<SEC-DOCUMENT>0001193805-24-000176-index.html : 20240212
<SEC-HEADER>0001193805-24-000176.hdr.sgml : 20240212
<ACCEPTANCE-DATETIME>20240212172305
ACCESSION NUMBER:		0001193805-24-000176
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20240212
DATE AS OF CHANGE:		20240212
GROUP MEMBERS:		DEERFIELD MANAGEMENT COMPANY, L.P.
GROUP MEMBERS:		DEERFIELD MGMT, L.P.
GROUP MEMBERS:		DEERFIELD PARTNERS, L.P.

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABEONA THERAPEUTICS INC.
		CENTRAL INDEX KEY:			0000318306
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				830221517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-33655
		FILM NUMBER:		24621363

	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

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Flynn James E
		CENTRAL INDEX KEY:			0001352546
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	MAIL ADDRESS:	
		STREET 1:		780 THIRD AVENUE
		STREET 2:		37TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10017
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>e619238_sc13ga-at.htm
<TEXT>
Document 1 - file: e619238_sc13ga-at.htm

</DOCUMENT>
</SEC-DOCUMENT>