<SEC-DOCUMENT>0001104659-25-097130.txt : 20251006
<SEC-HEADER>0001104659-25-097130.hdr.sgml : 20251006
<ACCEPTANCE-DATETIME>20251006163132
ACCESSION NUMBER:		0001104659-25-097130
CONFORMED SUBMISSION TYPE:	SCHEDULE 13G
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20251006
DATE AS OF CHANGE:		20251006

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
		EIN:				830221517
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-33655
		FILM NUMBER:		251377186

	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:			Nantahala Capital Partners Limited Partnership
		CENTRAL INDEX KEY:			0001502725
		ORGANIZATION NAME:           	
		EIN:				201220305
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1210

	FILING VALUES:
		FORM TYPE:		SCHEDULE 13G

	BUSINESS ADDRESS:	
		STREET 1:		130 MAIN ST
		STREET 2:		2ND FLOOR
		CITY:			NEW CANAAN
		STATE:			CT
		ZIP:			06840
		BUSINESS PHONE:		203-909-6430

	MAIL ADDRESS:	
		STREET 1:		130 MAIN ST
		STREET 2:		2ND FLOOR
		CITY:			NEW CANAAN
		STATE:			CT
		ZIP:			06840
</SEC-HEADER>
<DOCUMENT>
<TYPE>SCHEDULE 13G
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <!-- Field: Pseudo-Tag; ID: Name; Data: Nantahala Capital Partners Limited Partnership -->
          <cik>0001502725</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock, $0.01 par value</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>09/29/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0000318306</issuerCik>
        <issuerName>ABEONA THERAPEUTICS INC.</issuerName>
        <issuerCusip>00289Y206</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>6555 Carnegie Avenue, 4thFloor</com:street1>
          <com:city>Cleveland</com:city>
          <com:stateOrCountry>OH</com:stateOrCountry>
          <com:zipCode>44103</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(c)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>


      <reportingPersonName>NANTAHALA CAPITAL PARTNERS LIMITED PARTNERSHIP</reportingPersonName>
      <citizenshipOrOrganization>MA</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>2618462.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>2618462.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>2618462.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <aggregateAmountExcludesCertainSharesFlag>N</aggregateAmountExcludesCertainSharesFlag>
      <classPercent>5.09</classPercent>
      <typeOfReportingPerson>PN</typeOfReportingPerson>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>ABEONA THERAPEUTICS INC.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>6555 Carnegie Avenue, 4thFloor, Cleveland, OH, 44103</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>NANTAHALA CAPITAL PARTNERS LIMITED PARTNERSHIP ("Nantahala")</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>130 Main St. 2nd Floor, New Canaan, CT 06840</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Nantahala is a Massachusetts limited partnership.</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>As of September 29, 2025, Nantahala may be deemed to be the beneficial owner of 2,618,462 Shares. The 2,618,462 Shares includes 179,832 Shares which may be acquired by the Reporting Persons within sixty days through the exercise of securities.</amountBeneficiallyOwned>
        <classPercent>As of September 29, 2025 each of the Reporting Persons may be deemed to be the beneficial owner of 5.09% of the total number of Shares outstanding, based on 51,278,539 shares outstanding received from the issuer on August 14, 2025 10-Q June 30, 2025 in addition to 179,832 Shares which may be acquired by the Reporting Persons within sixty days through the exercise of securities.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>0</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>2,618,462</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>0</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>2,618,462</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>NANTAHALA CAPITAL PARTNERS LIMITED PARTNERSHIP</reportingPersonName>
      <signatureDetails>
        <signature>/s/ Taki Vasilakis</signature>
        <title>Taki Vasilakis / Chief Compliance Officer Nantahala Capital Management, LLC</title>
        <date>10/06/2025</date>
      </signatureDetails>
      <signatureDetails>
        <signature>/s/ Wilmot B. Harkey</signature>
        <title>Wilmot B. Harkey / Manager Nantahala Capital Management, LLC</title>
        <date>10/06/2025</date>
      </signatureDetails>
      <signatureDetails>
        <signature>/s/ Daniel Mack</signature>
        <title>Daniel Mack / Manager Nantahala Capital Management, LLC</title>
        <date>10/06/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>
</edgarSubmission>
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</DOCUMENT>
</SEC-DOCUMENT>
