<SEC-DOCUMENT>0001493152-24-004003.txt : 20240126
<SEC-HEADER>0001493152-24-004003.hdr.sgml : 20240126
<ACCEPTANCE-DATETIME>20240126172706
ACCESSION NUMBER:		0001493152-24-004003
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20240126
DATE AS OF CHANGE:		20240126
EFFECTIVENESS DATE:		20240126

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Eightco Holdings Inc.
		CENTRAL INDEX KEY:			0001892492
		STANDARD INDUSTRIAL CLASSIFICATION:	SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
		ORGANIZATION NAME:           	02 Finance
		IRS NUMBER:				872755739
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276733
		FILM NUMBER:		24569262

	BUSINESS ADDRESS:	
		STREET 1:		909 NEW BRUNSWICK AVE
		CITY:			PHILLIPSBURG
		STATE:			NJ
		ZIP:			08865
		BUSINESS PHONE:		(866) 980-2818

	MAIL ADDRESS:	
		STREET 1:		909 NEW BRUNSWICK AVE
		CITY:			PHILLIPSBURG
		STATE:			NJ
		ZIP:			08865

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Cryptyde, Inc.
		DATE OF NAME CHANGE:	20211105
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms-8.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid; border-bottom: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>UNITED
STATES</B></FONT></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>FORM
S-8</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>UNDER</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>THE
SECURITIES ACT OF 1933</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 18pt"><B>EIGHTCO
HOLDINGS INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
name of registrant as specified in its charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>87-2755739</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
                                            or other jurisdiction of</FONT></P>
    <P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation
    or organization)</FONT></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
                                            Employer</FONT></P>
    <P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Identification
    No.)</FONT></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt"><B>909 New Brunswick Ave.</B></P>
                                                                             <P STYLE="margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt"><B>Phillipsburg, NJ</B></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>08865</B></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Zip Code)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EIGHTCO HOLDINGS INC.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2022
LONG-TERM</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> INCENTIVE PLAN</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Full
title of the plan)</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Brian
McFadden</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Chief
Executive Officer</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Eightco
Holdings Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>909 New Brunswick Ave.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>Phillipsburg, NJ 08865</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name and address of agent for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><B>(888) 765-8933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone number, including area code, of agent
for service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please
send copies of all communications to:</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Rick
A. Werner, Esq.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Alla
Digilova,</B></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B> Esq.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Haynes
and Boone, LLP</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>30
Rockefeller Plaza, 26th Floor</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
York, New York 10112</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(212)
659-7300</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">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 the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
reporting company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer &#9744;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
    filer &#9744;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
    filer &#9746;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
    reporting company &#9746;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
    growth company &#9746;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">If an emerging growth
company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or
revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; border-bottom: Black 4pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
NOTE</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) of Eightco Holdings Inc. (the &ldquo;Company&rdquo;
or &ldquo;Registrant&rdquo;) is being filed for the purpose of registering an additional 1,290,939 shares of common stock of
the Company, par value $0.001 (the &ldquo;Common Stock&rdquo;), reserved for issuance under the Company&rsquo;s 2022 Long-Term
Incentive Plan (the &ldquo;2022 Plan&rdquo;). Upon the effectiveness of this Registration Statement, an aggregate of 1,782,939
shares of Common Stock will be registered for issuance from time to time under the 2022 Plan.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify">Pursuant to General Instruction
E. to Form S-8, the Registrant incorporates by reference into this Registration Statement the contents of its registration statement,
including all exhibits filed therewith or incorporated therein by reference, filed on Form S-8 on June 6, 2023 (File No. 333-272465).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

<!-- Field: Page; Sequence: 2; Options: NewSection; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --> -</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
II.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
3. Incorporation of Documents by Reference</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following documents filed by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
under the Securities Exchange Act of 1934, as amended (&ldquo;Exchange Act&rdquo;), are hereby incorporated by reference in this
Registration Statement:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223012596/form10-k.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> for the annual period ended December 31, 2022, filed with the Commission on April
    17, 2023;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
    Quarterly Reports on Form 10-Q for the quarterly period ended September 30, 2023, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223041316/form10-q.htm" STYLE="-sec-extract: exhibit">November 14, 2023</A>, for the quarterly period ended <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223027693/form10-q.htm" STYLE="-sec-extract: exhibit">June
    30, 2023</A>, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223027693/form10-q.htm" STYLE="-sec-extract: exhibit">August 11, 2023</A>, and for the quarterly period ended March
    31, 2023, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223017616/form10-q.htm" STYLE="-sec-extract: exhibit">May 16, 2023</A>;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
Current Reports on Form 8-K filed on the following dates: <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315224000043/form8-k.htm" STYLE="-sec-extract: exhibit">January
2, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223046405/form8-k.htm" STYLE="-sec-extract: exhibit">December
28, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223043733/form8-k.htm" STYLE="-sec-extract: exhibit">December
5, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223038158/form8-k.htm" STYLE="-sec-extract: exhibit">October
24, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223038043/form8-k.htm" STYLE="-sec-extract: exhibit">October
24, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223037736/form8-k.htm" STYLE="-sec-extract: exhibit">October
19, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223036369/form8-k.htm" STYLE="-sec-extract: exhibit">October
5, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223030253/form8-k.htm" STYLE="-sec-extract: exhibit">August
25, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223030210/form8-k.htm" STYLE="-sec-extract: exhibit">August
25, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223029843/form8-k.htm" STYLE="-sec-extract: exhibit">August
22, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223022621/form8-k.htm" STYLE="-sec-extract: exhibit">June
27, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223020145/form8-k.htm" STYLE="-sec-extract: exhibit">June
5, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223016202/form8-k.htm" STYLE="-sec-extract: exhibit">May
10, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223012843/form8-k.htm" STYLE="-sec-extract: exhibit">April
19, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223012574/form8-k.htm" STYLE="-sec-extract: exhibit">April
17, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223010845/form8-k.htm" STYLE="-sec-extract: exhibit">April
4, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223007966/form8-k.htm" STYLE="-sec-extract: exhibit">March
16, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223007844/form8-k.htm" STYLE="-sec-extract: exhibit">March
16, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223002053/form8-k.htm" STYLE="-sec-extract: exhibit">January
20, 2023,</A> <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223001132/form8-k.htm" STYLE="-sec-extract: exhibit"></A>
and <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223000761/form8-k.htm" STYLE="-sec-extract: exhibit">January 6,
2023</A>; and</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
    description of our capital stock in our <A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315221027435/form10-12b.htm" STYLE="-sec-extract: exhibit">Form
    10-12B</A> filed with the Commission on November 8, 2021, and any amendment or report filed with the Commission for the purpose of
    updating the description.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
reports and other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior
to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the
date of the filing of such reports and documents. Any such information so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute part of this Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
the foregoing, we are not incorporating by reference information furnished under Items 2.02 and 7.01 of any Current Report on Form 8-K,
including the related exhibits, nor any other document or information deemed to have been furnished and not filed in accordance with
Commission rules.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 35pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
8. Exhibits.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
exhibits required by Item 601 of Regulation S-K, and an index thereto, are attached and incorporated herein by reference.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 3; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --> -</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act of 1933 as amended (the &ldquo;Securities Act&rdquo;), the Registrant certifies that it has reasonable grounds to believe that it meets all
of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Phillipsburg, New Jersey, on this 26<SUP>th</SUP> day of January 2024.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EIGHTCO HOLDINGS INC.</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Brian McFadden</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brian
    McFadden</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="ed_001"></A>POWER
OF ATTORNEY</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
undersigned director(s) and officer(s) of the Registrant hereby constitute and appoint Brian McFadden with full power
to act and with full power of substitution and re-substitution, our true and lawful attorneys-in-fact with full power to execute in our
name and behalf in the capacities indicated below any and all amendments (including post-effective amendments and amendments thereto)
to this registration statement under the Securities Act and to file the same, with all exhibits thereto and other documents in
connection therewith, with the Commission and hereby ratify and confirm each and every act and thing that such
attorneys-in-fact, or any them, or their substitutes, shall lawfully do or cause to be done by virtue thereof.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities
and on the dates indicated.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 38%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Brian McFadden</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer and President</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
    26, 2024</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brian
    McFadden</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
    Executive Officer)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Kevin O&rsquo;Donnell</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
    26, 2024</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kevin
    J. O&rsquo;Donnell</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Mary Ann Halford</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
    26, 2024</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mary
    Ann Halford</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Frank Jennings</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
    26, 2024</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Frank
    Jennings</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Louis Foreman</I></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January
    26, 2024</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Louis
    Foreman</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 4; Value: 2 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --> -</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt">&nbsp;</DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXHIBIT
INDEX</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315222007228/ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Incorporation (previously filed with the Securities and Exchange Commission as Exhibit 3.1 to the Registrant&rsquo;s Amendment No. 2 to Form 10 dated March 18, 2022 and incorporated herein by reference)</FONT></A></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223007966/ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to the Certificate of Incorporation of Eightco Holdings Inc. (previously filed with the Securities and Exchange Commission as Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K dated March 16, 2023)</FONT></A></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315223010845/ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to the Certificate of Incorporation of Eightco Holdings, Inc. (previously filed with the Securities and Exchange Commission as Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K dated April 4, 2023)</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315222007228/ex3-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws (previously filed with the Securities and Exchange Commission as Exhibit 3.2 to the Registrant&rsquo;s Amendment No. 2 to Form 10 dated March 18, 2022 and incorporated herein by reference)</FONT></A></P></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Haynes and Boone, LLP</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="ex23-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Morison Cogen LLP</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Haynes and Boone, LLP (included in Exhibit 5.1)</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT>*</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="#ed_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included on the signature page to this registration statement)</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315222012393/ex10-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eightco Holdings Inc. 2022 Incentive Compensation Plan (previously filed with the Securities and Exchange Commission as Exhibit 10.2 to the Registrant&rsquo;s Amendment No. 3 to Form 10 on May 6, 2022 and incorporated herein by reference)</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1892492/000149315222012406/ex10-3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of Restricted Stock Unit Award Grant Notice and Agreement to the 2022 Incentive Compensation Plan (previously filed with the Securities and Exchange Commission as Exhibit 10.3 to the Registrant&rsquo;s Registrations Statement on Form S-1 filed May 9, 2022)</FONT></A></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">107*</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><A HREF="ex107.htm">Filing Fee Table</A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>*</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
    herewith</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

<!-- Field: Page; Sequence: 5; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="text-align: center; width: 100%">- <!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --> -</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 5.1</B></P>

<P STYLE="margin-right: 0pt; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0pt; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex5-1_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">January 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Eightco Holdings Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">909 New Brunswick Ave.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Phillipsburg, New Jersey 08865</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Re: Eightco Holdings Inc. Registration Statement on
Form S-8</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">We have acted as counsel to Eightco
Holdings Inc., a Delaware corporation (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Company</I></B>&rdquo;), with respect to certain legal matters in connection with
the preparation of the Company&rsquo;s Registration Statement on Form S-8 (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Statement</I></B>&rdquo;) under
the Securities Act of 1933, as amended (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Act</I></B>&rdquo;), filed with the Securities and Exchange Commission
on the date hereof. The Registration Statement relates to the registration of an additional 1,290,939 shares (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares</I></B>&rdquo;)
of the Company&rsquo;s common stock, $0.001 par value per share (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock</I></B>&rdquo;), for issuance pursuant
to the Eightco Holdings Inc. 2022 Long-Term Incentive Plan (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incentive Plan</I></B>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">This opinion is being furnished
in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">We have not considered and express
no opinion herein as to the laws of any state or jurisdiction other than the General Corporation Law of the State of Delaware.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">In rendering the opinion set forth
herein, we have examined originals or copies, certified or otherwise identified to our satisfaction, of (i) the Certificate of Incorporation
of the Company and By-Laws of the Company, each as amended to date; (ii) certain resolutions of the board of directors of the Company
related to the filing of the Registration Statement, the approval of the Incentive Plan and related matters; (iii) the Incentive Plan;
(iv) the Registration Statement and all exhibits thereto; (v) a certificate executed by an officer of the Company, dated as of the date
hereof; and (vi) such other records, documents and instruments as we considered appropriate for purposes of the opinion stated herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">In making the foregoing examinations,
we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted
to us as originals, the conformity to original documents submitted to us as certified, conformed or photostatic copies thereof and the
authenticity of the originals of such latter documents. As to all questions of fact material to the opinion stated herein, we have, without
independent third-party verification of their accuracy, relied in part, to the extent we deemed reasonably necessary or appropriate, upon
the representations and warranties of the Company contained in such documents, records, certificates, instruments or representations furnished
or made available to us by the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt">
<TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 30%">Haynes and Boone, LLP</TD>
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 70%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">2323 Victory Avenue | Suite 700 | Dallas, TX 75219</P>
                                              <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">T: 214.651.5000 | haynesboone.com</P></TD></TR>
</TABLE>


<P STYLE="font: 9pt IBM Plex Sans; margin: 0 0 0 0.3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><IMG SRC="ex5-1_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">In rendering the opinion set forth
below, we have assumed that, at the time of the issuance of the Shares, (i) the resolutions of the board of directors of the Company referred
to above will not have been modified or rescinded; (ii) there will not have occurred any change in the law affecting the authorization,
execution, delivery, validity or fully paid status of the Common Stock; (iii) the Company will receive consideration for the issuance
of the Shares as required by the Incentive Plan and that is at least equal to the par value of the Common Stock; and (iv) the individual
issuances, grants or awards under the Incentive Plan will be duly authorized by all necessary corporate action of the Company and duly
issued, granted or awarded in accordance with the requirements of the Incentive Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">Based on the foregoing, and subject
to the assumptions, qualifications, limitations, and exceptions set forth herein, we are of the opinion that upon the issuance of the
Shares in accordance with the terms of the Incentive Plan, the Shares will be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">We hereby consent to the filing
of this opinion as an exhibit to the Registration Statement and to all references to us in the Registration Statement. In giving this
consent, we do not admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act and
the rules and regulations thereunder. This opinion is given as of the date hereof and we assume no obligation to update or supplement
such opinion after the date hereof to reflect any facts or circumstances that may thereafter come to our attention or any changes that
may thereafter occur.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Haynes and Boone, LLP</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Haynes and Boone, LLP</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>


<!-- Field: Page; Sequence: 2; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23-1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit 23.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Independent Registered Public Accounting
Firm</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We hereby consent to the incorporation of our report
dated April 17, 2023, relating to the consolidated financial statements of Eightco Holdings Inc. as of December 31, 2022 and 2021 and
for each of the two years in the period ended December 31, 2022 included in this registration statement on Form S-8.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">/s/ Morison Cogen LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Blue Bell, Pennsylvania</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">January 26, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLE
<TEXT>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
107</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Calculation
of Filing Fee Table</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form
S-8</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Form
Type)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Eightco
Holdings Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
Name of Registrant as Specified in its Charter)</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-style: normal; font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Table
1: Newly Registered Securities</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">Security Type</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">Security<BR> Class <BR>Title</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">Fee<BR> Calculation<BR> Rule</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid">Amount<BR> Registered(1)</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Proposed<BR> Maximum<BR> Aggregate<BR> Offering<BR> Price Per<BR> Share</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Maximum <BR>Aggregate <BR>Offering <BR>Price</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Fee <BR>Rate</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Amount of<BR> Registration <BR>Fee</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 11%; text-align: center; padding-bottom: 1.5pt">Equity</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center; padding-bottom: 1.5pt">Common Stock, $0.001 par value per share</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center; padding-bottom: 1.5pt">Other (3)</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center; padding-bottom: 1.5pt">1,290,939 (2)</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">0.457</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">(3)</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">589,959.12</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">(3)</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 8%; border-bottom: Black 1.5pt solid; text-align: right">0.00014760</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 8%; border-bottom: Black 1.5pt solid; text-align: right">87.08</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">(3)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">Total Offering Amounts</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">589,959.12</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">87.08</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">Total Fee Offsets</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&mdash;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="text-align: center; padding-bottom: 1.5pt">Net Fee Due</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; text-align: right">87.08</TD><TD STYLE="padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<!-- Field: Rule-Page --><DIV STYLE="width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
    to Rule 416(a) under the Securities Act, this Registration Statement shall
    also cover any additional shares of the Registrant&rsquo;s Common Stock that become issuable under the 2022 Plan, by reason of any stock dividend, stock split, recapitalization or any similar transaction
    effected without the receipt of consideration that results in an increase in the number of the registrant&rsquo;s outstanding shares
    of Common Stock.</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists
    of 1,290,939 additional shares of Common Stock reserved for issuance under the 2022 Plan.</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
    solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(h) promulgated under the Securities Act,
    based on the average of the high and low prices of the Registrant&rsquo;s Common Stock as reported on the Nasdaq Capital Market on
    January 19, 2024, the date of which is within five business days prior to filing this Registration Statement. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Table
2: Fee Offset Claims and Sources</U></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant<BR>
    or Filer<BR>
    Name</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form<BR>
    or<BR>
    Filing<BR>
    Type</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">File<BR>
    Number</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initial<BR>
    Filing<BR>
    Date</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing<BR>
    Date</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee<BR>
    Offset<BR>
    Claimed</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security<BR>
    Type<BR>
    Associated<BR>
    with Fee<BR>
    Offset<BR>
    Claimed</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security<BR>
    Title<BR>
    Associated<BR>
    with Fee<BR>
    Offset<BR>
    Claimed</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unsold<BR>
    Securities<BR>
    Associated<BR>
    with Fee<BR>
    Offset<BR>
    Claimed</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unsold<BR>
    Aggregate<BR>
    Offering<BR>
    Amount<BR>
    Associated<BR>
    with Fee<BR>
    Offset<BR>
    Claimed</FONT></TD>
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee<BR>
    Paid<BR>
    with<BR>
    Fee<BR>
    Offset<BR>
    Source</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
    <TD COLSPAN="23" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
    <TD COLSPAN="23" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rule
    457(p)</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee
    Offset Claims</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fee
    Offset Sources</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0pt; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Registrant is not relying on Rule 457(p) under the Securities Act to offset any of the filing fee due with respect to the Registration
Statement to which this exhibit relates, so no information is provided under this Table 2.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 100%">&nbsp;</TD></TR></TABLE></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>ex5-1_001.jpg
<TEXT>
begin 644 ex5-1_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  Z IX# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#^_BBHWFBC
M +R(F[IN8#/&[C/7Y06..BAF/"D@,L:C)< =,G@?G2NM=5HVGJM&MT^S5U==
M+@M=M;[6UOMVOW7WHDHJ-9HG;:LBLP)& 1G()!X]B"/J".HISND:[G947(!9
MC@#/J3P!ZD\ <GBF)--7336NJ::TO?5-[6=_1]G9U%1">$YQ(AQUP>G7K^1_
M(^AI#<0#K*@YQ]X=>,\].,C/IR#T.$Y12NVDM=6TEIOJVMNO;J-:I-:IVLUJ
MG=75FM'=--6O=.ZNB:BHS+&#@NN>#C/8D*#QZD@?4XIHN(2"PE0@$C(/&0,G
M].?ISTH;2M=I7O:[M>RN[7WLFF[7LFF[+4-]%K91?RE?E?I*SY7L[.U[.TU%
M1">%CA94)#;<!@3N')& <Y'<4>?".LBCYMN2<#<>BDG !/  SDD@#DBBZWNK
M:ZW7V?BZ_9Z]NM@6MK:WVMK>SL[6O?732^NF^A+14:S1-G;(IVG!P>_I[^^,
MX.0>0:/-C_OK^=/K;K:]NMKVO;M?2_<2:=FFFGLUK>^UK7WL[=^A)14?FQXS
MO7&-V<Y^7U^E-^TVX.TS1@Y P6 Y)  Y[DD #J20!R0*-U=;=^F]M]MVEOOI
MOH/HWT2YF^BB^K;LDO-M+S)J*C26.3!1U;.0,'J5ZCZCN.W>GD@#)( '<T+6
MS6J>S6M];:6O?5-:== >ET].7XKZ6TOK?;376VFNPM%1>=%DKYB;AU&1D9Z9
M'49[>N#CH<*98UQEU&>F3@GIV_$ >I( Y(%3SPLWS1LFTWS1LFMTW?1KJGJN
MM@_577FM-?35:[:KNB2BH_-CP"74 XP20,YZ8SCKBF_:(.\L8R54$L ,L 5&
M3QE@01SR"/455TK-O27PO^;_  ]_E<3:2;;22O=MI)6:B[MM6M)J+O:TFD[-
MI.:BHTECD!*.K ,5)!Z,O!!]Q2M)&OWG5>HY..0"2/P )/H 3VH_3?Y;_=U*
ML[\MG?MUVOMOMKMMKMJ/HJ$W$  /FQX(!!# @A@2,8ZY ) &3^8J4,K#(((Q
MG\/7GM2332:::>S333]&KI_(72_3:_3[Q:*@^TV^0OG1[C@ ;ADEE+ #URJL
MP]0I(X!J0R(%+%@%498D\ >_Y&F]-]-.;73W=KZVTOI?:_42::YDTXJ]Y)II
M<KM*[O;1Z/71Z.ST'T5'YT6 ?,7!.T'(P6]!ZD]O7MF@RQC&749Z<CW_ ,#^
M5*ZWNK/9W5GZ:C\^FNO33?7;3KVZDE%,62-R55U9EP6 ()7.",@<C(((SU!!
MZ$4^F'ZI->:>J:\FM4]FM5=!1110 4444 %%%% !1110 4444 %%%% !1110
M 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !
M1110 4444 %%%% !1110 4444 %%%(2!R3B@ ) ZD#C/)[#J?H*CDFAABEGE
MFBBAA1Y9II)$2*&.,,TDDLC$)&D:JS.[D*@5BQ !K\LO^"J/_!4[X/?\$R?@
M_8^)_$MA%\0_C/\ $.'5=/\ @M\%K/5'TR]\7W^FBU35?$?B758[/4#X7^'G
MAC[?9OK_ (A:RN[VZN[JQT'0-/U'5]02.#_.X_;(_P""D7[97[=_B/4]6_:$
M^,_B74/"-]<F33?@KX.O]7\'_ WPU:QBYAM[+2OAK9:K<:;J4T-O=7$(\1>,
M+WQ=XSFM;EK:^\4W*QQPP>WE>18O,U*JI4\/AHM+VU7FO-K67LXI:I+3GDXP
MYM'(_2."_#+/.,:;QL:E'*<H52=..88V%5RQ4Z=G5A@,+3_>XKV:4N?$.5#"
M0E%P=:<XSA3_ -2>;]I_]FJV\02>$KC]H?X&P>*HM8_X1V7PS-\6O ,7B"/Q
M!]L&G?V')HK^(%U)-8_M!A8_V8UL+W[81;>1YQ"5[9%<6\\,=Q!/#-!,H>*:
M*5)(94;[K1R(S(ZGLRL0>QK_ !?!IVG^7Y0L+(1XV^6+2V\O:>2OE>68@KD\
MKLV'+ J1FOM?]D3_ (*#?M?_ +"WB.PUO]FSXV>*O"6A6VH1WVI?"?6KZ_\
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M(OQ%_P""/'[6'A7Q+#K_ ,"_V@_AWXC^&LFL3V5SJ_PE7PA-KI\2_#"[O?-
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MPMM]HG\Q^/0)_P"#1OPXHSD_!']F0=^_[8OPL'& 3D8Z $]*\Z_X(K?L:?\
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M5Y3A71J1A)4Y2FI5\1B*U6-:C2ESSKU;WFW_ #J?\$P?^"2GA+_@H/\  O\
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M*=7T+QU/>:[(SC7S<^)+'5+B?6968ZL9&U"0;YVQ_J;?\$KKCXA3_P#!./\
M8LE^)K>+Y?'S_L[?#@^)9?B VMCQB][_ &.JQG7O^$CVZX;L62V>PZB/.-L8
M,9C\LUAQ70I\F"QJY%4J15&HX64:D52IU(SCUY4Y-WVY9PL>9X[Y=A)T.&,_
MI?5H8K$PJ995E1NJ>(H1PN'Q^&JQE*\ZE#"NO5HTZLY5)K#XK"4Y2;2M\/\
M_!;C_@D-\3?^"JFG_LXV7P[^,?@3X2GX)2?&-]8?QKX=\0>(%UT?$R+X7)I_
M]FC0KJT:U;2F\ 7INA<LRSG4;4H&6">*7]K/AQX1N_!'PZ\!^"KN[M[Z[\(>
M"O"?A:XO;=98[>[N/#FA:?I,]U"DP,J0W,MFTT2R ND;J'RX)/?45\Q4QE>K
MA<-@YRBZ.%E6E12BE-/$-RJ<T[MRNW[ONKELK7L?AV-X@S3'Y+DW#^)K4Y97
MD-3&U,LHQHPA4HRS"M[?%<]9.4JJG5]Z*G%*&B]Y(_GR_8G_ ."-OQ6_96_X
M*F?M4?\ !0'7?C3\/_%/@_\ :#U']IJ\T;X?:+X<\1:?XG\-Q_'?XVZ1\5='
MCU/5[VXETJ^?0+#3I-+U)[2*'[7?-#/;%+93$/LK]D3]@CQM\&_VPOVV_P!M
MWXY_$+PO\3?C%^U#XJTGPY\.CX>T6^T^R^#/[.'@V.*W\'?"ZQN]1$<M[JE_
M::7X/'CK4+.RL--\0:MX&T?Q$MI%JFI:L9?U#HK;$YGB\6YRKSA.=3"X;!N:
M@E-8?"*$:4(R4FXW5."J-7]HE9J*9V9EQ?GN:SQE3&8FDZF/R7*>'L54HX:G
M0G4RC)I866#PBE2DG%3^HX-8R:]_%QPM"%6T8.,_S1_X*M_\$]-._P""E/[(
MNN_L_-XDTOP7X]TSQAX4^(_PF\?ZS87>J:;X-\;^&[FYL+NZO]-L9(+N^T[7
M_!&N^+_"-[!%,&@C\0#4HD>ZTZU Z'_@F)^RK\<?V+OV/O '[,?QS^*?A'XQ
M:Q\);[Q!X?\  7C;PKIOB/2PWPLNK]M;\)^&M;MO$=Y?3K>^#;G5-6\+:)'I
M[II=CX&TGPEI<,1N;"[FG_0VBLOKN(>"CE[E&6%AB)8JG&44YPJU(1IU.2HW
MS1A44(N<+-2E%2NF<,L]S*?#ZX7J5H5,GAF<LXH8>I2C.IA<?/#RPU6MA<0W
M[6A&O1DHXBG'FA5<*<I)2A%G\\O[$?\ P1B^*_[*O_!4[]I;_@H%XB^-GP_\
M6^#?CKKO[3VK:3\.]&\.>)+#Q/X?C^/7QAM/B9H\.HZQ?7,FE7LGAZPMCI.H
MM;V\27=TXN;=508K]ZO'/ANY\6>"_&/ABUN8+2Z\3>%/$7A^WN[A))(+6XUG
M1[O3(+F:*/#R0P/<+)-&A#NBE4(8@UV%%/%8[$8RM1KUG!U*%'#4*;A!02IX
M115%2BI-2:48\TFUSVU2+SKB'-.(,?A<SS2M"OC,%@LMR_#5(48THT\+E-"G
MA\%'DC*47*G2HTXSFW>IRWDDVS\Y/^"5'[$WBW_@GQ^Q!\+OV5/&_C?PY\1O
M$?@'6?B-J=[XN\+Z;J>CZ-J4?C;XA>)/&=I';V&K2SWT,EA:ZY#8SM(Y$LUN
M\J'#;F^1/^"PG_!%7P9_P4QM/ WQ'\"^*/#_ ,'?VF?AL^GZ%I7Q U+1)=1\
M/>._AK)J<5UJ/@;XAV^E11:S<?\ ".O-J.M?#_6;&::71-0O-8T>YM)M-\2S
MWFC_ +K455',L;A\;_:&'KRH8KGJ3]I2]U?OHRA4ARW:=.<)2A*#;3C)KFOJ
M:X;BC/,'Q'/BO"8V>&SNIBZ^-JXJBO9PJU<3?V\*M%3Y*N'JQ;A.A-RA*#LW
MI&4?Q _X+4?\$IOB-_P5)\!_ SP?\/\ XM^"OA5<?"7QQXN\6:C>^,_#^N:_
M#K%OXDT33M*M[*RBT.YLWMY;-[%Y'DN'D22.?8!F/]YYY\+OV-?^"Y7P?^&G
MP[^$G@G_ (* _L<V?@OX6^!/"'PY\(VM[^RUJNHWUOX8\$>'M.\,:!!>:A<:
MKYUY=0:7I=I'/=S!I;F4232'<VVOZ J*TCFF(CA*6!E3PM;#T)U:E*-;#JI*
M$ZSBZC4W4B_>Y(K;1)+7IWX7C;.L+DV R!TLEQN5Y9B,7BL#A\SR++<R="OC
MJGM,3.%3$QYKU7:,M%[D8P;:5W^85C^Q3\;/VE_V-OC1^RE_P4\^+'@7X^-\
M7M7O+5O%7P#\*ZC\$6\/^#K*#P?K'@M+" 3:E'-XM\)?$3P]=^,H;[4[35/#
M6LH=+\.^*/#/B+PVNL:/JOP7H/[#7_!>#]F[1K7X3_LV?\%(/V<_C?\ !O1+
M9M.\$ZK^UY\)=:C^+'@O0(MZZ9X<D\0^'/#?Q(O/'"Z9!/\ 9DUKQ9XGF<QZ
M;81:=H^C:0Z:'8?T8T5%/,:U/VL?982I0JSC-X6MA*-;"PG&$(*5*C43]DW&
M"4G"K[UY<RE>RYL-Q7F.&>+I_4\BQ. QF+ECIY-CLBR_%Y-0QDZ4*$\1@<!4
M4'E]2=*$836"QM"G5M>K2J2490_&3_@FK_P23_X8L^*WQG_:Q^._QQU+]J3]
MM/\ :'GU1?B3\8+SPQIO@GPYHNBZ]K<7B?7] \#>$K#[6U@?$/B"RT.;7=0:
M^LM%32/"G@_PWX*\&> M#T:^LM=_9EU+*0,9[9Z>_P"F?QIU%88G%5\96=?$
M5/:56HQO:,5&$(J%.G&,8QC&%.$8PA%+W81BKNUSR\WS?,<]Q]7,LTQ#Q6+J
MPH4N;DITJ5'#X2C3PV$PN&P]"%+#X7"83#T:5##X;#TJ=.G3@M)SE4JU/YD?
MVJ/^")7[6?Q*_P""IWB/_@IC^SW^TW\$_AQXDCU?X=Z_\/O#'Q"^''BKQA_8
M6J>#O@=X4^#VH-KT%AJ=EIFL6][_ &-J^J6<:"%X$O[(-(EQ9;VC_:F_X(Y_
M\%-/^"AUOX%\ _MK_P#!23X51_ SPIXGLO%=[\.O@9^S7%H8OM:L+?4[%->A
MO-4\2:?>7'B;^QM9U70]*O/$>I>(/#/AP72:W;>#=1OTO;;4_P"G*BNY9UC5
M]6:^KJI@Z$,/AJWU>'MJ-.FZDHN$W-VJ)U97J<O,]-G%-_4TO$;B>C')G3J9
M4L5P_EU#*LES*>1Y96S3+L%AJ,J-&&&Q^(A7JTZE.,ISA6]DZE.K.56FZ<G[
MOP9=_P#!./\ 9>U3]B/2O^"?&N>!%UO]FS1? .D^!-/T6]U%HO$\<^C7*:Q9
M_$!?$5A96;6GQ+/B]9O'=QXITZRLEN/%MY?WKZ>+&\FT]ORP^ W_  3>_P""
MN/\ P3R\):S\"/V%?VOOV4/C#^S3+J_B[6OA[X5_;4^'WQ3TWQA\&I?$VI#6
M)+?PGJ7P9O+O3]<DO-4O-3U?6$U%-*\#S>(YM0\1:?\ #2QNO%.LVT'](5%<
MU/'XBG"M2FZ>(HUYJK5H8JFJ]*=52<E5Y)2@XU+MISC*,I1;C)RBVGXV"XIS
MC"8?'8*K5P^:Y?F6->9XW+L[PM/-L#7S252=669^RQ%2C5HX^<ZDO:8G#8O"
MRJQ:IUJ=6E>D_P +?V&O^"+ME\"OVG/%?[?/[7_QRU#]L/\ ;>\8ZE?:G%X^
MU#PS9^"_AY\.);SP];>$EN? _@VUEO3/K]AX2M(O!FB:Q<3:3H/A;P3'9^'/
M!_@GPX;.;4=0^DO^"G'_  2I^ ?_  5 ^%NF^#OBA=:EX%^(_@C^U[KX1_&G
MPO:6E]XE\!WFL06ZZCI>I:1>?9K3QAX$URYLM.N/$G@^[U#2Y[F33[6]\/\
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M4445B<(4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
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MZ4X5(27WK_P2X_X*Q?#C]@+X!_M/? ;XD? +QO\ &31?VE=3 U6_\&_$/1O
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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FQC9<L8**C9<J5A%&U0,YP ,^N!C/4_S/UI:**@P_K75_-]?4_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
