Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in this Registration Statement on Form S-8 of Abeona Therapeutics Inc. of our report dated March 29, 2023, relating to the consolidated financial statements appearing in the Annual Report on Form 10-K of Abeona Therapeutics Inc. for the year ended December 31, 2022, as amended by Amendment No. 1 on Form 10-K/A.
| /s/ Whitley Penn LLP | |
| Plano, Texas | |
| October 9, 2023 |