late last year. I want to always thank our patients
and our families for having the faith and trust in us for their children or their loved ones, and we will stay committed.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you to the investor community for your interest, your honesty, your questions. We&rsquo;ll continue to be transparent with you. We&rsquo;ll continue
to update you on progress as we make those milestones. And if no other further questions, then I turn it over to you, operator to dismiss
us today.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you and look forward to chatting again soon.</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operator</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thank
you, ladies and gentlemen. This does conclude today&rsquo;s conference call. You may disconnect your phone lines at this time and have a wonderful
day. Thank you for your participation.</FONT></P>

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


<!-- Field: Page; Sequence: 8; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>abeo-20210525.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.7a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWa6MmbP9z5Z8mekhvWB2bYmKXykoLRJ6MSIIlxk20aUH -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2021" xmlns:us-gaap="http://fasb.org/us-gaap/2021-01-31" xmlns:srt="http://fasb.org/srt/2021-01-31" xmlns:srt-types="http://fasb.org/srt-types/2021-01-31" xmlns:ABEO="http://abeonatherapeutics.com/20210525" elementFormDefault="qualified" targetNamespace="http://abeonatherapeutics.com/20210525">
    <annotation>
      <appinfo>
	<link:roleType roleURI="http://abeonatherapeutics.com/role/Cover" id="Cover">
	  <link:definition>00000001 - Document - Cover</link:definition>
	  <link:usedOn>link:presentationLink</link:usedOn>
	  <link:usedOn>link:calculationLink</link:usedOn>
	  <link:usedOn>link:definitionLink</link:usedOn>
	</link:roleType>
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20210525_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
	<link:linkbaseRef xlink:type="simple" xlink:href="abeo-20210525_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2021" schemaLocation="https://xbrl.sec.gov/dei/2021/dei-2021.xsd" />
    <import namespace="http://fasb.org/us-gaap/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd" />
    <import namespace="http://fasb.org/us-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2021" schemaLocation="https://xbrl.sec.gov/country/2021/country-2021.xsd" />
    <import namespace="http://fasb.org/srt/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd" />
    <import namespace="http://fasb.org/srt-types/2021-01-31" schemaLocation="https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>4
<FILENAME>abeo-20210525_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.7a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="dei_DocumentPeriodEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodEndDate_lbl" xml:lang="en-US">Document Period End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="dei_CurrentFiscalYearEndDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CurrentFiscalYearEndDate_lbl" xml:lang="en-US">Current Fiscal Year End Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityWellKnownSeasonedIssuer" xlink:to="dei_EntityWellKnownSeasonedIssuer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityWellKnownSeasonedIssuer_lbl" xml:lang="en-US">Entity Well-known Seasoned Issuer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="dei_EntityVoluntaryFilers_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityVoluntaryFilers_lbl" xml:lang="en-US">Entity Voluntary Filers</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="dei_EntityCurrentReportingStatus_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCurrentReportingStatus_lbl" xml:lang="en-US">Entity Current Reporting Status</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityInteractiveDataCurrent" xlink:to="dei_EntityInteractiveDataCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityInteractiveDataCurrent_lbl" xml:lang="en-US">Entity Interactive Data Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>5
<FILENAME>abeo-20210525_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.7a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://abeonatherapeutics.com/role/Cover" xlink:href="abeo-20210525.xsd#Cover" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://abeonatherapeutics.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2021/dei-2021.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>6
<FILENAME>form8-k_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:dei="http://xbrl.sec.gov/dei/2021"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="abeo-20210525.xsd" xlink:type="simple"/>
    <context id="From2021-05-25to2021-05-25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2021-05-25</startDate>
            <endDate>2021-05-25</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2021-05-25to2021-05-25">0000318306</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2021-05-25to2021-05-25">false</dei:AmendmentFlag>
    <dei:DocumentType contextRef="From2021-05-25to2021-05-25">8-K</dei:DocumentType>
    <dei:DocumentPeriodEndDate contextRef="From2021-05-25to2021-05-25">2021-05-25</dei:DocumentPeriodEndDate>
    <dei:EntityRegistrantName contextRef="From2021-05-25to2021-05-25">ABEONA THERAPEUTICS INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2021-05-25to2021-05-25">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFileNumber contextRef="From2021-05-25to2021-05-25">001-15771</dei:EntityFileNumber>
    <dei:EntityTaxIdentificationNumber contextRef="From2021-05-25to2021-05-25">83-0221517</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2021-05-25to2021-05-25">1330 Avenue of the Americas</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2021-05-25to2021-05-25">33rd Floor</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2021-05-25to2021-05-25">New York</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2021-05-25to2021-05-25">NY</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2021-05-25to2021-05-25">10019</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2021-05-25to2021-05-25">646</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2021-05-25to2021-05-25">813-4712</dei:LocalPhoneNumber>
    <dei:WrittenCommunications contextRef="From2021-05-25to2021-05-25">false</dei:WrittenCommunications>
    <dei:SolicitingMaterial contextRef="From2021-05-25to2021-05-25">false</dei:SolicitingMaterial>
    <dei:PreCommencementTenderOffer contextRef="From2021-05-25to2021-05-25">false</dei:PreCommencementTenderOffer>
    <dei:PreCommencementIssuerTenderOffer contextRef="From2021-05-25to2021-05-25">false</dei:PreCommencementIssuerTenderOffer>
    <dei:Security12bTitle contextRef="From2021-05-25to2021-05-25">Common     Stock, $0.01 par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2021-05-25to2021-05-25">ABEO</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2021-05-25to2021-05-25">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityEmergingGrowthCompany contextRef="From2021-05-25to2021-05-25">false</dei:EntityEmergingGrowthCompany>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>7
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.21.1</span><table class="report" border="0" cellspacing="2" id="idm140040109007960">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cover<br></strong></div></th>
<th class="th"><div>May 25, 2021</div></th>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">8-K<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">May 25,  2021<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-15771<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABEONA
THERAPEUTICS INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000318306<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">83-0221517<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">1330
Avenue of the Americas<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">33rd Floor<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">New
York<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">NY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">10019<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">646<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">813-4712<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_WrittenCommunications', window );">Written Communications</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SolicitingMaterial', window );">Soliciting Material</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementTenderOffer', window );">Pre-commencement Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_PreCommencementIssuerTenderOffer', window );">Pre-commencement Issuer Tender Offer</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">Common
    Stock, $0.01 par value<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">ABEO<span></span>
</td>
</tr>
<tr class="re">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl " style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="top.Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CityAreaCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CoverAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_CoverAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentPeriodEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentPeriodEndDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressAddressLine2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressAddressLine2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressCityOrTown</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressPostalZipCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityAddressStateOrProvince">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressStateOrProvince</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:stateOrProvinceItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFileNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fileNumberItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Regulation 12B<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityTaxIdentificationNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:employerIdItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_LocalPhoneNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementIssuerTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 13e<br> -Subsection 4c<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementIssuerTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_PreCommencementTenderOffer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 14d<br> -Subsection 2b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_PreCommencementTenderOffer</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_Security12bTitle</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SecurityExchangeName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarExchangeCodeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_SolicitingMaterial">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Section 14a<br> -Number 240<br> -Subsection 12<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_SolicitingMaterial</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_TradingSymbol</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:tradingSymbolItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_WrittenCommunications">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="top.Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.</p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 425<br></p></div>
<a href="javascript:void(0);" onclick="top.Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_WrittenCommunications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>8
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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MY@Q> GL#7%\J9=X:=BM<_I,Q^ ]02P,$%     @ 3#FZ4I^@&_"Q @  X@P
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MB^$_7G\!4$L! A0#%     @ 3#FZ4@=!36*!    L0   !
M ( !     &1O8U!R;W!S+V%P<"YX;6Q02P$"% ,4    " !,.;I27UI6ONX
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M<W1Y;&5S+GAM;%!+ 0(4 Q0    ( $PYNE*7BKL<P    !,"   +
M      "  6L/  !?<F5L<R\N<F5L<U!+ 0(4 Q0    ( $PYNE*JQ"(6,P$
M "("   /              "  500  !X;"]W;W)K8F]O:RYX;6Q02P$"% ,4
M    " !,.;I2)!Z;HJT   #X 0  &@              @ &T$0  >&PO7W)E
M;',O=V]R:V)O;VLN>&UL+G)E;'-02P$"% ,4    " !,.;I299!YDAD!  #/
M P  $P              @ &9$@  6T-O;G1E;G1?5'EP97-=+GAM;%!+!08
1    "0 ) #X"  #C$P     !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>10
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.21.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>1</ContextCount>
  <ElementCount>96</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>3</UnitCount>
  <MyReports>
    <Report instance="form8-k.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://abeonatherapeutics.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File doctype="8-K" original="form8-k.htm">form8-k.htm</File>
    <File>abeo-20210525.xsd</File>
    <File>abeo-20210525_lab.xml</File>
    <File>abeo-20210525_pre.xml</File>
    <File>ex99-1.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy>http://xbrl.sec.gov/dei/2021</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>13
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "form8-k.htm": {
   "axisCustom": 0,
   "axisStandard": 0,
   "contextCount": 1,
   "dts": {
    "inline": {
     "local": [
      "form8-k.htm"
     ]
    },
    "labelLink": {
     "local": [
      "abeo-20210525_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abeo-20210525_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "abeo-20210525.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021.xsd",
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-gaap-2021-01-31.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-types-2021-01-31.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-2021-01-31.xsd",
      "https://xbrl.sec.gov/country/2021/country-2021.xsd",
      "https://xbrl.fasb.org/srt/2021/elts/srt-roles-2021-01-31.xsd",
      "https://xbrl.fasb.org/us-gaap/2021/elts/us-roles-2021-01-31.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_doc.xsd",
      "https://xbrl.sec.gov/dei/2021/dei-2021_ref.xsd"
     ]
    }
   },
   "elementCount": 59,
   "entityCount": 1,
   "hidden": {
    "http://xbrl.sec.gov/dei/2021": 2,
    "total": 2
   },
   "keyCustom": 0,
   "keyStandard": 96,
   "memberCustom": 0,
   "memberStandard": 0,
   "nsprefix": "ABEO",
   "nsuri": "http://abeonatherapeutics.com/20210525",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form8-k.htm",
      "contextRef": "From2021-05-25to2021-05-25",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "00000001 - Document - Cover",
     "role": "http://abeonatherapeutics.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form8-k.htm",
      "contextRef": "From2021-05-25to2021-05-25",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:DocumentType",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 0,
   "tag": {
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.",
        "label": "Annual Information Form"
       }
      }
     },
     "localname": "AnnualInformationForm",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.",
        "label": "Audited Annual Financial Statements"
       }
      }
     },
     "localname": "AuditedAnnualFinancialStatements",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_CityAreaCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Area code of city",
        "label": "City Area Code"
       }
      }
     },
     "localname": "CityAreaCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CountryRegion": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Region code of country",
        "label": "Country Region"
       }
      }
     },
     "localname": "CountryRegion",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_CoverAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cover page.",
        "label": "Cover [Abstract]"
       }
      }
     },
     "localname": "CoverAbstract",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "xbrltype": "stringItemType"
    },
    "dei_CurrentFiscalYearEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "End date of current fiscal year in the format --MM-DD.",
        "label": "Current Fiscal Year End Date"
       }
      }
     },
     "localname": "CurrentFiscalYearEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.",
        "label": "Document Accounting Standard"
       }
      }
     },
     "localname": "DocumentAccountingStandard",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r9",
      "r11",
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an annual report.",
        "label": "Document Annual Report"
       }
      }
     },
     "localname": "DocumentAnnualReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentPeriodEndDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.",
        "label": "Document Period End Date"
       }
      }
     },
     "localname": "DocumentPeriodEndDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentPeriodStartDate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.",
        "label": "Document Period Start Date"
       }
      }
     },
     "localname": "DocumentPeriodStartDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r10"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as an quarterly report.",
        "label": "Document Quarterly Report"
       }
      }
     },
     "localname": "DocumentQuarterlyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r18"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a registration statement.",
        "label": "Document Registration Statement"
       }
      }
     },
     "localname": "DocumentRegistrationStatement",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date of event requiring a shell company report.",
        "label": "Document Shell Company Event Date"
       }
      }
     },
     "localname": "DocumentShellCompanyEventDate",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.",
        "label": "Document Shell Company Report"
       }
      }
     },
     "localname": "DocumentShellCompanyReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r13"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a form used as a transition report.",
        "label": "Document Transition Report"
       }
      }
     },
     "localname": "DocumentTransitionReport",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r1"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "textBlockItemType"
    },
    "dei_EntityAddressAddressLine1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name",
        "label": "Entity Address, Address Line One"
       }
      }
     },
     "localname": "EntityAddressAddressLine1",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine2": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 2 such as Street or Suite number",
        "label": "Entity Address, Address Line Two"
       }
      }
     },
     "localname": "EntityAddressAddressLine2",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressAddressLine3": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Address Line 3 such as an Office Park",
        "label": "Entity Address, Address Line Three"
       }
      }
     },
     "localname": "EntityAddressAddressLine3",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCityOrTown": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the City or Town",
        "label": "Entity Address, City or Town"
       }
      }
     },
     "localname": "EntityAddressCityOrTown",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressCountry": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "ISO 3166-1 alpha-2 country code.",
        "label": "Entity Address, Country"
       }
      }
     },
     "localname": "EntityAddressCountry",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "countryCodeItemType"
    },
    "dei_EntityAddressPostalZipCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Code for the postal or zip code",
        "label": "Entity Address, Postal Zip Code"
       }
      }
     },
     "localname": "EntityAddressPostalZipCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityAddressStateOrProvince": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the state or province.",
        "label": "Entity Address, State or Province"
       }
      }
     },
     "localname": "EntityAddressStateOrProvince",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r4"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not.  Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.",
        "label": "Entity Bankruptcy Proceedings, Reporting Current"
       }
      }
     },
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
        "label": "Entity Common Stock, Shares Outstanding"
       }
      }
     },
     "localname": "EntityCommonStockSharesOutstanding",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "sharesItemType"
    },
    "dei_EntityCurrentReportingStatus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Current Reporting Status"
       }
      }
     },
     "localname": "EntityCurrentReportingStatus",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r17"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
        "label": "Elected Not To Use the Extended Transition Period"
       }
      }
     },
     "localname": "EntityExTransitionPeriod",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFileNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
        "label": "Entity File Number"
       }
      }
     },
     "localname": "EntityFileNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r15"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
        "label": "Entity Interactive Data Current"
       }
      }
     },
     "localname": "EntityInteractiveDataCurrent",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.",
        "label": "Entity Primary SIC Number"
       }
      }
     },
     "localname": "EntityPrimarySicNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "sicNumberItemType"
    },
    "dei_EntityPublicFloat": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.",
        "label": "Entity Public Float"
       }
      }
     },
     "localname": "EntityPublicFloat",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.",
        "label": "Entity Shell Company"
       }
      }
     },
     "localname": "EntityShellCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.",
        "label": "Entity Tax Identification Number"
       }
      }
     },
     "localname": "EntityTaxIdentificationNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "employerIdItemType"
    },
    "dei_EntityVoluntaryFilers": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.",
        "label": "Entity Voluntary Filers"
       }
      }
     },
     "localname": "EntityVoluntaryFilers",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.",
        "label": "Entity Well-known Seasoned Issuer"
       }
      }
     },
     "localname": "EntityWellKnownSeasonedIssuer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_Extension": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Extension number for local phone number.",
        "label": "Extension"
       }
      }
     },
     "localname": "Extension",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_LocalPhoneNumber": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Local phone number for entity.",
        "label": "Local Phone Number"
       }
      }
     },
     "localname": "LocalPhoneNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_NoTradingSymbolFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true only for a security having no trading symbol.",
        "label": "No Trading Symbol Flag"
       }
      }
     },
     "localname": "NoTradingSymbolFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.",
        "label": "Other Reporting Standard Item Number"
       }
      }
     },
     "localname": "OtherReportingStandardItemNumber",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r5"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.",
        "label": "Pre-commencement Issuer Tender Offer"
       }
      }
     },
     "localname": "PreCommencementIssuerTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "auth_ref": [
      "r6"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.",
        "label": "Pre-commencement Tender Offer"
       }
      }
     },
     "localname": "PreCommencementTenderOffer",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r0"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(b) registered security.",
        "label": "Title of 12(b) Security"
       }
      }
     },
     "localname": "Security12bTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Title of a 12(g) registered security.",
        "label": "Title of 12(g) Security"
       }
      }
     },
     "localname": "Security12gTitle",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r2"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of the Exchange on which a security is registered.",
        "label": "Security Exchange Name"
       }
      }
     },
     "localname": "SecurityExchangeName",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r7"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.",
        "label": "Security Reporting Obligation"
       }
      }
     },
     "localname": "SecurityReportingObligation",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r8"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.",
        "label": "Soliciting Material"
       }
      }
     },
     "localname": "SolicitingMaterial",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_TradingSymbol": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Trading symbol of an instrument as listed on an exchange.",
        "label": "Trading Symbol"
       }
      }
     },
     "localname": "TradingSymbol",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r16"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.",
        "label": "Written Communications"
       }
      }
     },
     "localname": "WrittenCommunications",
     "nsuri": "http://xbrl.sec.gov/dei/2021",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    }
   },
   "unitCount": 3
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b"
  },
  "r1": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r10": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a"
  },
  "r11": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f"
  },
  "r12": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f"
  },
  "r13": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r14": {
   "Name": "Regulation 12B",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r15": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405"
  },
  "r16": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425"
  },
  "r17": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2"
  },
  "r18": {
   "Name": "Securities Act",
   "Number": "Section",
   "Publisher": "SEC",
   "Section": "12"
  },
  "r2": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r3": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g"
  },
  "r4": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d"
  },
  "r5": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r6": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r7": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d"
  },
  "r8": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12"
  },
  "r9": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310"
  }
 },
 "version": "2.1"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>14
<FILENAME>0001493152-21-012910-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-21-012910-xbrl.zip
M4$L#!!0    ( $PYNE+!Y*%)-P,   D,   1    86)E;RTR,#(Q,#4R-2YX
M<V2U5DUSVC 0/;<S_0^J[\:&#"002"9-FI86FDQH/MI+1]@+:) E5Y(#Z:^O
M)-M P! @K4_RZKVWN]+NVLW3:431(PA).&LYY9+O(& !#PD;MIS;GGO6.V^W
M'71Z\NXMTD_SO>NB2P(T;* +'KAM-N#'Z!N.H($^ 0.!%1?'Z [3Q%CX):$@
MT#F/8@H*]$;JJ8&JI4.,7'<+V3M@(1>W-^V9[$BIN.%YD\FDQ/@CGG QEJ6
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M#P\'D;#EI$NCI]6M8@@#PHAUF_58&;FFHQ*3K%Y:2M-;!B]()!+"*W9BU[$
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MQ?\5^P:ROC2:7JJIEW\!4$L#!!0    ( $PYNE+\C9("^@H  'Z&   5
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MYM8V]!R^*0(4A\8']8U"8 PE8;IJ'>BZMP?<.VN+;]PO]UY6>^1_4$L#!!0
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M3WXBLW%E-C(5<%_KG+,@ND/3!<V</4E^B>P=3!VYFF3OC;B:G03U"W-EY<P
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MX4: \'FDA&=Q&X\"+<+.R-]N_J9T5YH81/K/@X*>3!3%R7^C-Q:R^A& D_^
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M22PQWI^"IB7;R9$&DO&U!JG(-W*A5VU, )I*932E'Y;-EA)IG$#WAZ8QPUY
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M47@DU N@<)"#38\"<_*'.%<I7W)(KW%#D%_>3I]N29_>X,V.1USAX+?CW\1
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MJ*-SX'CQ3KKSW(<+$QZM D.^:W0Q)>Q.OA/>T@7"Q+-5X!0Y+C4/5G(.I87
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MK)0:^WOY:A&5?A3^SE>_E%#A^NJJTFA4KJN;2)R\%'&WF'4UHV.;QN'^7K&
M9)@P9#:1G"7<J6\EFX7X<DI6OJY? ;*B/8\*^&0DDW#G;M%HT50<'ACS>>Z=
M,IX.3B:&OT_Z_?QE^ZI/$BF ]]*9P71_D=Q)]&(V#!\S>:<H;XDX* KXHGJI
MVMS?JY=JU_7FEDH "*G=U!LW>4Y)\QJ!CVV"'T52$EW7D90^4#^AZS)J_EW:
M7@*GQXWQF)$O-#EA4B:9VE+*MM9X^*1S?\]L(THLD]KH@#] \)U@F%$09B/2
MAQZ\8J)^RB*0XJQ+/IIQR34Q:RVY<]IPWXPKC\4+0_J&=?79OGDZ?Z)"3SUH
MUU7Q: 3($R/,=P<0B^2N\ C)Z4/$@>Z\^:8,^X&6 K1*%).*18DL<@R8.?$E
MB\B<&I8]-71S>'72T1A?TK!Y3C-<"Q5R<U0V#*GYF%E#A!#6;R3'4]_5/'CT
MOTOU?*UTTZP4&JA2+<06:MPV*]Y!:8@5>W^/<P4)O^)S V&&F$44GG]3D0:"
MLQE2NAC<"OVTA92&FYB-6SH!T+H.SQ6QAIJ(B.\65E7_^\K$3:49QMD#Q=1U
M;#$"E'B_N<FR,YNNWD&?4%M3L.XS!]CHI][.;'5U>/.,GN_#E<R8N*3\UTM"
MBV>[#2G@-BH&-+*\=@T;QHF"N]Y7,-4%7J384&N_OMW2Q/W1.L8ROE3+L\@V
ML:C9YX84',R6P!,&=J+C 0R#*S@96YT7>)@8/7%Q:?DV$-;T0^I*(: K94TG
MP-@6H>&*\=,<GAN)KEGLMM<VO$SZY"L<4E1*'Q\O#EYV4GZ.E(\#4F[B8<5;
M.%)$VS^)/-7^1AM)IA^G3M8F\@4(1'(GR6A"EJ6T=+R: L!_=!N'"N#H.# (
M#/?S@_WS QCA2Y%)D<EW*J![AVI,U13.]\!@C];\\_JD03BF38\:TU'7LH[A
M[;W!M-##6KV:(A3,7D]C[.WD_I;4\6$$N7YDIP9_5(-*K!YKQ%"I9^GFB- /
MJ O!P055S=B<2DQ&C+B8X>2V>8ZV!8B')-F"04E>52EAS/NXA#!&"@](CKY?
MU#(I\K52>WZB;38@">D\DI.2R<3^7KY/#$?,_&'T1'G1#V8+PI-#-$MD^@DB
MY05$6B?]=NKW%WFPOJ@KI/-(+IFD*BKKIDD7D[2=B9L0C4N&":, OU[3ICDP
MPD7!Z*-6K"=^_O[VL&Y13+J.Y("._;V?)GU86K5"[4<$>]>T!A-M"(T6S.^U
M;[^TMJPDY-O[=9,TTS_0]7,!0<O14S.9C?5?FK4X6U&^J"=^G_\N=GD&?+W4
M!'H'CP#ST\PL.6C+\YL>J6+1Q*(@-,W".B)#HCBVUN>>#P92PCZA ^ #XHSX
M.,G-+4!\E6G_P:Q)Y3V3XHXF3PE>;$0]Y]?7V^].J?IM#38TW5TD=Y2:VV/L
MR>'3_&:(A(?QI0D!<ZUK&G_,1UVDTN;7HIQIJ^N(!6;[C.1.I&0T=2S)2V0C
M6E3L)CZ8K);\^Y\GLG1\RD ;=&)QL,@0< _YK%5W>/(<86 3H+HSJHTUJFH\
MO^4>OFQ24%M_"8N*U#RA"+N.'[2QS9>MC Z!^2X?M)&.F;]"_D9J^?XJ.,WP
M>X?!]''TNI@7ND1YV-_CLPIL6=2$L9?GZ5KF$+6(;@ZX6'@AEQXZB5Z@MJ9S
MCZ$Q<!\V 055D6V"Q'J.;F.#F [31XB! K/V2+3T&I@MH,J="7NSF*DU3*'H
M^WO8&/F%;5.'WGE#OEJC\7010P>,$/2%&(1";% QH+$C$H@H'Y-C+KZ?LENI
M*KOUS0#"B5A:,Y[O5Q>L1-Y2S0:5Y0E(Q_#2,BQ\2*_<5KI5HM]<E;MKV4>S
MZ!Q2*$I<23+'J=3I4P/^^I*$GJ]Y-LL].EQLE  UR'(H<[B5@Y_@&^I12DZ[
M%B\LO0$A/K36 'Q>L=&!=(P*Y3J2DXD85/P4OL#RVNFRG7EOCWG[R:V&J6L*
M*)+1N8(A#,8Q/=RVS>I]ZT;[_GB$]5>U[7E\MM"P)T2X"/4\4N:M6DKAJ"1/
M&79IZ,9S0;-.)6)NS9UE[RS["<N6/<NN4<)'2'XN5AP5X&$GO6ZW%TW(I>KC
MWS==IG;EUJM:^&*\MM#2@9BH,D7-<F.YE%*C\D'KTW)V[];=6?[.\F<MWV/N
MC ,HACN "F,.H4^Z@0H;'EO]!UD]ZKRE&YC#[FEGL/5>($FBJ0-E.2_@U?T8
M7F##D)Q,IO;WW/P*H40-" RJB)R))-RVOZ*LV+O$R>9YX>4.M+_>1M'4\S>*
M-OE-2BY!H&,EK'110<>,K;QCUI/CF F"_*4WTKXS!^67<)!B=3SO:HQZ+5/_
M_V)>\B2<>08?D_6E>,C/"HV5D' E)/ZX!"YPT-7@R<1/?I#-O&O;J>)OR_=&
ME9$DMX19AX=;(XN<%,FPU,FGU[ ,.MMG),=C+--+,39L4WDX1/]*Q!(2*#E%
M?:P[BT]EK+Q1_UTV8JY]AY'G05S?$2ZT(;G-I\QA1\X?KT%H@0[=,WH[F007
M(7R]]N/CQ:<HF\G+HIJN)7]>/7_WW>SY)^[]YH\^A>'$?2=3\>,"^;G\+V!+
ML\$57V'Z0&RV^$#$+JI_"9(50^5S+QC)6B.D\!5;#OT!QB\B#E/,K*9J#$$O
M,'WC"'10AYH#N\OG<!9?8,4,J:2M&>YI47=!)I'V)P(SJS'P5,HDD^B \^GX
M5"S*)-)BEY;=U<1!4XL?-.4+^NY,4&Y%Y1!@@>F@"S4UALIGA9-V4V!C&RZ8
MK=">DJ<(^WLSFK#H"AAW\Z'?[(MH5'#;A'NJ6I,J=K-Q+SW(KYIH^0-B2R=<
M-U-&V[N!I-+F^S86>1N^R<SU72CHNK2Y/2!=<$Q$)XH-CLDP1:K"8434 IJ\
MG2;\*F5-I"_<*QRYVHB^])'0\($&?7/=-@!?***DKS%H"/X.&PI?M\**N&B8
MH\HOLE8Q59F[QT1=E"A)'N!QHF3:C\706.>V3V[;JW&S."]SG^!2N]U6N'0P
M, D.G2:GK'>]=/#=I;(-.(?:0%"CN!Q.H?ZCPS/B -85BIA\S&O('S(E,V@?
M";0GV<OI;.5L-C/8QWP:<B9=.:UN+G<F&8R0O$20[SIIBQ;C>57 **8F8"*V
M]^-Z_^;3.;90@A^B+0)>&K"Q!"^G!>IR8>:$KB?3R464 >C3EO(&-W.^ISWL
MLNGOOJ9Y_*)%S5:N8I.>BX<<2\BQ)[,>J^Z5> Y.=<(<W6;CM.BU1:BWL ?Q
M$!B7'RH53(C=>,$<WF]^;A6B2,*AOFR5^?U."HR'LS52<VWL[TU?M7:(\N)-
M$*@Y]2H(5#&4&#K@H2L_"2(G3KT)D_@FG7Y"7?"EB)_^,+RKYQ$8DLX#8%5C
MBL.8N%&JK5%FHT='W"LENIO$U'RI4:B4T!\OE@:0+8=I!@$ CL7OD8NA//1B
MC;=XBV!>H9IE^T]F<="@7X<:&NM":"Y">Y$=*#B4\MOSZN[E>A"B\]WI^WM\
M>SKFJ8:NUM)LE,G$I#=*(+R^L'?^^HW]]7$L(6V*O^XXNG#0;O?E(BJ"9>HF
MO^1^YYHWT5K! ^_OJ6,AB208]E.N7,=$.#!.=X8[-''<1IRS\2^7@?:M$1J_
M(X2?P#%=" *FI[+OQL*=\"?"UXSQ&[^FQC"0_O3H!&,O)?ST5)>/=CSIU1*Z
MPF#\Y-MVO!&[K>E$]<9KD?"R'- '!CB  HVS5"?S6??]O;"T^R$?)''/S:A-
M1P;3E?WPX'!\9=- 8P0QIW4/'2*A=P3I&FYINIOA%[UCF.^Z"!WR97J7,N"&
MH.P)16X[-K<5][P8XQ5X%UZXLOC B+=$,4V50'I^*]K^'M0_A *=!R73P,G0
MXH<0^<DUPH,=L,(N%Q9SE.XL7BZ1O&!:QF"#0,+3XC,IUXU%?.!\)IKQ@8QX
M%Z&\6H22 7>_$0%*>3(1</=F\$NCP9&Z\P'/X;%WC%2V8F!ZB00.U$_<UX<Q
M>C-Q_MC.PM\]\JH;ZM;F43R]<9&MFNN;]#RU_3 1D]8X97C=#8PO87"1N&D.
M<>7A(A^XNMZ]:#P*'=^>22(/9=>D,&O>A[6$BKQP>6J=?#S#R'UO)!EF,E$I
MUK5[8A?P5)9L-D,FDG<0?@9?N8 _GHY)B=1.Q5[.QH+9YQ=M< 3%XEF%;W_$
MBKABJXAMC,0%I@>DUR*JZB5=81[$YTH5\49KQ%]IC53OQ1\?X@S/GQ=\Y=V"
M[__5@N]6O!5QN;BC4?E2S3=OZJ$OMEIAUPQ7D2S"CFV.L:9:ISM^]MQ],^^Q
M+^8=Q,!?#+NE$[)MR#O5O"U[^WM>4I*"[]:HEX%8;B?R8=AF1-711Q!E.7S_
MH$BR>R_S<O-\#) G(O;BRZ,MTL5Z&[5&[E5:(O?HU> I/8?G-P4\L)BN24'G
MU>W<V_Q1IN@OR^>]2K0(5/+'GR/RR@Q\-C[NC@$7A[EM YMZ'.[#<'_JFDY^
M">F&LGMLG>G$\P^SKG6:Y..S6>BDUHK/)FG )K#YV3B<C[(;GR/4<G$6=S$[
MI\10 <A5#%U[=_=>85TGH[.XMK:TSDY!IIKQTXY_5I'7UU%7Z&['(9+?27WM
M.(A#Y>\L]H*_#<!;."4*)3:F"P2^L5FUK9S(;!B2_,W)66\_[Y&?Q]]HC)^1
M2TV>HFNQ#,:RZ)+?[KU+K3Z16MV6TRY;86/A2,9;ICH22;JNW=-S00UN$$!!
M! AHJ Y/4:4H?KE+G)S?B5.I[L7D0BJB'?DZ+-^KI8O!??ZJWLITXL/B4>WO
M!GV\S"?A0RN?/VC]+O[1^%&F=?W1^,^H&4]0L]M].*\<W\OI;V9=^R;;:D6I
MZKU;=3"@CY9>JE783?V+DOC1;UR2X_/:[ZL3C.V?\G>E'S_.Z\51T;!ZUVE&
MVT0F]++^\VN]>CTT*I)>O"Q??>U6;LFP?)+Y5;]Z_,82S4=VH1>,SJC:&-0?
M2>K+[R-%JK KZ;O<5DM8[CT,"B>-#DX7VY6+K[\&9OEG1B,GMTP;?/^F=G]4
MBK^N[O_SLW5R7+C&>O?[;8VQZZ-BO'A_?-M_>+ARV?$_4$L! A0#%     @
M3#FZ4L'DH4DW P  "0P  !$              ( !     &%B96\M,C R,3 U
M,C4N>'-D4$L! A0#%     @ 3#FZ4OR-D@+Z"@  ?H8  !4
M ( !9@,  &%B96\M,C R,3 U,C5?;&%B+GAM;%!+ 0(4 Q0    ( $PYNE(>
M6+.G6@<  .=7   5              "  9,.  !A8F5O+3(P,C$P-3(U7W!R
M92YX;6Q02P$"% ,4    " !,.;I2GA?84SH^   @50$ "@
M@ $@%@  97@Y.2TQ+FAT;5!+ 0(4 Q0    ( $PYNE+W/U>.61,   *7   +
M              "  8)4  !F;W)M."UK+FAT;5!+!08     !0 % #8!   $
%:      !

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
