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( Mark One ) UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON , DC 20549 ANNUAL REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 FORM 10 - K For the fiscal year ended December 31 , 2020 TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934 Or Delaware ( State or other jurisdiction of incorporation or organization ) For the transition period from Large accelerated filer Non - accelerated filer to Commission file number 001-15771 ABEONA THERAPEUTICS INC . ( Exact name of registrant as specified in its charter ) 1330 Avenue of the Americas , 33rd Floor , New York , NY 10019 ( Address of principal executive offices , zip code ) Securities registered pursuant to Section 12 ( b ) of the Securities Exchange Act of 1934 : Trading Symbol ( s ) 83-0221517 ( I.R.S. Employer I.D. No. ) ( 646 ) 813-4701 ( Registrant's telephone number , including area code ) Title of each class Name of each exchange on which registered Nasdaq Capital Markets Common Stock , $ 0.01 par value Indicate by check mark if the registrant is a well - known seasoned issuer , as defined in Rule 405 of the Securities Act . Yes No 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 No 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 . Yes + No ABEO 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 ( § 232.405 of this chapter ) during the preceding 12 months ( or for such shorter period that the registrant was required to submit such files ) . Yes No 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 “ large accelerated filer , ” “ accelerated filer , ” “ smaller reporting company " and " emerging growth company " in Rule 12b - 2 of the Act : Accelerated filer Smaller reporting company " Emerging growth company