Power of Attorney for Keith A. Goldan

This filing details a Power of Attorney granted by Keith A. Goldan to Joseph W. Vazzano (Chief Financial Officer) and Brendan M. O'Malley (Chief Legal Officer) of Abeona Therapeutics Inc. The attorneys-in-fact are authorized to act on Mr. Goldan's behalf for all necessary actions related to SEC filings, including EDGAR submissions, preparation and execution of various forms (Forms 3, 4, 5, Schedules 13D, 13G, Forms 144), and managing EDGAR account access. This delegation aims to ensure compliance with Section 13 and Section 16 of the Securities Exchange Act of 1934 and Rule 144 of the Securities Act of 1933. The Power of Attorney also authorizes the attorneys-in-fact to obtain information regarding the company's equity securities from third parties. Mr. Goldan acknowledges that the attorneys-in-fact will act at their discretion and that this power does not relieve him of his personal responsibility for compliance with SEC regulations. The Power of Attorney remains in effect until Mr. Goldan is no longer required to file the specified forms or until it is revoked.