<SEC-DOCUMENT>0001493152-23-011758.txt : 20230410
<SEC-HEADER>0001493152-23-011758.hdr.sgml : 20230410
<ACCEPTANCE-DATETIME>20230410171855
ACCESSION NUMBER:		0001493152-23-011758
CONFORMED SUBMISSION TYPE:	10-K/A
PUBLIC DOCUMENT COUNT:		15
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230410
DATE AS OF CHANGE:		20230410

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:		10-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15771
		FILM NUMBER:		23811825

	BUSINESS ADDRESS:	
		STREET 1:		6555 CARNEGIE AVE, 4TH FLOOR
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44103
		BUSINESS PHONE:		646-813-4701

	MAIL ADDRESS:	
		STREET 1:		6555 CARNEGIE AVE, 4TH FLOOR
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44103

	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>10-K/A
<SEQUENCE>1
<FILENAME>form10-ka.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/2022" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:utr="http://www.xbrl.org/2009/utr" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:us-gaap-supplement="http://fasb.org/us-gaap-sup/2022q3" xmlns:srt-supplement="http://fasb.org/srt-sup/2022q3" xmlns:us-roles="http://fasb.org/us-roles/2022" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:country="http://xbrl.sec.gov/country/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:ABEO="http://abeonatherapeutics.com/20221231">
<head>
     <title></title>
<meta http-equiv="Content-Type" content="text/html" />
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02B_US%2DGAAP%2D2022 -->
<!-- Field: Set; Name: xdx; ID: xdx_035_ABEO_abeonatherapeutics.com_20221231 -->
<!-- Field: Set; Name: xdx; ID: xdx_048_20220101_20221231 -->
<!-- Field: Set; Name: xdx; ID: xdx_054_edei%2D%2DEntityCentralIndexKey_0000318306 -->
<!-- Field: Set; Name: xdx; ID: xdx_055_edei%2D%2DAmendmentFlag_true -->
<!-- Field: Set; Name: xdx; ID: xdx_05A_edei%2D%2DDocumentFiscalPeriodFocus_FY -->
<!-- Field: Set; Name: xdx; ID: xdx_076_XDX_form10%2Dk.xdx -->
<!-- Field: Set; Name: xdx; ID: xdx_07B_SO_form10%2Dk.xdxs -->
<!-- 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 -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Grantees_0_Grantees -->
<!-- Field: Set; Name: xdx; ID: xdx_064_Integer_5_Integer -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_sqft_0_utr%2D%2Dsqft -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityCentralIndexKey">0000318306</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AmendmentFlag">true</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="abeo-20221231.xsd" xlink:type="simple" />
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2022-01-01to2022-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2022-01-01</xbrli:startDate>
        <xbrli:endDate>2022-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-21">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0000318306</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-21</xbrli:instant>
      </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>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Grantees">
      <xbrli:measure>ABEO:Grantees</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Integer">
      <xbrli:measure>ABEO:Integer</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="sqft">
      <xbrli:measure>utr:sqft</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


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

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

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

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

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

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

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

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

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

<!-- Field: Rule-Page --><div style="margin-left: auto; margin-right: auto; width: 25%"><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: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>FORM
<span id="xdx_901_edei--DocumentType_c20220101__20221231_zhWERuNfMR1d"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:DocumentType">10-K/A</ix:nonNumeric></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Amendment No. 1)</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></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">
    <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 1in; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Mark
    One)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90C_edei--DocumentAnnualReport_c20220101__20221231_zMJSuLSFcd36"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleantrue" name="dei:DocumentAnnualReport">&#9746;</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ANNUAL
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
    the fiscal year ended <span id="xdx_902_edei--DocumentPeriodEndDate_c20220101__20221231_zVxN24ugj14k"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate"><span id="xdx_90C_edei--CurrentFiscalYearEndDate_c20220101__20221231_zR82R3iBmAD6"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:datemonthdayen" name="dei:CurrentFiscalYearEndDate">December 31</ix:nonNumeric></span>, <span id="xdx_908_edei--DocumentFiscalYearFocus_c20220101__20221231_zY4TwHMi4dQ7"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:DocumentFiscalYearFocus">2022</ix:nonNumeric></span></ix:nonNumeric></span></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Or</span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center">&#160;</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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_904_edei--DocumentTransitionReport_c20220101__20221231_z5dG6dpjm4x4"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>TRANSITION
    REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934</b></span></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
    the transition period from _______ to _______</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission
file number <b><span id="xdx_90C_edei--EntityFileNumber_c20220101__20221231_zALJOarx4i7l"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityFileNumber">001-15771</ix:nonNumeric></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b><span style="text-decoration: underline"><span id="xdx_90D_edei--EntityRegistrantName_c20220101__20221231_z657DdIjCBv2"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityRegistrantName">ABEONA
THERAPEUTICS INC.</ix:nonNumeric></span></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_901_edei--EntityIncorporationStateCountryCode_c20220101__20221231_zpPlSlgmNAZc"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">Delaware</ix:nonNumeric></span></b></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90E_edei--EntityTaxIdentificationNumber_c20220101__20221231_zXa6Ws5AdV5l"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityTaxIdentificationNumber">83-0221517</ix:nonNumeric></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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
    or Other Jurisdiction of incorporation or Organization</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
    Employer Identification No.)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span id="xdx_90B_edei--EntityAddressAddressLine1_c20220101__20221231_zxEJSQrAOVOd" style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressAddressLine1">6555
Carnegie Ave</ix:nonNumeric></span></b></span><b><span style="text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, <span id="xdx_90A_edei--EntityAddressAddressLine2_c20220101__20221231_z19z3yk3Hxbf"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressAddressLine2">4<sup>th
</sup>Floor</ix:nonNumeric></span></span></span></b><b><span style="text-decoration: underline"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, <span id="xdx_90E_edei--EntityAddressCityOrTown_c20220101__20221231_zrk8SNamFbUa"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressCityOrTown">Cleveland</ix:nonNumeric></span>, <span id="xdx_902_edei--EntityAddressStateOrProvince_c20220101__20221231_zJsRYoJsGnIk"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressStateOrProvince">OH</ix:nonNumeric></span> <span id="xdx_901_edei--EntityAddressPostalZipCode_c20220101__20221231_zMX0mkRY3K2f"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressPostalZipCode">44103</ix:nonNumeric></span></span></span></b></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_90D_edei--CityAreaCode_c20220101__20221231_zJLRqqYPS5r4"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:CityAreaCode">(646)</ix:nonNumeric></span>
<span id="xdx_90D_edei--LocalPhoneNumber_c20220101__20221231_zTdiVsvoqXpj"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:LocalPhoneNumber">813-4701</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant&#8217;s
telephone number, including area code)</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
registered pursuant to Section 12(b) of the Securities Exchange Act of 1934:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; width: 33%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title
    of each class</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 20%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading
    Symbol(s)</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 43%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_edei--Security12bTitle_c20220101__20221231_z7XUVH4UNmYc"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:Security12bTitle">Common
    Stock, $0.01 par value</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_edei--TradingSymbol_c20220101__20221231_z4CL6uFn9lVj"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:TradingSymbol">ABEO</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_edei--SecurityExchangeName_c20220101__20221231_zODjxBKZCxmi"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">Nasdaq</ix:nonNumeric></span>
    Capital Market</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes &#9744; <span id="xdx_90E_edei--EntityWellKnownSeasonedIssuer_c20220101__20221231_zvt92a77bFbl"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityWellKnownSeasonedIssuer">No</ix:nonNumeric></span> &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes &#9744; <span id="xdx_907_edei--EntityVoluntaryFilers_c20220101__20221231_zO6SkWjWB1t8"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span> &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant (1) has 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 the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. <span id="xdx_902_edei--EntityCurrentReportingStatus_c20220101__20221231_zQHUiKfVpBc7"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167; 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files). <span id="xdx_906_edei--EntityInteractiveDataCurrent_c20220101__20221231_z03chCMsD2ng"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller
reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Act:</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 70%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer &#9744;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</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-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_edei--EntityFilerCategory_c20220101__20221231_zVzWgFUhyzp4"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated
    filer</ix:nonNumeric></span> &#9746;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company <span id="xdx_90D_edei--EntitySmallBusiness_c20220101__20221231_zzWVNmcoocdh"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></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-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company <span id="xdx_900_edei--EntityEmergingGrowthCompany_c20220101__20221231_zyZu5nctUr77"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant has filed a report on and attestation to its management&#8217;s assessment of the effectiveness
of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered
public accounting firm that prepared or issued its audit report. Yes &#9744; <span id="xdx_907_edei--IcfrAuditorAttestationFlag_c20220101__20221231_zb4k1qDYQIld"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:IcfrAuditorAttestationFlag">No</ix:nonNumeric></span> &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant
included in the filing reflect the correction of an error to previously issued financial statements. Yes &#9746; No &#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation
received by any of the registrant&#8217;s executive officers during the relevant recovery period pursuant to &#167; 240.10D-1(b). Yes
&#9744; No &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes &#9744; <span id="xdx_907_edei--EntityShellCompany_c20220101__20221231_zjM1d9CjeFea"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span> &#9746;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the average bid and
asked price of such common equity, as of June 30, 2022, was approximately $<span id="xdx_90F_edei--EntityPublicFloat_iI_c20220630_zVJ37ivGiz4"><ix:nonFraction name="dei:EntityPublicFloat" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,754,000</ix:nonFraction></span>.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
number of shares outstanding of the registrant&#8217;s common stock as of March 21, 2023 was <span id="xdx_900_edei--EntityCommonStockSharesOutstanding_iI_pid_c20230321_z5SssmOHPx14"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2023-03-21" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,708,968</ix:nonFraction>
</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares.</span></p>

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

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

<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Documents
Incorporated by Reference</b></span></p>

<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_edei--DocumentsIncorporatedByReferenceTextBlock_c20220101__20221231_z3o7bWNmgVJ1"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="dei:DocumentsIncorporatedByReferenceTextBlock">Portions
of the Definitive Proxy Statement for the registrant&#8217;s 2023 Annual Meeting of Stockholders to be held May 17, 2023, are incorporated
by reference into Part III, Items 10-14 of this Annual Report on Form 10-K.</ix:nonNumeric></span></span></p>

<p style="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span>&#160;</span></span></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center; width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Auditor
Name</b></span></td>
    <td style="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: middle; width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Auditor
                    Location</b></span></td>
    <td style="padding-bottom: 1.5pt; width: 2%">&#160;</td>
<td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center; width: 32%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Auditor
Firm ID</b></span></td></tr>
                                                                                                                                       <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_edei--AuditorName_c20220101__20221231_zAd2KP9Y7Tql"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorName">WHITLEY
PENN LLP</ix:nonNumeric></span></span></td>
    <td>&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; vertical-align: middle"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_900_edei--AuditorLocation_c20220101__20221231_zzXtBAshB1yj"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorLocation">Plano,
             Texas</ix:nonNumeric></span></span></td>
    <td>&#160;</td>
<td style="font: 10pt Times New Roman, Times, Serif; vertical-align: middle; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_edei--AuditorFirmId_c20220101__20221231_zikqekB0BkIa"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorFirmId">726</ix:nonNumeric></span></span></td></tr>
                                                                                                                                       </table>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></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"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><b>EXPLANATORY NOTE</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_903_edei--AmendmentDescription_c20220101__20221231_zUhrPzvestbi"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AmendmentDescription">This
Amendment No. 1 to the Annual Report on Form 10-K/A (this &#8220;Amendment&#8221;) amends the Annual Report on Form 10-K for the year
ended December 31, 2022 (the &#8220;Original Report&#8221;) of Abeona Therapeutics Inc. (the &#8220;Company&#8221;), which was filed
with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 29, 2023. This Amendment is being filed solely to amend the
signature page to remove the conformed signature of one of the Company&#8217;s directors, which was inadvertently included in the Original
Report. In addition, the Company has updated the address</ix:nonNumeric> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">of
its principal executive offices, which has been changed since the filing of the Original Report.</span></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 9pt; letter-spacing: -0.1pt; background-color: white"></span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Except
as described above, this Amendment does not update or modify any other information presented in the Original Report and does not reflect
events occurring after the Original Report&#8217;s filing date of March 29, 2023.</span></p>

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

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 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%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></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: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span id="vaa_016"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PART
IV</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><span id="vaa_017"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ITEM </b></span><b>15.</b> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXHIBITS, FINANCIAL STATEMENT SCHEDULES</b></span></p>




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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 22.5pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span>&#160;</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; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 36px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">b.</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 518px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Exhibits</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; text-indent: -60pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Exhibit
Index</span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 20.55pt; text-align: justify; text-indent: -20.55pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibits:</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1.5pt; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description
of Document</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420419025271/tv520699_ex3-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated Certificate of Incorporation of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 3.1 of our Form 10-Q for the quarter ended March 31, 2019)</span></a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222018257/ex3-1.htm" style="-sec-extract: exhibit">Certificate of Amendment to Restated Certificate of Incorporation of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 3.1 of our Form 8-K filed on June 30, 2022)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315223009381/ex3-3.htm" style="-sec-extract: exhibit">Amended
    and Restated Bylaws of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 3.3 of our Form 10-K for the year ended December 31, 2022).</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222011829/ex3-1.htm" style="-sec-extract: exhibit">Form of Certificate of Designation of Preferences, Rights and Limitations of Series A Convertible Redeemable Preferred Stock (incorporated by reference to Exhibit 3.1 of our Form 8-K filed on May 2, 2022).</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222011829/ex3-2.htm" style="-sec-extract: exhibit">Form of Certificate of Designation of Preferences, Rights and Limitations of Series B Convertible Redeemable Preferred Stock (incorporated by reference to Exhibit 3.2 of our Form 8-K filed on May 2, 2022).</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420415029230/v410265_ex4-1.htm" style="-sec-extract: exhibit">2015 Equity Incentive Plan (incorporated by reference to Exhibit 4.1 to our Form S-8 filed May 11, 2015)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420416093059/v435577_def14a.htm" style="-sec-extract: exhibit">2015 Equity Incentive Plan Amendment (incorporated by reference to our Definitive Proxy Statement on Schedule 14A filed on April 4, 2016)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220004015/ex4-4.htm" style="-sec-extract: exhibit">Description of Capital Stock of Abeona Therapeutics Inc. (incorporated by reference to Exhibit 4.4 of our Form 10-K for the year ended December 31, 2019)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000031830600000003/0000318306-00-000003.txt" style="-sec-extract: exhibit">401(k) Plan (incorporated by reference to Exhibit 10.20 of our Form 10-K for the year ended December 31, 1999)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000031830605000006/d05-def14a2.txt" style="-sec-extract: exhibit">2005 Equity Incentive Plan (incorporated by reference to Exhibit 1 of our Proxy Statement filed on April 18, 2005)</a></span></td></tr>
</table>

<p style="margin: 0">&#160;</p>

<p style="margin: 0"></p>

<!-- Field: Page; Sequence: 3; Value: 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%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="margin: 0">&#160;</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: justify; width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.1in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114036108006400/ex10-26.htm" style="-sec-extract: exhibit">Director Designation Agreement dated November 15, 2007, between the Company and SCO Capital Partners LLC (incorporated by reference to Exhibit 10.26 of our Form S-1 filed on March 11, 2008)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420415049282/v418191_ex10-1.htm" style="-sec-extract: exhibit">Agreement and Plan of Merger, dated May 5, 2015, by and among the Company, PlasmaTech Merger Sub Inc., Abeona Therapeutics LLC and Paul A. Hawkins, in his capacity as Member Representative (incorporated by reference to Exhibit 10.1 to our Form 10-Q for the quarter ended June 30, 2015)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315220019566/ex10-1.htm" style="-sec-extract: exhibit">Form of Indemnification Agreement, between the Company and directors and officers of the Company (incorporated by reference to Exhibit 10.1 to our Form 8-K filed on October 16, 2020)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.6*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222008259/ex10-6.htm" style="-sec-extract: exhibit">Letter Agreement, dated October 6, 2021, between the Company and Vishwas Seshadri (incorporated by reference to Exhibit 10.6 of our Form 10-K for the year ended December 31, 2021)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.7*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222008259/ex10-11.htm" style="-sec-extract: exhibit">Letter Agreement, dated September 16, 2021, between the Company and Brendan O&#8217;Malley (incorporated by reference to Exhibit 10.11 of our Form 10-K for the year ended December 31, 2021)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.8*</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222013174/ex10-1.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Letter Agreement, dated February 28, 2022, between the Company and Joseph Vazzano (incorporated by reference to Exhibit 10.1 of our Form 10-Q for the quarter ended March 31, 2022)</span></a></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: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.9</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000114420418045421/tv500697_ex1-1.htm" style="-sec-extract: exhibit">Open Market Sale Agreement, dated August 17, 2018, by and between the Company and Jefferies LLC (incorporated by reference to Exhibit 1.1 of Form 8-K filed on August 20, 2018)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.10</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315221029401/ex1-2.htm" style="-sec-extract: exhibit">Amendment No. 1 to Open Market Sale Agreement, dated November 19, 2021, amending the Open Market Agreement, by and between the Company and Jefferies LLC, dated August 17, 2018 (incorporated by reference to Exhibit 1.2 of Form 8-K filed on November 19, 2021)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222008259/ex10-14.htm" style="-sec-extract: exhibit">Settlement Agreement and Mutual Release, dated November 12, 2021, between the Company and REGENXBIO Inc. (incorporated by reference to Exhibit 10.14 of our Form 10-K for the year ended December 31, 2021)</a></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: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">&#160;</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222011829/ex10-1.htm" style="-sec-extract: exhibit">Form of Securities Purchase Agreement between Abeona Therapeutics Inc. and the investors thereto, dated April 29, 2022 (incorporated by reference to Exhibit 10.1 of our Form 8-K filed on May 2, 2022)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222011829/ex10-2.htm" style="-sec-extract: exhibit">Form of Registration Rights Agreement by and among Abeona Therapeutics Inc. and the investors named therein, dated April 29, 2022 (incorporated by reference to Exhibit 10.2 of our Form 8-K filed on May 2, 2022)</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.14+</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315222021969/ex10-3.htm" style="-sec-extract: exhibit"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">License Agreement by and between Abeona Therapeutics Inc. and Ultragenyx Pharmaceutical Inc., dated May 16, 2022 (incorporated by reference to Exhibit 10.3 of our Form 10-Q for the quarter ended June 30, 2022)</span></a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315223009381/ex21.htm" style="-sec-extract: exhibit">Subsidiaries
    of the registrant (incorporated by reference to Exhibit 21 of our Form 10-K for the year ended December 31, 2022).</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="https://www.sec.gov/Archives/edgar/data/318306/000149315223009381/ex23-1.htm" style="-sec-extract: exhibit">Consent
    of Whitley Penn LLP (incorporated by reference to Exhibit 23.1 of our Form 10-K for the year ended December 31, 2022).</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.1</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31-1.htm">Principal Executive Officer Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.2</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31-2.htm">Principal Financial Officer Certification Pursuant to Rule 13a-14(a) of the Securities Exchange Act of 1934.</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex32.htm">Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Instance Document</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Schema</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Calculation Linkbase Document</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Definition Linkbase Document</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Label Linkbase Document</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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline
    XBRL Taxonomy Extension Presentation Linkbase Document </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: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover
    Page Interactive Data File (formatted as inline XBRL and contained in Exhibit 101)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
Management contract or compensatory plan required to be filed as an exhibit to this report pursuant to Item 15(a)(3) of Form 10-K.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">+
Portions of this exhibit have been omitted pursuant to Item 601(b)(10)(iv) of Regulation S-K.</span></p>

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


<!-- Field: Page; Sequence: 4; Value: 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%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></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: 0pt 0pt 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span id="vaa_019"></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">SIGNATURES</span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed
on its behalf by the undersigned, thereunto duly authorized.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">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; width: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    April
    10, 2023</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Vishwas Seshadri </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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vishwas
    Seshadri</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Chief Executive Officer</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Exchange Act of 1934, this Report has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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: 50%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Vishwas Seshadri </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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vishwas
    Seshadri</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President,
     Chief Executive Officer and Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Joseph Vazzano</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joseph
    Vazzano</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Financial and Accounting Officer)</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Leila Alland</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leila
    Alland, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Mark J. Alvino</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mark
    J. Alvino, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Michael Amoroso</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
    Amoroso, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    of the Board</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Faith L. Charles</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Faith
    L. Charles, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    </span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i></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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paul
    Mann, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Christine Silverstein</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christine
    Silverstein, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Todd Wider</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Todd
    Wider, Director</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#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-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">March 29, 2023</span></span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/
    Donald A. Wuchterl</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-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Donald
    A. Wuchterl, Director</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>


<!-- Field: Page; Sequence: 5; 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%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td></tr></table></div>
    <!-- Field: /Page -->

<p style="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"></p>
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>2
<FILENAME>ex31-1.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-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
31.1</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>PRINCIPAL
EXECUTIVE OFFICER CERTIFICATION PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>SECTION
1350, AS ADOPTED PURSUANT TO SECTION 302</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Vishwas Seshadri, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
    have reviewed this Annual Report on Form 10-K/A of Abeona Therapeutics Inc.;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
    the period covered by this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, the financial statements and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
    this report;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
    (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
    Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
    within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
    supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
    for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about
    the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s
    most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that has materially affected,
    or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
    reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing
    the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
    reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information;
    and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 5%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    10, 2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Vishwas Seshadri</I></FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vishwas
    Seshadri</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Chief Executive Officer</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

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

<!-- Field: Page; Sequence: 1; 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 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>



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


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>3
<FILENAME>ex31-2.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-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
31.2</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>PRINCIPAL
FINANCIAL OFFICER CERTIFICATION PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>SECTION
1350, AS ADOPTED PURSUANT TO SECTION 302</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><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 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I,
Joseph Vazzano, certify that:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I
    have reviewed this Annual Report on Form 10-K/A of Abeona Therapeutics Inc.;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary
    to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to
    the period covered by this report;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
    on my knowledge, the financial statements and other financial information included in this report, fairly present in all material
    respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in
    this report;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures
    (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange
    Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision,
    to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others
    within those entities, particularly during the period in which this report is being prepared;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Designed
    such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our
    supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
    for external purposes in accordance with generally accepted accounting principles;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Evaluated
    the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about
    the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
    and</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosed
    in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the
    registrant&rsquo;s most recent fiscal quarter (the registrant&rsquo;s fourth fiscal quarter in the case of an annual report) that
    has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial
    reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial
    reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing
    the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
    significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are
    reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information;
    and</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
    fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s
    internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 5%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    10, 2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Joseph Vazzano</I></FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joseph
    Vazzano</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Financial Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><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 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Page; Sequence: 1; 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 0pt 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32
<SEQUENCE>4
<FILENAME>ex32.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-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
32</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>CERTIFICATION
PURSUANT TO 18 U.S.C.</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>SECTION
1350 AS ADOPTED PURSUANT TO SECTION 906</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>OF
THE SARBANES-OXLEY ACT OF 2002</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><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 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
connection with the Annual Report of Abeona Therapeutics Inc. (the &ldquo;Company&rdquo;) on Form 10-K/A for the year ended December 31,
2022 as filed with the Securities and Exchange Commission on the date hereof (the &ldquo;Report&rdquo;), we, Vishwas Seshadri, President
and Chief Executive Officer of the Company, and Joseph Vazzano, Chief Financial Officer of the Company, each certify, pursuant to 18
U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange
                                            Act of 1934; and</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
<TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            information contained in the Report fairly presents, in all material respects, the financial
                                            condition and results of operations of the Company.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><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 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 5%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 45%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    10, 2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Vishwas Seshadri</I></FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vishwas
    Seshadri</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
    and Chief Executive Officer</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
    10, 2023</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Joseph Vazzano </I></FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joseph
    Vazzano</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer</FONT></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: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Financial Officer)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><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 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1; 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 0pt 0pt 0; text-align: justify"><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>5
<FILENAME>abeo-20221231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.18a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: 96Mps7xRiXgen8uDanwsWaWGKbP9z5Z8uekhvWB4bal6Py4nuG1diCytjcYWwYUP -->
<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/2022" xmlns:us-gaap="http://fasb.org/srt-sup/2022q3" xmlns:srt="http://fasb.org/srt/2022" xmlns:srt-types="http://fasb.org/srt-types/2022" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:ABEO="http://abeonatherapeutics.com/20221231" elementFormDefault="qualified" targetNamespace="http://abeonatherapeutics.com/20221231">
    <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-20221231_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-20221231_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/2022" schemaLocation="https://xbrl.sec.gov/dei/2022/dei-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd" />
    <import namespace="http://fasb.org/us-gaap-sup/2022q3" schemaLocation="https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/srt-sup/2022q3" schemaLocation="https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd" />
    <import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.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/2022" schemaLocation="https://xbrl.sec.gov/country/2022/country-2022.xsd" />
    <import namespace="http://fasb.org/srt/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd" />
    <import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd" />
    <element id="ABEO_REGENXBIOMember" name="REGENXBIOMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PaymentForExecutionOfContracts" name="PaymentForExecutionOfContracts" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AmendedAgreementMember" name="AmendedAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LicenseTerminationDate" name="LicenseTerminationDate" nillable="true" xbrli:periodType="duration" type="xbrli:dateItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AccruedSublicenseFeeOwedToLicensor" name="AccruedSublicenseFeeOwedToLicensor" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PppLoanPayableForgivenessIncome" name="PppLoanPayableForgivenessIncome" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ConvertibleRedeemablePreferredStockSeriesAMember" name="ConvertibleRedeemablePreferredStockSeriesAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ConvertibleRedeemablePreferredStockSeriesBMember" name="ConvertibleRedeemablePreferredStockSeriesBMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" name="StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" name="StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OpenMarketSaleAgreementsMember" name="OpenMarketSaleAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_JefferiesLlcMember" name="JefferiesLlcMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PublicFloatDescription" name="PublicFloatDescription" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OpenMarketSaleAgreementMember" name="OpenMarketSaleAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AtmAgreementsMember" name="AtmAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PreFundedWarrantMember" name="PreFundedWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_CommonStockAndAccompanyingWarrantMember" name="CommonStockAndAccompanyingWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PreFundedWarrantAndAccompanyingWarrantMember" name="PreFundedWarrantAndAccompanyingWarrantMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandNineteenPublicOfferingMember" name="TwoThousandNineteenPublicOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_NoncashInterest" name="NoncashInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" name="AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SublicenseAndnventoryPurchaseAgreementsMember" name="SublicenseAndnventoryPurchaseAgreementsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_EventBasedMilestonePaymentsMember" name="EventBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SalesBasedMilestonePaymentsMember" name="SalesBasedMilestonePaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SublicenseAgreementMember" name="SublicenseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandFifteenEquityIncentivePlanMember" name="TwoThousandFifteenEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandAndFifteenEquityIncentivePlanMember" name="TwoThousandAndFifteenEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeOneMember" name="RangeOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeTwoMember" name="RangeTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeThreeMember" name="RangeThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RangeFourMember" name="RangeFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantLiabilities" name="WarrantLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_AprilOneTwentyTwentyMember" name="AprilOneTwentyTwentyMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainOnSettlementOfRelatedParty" name="GainOnSettlementOfRelatedParty" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DueInNovemberTwoThousandAndTwentyTwoMember" name="DueInNovemberTwoThousandAndTwentyTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DueInNovemberTwoThousandAndTwentyFourMember" name="DueInNovemberTwoThousandAndTwentyFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ImpairmentOfConstructioninprogress" name="ImpairmentOfConstructioninprogress" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SubLeaseAgreementMember" name="SubLeaseAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock" name="ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths" name="FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" name="IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FutureCashReceiptsFromOperatingSublease" name="FutureCashReceiptsFromOperatingSublease" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree" name="FutureCashReceiptsFromOperatingSubleaseYearThree" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo" name="FutureCashReceiptsFromOperatingSubleaseYearTwo" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares" name="IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FairValueWarrantLiabilities" name="FairValueWarrantLiabilities" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PrivatePlacementOfferingsMember" name="PrivatePlacementOfferingsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GrossProceedsFromIssuanceOfCommonStock" name="GrossProceedsFromIssuanceOfCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet" name="ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet" name="ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" name="DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TwoThousandFiveEquityIncentivePlanMember" name="TwoThousandFiveEquityIncentivePlanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ProceedsFromRepaymentStockOptionsExercised" name="ProceedsFromRepaymentStockOptionsExercised" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_UnderAgeFifftyMember" name="UnderAgeFifftyMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_NumberOfInvestmentOptions" name="NumberOfInvestmentOptions" nillable="true" xbrli:periodType="duration" type="xbrli:integerItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IncometaxReconciliationCurrentYearReserve" name="IncometaxReconciliationCurrentYearReserve" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments" name="DeferredTaxLiabilitiesPropertyPlantAndEquipments" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OperatingLossCarryforward" name="OperatingLossCarryforward" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentyTwoMember" name="TaxYearTwoThousandTwentyTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentyThreeMember" name="TaxYearTwoThousandTwentyThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentyFourMember" name="TaxYearTwoThousandTwentyFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentyFiveMember" name="TaxYearTwoThousandTwentyFiveMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentySixMember" name="TaxYearTwoThousandTwentySixMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ThereafterMember" name="ThereafterMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OperatingLossCarryforwardsTaxablePercentage" name="OperatingLossCarryforwardsTaxablePercentage" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_TaxYearTwoThousandTwentySevenMember" name="TaxYearTwoThousandTwentySevenMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_BackgroundPolicyTextBlock" name="BackgroundPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SignificantAccountingPoliciesPolicyTextBlock" name="SignificantAccountingPoliciesPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_RentExpense" name="RentExpense" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember" name="GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember" name="PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_StockOptionsMember" name="StockOptionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantsPolicyTextBlock" name="WarrantsPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LaboratoryEquipmentMember" name="LaboratoryEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FurnitureSoftwareAndOfficeEquipmentMember" name="FurnitureSoftwareAndOfficeEquipmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_FiniteLivedImpairmentCharge" name="FiniteLivedImpairmentCharge" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_WarrantLiabilitiesMember" name="WarrantLiabilitiesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LicensedTechnologyNetMember" name="LicensedTechnologyNetMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PaycheckProtectionProgramMember" name="PaycheckProtectionProgramMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock" name="ScheduleOfActivityWarrantyLiabilityTableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember" name="OtherAssetsAndRestrictedCashToRestrictedCashMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PrivateOfferingMember" name="PrivateOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_PublicOfferingMember" name="PublicOfferingMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_SettlementAgreementMember" name="SettlementAgreementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_OriginalIssueDiscountPercentage" name="OriginalIssueDiscountPercentage" nillable="true" xbrli:periodType="instant" type="dtr-types:percentItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_NetOperatingLossCarryforwards" name="NetOperatingLossCarryforwards" nillable="true" xbrli:periodType="instant" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_GainRecognizedInEarningsFromChangeInFairValue" name="GainRecognizedInEarningsFromChangeInFairValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ImpairmentOfRightofuseLeaseAssets" name="ImpairmentOfRightofuseLeaseAssets" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_LeaseImpairmentLoss" name="LeaseImpairmentLoss" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" name="IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability" name="IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares" name="IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="ABEO_ErrorCorrectionPolicyTextBlock" name="ErrorCorrectionPolicyTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>6
<FILENAME>abeo-20221231_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: 5.18a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_IcfrAuditorAttestationFlag" xlink:to="dei_IcfrAuditorAttestationFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_IcfrAuditorAttestationFlag_lbl" xml:lang="en-US">ICFR Auditor Attestation Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_REGENXBIOMember" xlink:label="ABEO_REGENXBIOMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_REGENXBIOMember" xlink:to="ABEO_REGENXBIOMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_REGENXBIOMember_doc" xml:lang="en-US">REGENXBIO [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PaymentForExecutionOfContracts" xlink:label="ABEO_PaymentForExecutionOfContracts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PaymentForExecutionOfContracts" xlink:to="ABEO_PaymentForExecutionOfContracts_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PaymentForExecutionOfContracts_doc" xml:lang="en-US">Payment on Execution of Contracts.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_AmendedAgreementMember" xlink:label="ABEO_AmendedAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_AmendedAgreementMember" xlink:to="ABEO_AmendedAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_AmendedAgreementMember_doc" xml:lang="en-US">Amended Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_LicenseTerminationDate" xlink:label="ABEO_LicenseTerminationDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_LicenseTerminationDate" xlink:to="ABEO_LicenseTerminationDate_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_LicenseTerminationDate_doc" xml:lang="en-US">License termination date.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_AccruedSublicenseFeeOwedToLicensor" xlink:label="ABEO_AccruedSublicenseFeeOwedToLicensor" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_AccruedSublicenseFeeOwedToLicensor" xlink:to="ABEO_AccruedSublicenseFeeOwedToLicensor_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_AccruedSublicenseFeeOwedToLicensor_doc" xml:lang="en-US">Accrued sublicense fee owed to licensor.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PppLoanPayableForgivenessIncome" xlink:label="ABEO_PppLoanPayableForgivenessIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PppLoanPayableForgivenessIncome" xlink:to="ABEO_PppLoanPayableForgivenessIncome_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PppLoanPayableForgivenessIncome_doc" xml:lang="en-US">PPP loan payable forgiveness income.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ConvertibleRedeemablePreferredStockSeriesAMember" xlink:label="ABEO_ConvertibleRedeemablePreferredStockSeriesAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ConvertibleRedeemablePreferredStockSeriesAMember" xlink:to="ABEO_ConvertibleRedeemablePreferredStockSeriesAMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ConvertibleRedeemablePreferredStockSeriesAMember_doc" xml:lang="en-US">Convertible Redeemable Preferred Stock Series A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ConvertibleRedeemablePreferredStockSeriesBMember" xlink:label="ABEO_ConvertibleRedeemablePreferredStockSeriesBMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ConvertibleRedeemablePreferredStockSeriesBMember" xlink:to="ABEO_ConvertibleRedeemablePreferredStockSeriesBMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ConvertibleRedeemablePreferredStockSeriesBMember_doc" xml:lang="en-US">Convertible Redeemable Preferred Stock Series B [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_StockIssuedDuringPeriodSharesIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xml:lang="en-US">Stock issued during period Issuance of common stock in connection with restricted share awards, net of cancellations, shares.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:label="ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations" xlink:to="ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_StockIssuedDuringPeriodValueShareIssuanceOfCommonStockInConnectionWithRestrictedShareAwardsNetOfCancellations_doc" xml:lang="en-US">Stock issued during period value share issuance of common stock in connection with restricted share awards net of cancellations.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OpenMarketSaleAgreementsMember" xlink:label="ABEO_OpenMarketSaleAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OpenMarketSaleAgreementsMember" xlink:to="ABEO_OpenMarketSaleAgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OpenMarketSaleAgreementsMember_doc" xml:lang="en-US">Open Market Sale Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_JefferiesLlcMember" xlink:label="ABEO_JefferiesLlcMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_JefferiesLlcMember" xlink:to="ABEO_JefferiesLlcMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_JefferiesLlcMember_doc" xml:lang="en-US">Jefferies Llc [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PublicFloatDescription" xlink:label="ABEO_PublicFloatDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PublicFloatDescription" xlink:to="ABEO_PublicFloatDescription_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PublicFloatDescription_doc" xml:lang="en-US">Public Float Description</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OpenMarketSaleAgreementMember" xlink:label="ABEO_OpenMarketSaleAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OpenMarketSaleAgreementMember" xlink:to="ABEO_OpenMarketSaleAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OpenMarketSaleAgreementMember_doc" xml:lang="en-US">Open Market Sale Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_AtmAgreementsMember" xlink:label="ABEO_AtmAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_AtmAgreementsMember" xlink:to="ABEO_AtmAgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_AtmAgreementsMember_doc" xml:lang="en-US">Atm Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PreFundedWarrantMember" xlink:label="ABEO_PreFundedWarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PreFundedWarrantMember" xlink:to="ABEO_PreFundedWarrantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PreFundedWarrantMember_doc" xml:lang="en-US">Pre Funded Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_CommonStockAndAccompanyingWarrantMember" xlink:label="ABEO_CommonStockAndAccompanyingWarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_CommonStockAndAccompanyingWarrantMember" xlink:to="ABEO_CommonStockAndAccompanyingWarrantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_CommonStockAndAccompanyingWarrantMember_doc" xml:lang="en-US">Common Stock And Accompanying Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PreFundedWarrantAndAccompanyingWarrantMember" xlink:label="ABEO_PreFundedWarrantAndAccompanyingWarrantMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PreFundedWarrantAndAccompanyingWarrantMember" xlink:to="ABEO_PreFundedWarrantAndAccompanyingWarrantMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PreFundedWarrantAndAccompanyingWarrantMember_doc" xml:lang="en-US">Pre Funded Warrant And Accompanying Warrant [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TwoThousandNineteenPublicOfferingMember" xlink:label="ABEO_TwoThousandNineteenPublicOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TwoThousandNineteenPublicOfferingMember" xlink:to="ABEO_TwoThousandNineteenPublicOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TwoThousandNineteenPublicOfferingMember_doc" xml:lang="en-US">2019 Public Offering [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_NoncashInterest" xlink:label="ABEO_NoncashInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_NoncashInterest" xlink:to="ABEO_NoncashInterest_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_NoncashInterest_doc" xml:lang="en-US">Non cash Interest.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" xlink:label="ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" xlink:to="ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_AdditionsToRightofuseLeaseAssetsObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement_doc" xml:lang="en-US">Additions to right-of-use lease assets obtained from new operating lease liabilities resulting from modification of original lease arrangement.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SublicenseAndnventoryPurchaseAgreementsMember" xlink:label="ABEO_SublicenseAndnventoryPurchaseAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SublicenseAndnventoryPurchaseAgreementsMember" xlink:to="ABEO_SublicenseAndnventoryPurchaseAgreementsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SublicenseAndnventoryPurchaseAgreementsMember_doc" xml:lang="en-US">Sublicense and Inventory Purchase Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_EventBasedMilestonePaymentsMember" xlink:label="ABEO_EventBasedMilestonePaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_EventBasedMilestonePaymentsMember" xlink:to="ABEO_EventBasedMilestonePaymentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_EventBasedMilestonePaymentsMember_doc" xml:lang="en-US">Event-Based Milestone Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SalesBasedMilestonePaymentsMember" xlink:label="ABEO_SalesBasedMilestonePaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SalesBasedMilestonePaymentsMember" xlink:to="ABEO_SalesBasedMilestonePaymentsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SalesBasedMilestonePaymentsMember_doc" xml:lang="en-US">Sales-Based Milestone Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SublicenseAgreementMember" xlink:label="ABEO_SublicenseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SublicenseAgreementMember" xlink:to="ABEO_SublicenseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SublicenseAgreementMember_doc" xml:lang="en-US">Sublicense Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TwoThousandFifteenEquityIncentivePlanMember" xlink:label="ABEO_TwoThousandFifteenEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TwoThousandFifteenEquityIncentivePlanMember" xlink:to="ABEO_TwoThousandFifteenEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TwoThousandFifteenEquityIncentivePlanMember_doc" xml:lang="en-US">2015 Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TwoThousandAndFifteenEquityIncentivePlanMember" xlink:label="ABEO_TwoThousandAndFifteenEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TwoThousandAndFifteenEquityIncentivePlanMember" xlink:to="ABEO_TwoThousandAndFifteenEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TwoThousandAndFifteenEquityIncentivePlanMember_doc" xml:lang="en-US">Two Thousand And Fifteen Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" xlink:label="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1" xlink:to="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedWeightedAverageRemainingContractualTerm1_doc" xml:lang="en-US">Share based compensation arrangement by share based payment award options unvested weighted average remaining contractual term1.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" xlink:label="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1" xlink:to="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsUnvestedIntrinsicValue1_doc" xml:lang="en-US">Share based compensation arrangement by share based payment award options unvested intrinsic value 1.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_RangeOneMember" xlink:label="ABEO_RangeOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_RangeOneMember" xlink:to="ABEO_RangeOneMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_RangeOneMember_doc" xml:lang="en-US">Range One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_RangeTwoMember" xlink:label="ABEO_RangeTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_RangeTwoMember" xlink:to="ABEO_RangeTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_RangeTwoMember_doc" xml:lang="en-US">Range Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_RangeThreeMember" xlink:label="ABEO_RangeThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_RangeThreeMember" xlink:to="ABEO_RangeThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_RangeThreeMember_doc" xml:lang="en-US">Range Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_RangeFourMember" xlink:label="ABEO_RangeFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_RangeFourMember" xlink:to="ABEO_RangeFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_RangeFourMember_doc" xml:lang="en-US">Range Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_WarrantLiabilities" xlink:label="ABEO_WarrantLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_WarrantLiabilities" xlink:to="ABEO_WarrantLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_WarrantLiabilities_doc" xml:lang="en-US">Warrant liabilities.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_AprilOneTwentyTwentyMember" xlink:label="ABEO_AprilOneTwentyTwentyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_AprilOneTwentyTwentyMember" xlink:to="ABEO_AprilOneTwentyTwentyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_AprilOneTwentyTwentyMember_doc" xml:lang="en-US">April 1 2020  [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_GainOnSettlementOfRelatedParty" xlink:label="ABEO_GainOnSettlementOfRelatedParty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_GainOnSettlementOfRelatedParty" xlink:to="ABEO_GainOnSettlementOfRelatedParty_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_GainOnSettlementOfRelatedParty_doc" xml:lang="en-US">Gain on settlement of related party.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_DueInNovemberTwoThousandAndTwentyTwoMember" xlink:label="ABEO_DueInNovemberTwoThousandAndTwentyTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_DueInNovemberTwoThousandAndTwentyTwoMember" xlink:to="ABEO_DueInNovemberTwoThousandAndTwentyTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_DueInNovemberTwoThousandAndTwentyTwoMember_doc" xml:lang="en-US">Due In November 2022 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_DueInNovemberTwoThousandAndTwentyFourMember" xlink:label="ABEO_DueInNovemberTwoThousandAndTwentyFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_DueInNovemberTwoThousandAndTwentyFourMember" xlink:to="ABEO_DueInNovemberTwoThousandAndTwentyFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_DueInNovemberTwoThousandAndTwentyFourMember_doc" xml:lang="en-US">Due In November 2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ImpairmentOfConstructioninprogress" xlink:label="ABEO_ImpairmentOfConstructioninprogress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ImpairmentOfConstructioninprogress" xlink:to="ABEO_ImpairmentOfConstructioninprogress_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ImpairmentOfConstructioninprogress_doc" xml:lang="en-US">Impairment of construction in progress.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SubLeaseAgreementMember" xlink:label="ABEO_SubLeaseAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SubLeaseAgreementMember" xlink:to="ABEO_SubLeaseAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SubLeaseAgreementMember_doc" xml:lang="en-US">Sub Lease Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock" xlink:label="ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock" xlink:to="ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ScheduleOfFutureCashReceiptsFromOperatingSubleaseTableTextBlock_doc" xml:lang="en-US">Schedule Of Future Cash Receipts From Operating Sublease [Table Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths" xlink:to="ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseNextTwelveMonths_doc" xml:lang="en-US">Future cash receipts from operating sublease next twelve months.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" xlink:to="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability_doc" xml:lang="en-US">Issuance of common stock and stock purchase warents in connection with public offering net of offering costs and warrant liability.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FutureCashReceiptsFromOperatingSublease" xlink:label="ABEO_FutureCashReceiptsFromOperatingSublease" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FutureCashReceiptsFromOperatingSublease" xlink:to="ABEO_FutureCashReceiptsFromOperatingSublease_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FutureCashReceiptsFromOperatingSublease_doc" xml:lang="en-US">Future cash receipts from operating sublease.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree" xlink:to="ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseYearThree_doc" xml:lang="en-US">Future cash receipts from operating sublease year three.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo" xlink:to="ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FutureCashReceiptsFromOperatingSubleaseYearTwo_doc" xml:lang="en-US">Future cash receipts from operating sublease year two.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares" xlink:to="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarentsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiabilityShares_doc" xml:lang="en-US">Issuance of common stock and stock purchase warents in connection with public offering net of offering costs and warrant liability, shares.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FairValueWarrantLiabilities" xlink:label="ABEO_FairValueWarrantLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FairValueWarrantLiabilities" xlink:to="ABEO_FairValueWarrantLiabilities_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FairValueWarrantLiabilities_doc" xml:lang="en-US">Fair value warrant liabilities.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PrivatePlacementOfferingsMember" xlink:label="ABEO_PrivatePlacementOfferingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PrivatePlacementOfferingsMember" xlink:to="ABEO_PrivatePlacementOfferingsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PrivatePlacementOfferingsMember_doc" xml:lang="en-US">Private Placement Offerings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_GrossProceedsFromIssuanceOfCommonStock" xlink:label="ABEO_GrossProceedsFromIssuanceOfCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_GrossProceedsFromIssuanceOfCommonStock" xlink:to="ABEO_GrossProceedsFromIssuanceOfCommonStock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_GrossProceedsFromIssuanceOfCommonStock_doc" xml:lang="en-US">Gross proceeds from issuance of common stock.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet" xlink:label="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet" xlink:to="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPrivateOfferingNet_doc" xml:lang="en-US">Proceeds from issuance of common stock and warrants in private offering net.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet" xlink:label="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet" xlink:to="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ProceedsFromIssuanceOfCommonStockAndWarrantsInPublicOfferingNet_doc" xml:lang="en-US">Proceeds from issuance of common stock and warrants in public offering net.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" xlink:label="ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement" xlink:to="ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_DeletionsToOperatingLeaseLiabilitiesObtainedFromNewOperatingLeaseLiabilitiesResultingFromModificationOfOriginalLeaseArrangement_doc" xml:lang="en-US">Deletions to operating lease liabilities obtained from new operating lease liabilities resulting from modification of original lease arrangement.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TwoThousandFiveEquityIncentivePlanMember" xlink:label="ABEO_TwoThousandFiveEquityIncentivePlanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TwoThousandFiveEquityIncentivePlanMember" xlink:to="ABEO_TwoThousandFiveEquityIncentivePlanMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TwoThousandFiveEquityIncentivePlanMember_doc" xml:lang="en-US">2005 Equity Incentive Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ProceedsFromRepaymentStockOptionsExercised" xlink:label="ABEO_ProceedsFromRepaymentStockOptionsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ProceedsFromRepaymentStockOptionsExercised" xlink:to="ABEO_ProceedsFromRepaymentStockOptionsExercised_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ProceedsFromRepaymentStockOptionsExercised_doc" xml:lang="en-US">Proceeds from repayment stock options exercised.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_UnderAgeFifftyMember" xlink:label="ABEO_UnderAgeFifftyMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_UnderAgeFifftyMember" xlink:to="ABEO_UnderAgeFifftyMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_UnderAgeFifftyMember_doc" xml:lang="en-US">Under Age Fiffty [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_NumberOfInvestmentOptions" xlink:label="ABEO_NumberOfInvestmentOptions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_NumberOfInvestmentOptions" xlink:to="ABEO_NumberOfInvestmentOptions_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_NumberOfInvestmentOptions_doc" xml:lang="en-US">Number of investment options.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IncometaxReconciliationCurrentYearReserve" xlink:label="ABEO_IncometaxReconciliationCurrentYearReserve" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IncometaxReconciliationCurrentYearReserve" xlink:to="ABEO_IncometaxReconciliationCurrentYearReserve_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IncometaxReconciliationCurrentYearReserve_doc" xml:lang="en-US">The portion of the difference, between total income tax expense or benefit as reported in the Income Statement for the period and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations, that is attributable to current year reserve.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:label="ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments" xlink:to="ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_DeferredTaxLiabilitiesPropertyPlantAndEquipments_doc" xml:lang="en-US">Deferred tax liabilities property plant and equipments.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OperatingLossCarryforward" xlink:label="ABEO_OperatingLossCarryforward" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OperatingLossCarryforward" xlink:to="ABEO_OperatingLossCarryforward_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OperatingLossCarryforward_doc" xml:lang="en-US">Operating loss carry forward.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentyTwoMember" xlink:label="ABEO_TaxYearTwoThousandTwentyTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentyTwoMember" xlink:to="ABEO_TaxYearTwoThousandTwentyTwoMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentyTwoMember_doc" xml:lang="en-US">Tax Year 2022 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentyThreeMember" xlink:label="ABEO_TaxYearTwoThousandTwentyThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentyThreeMember" xlink:to="ABEO_TaxYearTwoThousandTwentyThreeMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentyThreeMember_doc" xml:lang="en-US">Tax Year 2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentyFourMember" xlink:label="ABEO_TaxYearTwoThousandTwentyFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentyFourMember" xlink:to="ABEO_TaxYearTwoThousandTwentyFourMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentyFourMember_doc" xml:lang="en-US">Tax Year 2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentyFiveMember" xlink:label="ABEO_TaxYearTwoThousandTwentyFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentyFiveMember" xlink:to="ABEO_TaxYearTwoThousandTwentyFiveMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentyFiveMember_doc" xml:lang="en-US">Tax Year 2025 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentySixMember" xlink:label="ABEO_TaxYearTwoThousandTwentySixMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentySixMember" xlink:to="ABEO_TaxYearTwoThousandTwentySixMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentySixMember_doc" xml:lang="en-US">Tax Year 2026 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ThereafterMember" xlink:label="ABEO_ThereafterMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ThereafterMember" xlink:to="ABEO_ThereafterMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ThereafterMember_doc" xml:lang="en-US">Thereafter [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OperatingLossCarryforwardsTaxablePercentage" xlink:label="ABEO_OperatingLossCarryforwardsTaxablePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OperatingLossCarryforwardsTaxablePercentage" xlink:to="ABEO_OperatingLossCarryforwardsTaxablePercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OperatingLossCarryforwardsTaxablePercentage_doc" xml:lang="en-US">Operating loss taxable percentage.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_TaxYearTwoThousandTwentySevenMember" xlink:label="ABEO_TaxYearTwoThousandTwentySevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_TaxYearTwoThousandTwentySevenMember" xlink:to="ABEO_TaxYearTwoThousandTwentySevenMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_TaxYearTwoThousandTwentySevenMember_doc" xml:lang="en-US">Tax Year 2027 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_BackgroundPolicyTextBlock" xlink:label="ABEO_BackgroundPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_BackgroundPolicyTextBlock" xlink:to="ABEO_BackgroundPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_BackgroundPolicyTextBlock_doc" xml:lang="en-US">Background [Policy Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SignificantAccountingPoliciesPolicyTextBlock" xlink:label="ABEO_SignificantAccountingPoliciesPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SignificantAccountingPoliciesPolicyTextBlock" xlink:to="ABEO_SignificantAccountingPoliciesPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SignificantAccountingPoliciesPolicyTextBlock_doc" xml:lang="en-US">Significant Accounting Policies [Policy Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_RentExpense" xlink:label="ABEO_RentExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_RentExpense" xlink:to="ABEO_RentExpense_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_RentExpense_doc" xml:lang="en-US">Rent expense.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember" xlink:label="ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember" xlink:to="ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_GeneralAndAdministrativeToResearchAndDevelopmentExpensesMember_doc" xml:lang="en-US">General and Administrative to Research and Development Expenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember" xlink:label="ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember" xlink:to="ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PrepaidExpensesOtherCurrentAssetsToRestrictedCashMember_doc" xml:lang="en-US">Prepaid Expenses, Other Current Assets to Restricted Cash [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_StockOptionsMember" xlink:label="ABEO_StockOptionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_StockOptionsMember" xlink:to="ABEO_StockOptionsMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_StockOptionsMember_doc" xml:lang="en-US">Stock Options [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_WarrantsPolicyTextBlock" xlink:label="ABEO_WarrantsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_WarrantsPolicyTextBlock" xlink:to="ABEO_WarrantsPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_WarrantsPolicyTextBlock_doc" xml:lang="en-US">Warrants [Policy Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_LaboratoryEquipmentMember" xlink:label="ABEO_LaboratoryEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_LaboratoryEquipmentMember" xlink:to="ABEO_LaboratoryEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_LaboratoryEquipmentMember_doc" xml:lang="en-US">Laboratory Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FurnitureSoftwareAndOfficeEquipmentMember" xlink:label="ABEO_FurnitureSoftwareAndOfficeEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FurnitureSoftwareAndOfficeEquipmentMember" xlink:to="ABEO_FurnitureSoftwareAndOfficeEquipmentMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FurnitureSoftwareAndOfficeEquipmentMember_doc" xml:lang="en-US">Furniture, Software and Office Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_FiniteLivedImpairmentCharge" xlink:label="ABEO_FiniteLivedImpairmentCharge" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_FiniteLivedImpairmentCharge" xlink:to="ABEO_FiniteLivedImpairmentCharge_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_FiniteLivedImpairmentCharge_doc" xml:lang="en-US">Finite lived impairment charge.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_WarrantLiabilitiesMember" xlink:label="ABEO_WarrantLiabilitiesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_WarrantLiabilitiesMember" xlink:to="ABEO_WarrantLiabilitiesMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_WarrantLiabilitiesMember_doc" xml:lang="en-US">Warrant Liabilities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_LicensedTechnologyNetMember" xlink:label="ABEO_LicensedTechnologyNetMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_LicensedTechnologyNetMember" xlink:to="ABEO_LicensedTechnologyNetMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_LicensedTechnologyNetMember_doc" xml:lang="en-US">Licensed Technology Net [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PaycheckProtectionProgramMember" xlink:label="ABEO_PaycheckProtectionProgramMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PaycheckProtectionProgramMember" xlink:to="ABEO_PaycheckProtectionProgramMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PaycheckProtectionProgramMember_doc" xml:lang="en-US">Paycheck Protection Program [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock" xlink:label="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock" xlink:to="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ScheduleOfActivityWarrantyLiabilityTableTextBlock_doc" xml:lang="en-US">Schedule Of Activity Warranty Liability [Table Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember" xlink:label="ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember" xlink:to="ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OtherAssetsAndRestrictedCashToRestrictedCashMember_doc" xml:lang="en-US">Other Assets And Restricted Cash To Restricted Cash [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PrivateOfferingMember" xlink:label="ABEO_PrivateOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PrivateOfferingMember" xlink:to="ABEO_PrivateOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PrivateOfferingMember_doc" xml:lang="en-US">Private Offering [Member[</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_PublicOfferingMember" xlink:label="ABEO_PublicOfferingMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_PublicOfferingMember" xlink:to="ABEO_PublicOfferingMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_PublicOfferingMember_doc" xml:lang="en-US">Public Offering [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_SettlementAgreementMember" xlink:label="ABEO_SettlementAgreementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_SettlementAgreementMember" xlink:to="ABEO_SettlementAgreementMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_SettlementAgreementMember_doc" xml:lang="en-US">Settlement Agreement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_OriginalIssueDiscountPercentage" xlink:label="ABEO_OriginalIssueDiscountPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_OriginalIssueDiscountPercentage" xlink:to="ABEO_OriginalIssueDiscountPercentage_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_OriginalIssueDiscountPercentage_doc" xml:lang="en-US">Original issue discount percentage.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" xlink:label="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue" xlink:to="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ShareBasedCompensationArrangementByShareBasedPaymentAwardOtherThanOptionsVestedInPeriodFairValue_doc" xml:lang="en-US">ShareBased payment award other than options vested in period fair value.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_NetOperatingLossCarryforwards" xlink:label="ABEO_NetOperatingLossCarryforwards" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_NetOperatingLossCarryforwards" xlink:to="ABEO_NetOperatingLossCarryforwards_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_NetOperatingLossCarryforwards_doc" xml:lang="en-US">Net operating loss carryforwards.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_GainRecognizedInEarningsFromChangeInFairValue" xlink:label="ABEO_GainRecognizedInEarningsFromChangeInFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_GainRecognizedInEarningsFromChangeInFairValue" xlink:to="ABEO_GainRecognizedInEarningsFromChangeInFairValue_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_GainRecognizedInEarningsFromChangeInFairValue_doc" xml:lang="en-US">Gain recognized in earnings from change in fair value</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ImpairmentOfRightofuseLeaseAssets" xlink:label="ABEO_ImpairmentOfRightofuseLeaseAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ImpairmentOfRightofuseLeaseAssets" xlink:to="ABEO_ImpairmentOfRightofuseLeaseAssets_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ImpairmentOfRightofuseLeaseAssets_doc" xml:lang="en-US">Impairment of rightofuse lease assets</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_LeaseImpairmentLoss" xlink:label="ABEO_LeaseImpairmentLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_LeaseImpairmentLoss" xlink:to="ABEO_LeaseImpairmentLoss_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_LeaseImpairmentLoss_doc" xml:lang="en-US">Lease impairment loss</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability" xlink:to="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPublicOfferingNetOfOfferingCostsAndWarrantLiability_doc" xml:lang="en-US">Issuance of common stock and stock purchase warrants in connection with public offering net of offering costs and warrant liability.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability" xlink:to="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiability_doc" xml:lang="en-US">Issuance of common stock and stock purchase warrants in connection with private placement offering net of offering costs and warrant liability.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares" xlink:to="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_IssuanceOfCommonStockAndStockPurchaseWarrantsInConnectionWithPrivatePlacementOfferingNetOfOfferingCostsAndWarrantLiabilityShares_doc" xml:lang="en-US">Issuance of common stock and stock purchase warrants in connection with private placement offering net of offering costs and warrant liability shares.</link:label>
      <link:loc xlink:type="locator" xlink:href="abeo-20221231.xsd#ABEO_ErrorCorrectionPolicyTextBlock" xlink:label="ABEO_ErrorCorrectionPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ABEO_ErrorCorrectionPolicyTextBlock" xlink:to="ABEO_ErrorCorrectionPolicyTextBlock_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="ABEO_ErrorCorrectionPolicyTextBlock_doc" xml:lang="en-US">Error Correction [Policy Text Block]</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>abeo-20221231_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: 5.18a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://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-20221231.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/2022/dei-2022.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="loc_deiIcfrAuditorAttestationFlag" />
      <link:presentationArc order="580" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiIcfrAuditorAttestationFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName" xlink:label="loc_deiAuditorName" />
      <link:presentationArc order="590" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorLocation" xlink:label="loc_deiAuditorLocation" />
      <link:presentationArc order="600" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorLocation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorFirmId" xlink:label="loc_deiAuditorFirmId" />
      <link:presentationArc order="610" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditorFirmId" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140208008944240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - USD ($)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Mar. 21, 2023</div></th>
<th class="th"><div>Jun. 30, 2022</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CoverAbstract', window );"><strong>Cover [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">10-K/A<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">This
Amendment No. 1 to the Annual Report on Form 10-K/A (this &#8220;Amendment&#8221;) amends the Annual Report on Form 10-K for the year
ended December 31, 2022 (the &#8220;Original Report&#8221;) of Abeona Therapeutics Inc. (the &#8220;Company&#8221;), which was filed
with the Securities and Exchange Commission (&#8220;SEC&#8221;) on March 29, 2023. This Amendment is being filed solely to amend the
signature page to remove the conformed signature of one of the Company&#8217;s directors, which was inadvertently included in the Original
Report. In addition, the Company has updated the address<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2022<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-15771<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABEONA
THERAPEUTICS INC.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0000318306<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">83-0221517<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">DE<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">6555
Carnegie Ave<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">4th
Floor<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Cleveland<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">OH<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">44103<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">(646)<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">813-4701<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">ABEO<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NASDAQ<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_EntityPublicFloat', window );">Entity Public Float</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,754,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">17,708,968<span></span>
</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="Show.showAR( this, 'defref_dei_DocumentsIncorporatedByReferenceTextBlock', window );">Documents Incorporated by Reference [Text Block]</a></td>
<td class="text">Portions
of the Definitive Proxy Statement for the registrant&#8217;s 2023 Annual Meeting of Stockholders to be held May 17, 2023, are incorporated
by reference into Part III, Items 10-14 of this Annual Report on Form 10-K.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">WHITLEY
PENN LLP<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">Plano,
             Texas<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">726<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_AmendmentDescription</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_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="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_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="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_AuditorName</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:internationalNameItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cover page.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>End date of current fiscal year in the format --MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_CurrentFiscalYearEndDate</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:gMonthDayItemType</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_DocumentAnnualReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as an annual report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="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_DocumentAnnualReport</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_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_DocumentFiscalPeriodFocus</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:fiscalPeriodItemType</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_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_DocumentFiscalYearFocus</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:gYearItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_DocumentTransitionReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a transition report.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<br></p></div>
<a href="javascript:void(0);" onclick="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_DocumentTransitionReport</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_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_DocumentsIncorporatedByReferenceTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Documents incorporated by reference.</p></div>
<a href="javascript:void(0);" onclick="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-23<br></p></div>
<a href="javascript:void(0);" onclick="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_DocumentsIncorporatedByReferenceTextBlock</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>dtr-types:textBlockItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 2 such as Street or Suite number</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the state or province.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityCommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityCommonStockSharesOutstanding</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:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityCurrentReportingStatus</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:yesNoItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityFilerCategory</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:filerCategoryItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityInteractiveDataCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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).</p></div>
<a href="javascript:void(0);" onclick="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 S-T<br> -Number 232<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityInteractiveDataCurrent</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:yesNoItemType</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_EntityPublicFloat">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityPublicFloat</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:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityShellCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.</p></div>
<a href="javascript:void(0);" onclick="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityShellCompany</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_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntitySmallBusiness</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_EntityTaxIdentificationNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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-2<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityVoluntaryFilers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_EntityVoluntaryFilers</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:yesNoItemType</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_EntityWellKnownSeasonedIssuer">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>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.</p></div>
<a href="javascript:void(0);" onclick="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 405<br></p></div>
<a href="javascript:void(0);" onclick="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_EntityWellKnownSeasonedIssuer</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:yesNoItemType</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_IcfrAuditorAttestationFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 10-K<br> -Number 249<br> -Section 310<br><br>Reference 2: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 20-F<br> -Number 249<br> -Section 220<br> -Subsection f<br><br>Reference 3: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Form 40-F<br> -Number 249<br> -Section 240<br> -Subsection f<br></p></div>
<a href="javascript:void(0);" onclick="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_IcfrAuditorAttestationFlag</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_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>9
<FILENAME>form10-ka_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:ABEO="http://abeonatherapeutics.com/20221231"
  xmlns:dei="http://xbrl.sec.gov/dei/2022"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:utr="http://www.xbrl.org/2009/utr"
  xmlns:xlink="http://www.w3.org/1999/xlink">
    <link:schemaRef xlink:href="abeo-20221231.xsd" xlink:type="simple"/>
    <context id="From2022-01-01to2022-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="AsOf2022-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2022-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-03-21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0000318306</identifier>
        </entity>
        <period>
            <instant>2023-03-21</instant>
        </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>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <unit id="Grantees">
        <measure>ABEO:Grantees</measure>
    </unit>
    <unit id="Integer">
        <measure>ABEO:Integer</measure>
    </unit>
    <unit id="sqft">
        <measure>utr:sqft</measure>
    </unit>
    <dei:EntityCentralIndexKey contextRef="From2022-01-01to2022-12-31">0000318306</dei:EntityCentralIndexKey>
    <dei:AmendmentFlag contextRef="From2022-01-01to2022-12-31">true</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="From2022-01-01to2022-12-31">FY</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentType contextRef="From2022-01-01to2022-12-31">10-K/A</dei:DocumentType>
    <dei:DocumentAnnualReport contextRef="From2022-01-01to2022-12-31">true</dei:DocumentAnnualReport>
    <dei:DocumentPeriodEndDate contextRef="From2022-01-01to2022-12-31">2022-12-31</dei:DocumentPeriodEndDate>
    <dei:CurrentFiscalYearEndDate contextRef="From2022-01-01to2022-12-31">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="From2022-01-01to2022-12-31">2022</dei:DocumentFiscalYearFocus>
    <dei:DocumentTransitionReport contextRef="From2022-01-01to2022-12-31">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2022-01-01to2022-12-31">001-15771</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2022-01-01to2022-12-31">ABEONA THERAPEUTICS INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2022-01-01to2022-12-31">DE</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2022-01-01to2022-12-31">83-0221517</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2022-01-01to2022-12-31">6555 Carnegie Ave</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2022-01-01to2022-12-31">4th Floor</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2022-01-01to2022-12-31">Cleveland</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2022-01-01to2022-12-31">OH</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2022-01-01to2022-12-31">44103</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2022-01-01to2022-12-31">(646)</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2022-01-01to2022-12-31">813-4701</dei:LocalPhoneNumber>
    <dei:Security12bTitle contextRef="From2022-01-01to2022-12-31">Common     Stock, $0.01 par value</dei:Security12bTitle>
    <dei:TradingSymbol contextRef="From2022-01-01to2022-12-31">ABEO</dei:TradingSymbol>
    <dei:SecurityExchangeName contextRef="From2022-01-01to2022-12-31">NASDAQ</dei:SecurityExchangeName>
    <dei:EntityWellKnownSeasonedIssuer contextRef="From2022-01-01to2022-12-31">No</dei:EntityWellKnownSeasonedIssuer>
    <dei:EntityVoluntaryFilers contextRef="From2022-01-01to2022-12-31">No</dei:EntityVoluntaryFilers>
    <dei:EntityCurrentReportingStatus contextRef="From2022-01-01to2022-12-31">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2022-01-01to2022-12-31">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2022-01-01to2022-12-31">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2022-01-01to2022-12-31">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2022-01-01to2022-12-31">false</dei:EntityEmergingGrowthCompany>
    <dei:IcfrAuditorAttestationFlag contextRef="From2022-01-01to2022-12-31">false</dei:IcfrAuditorAttestationFlag>
    <dei:EntityShellCompany contextRef="From2022-01-01to2022-12-31">false</dei:EntityShellCompany>
    <dei:EntityPublicFloat contextRef="AsOf2022-06-30" decimals="0" unitRef="USD">28754000</dei:EntityPublicFloat>
    <dei:EntityCommonStockSharesOutstanding contextRef="AsOf2023-03-21" decimals="INF" unitRef="Shares">17708968</dei:EntityCommonStockSharesOutstanding>
    <dei:DocumentsIncorporatedByReferenceTextBlock contextRef="From2022-01-01to2022-12-31">Portions
of the Definitive Proxy Statement for the registrant&#x2019;s 2023 Annual Meeting of Stockholders to be held May 17, 2023, are incorporated
by reference into Part III, Items 10-14 of this Annual Report on Form 10-K.</dei:DocumentsIncorporatedByReferenceTextBlock>
    <dei:AuditorName contextRef="From2022-01-01to2022-12-31">WHITLEY PENN LLP</dei:AuditorName>
    <dei:AuditorLocation contextRef="From2022-01-01to2022-12-31">Plano, Texas</dei:AuditorLocation>
    <dei:AuditorFirmId contextRef="From2022-01-01to2022-12-31">726</dei:AuditorFirmId>
    <dei:AmendmentDescription contextRef="From2022-01-01to2022-12-31">This
Amendment No. 1 to the Annual Report on Form 10-K/A (this &#x201c;Amendment&#x201d;) amends the Annual Report on Form 10-K for the year
ended December 31, 2022 (the &#x201c;Original Report&#x201d;) of Abeona Therapeutics Inc. (the &#x201c;Company&#x201d;), which was filed
with the Securities and Exchange Commission (&#x201c;SEC&#x201d;) on March 29, 2023. This Amendment is being filed solely to amend the
signature page to remove the conformed signature of one of the Company&#x2019;s directors, which was inadvertently included in the Original
Report. In addition, the Company has updated the address</dei:AmendmentDescription>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>10
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M=]W3CHG&K=!X#;[Q3X?#KHG&J]!TZVDF)_VN:Z3I%FA"1N/K>A(5M>5 TR
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M!Z.:60F]A%9JGZJ'-#ZH'C(*!?&Y'C[E>G@*-Y;&O%"N@GL!_]':-\*K^(+
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MU4#E/]O4#6CV#30<D05>,9FV-J/D3@H\W/[O#;#"Q([A[8N_ 5!+ P04
M" !;BHI6B;<4VG$)  !\-P  &    'AL+W=O<FMS:&5E=',O<VAE970Q+GAM
M;+6;;V_BN!;&W_,I+':UFI':DC^TT)FV$@UTA[N=#K<P.YJ[NB],8L":$',=
MI[3?_AXG)"&58XAD>-$2R'D2_XB=\]@G-UO&?\4K0@1Z78=1?-M>";'YU.G$
M_HJL<7S!-B2";Q:,K[& 3;[LQ!M.<) &K<..8UE7G36F4?ON)OULPN]N6")"
M&I$)1W&R7F/^=D]"MKUMV^W\@V>Z7 GY0>?N9H.79$K$]\V$PU:G4 GHFD0Q
M91'B9'';'MB?AEU'!J1[_$W)-MY[CV13YHS]DAOCX+9MR3,B(?&%E,#P[X5X
M) RE$IS'_W:B[>*8,G#_?:[^D#8>&C/',?%8^(,&8G7;[K=10!8X"<4SVWXA
MNP9=2CV?A7'Z%VVS?;O7;>0GL6#K73"<P9I&V7_\N@.Q%]"W:@*<78#S+L#N
MU@2XNP#WV(#N+J";DLF:DG(88H'O;CC;(B[W!C7Y)H691D/S:21_]ZG@\"V%
M.''GL1?"T3GZ/AVB#[]_O.D($)5?=?R=P'TFX-0(V [ZRB*QBM$H"DA0%>C
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MQV]]Q[$^%P+IMOWY(\+RD_B #(*;>[K+&\&\1>0@"ZWQR7H.XTH^3,HCD?Q
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MPK"_!X_NHV![3P6[/Y_I3U!+ P04    " !;BHI6EXJ[',     3 @  "P
M %]R96QS+RYR96QSG9*Y;L,P#$!_Q=">, ?0(8@S9?$6!/D!5J(/V!(%BD6=
MOZ_:I7&0"QEY/3P2W!YI0.TXI+:+J1C]$%)I6M6X 4BV)8]ISI%"KM0L'C6'
MTD!$VV-#L%HL/D N&6:WO606IW.D5XA<UYVE/=LO3T%O@*\Z3'%":4A+,P[P
MS=)_,O?S##5%Y4HCE5L:>-/E_G;@2=&A(E@6FD7)TZ(=I7\=Q_:0T^FO8R*T
M>EOH^7%H5 J.W&,EC'%BM/XU@LD/['X 4$L#!!0    ( %N*BE:JQ"(6,P$
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M'EKG5LJ]AU>RY1AQ_)[E#U!+ P04    " !;BHI6)!Z;HJT   #X 0  &@
M 'AL+U]R96QS+W=O<FMB;V]K+GAM;"YR96QSM9$]#H,P#(6O$N4 -5"I0P5,
M75@K+A %\R,2$L6N"K<OA0&0.G1ALIXM?^_)3I]H%'=NH+;S)$9K!LIDR^SO
M *1;M(HNSN,P3VH7K.)9A@:\TKUJ$)(HND'8,V2>[IFBG#S^0W1UW6E\./VR
M./ /,+Q=Z*E%9"E*%1KD3,)HMC;!4N++3):BJ#(9BBJ6<%H@XLD@;6E6?;!/
M3K3G>1<W]T6NS>,)KM\,<'AT_@%02P,$%     @ 6XJ*5F60>9(9 0  SP,
M !,   !;0V]N=&5N=%]4>7!E<UTN>&ULK9--3L,P$(6O$F5;)2XL6*"F&V +
M77 !8T\:J_Z39UK2VS-.VDJ@$A6%3:QXWKS/GI>LWH\1L.B=]=B4'5%\% )5
M!TYB'2)XKK0A.4G\FK8B2K636Q#WR^6#4,$3>*HH>Y3KU3.T<F^I>.EY&TWP
M39G 8ED\C<+,:DH9HS5*$M?%P>L?E.I$J+EST&!G(BY84(JKA%SY'7#J>SM
M2D9#L9&)7J5CE>BM0#I:P'K:XLH90]L:!3JHO>.6&F,"J;$#(&?KT70Q32:>
M,(S/N]G\P68*R,I-"A$YL01_QYTCR=U59"-(9*:O>"&R]>S[04Y;@[Z1S>/]
M#&DWY(%B6.;/^'O&%_\;SO$1PNZ_/[&\UDX:?^:+X3]>?P%02P$"% ,4
M" !;BHI6!T%-8H$   "Q    $               @ $     9&]C4')O<',O
M87!P+GAM;%!+ 0(4 Q0    ( %N*BE8*9O4S[P   "L"   1
M  "  :\   !D;V-0<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    ( %N*BE:97)PC
M$ 8  )PG   3              "  <T!  !X;"]T:&5M92]T:&5M93$N>&UL
M4$L! A0#%     @ 6XJ*5HFW%-IQ"0  ?#<  !@              ("!#@@
M 'AL+W=O<FMS:&5E=',O<VAE970Q+GAM;%!+ 0(4 Q0    ( %N*BE:R]\)O
M[@(  (D.   -              "  ;41  !X;"]S='EL97,N>&UL4$L! A0#
M%     @ 6XJ*5I>*NQS     $P(   L              ( !SA0  %]R96QS
M+RYR96QS4$L! A0#%     @ 6XJ*5JK$(A8S 0  (@(   \
M ( !MQ4  'AL+W=O<FMB;V]K+GAM;%!+ 0(4 Q0    ( %N*BE8D'INBK0
M /@!   :              "  1<7  !X;"]?<F5L<R]W;W)K8F]O:RYX;6PN
M<F5L<U!+ 0(4 Q0    ( %N*BE9ED'F2&0$  ,\#   3              "
M ?P7  !;0V]N=&5N=%]4>7!E<UTN>&UL4$L%!@     )  D /@(  $89
!  $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>11
<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>12
<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>13
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>3</ContextCount>
  <ElementCount>39</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>0</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>7</UnitCount>
  <MyReports>
    <Report instance="form10-ka.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="10-K/A" original="form10-ka.htm">form10-ka.htm</File>
    <File>abeo-20221231.xsd</File>
    <File>abeo-20221231_lab.xml</File>
    <File>abeo-20221231_pre.xml</File>
    <File>ex31-1.htm</File>
    <File>ex31-2.htm</File>
    <File>ex32.htm</File>
  </InputFiles>
  <SupplementalFiles/>
  <BaseTaxonomies>
    <BaseTaxonomy items="39">http://xbrl.sec.gov/dei/2022</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>false</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>15
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "form10-ka.htm": {
   "axisCustom": 0,
   "axisStandard": 0,
   "baseTaxonomies": {
    "http://xbrl.sec.gov/dei/2022": 39
   },
   "contextCount": 3,
   "dts": {
    "inline": {
     "local": [
      "form10-ka.htm"
     ]
    },
    "labelLink": {
     "local": [
      "abeo-20221231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abeo-20221231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "abeo-20221231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "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",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd",
      "https://xbrl.fasb.org/srt/2022q3/srt-sup-2022q3.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022q3/us-gaap-sup-2022q3.xsd",
      "https://xbrl.sec.gov/country/2022/country-2022.xsd",
      "https://xbrl.sec.gov/dei/2022/dei-2022.xsd"
     ]
    }
   },
   "elementCount": 63,
   "entityCount": 1,
   "hidden": {
    "http://xbrl.sec.gov/dei/2022": 3,
    "total": 3
   },
   "keyCustom": 0,
   "keyStandard": 39,
   "memberCustom": 0,
   "memberStandard": 0,
   "nsprefix": "ABEO",
   "nsuri": "http://abeonatherapeutics.com/20221231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-ka.htm",
      "contextRef": "From2022-01-01to2022-12-31",
      "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",
     "menuCat": "Cover",
     "order": "1",
     "role": "http://abeonatherapeutics.com/role/Cover",
     "shortName": "Cover",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "b",
       "span",
       "p",
       "body",
       "html"
      ],
      "baseRef": "form10-ka.htm",
      "contextRef": "From2022-01-01to2022-12-31",
      "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AnnualInformationForm": {
     "auth_ref": [
      "r14"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditedAnnualFinancialStatements": {
     "auth_ref": [
      "r14"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_AuditorFirmId": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "PCAOB issued Audit Firm Identifier",
        "label": "Auditor Firm ID"
       }
      }
     },
     "localname": "AuditorFirmId",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "nonemptySequenceNumberItemType"
    },
    "dei_AuditorLocation": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Location"
       }
      }
     },
     "localname": "AuditorLocation",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "dei_AuditorName": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Auditor Name"
       }
      }
     },
     "localname": "AuditorName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "internationalNameItemType"
    },
    "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "gMonthDayItemType"
    },
    "dei_DocumentAccountingStandard": {
     "auth_ref": [
      "r13"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "accountingStandardItemType"
    },
    "dei_DocumentAnnualReport": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentQuarterlyReport": {
     "auth_ref": [
      "r12"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentRegistrationStatement": {
     "auth_ref": [
      "r0"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentShellCompanyEventDate": {
     "auth_ref": [
      "r13"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "dateItemType"
    },
    "dei_DocumentShellCompanyReport": {
     "auth_ref": [
      "r13"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentTransitionReport": {
     "auth_ref": [
      "r15"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "auth_ref": [
      "r3"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Documents incorporated by reference.",
        "label": "Documents Incorporated by Reference [Text Block]"
       }
      }
     },
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "stateOrProvinceItemType"
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "auth_ref": [
      "r6"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityExTransitionPeriod": {
     "auth_ref": [
      "r19"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "fileNumberItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityInteractiveDataCurrent": {
     "auth_ref": [
      "r16"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityPrimarySicNumber": {
     "auth_ref": [
      "r14"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntityShellCompany": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityTaxIdentificationNumber": {
     "auth_ref": [
      "r2"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "yesNoItemType"
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "auth_ref": [
      "r17"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_IcfrAuditorAttestationFlag": {
     "auth_ref": [
      "r11",
      "r13",
      "r14"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ICFR Auditor Attestation Flag"
       }
      }
     },
     "localname": "IcfrAuditorAttestationFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "trueItemType"
    },
    "dei_OtherReportingStandardItemNumber": {
     "auth_ref": [
      "r13"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "otherReportingStandardItemNumberItemType"
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "auth_ref": [
      "r7"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_PreCommencementTenderOffer": {
     "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 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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_Security12bTitle": {
     "auth_ref": [
      "r1"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_Security12gTitle": {
     "auth_ref": [
      "r5"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityTitleItemType"
    },
    "dei_SecurityExchangeName": {
     "auth_ref": [
      "r4"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "edgarExchangeCodeItemType"
    },
    "dei_SecurityReportingObligation": {
     "auth_ref": [
      "r9"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "securityReportingObligationItemType"
    },
    "dei_SolicitingMaterial": {
     "auth_ref": [
      "r10"
     ],
     "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/2022",
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "tradingSymbolItemType"
    },
    "dei_WrittenCommunications": {
     "auth_ref": [
      "r18"
     ],
     "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/2022",
     "presentation": [
      "http://abeonatherapeutics.com/role/Cover"
     ],
     "xbrltype": "booleanItemType"
    }
   },
   "unitCount": 7
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r1": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r10": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14a",
   "Subsection": "12",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r11": {
   "Name": "Form 10-K",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "310",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r12": {
   "Name": "Form 10-Q",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "308",
   "Subsection": "a",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r13": {
   "Name": "Form 20-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "220",
   "Subsection": "f",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r14": {
   "Name": "Form 40-F",
   "Number": "249",
   "Publisher": "SEC",
   "Section": "240",
   "Subsection": "f",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r15": {
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13",
   "Subsection": "a-1",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r16": {
   "Name": "Regulation S-T",
   "Number": "232",
   "Publisher": "SEC",
   "Section": "405",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r17": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "405",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r18": {
   "Name": "Securities Act",
   "Number": "230",
   "Publisher": "SEC",
   "Section": "425",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r19": {
   "Name": "Securities Act",
   "Number": "7A",
   "Publisher": "SEC",
   "Section": "B",
   "Subsection": "2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r2": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r3": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-23",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r4": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "d1-1",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r5": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "g",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r6": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12, 13, 15d",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r7": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "13e",
   "Subsection": "4c",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r8": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "14d",
   "Subsection": "2b",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r9": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "15",
   "Subsection": "d",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  }
 },
 "version": "2.2"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>16
<FILENAME>0001493152-23-011758-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001493152-23-011758-xbrl.zip
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M)?'<RP/BX U<?/_GYW6"'C'-8I+^<'#\_L,!PFE(HCA=_G#PX]WA[.[L\O(
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M,V!T^ VL4&E6S(1-HJ2?2+)-\X#RL^1453-I<&Z5HZ'95DP'Y)%2U,PT"JG
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MUL<O1HVW<==ZFIRO\%%(T&,9J96&UQ=@W-F,QS%C7Y$Z8PE9 M[W.(#4@UQ
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MAF;G,]7_Q,]4[V0"K=U, &"L,^?-3'DWD][.+)ZFP#NI\E-KU_%W3U3=7NR
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M;3PZC5:LDF%-]*V7-F]AT*MHB]0L:\:L*FO&%COX8%0/U*@':>(G:]0#./\
M4$L#!!0    ( %N*BE:ZO'W%72<  %_: 0 -    9F]R;3$P+6MA+FAT;>U=
MZU?B3)/_[CG^#[WL/GMT5R )%T5GW(.(,\SCH"\PM_>+ITD:R1@2)@DJ\]=O
M5>=" HF"$QZ)Q/<R0#K=U=W5O[IT=?6[_WL<:>2>F99JZ.]S8D'($:;+AJ+J
MM^]S$WN0/\K]W^GNSKNA#>6@K&Z]SPUM>WQ<+#X\/!0>2@7#O"V*M5JM^(AE
M<DZAX\?(<I(@B,7OGR^[\I"-:%[5+9OJ,O-?TE3]+KY^?.H7[9N:&BJ*OWB-
ME(H+5<-39?9"L'"UZ#P,%;4CBU:<HK975+6,LB0>/D6'4\)_X3&NK(@T0P_9
M][/.Y:RX'5U^5K1HFU2W!H8YHC;,(=94R0M27JH&*LE;3 Y5!-\+M\;]L_4<
MY4NB5\_"Y(1[BH_[U/)'7&%SP^VU"0_@#4GR"IIL$%MMM0A/O8(3VXPM6"O"
M4[^@E;^E=.P7'E"KSPNZ#T+-N[_EK<EXK+$1T^W8][ ,?_=7R7O;,NTGWW2?
MS[T%]9F&QJS(EOB3$(F*;>;MZ9A9T=V'QT5\C.\(>4',2_Z<R<9$M\UI]$2X
M#T-- ;V1G0@5JI\UK_Q2M,\,G=I#9M(QF]BJ;!5D8\3+BQ)P#T</1A7XE^#?
M.UNU-7;ZKNC\"T]'S*8$:\NS7Q/U_GVN8>@VC&:^!YW*$=GY]CYGLT>[Z(!,
M$=\KNM6^^X]\GERH3%..29?9)Z1-1^R8/"J/)Z1USC_<"-+9S9?N7]+YAWK]
M&OY!\D@^O^S;I<H-=OHFNK,W7F=7J+%\Q-\21$%\R>N5\@V#A00]@?\V=1C+
M:0,&R:1:2U?8X]]L>B/ 7TD\*@G55>JM!.JM T\KR-<7&KV]L<T)6Z6F>J"F
M<T.>\(I42Z;:-3-50[F WZR;BQ\KU'E8O?E^_OT&44H4H-J[ OR\ROMG-]VK
MN=>M%=ZO(A.=WX@W+JP[G8.?5JE#NND.J<FL&^F&2S&G$HO_MDH]YTC+M5M7
M:8&D/ZN\=G,],=E-.5C+&'Y9K8X/(%-L!N0)_L=5*BC?M."=6V;>5+Q/JPV0
M]6M@0]L@&MQQ@.]N#7U#F1++GFKL?6X "'-,1&%LDYXZ AK;[(%TC!'5#YP?
M#J 54QUP+%/4>^\]1;7&&IT>$]W0&7^H/AXC*#$3T8Y_4Q6%Z1S[\"L4;,-"
M,%79@;5'NX/2[\(T1@@""-Z":!O\LRAQX:M#UZ IIAY'+O/<Z6R=ORN&FDBF
MU1 (Y$X1!=;23BQ$Y$XO?D2V6 R-+Q( R@(S07]EEE,"=9)CBRN;0 GA&N3Q
MD"L<B.1Y#W@+CY:2<Q^C)'V?L]01R'1'T+A-A2MWFK.,B>FU!L7X8CEV^TY4
MY<F^>P+1>XWQZ?5_]7]7%7PR4('Y>5=8I";7:/T=9H7YEV?-%2/;<UL;\X%?
MI +4:=,^IS8[G77'JVGV;.$UX)W92[S?L^:5T"O>[R$"O!_=(8T?Y[IU-7 (
MJ^9+0LK&UC%6[--9!_PFW">)#E(I+Y101TSM(+D=2&Z0)KKJC!#(S85A&3%J
M@>0[=07L,93Q*O,>A9O VF+J=Z1U;!/N<N*%7MS&3"M8: =D%\S'XMCBNQQ:
MJ6V8@<>KC\$\C5&U!AH]9[HQ4O7GFGU^7.;;C:K8>QX:A24&%#6A9Z8,5:,7
M3YBG&L6V@:;'L5?JQ<VX&M33K;B%7MP(:EBQ+8 >=HP%EJS=E;H!&>N(?$_!
M>E>$F81_\3_OQJLJ<R=D1,U;53\FP@E!2,A33;V%KS+@$@[3.VM,]6"M^0$=
MJ1JH>\_4R\M:ZF_FD)$[_>__%*O"R;LB5@B&[_AT711[50?4X\Y$8_EK>LLU
M]Z#R^J J]A";%?[*A1[T#1/&-V\;XV-RIE'YCI2!,LO05.6$N _[AFT;(^^Y
M6*C,2@1[CYU_X3 NC!K.M?O_@>X50_W+."%)BH_X]/5/O[1;O>;Y[DZW5^\U
MN^^*_=.4=:#;;'SIM'JM9G=WI]X^)\WOC8_U]H<F:5Q]_MSJ=EM7[13U2G)[
M]:W>_=AJ?^A=M0]V=\X;1!(JY5JB_7 P0/"_>JL^;<ODU?HQWX-E<-FE46,#
MZ".=V(9/MJG>#OW?7/B6*L^B]Y/H[(WT^M'UK3#3/P-9%U>=ST EKQ+U*O1H
MU021NU3S><]7@@[R&]GW(_N.Y)O?PV_-SJ0]^-P1%:@O*=\,=\B?BD+^[V)]
MWB7C#W!J@%1PQ_H?(KE_NN?[TDC;*!!QWVD9F]ST,?(6T>)(V;2O,6A4T^!W
MF>\;"SG^?4P5Q?N^<N<"ZJFO=<J&IM&Q!71YGQQ3XYUMOL25RXT.6UF=MGMF
MVJI,-6_$ =EF!*OZNJ=C[S,U[QSRKW2V[T^(K?Q)IX(T_YQ8MCJ8+O;4 >TU
MHC/T ?[/?.FT1L[-'\WU^M%G#N,;<QA?U_4)U3IL;)AV--9__M2=7'8O9*54
M?3'6.QO_[W/JHWW<-PR-41T]_5%"($@0SE_ML%P]648:),Z?"<]$O=W^4K]T
M2.PTKZ\Z/7+]I=/]4F_W2.^*@!71 TN!B"5RU2%B94_9)U<7I/>Q268&QLRV
MJ#=Z^%BLE<KSH[!6#@=HQ);>YZ07H.YZN?W",!TZ[2$C [[/0Z:,F@2D(E/(
M_$J0YE:"LR?4=/8-HI?"U\>V5)[<_A3+=XDL!05:&L%[0X5.D5*F1ZV($&&Y
MV!7=F)BFO\'U VI[LBN=(ZE34L]&]?-D5G6P*^%NQ-&5.SUG,AOUF4EPVR9R
M@1\LS-K1W*S-JG4V_",[^Z/<>_CX62TK_SI,4%V=:SK'-UABD2KFY[0N6T^P
MIH[PY/#FRLRF+_T*47G>Z,5 116#%)]2BBK*AZHR_CDJ/Y:35(H&5+,BM:)Y
MJES-J/PF-*->I][NME#[R;2C?T8[LGUV(LXV-AD HY(;YP]ZY7V,'KDBM\K_
MR*_P5OQUK]:/AC$:J18&UN_N#%2-$7W"=:DG;#XGPNL""K=YV6AHJU]^NJ+F
M8UD]U!)0EN;;Q" .,2]6#@_C=+YLCV%#^G$4DIAN9;PUA<F&R0/YC\D$C"L3
MP_P7+9/S$-]UV*UJ(?#8&$X9S7O5RN&YTOK9.+N7$N.]<+LY'HC0KN_N@.SH
MU*^;7WJM1I>TVHW"<SKZ6V#+O>8CE>W='1PD8@R(Z0\.H1:QQDS&8"J%J#"/
MMD7D(36!@OWT=SQZ/:;3N[RLUCT73=&/WJ];J4OEVE^OH*.+(2!IZ8 ^8Q>
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M5ZOD&D#F>E&V@72"?>;O2!OR97?Y;";P>:EE5PVKZS)Y8JHV*J;7$V@+L"X
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M98/%;!89[V1DA<G:\P_T.^0LL$SFZ-\0\I]U.RSI7U MTG$<".A<X/YMQT,
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M+3(P,C(Q,C,Q+GAS9%!+ 0(4 Q0    ( %N*BE:&X[A,"QX  %Z& 0 5
M          "  :X+  !A8F5O+3(P,C(Q,C,Q7VQA8BYX;6Q02P$"% ,4
M" !;BHI6>HNG!*<'  !<70  %0              @ 'L*0  86)E;RTR,#(R
M,3(S,5]P<F4N>&UL4$L! A0#%     @ 6XJ*5B"FDJ%A"   !$    H
M         ( !QC$  &5X,S$M,2YH=&U02P$"% ,4    " !;BHI6OK7455<(
M  "/00  "@              @ %/.@  97@S,2TR+FAT;5!+ 0(4 Q0    (
M %N*BE;!I#J@'@4  (<S   (              "  <Y"  !E>#,R+FAT;5!+
M 0(4 Q0    ( %N*BE:ZO'W%72<  %_: 0 -              "  1)(  !F
B;W)M,3 M:V$N:'1M4$L%!@     '  < I@$  )IO      $!

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