Exhibit 107
Calculation of Filing Fee Table
Form S-8
(Form Type)
ABEONA THERAPEUTICS INC.
(Exact Name of Registrant as Specified in its Charter)
Table 1: Newly Registered Securities.
| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered (1) |
Proposed Maximum Offering Price Per Share (2) | Maximum Aggregate Offering Price (2) | Fee Rate | Amount of Registration Fee | |||||||||||||||
| Equity | Common stock, par value $0.01 per share | Rule 457(c) and 457(h) | 5,200,000 (3) | $ | 5.58 | $ | 29,016,000 | 0.00015310 | $ | 4,442.35 | ||||||||||||
| Total Offering Amounts | $ | 29,016,000 | $ | 4,442.35 | ||||||||||||||||||
| Total Fee Offsets | $ | 0.00 | ||||||||||||||||||||
| Net Fees Due | $ | 4,442.35 | ||||||||||||||||||||
| (1) | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the “Securities Act”), the Registration Statement on Form S-8 to which this exhibit relates shall be deemed to cover an indeterminate amount of additional shares of the registrant’s common stock, par value $0.01 per share (the “Common Stock”), that may be offered and issued pursuant to the registrant’s Second Amended and Restated Abeona Therapeutics Inc. 2023 Equity Incentive Plan (the “Plan”) as a result of any share split, share dividend, recapitalization or similar transactions affecting the Common Stock. | |
| (2) | Calculated pursuant to Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee. The registration fee is calculated based on a price of $5.58 per share, which is the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on December 30, 2024. | |
| (3) | Represents the additional 5,200,000 shares of Common Stock reserved and available for issuance under the Plan on December 20, 2024. |
Table 2: Fee Offset Claims and Sources
Not applicable.