<SEC-DOCUMENT>0001104659-23-069919.txt : 20230609
<SEC-HEADER>0001104659-23-069919.hdr.sgml : 20230609
<ACCEPTANCE-DATETIME>20230609161954
ACCESSION NUMBER:		0001104659-23-069919
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20230609
DATE AS OF CHANGE:		20230609
EFFECTIVENESS DATE:		20230609

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DIGI INTERNATIONAL INC
		CENTRAL INDEX KEY:			0000854775
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				411532464
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-272554
		FILM NUMBER:		231005550

	BUSINESS ADDRESS:	
		STREET 1:		9350 EXCELSIOR BLVD.
		STREET 2:		SUITE 700
		CITY:			HOPKINS
		STATE:			MN
		ZIP:			55343
		BUSINESS PHONE:		(952) 912-3444

	MAIL ADDRESS:	
		STREET 1:		9350 EXCELSIOR BLVD.
		STREET 2:		SUITE 700
		CITY:			HOPKINS
		STATE:			MN
		ZIP:			55343
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2318171d1_s8.htm
<DESCRIPTION>FORM S-8
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">As filed with the Securities and Exchange Commission
on June 9, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, DC 20549</B></P>

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Securities
Act of 1933</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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="tm2318171d1_s8img001.jpg" ALT="">&nbsp;</P>

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DIGI INTERNATIONAL INC.</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 49%; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>41-1532464</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer Identification No.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>9350 Excelsior Blvd., Suite 700<BR>
Hopkins, Minnesota</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>55343</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>DIGI INTERNATIONAL INC.<BR>
2021 OMNIBUS INCENTIVE PLAN</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Senior Vice President, Chief Financial Officer
and Treasurer</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>9350 Excelsior Blvd., Suite 700</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hopkins, Minnesota 55343</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(952) 912-3444</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, 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: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large accelerated
filer </FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">Accelerated filer
</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">Non-accelerated filer
</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">Smaller reporting company
</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging growth company
</FONT><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">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><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.7pt 0pt 0.25in; text-indent: -0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 2.7pt 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

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

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

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

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

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0.5in">On January 27, 2023 (the &ldquo;<U>Effective
Date</U>&rdquo;), the stockholders of Digi International Inc. (the &ldquo;<U>Company</U>&rdquo;) approved the amendment and restatement
of the Company&rsquo;s 2021 Omnibus Incentive Plan (as amended, the &ldquo;<U>Amended Plan</U>&rdquo;). As provided in the Amended Plan,
3,500,000 shares of common stock, par value $.01 per share (&ldquo;<U>Common Stock</U>&rdquo;), are available for issuance under the Amended
Plan. In addition, the number of shares of Common Stock available for issuance under the Amended Plan will be increased by the number
of shares subject to awards that expire, are forfeited, or are settled in cash (made under the Amended Plan or that were outstanding under
the Company&rsquo;s 2020 Omnibus Incentive Plan, as approved January 29, 2020 (the &ldquo;<U>2020 Plan</U>&rdquo;), the Company&rsquo;s
2019 Omnibus Incentive Plan, as approved February 4, 2019 (the &ldquo;<U>2019 Plan</U>&rdquo;), the Company&rsquo;s 2018 Omnibus Incentive
Plan, as approved January 29, 2018 (the &ldquo;<U>2018 Plan</U>&rdquo;), the Company&rsquo;s 2017 Omnibus Incentive Plan, as approved
January 30, 2017 (the &ldquo;<U>2017 Plan</U>&rdquo;), the Company&rsquo;s 2016 Omnibus Incentive Plan, as approved February 1, 2016 (the
 &ldquo;<U>2016 Plan</U>&rdquo;), the Company&rsquo;s 2014 Omnibus Incentive Plan, as approved January 27, 2014 (the &ldquo;<U>2014&nbsp;Plan</U>&rdquo;),
the Company&rsquo;s 2013 Omnibus Stock Plan, as approved January 28, 2013 (the &ldquo;<U>2013 Plan</U>&rdquo;), or the Company&rsquo;s
2000 Omnibus Stock Plan, as amended and restated December 4, 2009 (the &ldquo;<U>2000 Plan</U>&rdquo;, and together with the 2020 Plan,
the 2019 Plan, the 2018 Plan, the 2017 Plan, the 2016 Plan, the 2014 Plan and the 2013 Plan, the &ldquo;<U>Prior Plans</U>&rdquo;)) that
expire, are forfeited, or are settled in cash.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to General Instruction E of Form S-8 under the Act, this Registration Statement is filed to register the </FONT>1,100,000 additional shares
of Common Stock <FONT STYLE="font-family: Times New Roman, Times, Serif">being registered for the first time pursuant to the Amended Plan.
</FONT><FONT STYLE="background-color: white">The Company previously registered 2,400,000 shares of Common Stock for issuance under the
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">Company&rsquo;s 2021 Omnibus Incentive Plan</FONT> <FONT STYLE="background-color: white">pursuant
to Registration Statements on&nbsp;Form&nbsp;S-8&nbsp;(File&nbsp;Nos. 333-256288 <FONT STYLE="font-family: Times New Roman, Times, Serif">and
333-264944</FONT>)&nbsp;</FONT>filed with the Securities and Exchange Commission on May 19, 2021 <FONT STYLE="font-family: Times New Roman, Times, Serif">and
May 13, 2022, respectively</FONT>. Such Registration Statements are currently effective and the contents thereof are incorporated herein
by reference except to the extent that such content is superseded by the items appearing below<FONT STYLE="background-color: white">.
</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">Additional shares of Common Stock registered under the Prior Plans may
become available for future grants under the Amended Plan if awards made under the Prior Plans that were outstanding on the Effective
Date expire, are forfeited, or are settled in cash. Such shares may be registered for issuance under the Amended Plan pursuant to subsequent
registration statements. </FONT></P>

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

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.6in"><B>Item 3.</B></TD><TD STYLE="text-align: justify"><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">The following documents of
the Company, filed with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;),
are, as of their respective dates, incorporated herein by reference and made a part hereof:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/854775/000085477522000028/dgii-20220930.htm" STYLE="-sec-extract: exhibit">(1)</A></TD><TD STYLE="text-align: left"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/854775/000085477522000028/dgii-20220930.htm" STYLE="-sec-extract: exhibit">The Annual Report on Form 10-K of the Company for the fiscal year ended September 30, 2022 (File No. 1-34033),
which incorporates by reference certain portions of the Company&rsquo;s definitive proxy statement for its 2023 Annual Meeting of Stockholders;</A></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: left">All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal
year covered by the Annual Report referred to in (1) above (other than information deemed to have been &ldquo;furnished&rdquo; rather
than &ldquo;filed&rdquo; in accordance with the Commission&rsquo;s rules); and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: left">The description of the Company&rsquo;s Common Stock contained in the Registration Statement on Form 8-A
(File No. 0-17972) filed on October 5, 1989 under the Exchange Act and all amendments and reports filed for the purpose of updating such
description.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">All reports and other documents
filed by the Company pursuant to Sections&nbsp;13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration
Statement and prior to the filing of a post-effective amendment that indicates that all of the securities offered have been sold or that
deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in and a part of this Registration Statement
from the date of filing of such documents.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Any statement contained in
a document incorporated, or deemed to be incorporated, by reference herein shall be deemed to be modified or superseded for purposes of
this Registration Statement to the extent that a statement contained herein or incorporated herein by reference or in any other subsequently
filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so
modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.6in"><B>Item 8.</B></TD><TD STYLE="text-align: justify"><B>Exhibits.</B></TD></TR></TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit</FONT></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 62%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description</FONT></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 24%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Method of Filing</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4(a)</FONT></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated Certificate of Incorporation of the Company, as amended (incorporated herein by reference to Exhibit 3(a) to the Company&rsquo;s Form 10-K for the year ended September 30, 1993).</FONT></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by Reference</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/854775/000110465920054438/tm2018116d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4(b)</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/854775/000110465920054438/tm2018116d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated By-Laws of the Company (incorporated by reference to Exhibit 3.1 to the Company&rsquo;s current report on Form 8-K filed April 30, 2020).</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="https://www.sec.gov/Archives/edgar/data/854775/000110465920054438/tm2018116d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by Reference</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Faegre Drinker Biddle &amp; Reath LLP.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed Electronically</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23(a)</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Faegre Drinker Biddle &amp; Reath LLP.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Contained in Exhibit 5</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="tm2318171d1_ex23-b.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23(b)</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex23-b.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Grant Thornton LLP.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex23-b.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed Electronically</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Powers of Attorney.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Included with signatures</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="tm2318171d1_ex99-a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99(a)</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex99-a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Digi International Inc. 2021 Omnibus Incentive Plan, as amended and restated.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex99-a.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed Electronically</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt"><A HREF="tm2318171d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table.</FONT></A></TD>
    <TD STYLE="padding-top: 4pt; text-align: center; padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-top: 4pt; padding-bottom: 4pt"><A HREF="tm2318171d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed Electronically</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_001"></A><B>SIGNATURES</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Act of 1933, the Company 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 Minnetonka, State of Minnesota, on </FONT>June 9, 2023<FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD COLSPAN="2"><FONT STYLE="font-variant: small-caps">DIGI INTERNATIONAL INC.</FONT></TD></TR>
                                                                                                                                          <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
                                                                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="width: 50%"></TD><TD STYLE="width: 3%">By</TD><TD STYLE="border-bottom: Black 1pt solid; width: 47%"><P STYLE="margin-top: 0; margin-bottom: 0">/s/ Ronald E. Konezny</P>
                                                                    <P STYLE="margin-top: 0; margin-bottom: 0"></P></TD></TR><TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD>Ronald E. Konezny</TD></TR>
                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD><I>President and Chief Executive Officer</I></TD></TR>
                                                       </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">We, the undersigned officers
and directors of Digi International Inc., hereby severally constitute Ronald E. Konezny and James J. Loch, and each of them singly, as
true and lawful attorneys with full power to them, and each of them singly, to sign for us and in our names, in the capacities indicated
below the registration statement filed herewith and any amendments to said registration statement, and generally to do all such things
in our name and behalf in our capacities as officers and directors to enable Digi International Inc. to comply with the provisions of
the Securities Act of 1933 and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures
as they may be signed by our said attorneys, or any of them, to said registration statement and any and all amendments thereto.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">Pursuant
to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
indicated on </FONT>June 9, 2023<FONT STYLE="font-family: Times New Roman, Times, Serif">:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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="vertical-align: top">
    <TD STYLE="width: 39%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Signature</U></B></FONT></TD>
    <TD STYLE="width: 61%; padding-right: 5.4pt; padding-left: 6pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Title</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-top: 12pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ronald E. Konezny</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-top: 12pt; padding-left: 6pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer and Director</FONT></P>
                                                                 <P STYLE="margin-left: 0.25in; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<I>Principal Executive Officer</I>)<BR> <BR> </FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ronald E. Konezny</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ James J. Loch</FONT></TD>
    <TD ROWSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 6pt"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior Vice President, Chief Financial Officer and Treasurer</FONT></P>
                                                                    <P STYLE="margin-left: 0.25in; margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<I>Principal Financial and Accounting Officer</I>)</FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James J. Loch</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Christopher D. Heim</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher D. Heim</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 6pt; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Spiro C. Lazarakis</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Spiro C. Lazarakis</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 6pt; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Hatem H. Naguib</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hatem H. Naguib</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 6pt; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Satbir Khanuja, Ph.D.</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Non-Executive Chairman of the Board </FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Satbir Khanuja, Ph.D</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-bottom: 12pt; padding-left: 6pt; text-align: justify">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sally J. Smith</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sally J. Smith</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 6pt; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>tm2318171d1_ex5.htm
<DESCRIPTION>EXHIBIT 5
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B><U>Exhibit 5</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">June 9, 2023</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Digi International Inc.<BR>
9350 Excelsior Blvd., Suite 700<BR>
Hopkins, Minnesota 55343</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">In connection with the proposed
registration under the Securities Act of 1933, as amended (the &ldquo;<U>Act</U>&rdquo;), of shares of Common Stock of Digi International
Inc., a Delaware corporation (the &ldquo;<U>Company</U>&rdquo;), offered and to be offered pursuant to the amended and restated Digi International
Inc. 2021 Omnibus Incentive Plan (as amended, the &ldquo;<U>Amended Plan</U>&rdquo;), we have examined the Company&rsquo;s Restated Certificate
of Incorporation, as amended, its Amended and Restated By-Laws and such other documents, including the Registration Statement on Form
S-8 of even date herewith, to be filed with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) relating to such
shares (the &ldquo;<U>Registration Statement</U>&rdquo;), and have reviewed such matters of law as we have deemed necessary for this opinion.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accordingly, based upon the foregoing, we are
of the opinion that:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company has duly authorized the issuance of the shares of Common Stock which may be issued pursuant to the Amended Plan.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
shares which may be issued pursuant to the Amended Plan will be, upon issuance in accordance with the respective plan, validly issued
and outstanding and fully paid and nonassessable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">We consent to the filing of
this opinion as an exhibit to the Registration Statement and the reference to our firm in the Registration Statement. In giving this consent,
we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations
of the Commission.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">This opinion is furnished
to you in connection with the filing of the Registration Statement, and is not to be used, circulated, quoted or otherwise relied upon
for any other purpose.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FAEGRE DRINKER BIDDLE &amp; REATH LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 47%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Joshua L. Colburn</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joshua L. Colburn</FONT></TD></TR>
  </TABLE>

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

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

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<DOCUMENT>
<TYPE>EX-23.(B)
<SEQUENCE>3
<FILENAME>tm2318171d1_ex23-b.htm
<DESCRIPTION>EXHIBIT 23.(B)
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B><U>Exhibit 23(b)</U></B></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><U>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</U></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">We have issued our reports dated November 23,
2022, with respect to the consolidated financial statements and internal control over financial reporting of Digi International Inc. included
in the Annual Report on Form 10-K for the year ended September 30, 2022, which are incorporated by reference in this Registration Statement.
We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">June 9, 2023</P>

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

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<DOCUMENT>
<TYPE>EX-99.(A)
<SEQUENCE>4
<FILENAME>tm2318171d1_ex99-a.htm
<DESCRIPTION>EXHIBIT 99.(A)
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<P STYLE="margin: 0">&#8239;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 99(a)</B></P>

<P STYLE="margin: 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Digi International&#8239;Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2021 Omnibus Incentive Plan<BR>
(as Amended and Restated)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">1.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Purpose.</U></I>
The purpose of the Digi International&#8239;Inc. 2021 Omnibus Incentive Plan (the &ldquo;Plan&rdquo;) is to promote the interests of the
Company and its stockholders by providing key personnel of the Company and its Affiliates and Non-Employee Directors with an opportunity
to acquire a proprietary interest in the Company and thereby develop a stronger incentive to put forth maximum effort for the continued
success and growth of the Company and its Affiliates. In addition, the opportunity to acquire a proprietary interest in the Company will
aid in attracting and retaining key personnel and Non-Employee Directors of outstanding ability. This Plan was amended and restated effective
January&#8239;28, 2022, and is further amended and restated on the Second Amendment Date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">&#8239;<I><U>Definitions.</U></I></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">&nbsp;</TD>
<TD STYLE="width: 0.25in; text-align: left">2.1</TD><TD STYLE="text-align: justify">The capitalized
terms used elsewhere in the Plan have the meanings set forth below.</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>&ldquo;Affiliate&rdquo; means any corporation that is a &ldquo;parent corporation&rdquo; or &ldquo;subsidiary corporation&rdquo; of
the Company, as those terms are defined in Code Sections&#8239;424(e) and (f), or any successor provisions, and, for purposes other than
the grant of Incentive Stock Options, any entity in which the Company or any such &ldquo;subsidiary corporation&rdquo; owns at least 20%
of the combined voting power of the entity&rsquo;s voting securities and which is designated by the Committee as covered by the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD>&ldquo;Agreement&rdquo; means a written or electronic contract (i)&#8239;entered into between the Company and a Participant and (ii)&#8239;containing
the terms and conditions of an Award in such form and not inconsistent with the Plan as the Committee shall approve from time to time,
together with all amendments thereto, which amendments may be unilaterally made by the Company (with the approval of the Committee) unless
such amendments are deemed by the Committee to be materially adverse to the Participant and not required to comply with applicable law
or stock exchange rules.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD>&ldquo;Award&rdquo; or &ldquo;Awards&rdquo; means a grant made under the Plan in the form of Restricted Stock, Options, Stock Appreciation
Rights, Stock Units, an Other Stock-Based Award or a Cash Incentive Award.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD>&ldquo;Board&rdquo; means the Board of Directors of the Company.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD>&ldquo;Cash Incentive Award&rdquo; means an Award described in Section&#8239;8.2 of the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(f)</TD><TD>&ldquo;Code&rdquo; means the Internal Revenue Code of 1986, as amended and in effect from time to time or any successor statute.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(g)</TD><TD>&ldquo;Committee&rdquo; means two or more Non-Employee Directors designated by the Board to administer the Plan under Plan Section&#8239;3.1,
each of whom shall be (i)&#8239;an independent director within the meaning and rules of the Nasdaq Stock Market and (ii)&#8239;a &ldquo;non-employee
director&rdquo; within the meaning of Exchange Act Rule&#8239;16b-3. Unless otherwise specified by the Board, the Committee shall be the
Compensation Committee of the Board.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(h)</TD><TD>&ldquo;Company&rdquo; means Digi International&#8239;Inc., a Delaware corporation, or any successor to all or substantially all of
its businesses by merger, consolidation, purchase of assets or otherwise.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD>&ldquo;Effective Date&rdquo; means January 29, 2021.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(j)</TD><TD>&ldquo;Employee&rdquo; means an employee (including an officer or director who is also an employee) of the Company or an Affiliate.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(k)</TD><TD>&ldquo;Exchange Act&rdquo; means the Securities Exchange Act of 1934, as amended and in effect from time to time or any successor
statute.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(l)</TD><TD>&ldquo;Exchange Act Rule&#8239;16b-3&rdquo; means Rule&#8239;16b-3 promulgated by the Securities and Exchange Commission under the Exchange
Act, as now in force and in effect from time to time or any successor regulation.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(m)</TD><TD>&ldquo;Fair Market Value&rdquo; as of any date means, unless otherwise expressly provided in the Plan, the fair market value of a
Share determined as follows:</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(i) If the Shares are then readily tradable on an established
securities market (as determined under Code Section&#8239;409A), then Fair Market Value will be the closing sale price for a Share on the
principal securities market on which it trades on such date, or if no sale of Shares occurred on that date, on the next preceding date
on which a sale of Shares occurred, as reported in <I>The Wall Street Journal</I> or such other source as the Committee deems reliable;
or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(ii) If clause&#8239;(i) is inapplicable, then Fair Market
Value will be determined by the Committee as the result of a reasonable application of a reasonable valuation method that satisfies the
requirements of Code Section&#8239;409A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">In the case of an Incentive Stock Option, if this determination
of Fair Market Value is not consistent with the then current regulations of the Secretary of the Treasury, Fair Market Value shall be
determined in accordance with those regulations. The determination of Fair Market Value shall be subject to adjustment as provided in
Plan Section&#8239;17.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(n)</TD><TD>&ldquo;Full Value Award&rdquo; means any Award other than an Option Award, Stock Appreciation Rights Award or Cash Incentive Award.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(o)</TD><TD>&ldquo;Fundamental Change&rdquo; means a dissolution or liquidation of the Company, a sale of all or substantially all of the assets
of the Company, a merger or consolidation of the Company with or into any other corporation, regardless of whether the Company is the
surviving corporation, or a statutory share exchange involving capital stock of the Company.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(p)</TD><TD>&ldquo;Incentive Stock Option&rdquo; means any Option designated as such and granted in accordance with the requirements of Code Section&#8239;422
or any successor provision.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(q)</TD><TD>&ldquo;Insider&rdquo; as of a particular date means any person who, as of that date, is a director of the Company or an officer of
the Company as defined under Exchange Act Rule&#8239;16a-1(f) or its successor provision.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(r)</TD><TD>&ldquo;Non-Employee Director&rdquo; means a member of the Board who is not an Employee.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(s)</TD><TD>&ldquo;Non-Statutory Stock Option&rdquo; means an Option other than an Incentive Stock Option.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(t)</TD><TD>&ldquo;Option&rdquo; means a right to purchase Stock, including both Non-Statutory Stock Options and Incentive Stock Options.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(u)</TD><TD>&ldquo;Other Stock-Based Award&rdquo; means an Award described in Section&#8239;8.1 of the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(v)</TD><TD>&ldquo;Participant&rdquo; means a person to whom an Award is or has been made in accordance with the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(w)</TD><TD>&ldquo;Performance Cycle&rdquo; means the period of time as specified in an Agreement over which a performance-based Award is to be
earned.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(x)</TD><TD>&ldquo;Plan&rdquo; means this Digi International&#8239;Inc. 2021 Omnibus Incentive Plan, as may be amended and in effect from time
to time.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(y)</TD><TD>&ldquo;Prior Plans&rdquo; means the Digi International&#8239;Inc. 2000 Omnibus Stock Plan, as amended and restated as of December&#8239;4,
2009 (the &ldquo;2000 Plan&rdquo;), the Digi International&#8239;Inc. 2013 Omnibus Incentive Plan (the &ldquo;2013 Plan&rdquo;), the Digi
International&#8239;Inc. 2014 Omnibus Incentive Plan (the &ldquo;2014 Plan&rdquo;), the Digi International&#8239;Inc. 2016 Omnibus Incentive
Plan (the &ldquo;2016 Plan&rdquo;), the Digi International&#8239;Inc. 2017 Omnibus Incentive Plan (the &ldquo;2017 Plan&rdquo;), the Digi
International&#8239;Inc. 2018 Omnibus Incentive Plan (the &ldquo;2018 Plan&rdquo;), the Digi International&#8239;Inc. 2019 Omnibus Incentive
Plan (the &ldquo;2019 Plan&rdquo;), and the Digi International&#8239;Inc. 2020 Omnibus Incentive Plan (the &ldquo;2020 Plan&rdquo;).</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(z)</TD><TD>&ldquo;Restricted Stock&rdquo; means Stock granted under Plan Section&#8239;7 so long as such Stock remains subject to one or more
restrictions.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(aa)</TD><TD>&ldquo;Second Amendment Date&rdquo; means the date this amended and restated Plan is approved by the Company&rsquo;s stockholders.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(bb)</TD><TD>&ldquo;Section&#8239;16&rdquo; or &ldquo;Section&#8239;16(b)&rdquo; means Section&#8239;16 or Section&#8239;16(b), respectively, of the
Exchange Act or any successor statute and the rules and regulations promulgated thereunder as in effect and as amended from time to time.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(cc)</TD><TD>&ldquo;Share&rdquo; means a share of Stock.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(dd)</TD><TD>&ldquo;Stock&rdquo; means the common stock, par value $.01 per share, of the Company.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(ee)</TD><TD>&ldquo;Stock Appreciation Right&rdquo; means a right, the value of which is determined in relation to the appreciation in value of
Shares pursuant to an Award granted under Plan Section&#8239;10.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(ff)</TD><TD>&ldquo;Stock Unit&rdquo; means an Award described in Section&#8239;11 of the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(gg)</TD><TD>&ldquo;Subsidiary&rdquo; means a &ldquo;subsidiary corporation,&rdquo; as that term is defined in Code Section&#8239;424(f) or any
successor provision.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(hh)</TD><TD>&ldquo;Substitute Award&rdquo; means an Award granted under the circumstances described in Section&#8239;21 of the Plan.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(ii)</TD><TD>&ldquo;Successor&rdquo; with respect to a Participant means the legal representative of an incompetent Participant, and if the Participant
is deceased the estate of the Participant or the person or persons who may, by bequest or inheritance, or pursuant to the terms of an
Award, acquire the right to exercise an Option or Stock Appreciation Right or to receive cash and/or Shares issuable in satisfaction of
an Award in the event of the Participant&rsquo;s death.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(jj)</TD><TD>&ldquo;Term&rdquo; means the period during which an Option or Stock Appreciation Right may be exercised or the period during which
the restrictions or terms and conditions placed on Restricted Stock or any other Award are in effect.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(kk)</TD><TD>&ldquo;Transferee&rdquo; means any &ldquo;family member&rdquo; of a Participant as the term is defined in General Instruction&#8239;A(5)
to Form&#8239;S-8 under the Securities Act of 1933, as amended.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">2.2 &#8239;<U>Gender and Number.</U> Except when otherwise
indicated by the context, reference to the masculine gender shall include, when used, the feminine gender and any term used in the singular
shall also include the plural.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">3.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Administration and
Indemnification.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">3.1 <I>&#8239;<U>Administration.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) The Committee shall administer the Plan. The Committee
shall have exclusive power to (i)&#8239;make Awards, (ii)&#8239;determine when and to whom Awards will be granted, the form of each Award,
the amount of each Award, and any other terms or conditions of each Award consistent with the Plan, and (iii)&#8239;determine whether,
to what extent and under what circumstances, Awards may be settled, paid or exercised in cash, Shares or other Awards, or other property
or canceled, forfeited or suspended. Each Award shall be subject to an Agreement authorized by the Committee. A majority of the members
of the Committee shall constitute a quorum for any meeting of the Committee, and acts of a majority of the members present at any meeting
at which a quorum is present or the acts unanimously approved in writing by all members of the Committee shall be the acts of the Committee.
Any such action of the Committee shall be valid and effective even if any member of the Committee at the time of the action is later determined
not to have satisfied all of the criteria for membership in clauses&#8239;(i) and (ii) of Section&#8239;2.1(h). Notwithstanding the foregoing,
the Board shall have the sole and exclusive power to administer the Plan with respect to Awards granted to Non-Employee Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) Solely for purposes of determining and administering
Awards to Participants who are not Insiders, the Committee may delegate all or any portion of its authority under the Plan to one or more
persons who are not Non-Employee Directors.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) To the extent within its discretion and subject to Plan
Sections&#8239;16, 17, and 19, the Committee may amend the terms and conditions of any outstanding Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(d) It is the intent that the Plan and all Awards granted
pursuant to it shall be administered by the Committee so as to permit the Plan and Awards to comply with Exchange Act Rule&#8239;16b-3,
except in such instances as the Committee, in its discretion, may so provide. If any provision of the Plan or of any Award would otherwise
frustrate or conflict with the intent expressed in this Section&#8239;3.1(d), that provision to the extent possible shall be interpreted
and deemed amended in the manner determined by the Committee so as to avoid the conflict. To the extent of any remaining irreconcilable
conflict with this intent, the provision shall be deemed void as applicable to Insiders to the extent permitted by law and in the manner
deemed advisable by the Committee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(e) The Committee&rsquo;s interpretation of the Plan and
of any Award or Agreement made under the Plan and all related decisions or resolutions of the Board or Committee shall be final and binding
on all parties with an interest therein. Consistent with its terms, the Committee shall have the power to establish, amend or waive regulations
to administer the Plan. In carrying out any of its responsibilities, the Committee shall have discretionary authority to construe the
terms of the Plan and any Award or Agreement made under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(f) The Committee may grant Awards to Employees and other
eligible service providers who are foreign nationals, who are located outside of the United States or who are not compensated from a payroll
maintained in the United States, or who are otherwise subject to (or could cause the Company to be subject to) legal or regulatory requirements
of countries outside of the United States, on such terms and conditions different from those specified in the Plan as may, in the judgment
of the Committee, be necessary or desirable to comply with applicable foreign laws and regulatory requirements and to promote achievement
of the purposes of the Plan. In connection therewith, the Committee may establish such sub-plans and modify exercise procedures and other
Plan rules and procedures to the extent such actions are deemed necessary or desirable, and may take any other action that it deems advisable
to obtain local regulatory approvals or to comply with any necessary local governmental regulatory exemptions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">3.2 <I><U>Indemnification.</U></I> Each person who is or
shall have been a member of the Committee, or of the Board, and any other person to whom the Committee delegates authority under the Plan,
shall be indemnified and held harmless by the Company, to the extent permitted by law, against and from any loss, cost, liability or expense
that may be imposed upon or reasonably incurred by such person in connection with or resulting from any claim, action, suit or proceeding
to which such person may be a party or in which such person may be involved by reason of any action taken or failure to act, made in good
faith, under the Plan and against and from any and all amounts paid by such person in settlement thereof, with the Company&rsquo;s approval,
or paid by such person in satisfaction of any judgment in any such action, suit or proceeding against such person, provided such person
shall give the Company an opportunity, at the Company&rsquo;s expense, to handle and defend the same before such person undertakes to
handle and defend it on such person&rsquo;s own behalf. The foregoing right of indemnification shall not be exclusive of any other rights
of indemnification to which such person or persons may be entitled under the Company&rsquo;s Certificate of Incorporation or Bylaws, as
a matter of law, or otherwise, or any power that the Company may have to indemnify them or hold them harmless.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">4.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Shares Available
Under the Plan.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">4.1 <I><U>Number of Shares Available for Grants.</U></I>
Subject to adjustment as provided in Sections&#8239;4.1(a) and 17 herein, the number of Shares that may be the subject of Awards and issued
to Participants under the Plan shall be 3,500,000. After the Effective Date, no additional awards may be granted under the Prior Plans.
Each Share subject to an Award granted under the Plan shall be counted against the maximum Share limitation as one Share, except that
Shares subject to Substitute Awards shall not be counted against this maximum Share limitation, nor shall they reduce the number of Shares
authorized for grant to a Participant in any calendar year. The Shares to be delivered under the Plan will be made available from authorized
but unissued Shares or issued Shares that are held in the Company&rsquo;s treasury.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) Any Shares subject to an Award under this Plan, or to
an award granted under one of the Prior Plans that is outstanding on the Effective Date (a &ldquo;Prior Plan Award&rdquo;), that expires,
is forfeited, cancelled, returned to the Company for failure to satisfy vesting requirements, is settled for cash or otherwise terminates
without payment being made thereunder shall, to the extent of such expiration, forfeiture, cancellation, return, cash settlement or termination,
again be available for grant under the Plan. Each Share that again becomes available for grant pursuant to the preceding sentence shall
increase the total number of Shares remaining available for Awards by one Share. The following Shares will, however, continue to be charged
against the foregoing maximum Share limitation and will not again become available for grant: (i)&#8239;Shares tendered by the Participant
or withheld by the Company in payment of the purchase price of a stock option issued under this Plan or one of the Prior Plans, (ii)&#8239;Shares
tendered by the Participant or withheld by the Company to satisfy any tax withholding obligation with respect to an Award or a Prior Plan
Award, (iii)&#8239;Shares subject to a stock appreciation right award issued under this Plan or one of the Prior Plans that are not issued
in connection with the settlement of the stock appreciation right upon its exercise, and (iv)&#8239;Shares repurchased by the Company with
proceeds received from the exercise of a stock option issued under this Plan or one of the Prior Plans.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) Where two or more types of Awards (all of which are
payable in Shares) are granted to a Participant in tandem with each other, such that the exercise of one type of Award with respect to
a number of Shares cancels at least an equal number of Shares of the other, the number of Shares to be counted against the maximum Share
limitation shall be the maximum number of Shares available under the larger of the two Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) If a company acquired by the Company or any Subsidiary
or with which the Company or any Subsidiary combines has shares available under a pre-existing plan approved by stockholders and not adopted
in contemplation of such acquisition or combination, the number of shares remaining available for grant pursuant to the terms of such
pre-existing plan (as adjusted, to the extent appropriate, using the exchange ratio or other adjustment or valuation ratio or formula
used in such acquisition or combination to determine the consideration payable to the holders of common stock of the entities party to
such acquisition or combination) may be used for Awards under the Plan and shall not reduce the number of Shares authorized for grant
under the Plan. Awards using such available shares shall not be made after the date awards or grants could have been made under the terms
of the pre-existing plan, absent the acquisition or combination, and shall only be made to individuals who were not Employees or Non-Employee
Directors prior to such acquisition or combination.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(d) Additional rules for determining the number of Shares
granted under the Plan may be made by the Committee as it deems necessary or desirable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(e) No fractional Shares may be issued under the Plan; however,
cash shall be paid in lieu of any fractional Share in settlement of an Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">5.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Eligibility.</U></I>
Participation in the Plan shall be limited to Employees, Non-Employee Directors and any consultant or advisor who is a natural person
and who provides services to the Company or any Affiliate (other than in connection with (i)&#8239;the offer or sale of securities in a
capital-raising transaction or (ii)&#8239;directly or indirectly promoting or maintaining a market in Company securities). The granting
of Awards is solely at the discretion of the Committee, except that Incentive Stock Options may only be granted to Employees. References
herein to &ldquo;employed,&rdquo; &ldquo;employment&rdquo; or similar terms (except &ldquo;Employee&rdquo;) shall include the providing
of services to the Company or an Affiliate as a Non-Employee Director, consultant or advisor. Neither the transfer of employment of a
Participant between any of the Company or its Affiliates, nor a leave of absence granted to such Participant and approved by the Committee,
shall be deemed a termination of employment for purposes of the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">6.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>General Terms of
Awards.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.1 <I><U>Amount of Award.</U></I> Each Agreement shall
set forth the number of Shares of Restricted Stock, Stock or Stock Units subject to the Agreement, or the number of Shares to which the
Option subject to the Agreement applies or with respect to which payment upon the exercise of the Stock Appreciation Right subject to
the Agreement is to be determined, as the case may be, together with such other terms and conditions applicable to the Award as determined
by the Committee acting in its sole discretion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.2 <I><U>Vesting and Term.</U></I> Awards that vest based
solely on the satisfaction by the Participant of service-based vesting conditions shall be subject to a vesting period of not less than
one year from the applicable grant date, and Awards whose grant or vesting is subject to the satisfaction of performance goals over a
performance period shall be subject to a performance period of not less than one year. The foregoing minimum vesting and performance periods
will not, however, apply in connection with: (i)&#8239;a change in control, (ii)&#8239;a termination of service due to death or disability,
(iii)&#8239;a Substitute Award that does not reduce the vesting period of the award being replaced, (iv)&#8239;Awards made in payment of
or exchange for other compensation already earned and payable, and (v)&#8239;Awards involving an aggregate number of Shares not in excess
of 5% of the Plan&rsquo;s share reserve specified in Section&#8239;4.1. For purposes of Awards to Non-Employee Directors, a vesting period
will be deemed to be one year if runs from the date of one annual meeting of the Company&rsquo;s stockholders to the date of the next
annual meeting of the Company&rsquo;s stockholders. Each Agreement, other than those relating solely to Awards of Shares without restrictions,
shall set forth the Term of the Award or the Performance Cycle for any performance-based Award, as the case may be. Acceleration of the
expiration of the applicable Term is permitted, upon such terms and conditions as shall be set forth in the Agreement, which may, but
need not, include, without limitation, acceleration in the event of the Participant&rsquo;s death or retirement. Acceleration of the Performance
Cycle of any performance-based Awards shall be subject to Plan Section&#8239;6.6. Each Award granted to a Participant shall have such Term
as the Committee shall determine at the time of grant; provided, however, that any such Term shall not exceed seven (7)&#8239;years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.3 <I><U>Transferability.</U></I> Except as provided in
this Section, during the lifetime of a Participant to whom an Award is granted, only that Participant (or that Participant&rsquo;s legal
representative) may exercise an Option or Stock Appreciation Right, or receive payment with respect to Stock Units or any other Award.
No Award of Restricted Stock (before the expiration of the restrictions), Options, Stock Appreciation Rights or Stock Units or other Award
may be sold, assigned, transferred, exchanged or otherwise encumbered other than to a Successor in the event of a Participant&rsquo;s
death or pursuant to a qualified domestic relations order as defined in the Code or Title 1 of the Employee Retirement Income Security
Act of 1974, as amended (&ldquo;ERISA&rdquo;), or the rules thereunder; any attempted transfer in violation of this Section&#8239;6.3 shall
be of no effect. Notwithstanding the immediately preceding sentence, the Committee, in an Agreement or otherwise at its discretion, may
provide that the Award (other than Incentive Stock Options) may be transferable to a Transferee if the Participant does not receive any
consideration for the transfer. Any Award held by a Transferee shall continue to be subject to the same terms and conditions that were
applicable to that Award immediately before the transfer thereof to the Transferee. For purposes of any provision of the Plan relating
to notice to a Participant or to acceleration or termination of an Award upon the death, disability or termination of employment of a
Participant, the references to &ldquo;Participant&rdquo; shall mean the original grantee of an Award and not any Transferee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.4 <I><U>Termination of Employment.</U></I> Except as otherwise
determined by the Committee or provided by the Committee in an Agreement, in case of a Participant&rsquo;s termination of employment (which
includes other service relationships as provided in Section&#8239;5), the following provisions shall apply:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) <I>&#8239;&#8239;&#8239;<U>Options and Stock Appreciation
Rights.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(i) If a Participant&rsquo;s employment with the Company
and its Affiliates terminates because of the Participant&rsquo;s death, then any Option or Stock Appreciation Right that has not expired
or been terminated shall become exercisable in full if the Participant&rsquo;s employment has been continuous between the date the Option
or Stock Appreciation Right was granted and the date of such Participant&rsquo;s death, and may be exercised by the Participant&rsquo;s
Successor at any time, or from time to time, within one year after the date of the Participant&rsquo;s death.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(ii) If a Participant&rsquo;s employment with the Company
and its Affiliates terminates because the Participant is disabled (within the meaning of Section&#8239;22(e)(3) of the Code), then any
Option or Stock Appreciation Right that has not expired or been terminated shall become exercisable in full if the Participant&rsquo;s
employment has been continuous between the date the Option or Stock Appreciation Right was granted and the date of such disability, and
the Participant or the Participant&rsquo;s Successor may exercise such Option or Stock Appreciation Right at any time, or from time to
time, within one year after the date of the Participant&rsquo;s termination of employment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(iii) If a Participant&rsquo;s employment terminates for
any reason other than cause (as defined in Section&#8239;20.1), death or disability, then any Option or Stock Appreciation Right that has
not expired or been terminated shall remain exercisable for three months after termination of the Participant&rsquo;s employment, but,
unless otherwise provided in the Agreement, only to the extent that such Option or Stock Appreciation Right was exercisable immediately
prior to such Participant&rsquo;s termination of employment; provided, however, that if the Participant is a Non-Employee Director, the
Option or Stock Appreciation Right shall remain exercisable until the expiration of the Term after such Non-Employee Director ceases to
be a director of the Company but, unless otherwise provided in the Agreement, only to the extent that such Option or Stock Appreciation
Right was exercisable immediately prior to such Non-Employee Director ceasing to be a director.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">(iv) Notwithstanding the foregoing Plan Sections&#8239;6.4(a)(i),
(ii)&#8239;and (iii), in no event shall an Option or a Stock Appreciation Right be exercisable after the expiration of the Term of such
Award. Any Option or Stock Appreciation Right that is not exercised within the periods set forth in Plan Sections&#8239;6.4(a)(i), (ii)&#8239;and
(iii), except as otherwise provided by the Committee in the Agreement, shall terminate as of the end of the periods described in such
Sections.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.6in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) <I><U>Performance-Based Full Value Awards.</U></I> If
a Participant&rsquo;s employment with the Company and its Affiliates terminates during a Performance Cycle because of death or disability,
or under other circumstances provided by the Committee in its discretion in the Agreement or otherwise, the Participant, unless the Committee
shall otherwise provide in the Agreement, shall be entitled to a payment with respect to a performance-based Full Value Award at the end
of the Performance Cycle based upon the extent to which achievement of performance goals was satisfied at the end of such period (as determined
at the end of the Performance Cycle) and prorated for the portion of the Performance Cycle during which the Participant was employed by
the Company or its Affiliates. Except as provided in this Section&#8239;6.4(b) or in the Agreement, if a Participant&rsquo;s employment
or other service relationship with the Company and its Affiliates terminates during a Performance Cycle, then such Participant shall not
be entitled to any payment with respect to that Performance Cycle.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) <I><U>Time Vested Restricted Stock and Stock Unit Awards.</U></I>
Unless otherwise provided in the Agreement, in case a Participant&rsquo;s employment with the Company and its Affiliates terminates because
of death or disability, the Participant shall be entitled to have vest upon such termination of employment a number of Shares of Restricted
Stock or a number of Stock Units under outstanding Awards subject only to service-based vesting that has been prorated for the portion
of the Term of the Awards during which the Participant was employed by the Company and its Affiliates, and, with respect to such Shares
or Stock Units, all restrictions shall lapse. Any Shares of Restricted Stock or Stock Units that do not vest and as to which restrictions
do not lapse under the preceding sentence shall terminate at the date of the Participant&rsquo;s termination of employment and such Shares
of Restricted Stock or Stock Units shall be forfeited to the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.5 <I><U>Rights as Stockholder.</U></I> Except as otherwise
provided in Section&#8239;6.7 and Section&#8239;7.4, each Agreement shall provide that a Participant shall have no rights as a stockholder
with respect to any securities covered by an Award unless and until the date the Participant becomes the holder of record of the Stock,
if any, to which the Award relates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.6 <I><U>Performance-Based Awards.</U></I> Any Award may
be granted as a performance-based Award if the Committee establishes one or more measures of Company, Subsidiary, business unit or individual
performance which must be attained, and the Performance Cycle over which the specified performance is to be attained, as a condition to
the vesting, exercisability, lapse of restrictions and/or settlement in cash or Shares of such Award. In connection with any such Award,
the Committee shall determine the extent to which performance goals have been attained and other applicable terms and conditions have
been satisfied, and the degree to which vesting, exercisability, lapse of restrictions and/or settlement in cash or Shares of such Award
has been earned. With respect to a performance-based Award, the Committee shall also have the authority to provide, in the Agreement or
otherwise, for the acceleration of a Performance Cycle and an adjustment or waiver of the achievement of performance goals upon the occurrence
of certain events, which may, but need not include, without limitation, a Fundamental Change, a recapitalization, a change in the accounting
practices of the Company, a change in a Participant&rsquo;s title or employment responsibilities, a Participant&rsquo;s death or retirement
or, with respect to settlements in Shares with respect to an Award, a reclassification, stock dividend, stock split or stock combination
as provided in Plan Section&#8239;17. An Agreement also may provide for a limitation on the value of an Award that a Participant may receive.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">6.7 <I><U>Dividends and Dividend Equivalents.</U></I> Any
dividends or distributions payable with respect to Shares that are subject to the unvested portion of a Restricted Stock Award will be
subject to the same restrictions and risk of forfeiture as the Shares to which such dividends or distributions relate. In its discretion,
the Committee may provide in an Agreement for a Stock Unit Award or an Other Stock-Based Award that the Participant will be entitled to
receive dividend equivalents on the units or other Share equivalents subject to the Award based on dividends actually declared on outstanding
Shares. The terms of any dividend equivalents will be as set forth in the applicable Award Agreement, including the time and form of payment
and whether such dividend equivalents will be credited with interest or deemed to be reinvested in additional units or Share equivalents.
Any dividend equivalents payable with respect to the unvested portion of a Stock Unit Award or an Other Stock-Based Award will be subject
to the same restrictions and risk of forfeiture as the units or other Share equivalents to which such dividend equivalents relate. The
Committee may, in its discretion, provide in Award Agreements for restrictions on dividends and dividend equivalents in addition to those
specified in this Section&#8239;6.7. Any Shares issued or issuable during the term of this Plan as a result of the reinvestment of dividends
or the deemed reinvestment of dividend equivalents in connection with an Award or a Prior Plan Award shall be counted against, and replenish
upon any subsequent forfeiture, the Plan&rsquo;s share reserve as provided in Section&#8239;4.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">7.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Restricted Stock
Awards.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">7.1 <I><U>Nature of Award.</U></I> An Award of Restricted
Stock under the Plan shall consist of Shares subject to restrictions on transfer and conditions of forfeiture, which restrictions and
conditions shall be included in the applicable Agreement. The Committee may provide for the lapse or waiver of any such restrictions or
conditions and the vesting of the Shares based on such factors or criteria as the Committee, in its sole discretion, may determine.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">7.2 <I><U>Stock Certificates.</U></I> Except as otherwise
provided in the applicable Agreement, each Stock certificate issued with respect to an Award of Restricted Stock shall either be deposited
with the Company or its designee, together with an assignment separate from the certificate, in blank, signed by the Participant, or bear
such legends with respect to the restricted nature of the Restricted Stock evidenced thereby as shall be provided for in the applicable
Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">7.3 <I><U>Vesting of Awards.</U></I> The Agreement shall
describe the terms and conditions by which the restrictions and conditions of forfeiture upon awarded Restricted Stock shall lapse and
the Shares vest. Upon the lapse of the restrictions and conditions, Shares free of restrictive legends, if any, relating to such restrictions
shall be issued to the Participant or a Successor or Transferee.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">7.4 <I><U>Rights as a Stockholder.</U></I> Except as otherwise
provided in the Plan or by the Committee, a Participant or a Transferee with a Restricted Stock Award shall have all the rights of a stockholder,
including the right to vote the Shares of Restricted Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">8.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Other Awards.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">8.1 <I><U>Other Stock-Based Awards.</U></I> The Committee
may from time to time grant Stock and other Awards that are valued by reference to and/or payable in whole or in part in Shares under
the Plan. The Committee, in its sole discretion, shall determine the terms and conditions of such Awards, provided that such Awards shall
not be inconsistent with the terms and purposes of the Plan. The Committee may, at its sole discretion, direct the Company to issue Shares
subject to restrictive legends and/or stop transfer instructions that are consistent with the terms and conditions of the Award to which
the Shares relate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">8.2 <I><U>Cash Incentive Awards.</U></I> A Cash Incentive
Award shall be considered a performance-based Award for purposes of, and subject to, Section&#8239;6.6, the payment of which shall be contingent
upon the degree to which one or more specified performance goals have been achieved over a specified Performance Cycle. Cash Incentive
Awards may be granted to any Participant in such amounts and upon such terms and at such times as shall be determined by the Committee,
and may be denominated in units that have a dollar value established by the Committee as of the applicable grant date. Following the completion
of the applicable Performance Cycle and the vesting of a Cash Incentive Award, payment of the settlement amount of the Award to the Participant
shall be made at such time or times in the form of cash or other forms of Awards under the Plan (valued for these purposes at their grant
date fair value) or a combination of cash and other forms of Awards as determined by the Committee and specified in the applicable Agreement.
If a Cash Incentive Award is not by its terms exempt from the requirements of Code Section&#8239;409A, then the applicable Agreement shall
contain terms and conditions intended to avoid adverse tax consequences specified in Code Section&#8239;409A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">9.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Stock Options.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">9.1 <I><U>Terms of All Options.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) An Option shall be granted pursuant to an Agreement
as either an Incentive Stock Option or a Non-Statutory Stock Option. The purchase price of each Share subject to an Option shall be determined
by the Committee and set forth in the Agreement, but shall not be less than the Fair Market Value of a Share as of the date the Option
is granted, except in the case of Substitute Awards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) The purchase price of the Shares with respect to which
an Option is exercised shall be payable in full at the time of exercise, provided that to the extent permitted by law, the Agreement may
permit some or all Participants to simultaneously exercise Options and sell the Shares thereby acquired pursuant to a brokerage or similar
relationship and use the proceeds from the sale as payment of the purchase price of the Shares. The purchase price may be payable in cash
or in such other manner as the Committee may permit, including by delivery to the Company of Shares (by actual delivery or attestation)
already owned by the Participant or by the Company withholding Shares otherwise issuable to the Participant upon the exercise of the Option
(in either case, such Shares delivered or withheld having a Fair Market Value as of the date the Option is exercised equal to the purchase
price of the Shares being purchased pursuant to the Option), or a combination thereof, as determined by the Committee, but no fractional
Shares will be issued or accepted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) Each Option shall be exercisable in whole or in part
on the terms provided in the Agreement. In no event shall any Option be exercisable at any time after the expiration of its Term. When
an Option is no longer exercisable, it shall be deemed to have lapsed or terminated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(d) Each Option granted to a Participant shall expire at
such time as the Committee shall determine at the time of grant; provided, however, that no Option shall be exercisable later than the
seventh (7th) anniversary date of its grant.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">9.2 <I><U>Incentive Stock Options.</U></I> In addition to
the other terms and conditions applicable to all Options:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) The maximum number of Shares that may be issued upon
the exercise of Incentive Stock Options shall equal the maximum number of Shares that may be the subject of Awards and issued under the
Plan as provided in the first sentence of Section&#8239;4.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) The aggregate Fair Market Value (determined as of the
date the Option is granted) of the Shares with respect to which Incentive Stock Options held by an individual first become exercisable
in any calendar year (under the Plan and all other incentive stock option plans of the Company and its Affiliates) shall not exceed $100,000
(or such other limit as may be required by the Code) if this limitation is necessary to qualify the Option as an Incentive Stock Option.
To the extent an Option or Options granted to a Participant exceed this limit, the Option(s) shall be treated as Non-Statutory Stock Option(s).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) The Agreement covering an Incentive Stock Option shall
contain such other terms and provisions that the Committee determines necessary to qualify this Option as an Incentive Stock Option.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(d) Notwithstanding any other provision of the Plan to the
contrary, no Participant may receive an Incentive Stock Option under the Plan if, at the time the Award is granted, the Participant owns
(after application of the rules contained in Code Section&#8239;424(d), or its successor provision), Shares possessing more than 10% of
the total combined voting power of all classes of stock of the Company or its Subsidiaries, unless (i)&#8239;the exercise price for all
Shares subject to that Incentive Stock Option is at least 110% of the Fair Market Value of a Share on the date of grant and (ii)&#8239;that
Option is not exercisable after the date five years from the date that Incentive Stock Option is granted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">10.&#8239;&#8239;&#8239;<I><U>Stock Appreciation
Rights.</U></I> An Award of a Stock Appreciation Right shall entitle the Participant (or a Successor or Transferee), subject to terms
and conditions determined by the Committee, to receive upon exercise of the Stock Appreciation Right all or a portion of the excess of
(i)&#8239;the Fair Market Value of a specified number of Shares as of the date of exercise of the Stock Appreciation Right over (ii)&#8239;a
specified price that shall not be less than 100% of the Fair Market Value of such Shares as of the date of grant of the Stock Appreciation
Right. A Stock Appreciation Right may be granted in connection with part or all of, in addition to, or completely independent of an Option
or any other Award under the Plan. If issued in connection with a previously or contemporaneously granted Option, the Committee may impose
a condition that exercise of a Stock Appreciation Right cancels a pro rata portion of the Option with which it is connected and vice versa.
Each Stock Appreciation Right may be exercisable in whole or in part on the terms provided in the Agreement. No Stock Appreciation Right
shall be exercisable at any time after the expiration of its Term. When a Stock Appreciation Right is no longer exercisable, it shall
be deemed to have lapsed or terminated. Upon exercise of a Stock Appreciation Right, payment to the Participant or a Successor or Transferee
shall be made at such time or times as shall be provided in the Agreement in the form of cash, Shares or a combination of cash and Shares
as determined by the Committee. The Agreement may provide for a limitation upon the amount or percentage of the total appreciation on
which payment (whether in cash and/or Shares) may be made in the event of the exercise of a Stock Appreciation Right. The Term of a Stock
Appreciation Right granted under the Plan shall be determined by the Committee, in its sole discretion; provided, however, that such Term
shall not exceed seven (7)&#8239;years.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in; text-align: left">11.</TD><TD STYLE="text-align: justify"><I><U>Stock Units.</U></I></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">11.1 <I><U>Vesting and Consideration.</U></I> A Stock Unit
shall consist of the right to receive, in cash and/or in Shares as determined by the Committee, the Fair Market Value of one or more Shares,
with any Stock Unit Award subject to such vesting conditions, and the corresponding lapse of forfeiture conditions and other restrictions,
based on such factors and occurring over such period of time as the Committee may determine in its discretion. The Committee may provide
whether any consideration other than Services must be received by the Company or any Affiliate as a condition precedent to the settlement
of a Stock Unit Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">11.2 <I><U>Payment of Award.</U></I> Following the vesting
of a Stock Unit Award, settlement of the Award and payment to the Participant shall be made at such time or times in the form of cash,
Shares (which may themselves be considered Restricted Stock under the Plan subject to restrictions on transfer and forfeiture conditions)
or a combination of cash and Shares as determined by the Committee. If the Stock Unit Award is not by its terms exempt from the requirements
of Code Section&#8239;409A, then the applicable Agreement shall contain terms and conditions intended to avoid adverse tax consequences
specified in Code Section&#8239;409A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">12.&#8239;&#8239;&#8239;<I><U>Performance-Based
Compensation.</U></I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">12.1 In the case of a performance-based Award, the lapsing
of restrictions thereon and the distribution of cash, Shares or other property pursuant thereto, as applicable, shall be subject to the
achievement over the applicable Performance Cycle of one or more performance goals based on one or more of the performance measures specified
in Section&#8239;12.2. The Committee will select the applicable performance measure(s) and specify the performance goal(s) based on those
performance measures for any Performance Cycle, specify in terms of a formula or standard the method for calculating the amount payable
to a Participant if the performance goal(s) are satisfied, and certify the degree to which applicable performance goals have been satisfied
and any amount payable in connection with an Award subject to this Section&#8239;12. In specifying the performance goals applicable to
any performance period, the Committee may provide that one or more adjustments shall be made to the performance measures on which the
performance goals are based, which may include adjustments that would cause such measures to be considered &ldquo;non-GAAP financial measures&rdquo;
within the meaning of Rule&#8239;101 under Regulation&#8239;G promulgated by the Securities and Exchange Commission. The Committee may also
adjust performance goals for a Performance Cycle in connection with an event described in Section&#8239;17 to prevent the dilution or enlargement
of a Participant&rsquo;s rights with respect to performance-based compensation. The Committee may adjust any amount determined to be otherwise
payable in connection with such an Award. The Committee may also provide, in an Agreement or otherwise, that the achievement of specified
performance goals in connection with an Award subject to this Section&#8239;12 may be waived upon the death or disability of the Participant
or under any other circumstance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">12.2 <I><U>Performance Measures.</U></I> For purposes of
any Full Value Award or Cash Incentive Award considered performance-based compensation subject to this Section&#8239;12, the performance
measures to be utilized shall be one or a combination of two or more of the following: revenue or net sales; gross profit; operating profit;
net income; earnings before one or more of interest, taxes, depreciation, amortization and other adjustments; profitability as measured
by return ratios (including, but not limited to, return on assets, return on equity, return on investment and return on revenues or gross
profit) or by the degree to which any of the foregoing earnings measures exceed a percentage of revenues or gross profit; cash flow; market
share; margins (including one or more of gross, operating and net earnings margins); stock price; total stockholder return; asset quality;
non-performing assets; operating assets; operating expenses; balance of cash, cash equivalents and marketable securities; improvement
in or attainment of expense levels or cost savings; operating asset turnover; accounts receivable levels (including measured in terms
of days sales outstanding); economic value added; improvement in or attainment of working capital levels; employee retention; customer
satisfaction; implementation or completion of critical projects; growth in customer base; or any other financial, operational or strategic
measure approved by the Committee. Any performance goal based on one or more of the foregoing performance measures may, in the Committee&rsquo;s
discretion, be expressed in absolute amounts, on a per share basis (basic or diluted), relative to one or more other performance measures,
as a growth rate or change from preceding periods, or as a comparison to the performance of specified companies or a published or special
index (including stock market indices) or other external measures, may relate to one or any combination of Company, Affiliate, business
unit or individual performance, and may be expressed in terms of differing levels of achievement, such as threshold, target and maximum
levels of achievement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">13.&#8239;&#8239;&#8239;<I><U>Effective Date and
Duration of the Plan</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">13.1 <I><U>Effective Date</U></I>. The Plan first became
effective on the Effective Date, which was the date it was first approved by the Company&rsquo;s stockholders. Material amendments to
the Plan were last approved by the Company&rsquo;s stockholders on January 28, 2022, and additional material amendments to the Plan were
approved on the Second Amendment Date, which shall be considered the date of its most recent adoption for purposes of Treasury Regulation
 &sect;1.422-2(b)(2)(i). If the Company&rsquo;s stockholders fail to approve this second amendment and restatement of the Plan within 12&#8239;months
of such approval by the Board, the amendments and restatement shall be of no further force or effect and the Plan shall continue in accordance
with its terms as in effect on January 28, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">13.2 <I><U>Duration of the Plan</U></I>. The Plan shall
remain in effect until all Stock subject to it shall be distributed, all Awards have expired or lapsed, the Plan is terminated pursuant
to Plan Section&#8239;16, or the tenth anniversary of the Second Amendment Date, whichever occurs first (the &ldquo;Termination Date&rdquo;).
Awards made before the Termination Date may be exercised, vested or otherwise effectuated beyond the Termination Date unless limited in
the Agreement or otherwise. No Award of an Incentive Stock Option shall be made more than 10&#8239;years after the Second Amendment Date
(or such other limit as may be required by the Code) if this limitation is necessary to qualify the Option as an Incentive Stock Option.
The date and time at which an Award is made or granted shall be the date and time the Committee approves the grant of the Award, or such
later date and time as may be specified by the Committee at the time it approves the Award.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">14.&#8239;&#8239;&#8239;<I><U>Plan Does Not Affect
Employment Status</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">14.1 <I><U>No Entitlement to Award</U></I>. Status as an
eligible Employee or other service provider shall not be construed as a commitment that any Award will be made under the Plan to that
eligible Employee or service provider or to eligible individuals generally.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">14.2 <I><U>No Right to Continued Employment</U></I>. Nothing
in the Plan or in any Agreement or related documents shall confer upon any Participant any right to continue in the employment of the
Company or any Affiliate or constitute any contract of employment or affect any right that the Company or any Affiliate may have to change
such person&rsquo;s compensation, other benefits, job responsibilities, or title, or to terminate the employment of such person with or
without cause.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">15.&#8239;&#8239;&#8239;<I><U>Tax Withholding</U>.
</I>The Company shall have the right to withhold from any cash payment under the Plan or any other compensation owed to a Participant
or other person (including a Successor or a Transferee) an amount sufficient to cover any required withholding taxes related to the grant,
vesting, exercise or settlement of an Award or a Prior Plan Award. The Company shall have the right to require a Participant or other
person receiving Shares under the Plan to pay the Company a cash amount sufficient to cover any required withholding taxes before actual
receipt of those Shares. In lieu of all or any part of a cash payment from a person receiving Shares under the Plan, the Committee may
permit the individual to cover all or any part of the required withholdings (but not to exceed the maximum individual statutory tax rate
in each applicable jurisdiction) through a reduction of the number of Shares delivered or delivery or tender to the Company of Shares
held by the Participant or other person, in each case valued in the same manner as used in computing the withholding taxes under the
applicable laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">16.&#8239;&#8239;&#8239;<I><U>Amendment, Modification
and Termination</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">16.1 <I><U>Amendment, Modification and Termination of Plan</U></I>.
The Board may at any time and from time to time terminate, suspend or modify the Plan. No termination, suspension, or modification of
the Plan may materially and adversely affect any right acquired by any Participant or Successor or Transferee under an Award granted before
the date of termination, suspension, or modification, unless (i)&#8239;otherwise agreed to by the Participant in the Agreement or otherwise,
or (ii)&#8239;such action is necessary to comply with applicable law or stock exchange rules. It will be conclusively presumed that any
adjustment for changes in capitalization provided for in Plan Sections&#8239;6.6 or 17 does not adversely affect these rights.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">16.2 <I><U>Amendment of Agreement</U></I>. Subject to Section&#8239;19,
the Committee may unilaterally amend the terms of any Agreement previously granted, except that no such amendment may materially and adversely
affect the rights of any Participant under the applicable Award without the Participant&rsquo;s consent, unless such amendment is necessary
to comply with applicable law or stock exchange rules or any compensation recovery policy as provided in Section&#8239;20.3.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">17.&#8239;&#8239;&#8239;&#8239;<I><U>Adjustment for
Changes in Capitalization</U>.</I> In the event of any equity restructuring (within the meaning of authoritative guidance issued by the
Financial Accounting Standards Board relating to stock-based compensation) that causes the per Share value of Shares to change, such
as a stock dividend, stock split, spin off, rights offering, or recapitalization through a large, nonrecurring cash dividend, the Committee
shall cause there to be made an equitable adjustment to (i)&#8239;the number and kind of Shares that may be issued under the Plan, and
(ii)&#8239;the number and kind of Shares or, subject to Plan Section&#8239;6.6, Stock Units, subject to and the exercise price (if applicable)
of any then outstanding Awards of Options, Stock Appreciation Rights, Restricted Stock, Stock Units or any other Awards related to shares
of Stock (to the extent such other Awards would not otherwise automatically adjust in the equity restructuring); provided, in each case,
that with respect to Incentive Stock Options, no such adjustment shall be authorized to the extent that such adjustment would cause such
options to violate Section&#8239;422(b) of the Code or any successor provision; provided further, with respect to all Awards, no such
adjustment shall be authorized to the extent that such adjustment would cause the Awards to be subject to adverse tax consequences under
Section&#8239;409A of the Code. In the event of any other change in corporate capitalization, such as a merger, consolidation, any reorganization
(whether or not such reorganization comes within the definition of such term in Section&#8239;368 of the Code), including a Fundamental
Change (subject to Plan Section&#8239;18), or any partial or complete liquidation of the Company, such equitable adjustments described
in the foregoing sentence may be made as determined to be appropriate and equitable by the Committee to prevent dilution or enlargement
of rights. In either case, any such adjustment shall be conclusive and binding for all purposes of the Plan. Unless otherwise determined
by the Committee, the number of Shares subject to an Award shall always be a whole number. In no event shall an outstanding Option or
Stock Appreciation Right be amended for the sole purpose of reducing the exercise price or grant price thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">18.&#8239;&#8239;&#8239;<I><U>Fundamental Change</U>.</I>
In the event of a proposed Fundamental Change, the Committee may, but shall not be obligated to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) if the Fundamental Change is a merger or consolidation
or statutory share exchange, make appropriate provision for the protection of the outstanding Options and Stock Appreciation Rights by
the substitution of options, stock appreciation rights and appropriate voting common stock of the corporation surviving any merger or
consolidation or, if appropriate, the parent corporation of the Company or such surviving corporation; or</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) at least ten days before the occurrence of the Fundamental
Change, declare, and provide written notice to each holder of an Option or Stock Appreciation Right of the declaration, that each outstanding
Option and Stock Appreciation Right, whether or not then exercisable, shall be canceled at the time of, or immediately before the occurrence
of the Fundamental Change in exchange for payment to each holder of an Option or Stock Appreciation Right, within ten days after the Fundamental
Change, of cash equal to (i)&#8239;for each Share covered by the canceled Option, the amount, if any, by which the Fair Market Value (as
defined in this Section) per Share exceeds the exercise price per Share covered by such Option or (ii)&#8239;for each Stock Appreciation
Right, the price determined pursuant to Section&#8239;10, except that Fair Market Value of the Shares as of the date of exercise of the
Stock Appreciation Right, as used in clause&#8239;(i) of Plan Section&#8239;10, shall be deemed to mean Fair Market Value for each Share
with respect to which the Stock Appreciation Right is calculated determined in the manner hereinafter referred to in this Section. At
the time of the declaration provided for in the immediately preceding sentence, each Stock Appreciation Right and each Option shall immediately
become exercisable in full and each person holding an Option or a Stock Appreciation Right shall have the right, during the period preceding
the time of cancellation of the Option or Stock Appreciation Right, to exercise the Option as to all or any part of the Shares covered
thereby or the Stock Appreciation Right in whole or in part, as the case may be. In the event of a declaration pursuant to Plan Section&#8239;18(b),
each outstanding Option and Stock Appreciation Right granted pursuant to the Plan that shall not have been exercised before the Fundamental
Change shall be canceled at the time of, or immediately before, the Fundamental Change, as provided in the declaration.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Notwithstanding the foregoing, no person holding an Option or a Stock
Appreciation Right shall be entitled to the payment provided for in this Section&#8239;18(b) if such Option or Stock Appreciation Right
shall have terminated, expired or been cancelled. For purposes of this Section&#8239;18 only, &ldquo;Fair Market Value&rdquo; per Share
means the cash plus the fair market value, as determined in good faith by the Committee, of the non-cash consideration to be received
per Share by the stockholders of the Company upon the occurrence of the Fundamental Change.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">19.&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<I><U>Prohibition on Repricing</U>.</I>
Except pursuant to Section&#8239;17 of the Plan in connection with an equity restructuring, or pursuant to Section&#8239;18 of the Plan
in connection with a Fundamental Change, in either case in order to prevent dilution or enlargement of the benefits or potential benefits
intended to be provided under the Plan, no Option or Stock Appreciation Right granted under the Plan may be amended to decrease the exercise
price or grant price thereof, be cancelled in exchange for the grant of any new Option or Stock Appreciation Right with a lower exercise
or grant price or any new Full Value Award, be repurchased by the Company or any Affiliate, or otherwise be subject to any action that
would be treated under accounting rules or otherwise as a &ldquo;repricing&rdquo; of such Option or Stock Appreciation Right, unless such
action is first approved by the Company&rsquo;s stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">20.&#8239;&#8239;&#8239;<I><U>Forfeitures and
Compensation Recovery</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">20.1 <I><U>Forfeiture for Cause</U></I>. Notwithstanding
any other provision of the Plan or an Agreement, if a Participant&rsquo;s employment is terminated for cause as defined in this Section&#8239;20.1,
then as of the date of such termination, any of the Participant&rsquo;s outstanding Awards that have not vested or been exercised by the
Participant will be forfeited to the Company. For purposes of this Section&#8239;20.1, &ldquo;cause&rdquo; means the Participant: (i)&#8239;committed
a felony or a crime involving moral turpitude or committed any other act or omission involving fraud, embezzlement or any other act of
dishonesty in the course of his employment by the Company or an Affiliate which conduct damaged the Company or an Affiliate; (ii)&#8239;substantially
and repeatedly failed to perform duties of the office held by the Participant as reasonably directed by the Company or an Affiliate; (iii)&#8239;committed
gross negligence or willful misconduct with respect to the Company or an Affiliate; (iv)&#8239;committed a material breach of any employment
agreement between the Participant and the Company or an Affiliate that is not cured within ten (10)&#8239;days after receipt of written
notice thereof from the Company or the Affiliate, as applicable; (v)&#8239;failed, within ten (10)&#8239;days after receipt by the Participant
of written notice thereof from the Company or an Affiliate, to correct, cease or otherwise alter any failure to comply with instructions
or other action or omission which the Board reasonably believes does or may materially or adversely affect the Company&rsquo;s or an Affiliate&rsquo;s
business or operations; (vi)&#8239;committed misconduct which is of such a serious or substantial nature that a reasonable likelihood exists
that such misconduct will materially injure the reputation of the Company or an Affiliate; (vii)&#8239;harassed or discriminated against
the Company&rsquo;s or an Affiliate&rsquo;s employees, customers or vendors in violation of the Company&rsquo;s policies with respect
to such matters; (viii)&#8239;misappropriated funds or assets of the Company or an Affiliate for personal use or willfully violated the
Company policies or standards of business conduct as determined in good faith by the Board; (ix)&#8239;failed, due to some action or inaction
on the part of the Participant, to have immigration status that permits the Participant to maintain full-time employment with the Company
or an Affiliate in the United States in compliance with all applicable immigration law; or (x)&#8239;disclosed trade secrets of the Company
or an Affiliate. The findings and decision of the Committee or the Board, if applicable, with respect to any such matter, including those
regarding the acts of the Participant and the damage done to the Company, will be final for all purposes. No decision of the Committee,
however, will affect the finality of the discharge of the individual by the Company or an Affiliate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">20.2 <I><U>Forfeiture Events</U></I>. The Committee may
specify in an Agreement that the Participant&rsquo;s rights, payments and benefits with respect to an Award shall be subject to reduction,
cancellation, forfeiture, or recoupment upon the occurrence of certain specified events, in addition to any otherwise applicable vesting
or performance conditions of an Award. Such events may include, but shall not be limited to, termination of employment for cause, termination
of employment for any other reason, violation of material policies of the Company and its Affiliates, breach of noncompetition, confidentiality,
or other restrictive covenants that may apply to the Participant, or other conduct by the Participant that is detrimental to the business
or reputation of the Company and its Affiliates.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">20.3 <I><U>Compensation Recovery Policy</U></I>. Awards
and any compensation associated therewith may be made subject to forfeiture, recovery by the Company or other action pursuant to any compensation
recovery policy adopted by the Board or the Committee at any time, including in response to the requirements of Section&#8239;10D of the
Exchange Act and any implementing rules and regulations thereunder, or as otherwise required by law. Any Agreement may be unilaterally
amended by the Committee to comply with any such compensation recovery policy.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">21.&#8239;&#8239;&#8239;<I><U>Corporate Mergers,
Acquisitions, Etc</U>.</I> The Committee may also grant Substitute Awards under the Plan in substitution for, or in connection with the
assumption of, existing options, stock appreciation rights, restricted stock or other awards granted, awarded or issued by another corporation
and assumed or otherwise agreed to be provided for by the Company pursuant to or by reason of a transaction involving a corporate merger,
consolidation, acquisition of property or stock, separation, reorganization or liquidation to which the Company or a Subsidiary is a party.
The terms and conditions of the Substitute Awards may vary from the terms and conditions set forth in the Plan to the extent as the Board
at the time of the grant may deem appropriate to conform, in whole or in part, to the provisions of the awards in substitution for which
they are granted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">22.&#8239;&#8239;&#8239;<I><U>Unfunded Plan</U>.
</I>The Plan shall be unfunded and the Company shall not be required to segregate any assets that may at any time be represented by Awards
under the Plan. Neither the Company, its Affiliates, the Committee, nor the Board of Directors shall be deemed to be a trustee of any
amounts to be paid under the Plan nor shall anything contained in the Plan or any action taken pursuant to its provisions create or be
construed to create a fiduciary relationship between the Company and/or its Affiliates, and a Participant or Successor or Transferee.
To the extent any person acquires a right to receive an Award under the Plan, this right shall be no greater than the right of an unsecured
general creditor of the Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">23.&#8239;&#8239;&#8239;<I><U>Limits of Liability</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">23.1 <I><U>Contractual Liability Only</U></I>. Any liability
of the Company to any Participant with respect to an Award shall be based solely upon contractual obligations created by the Plan and
the Award Agreement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">23.2 <I><U>Liability Limit</U></I>. Except as may be required
by law, neither the Company nor any member of the Board of Directors or of the Committee, nor any other person participating in any determination
of any question under the Plan, or in the interpretation, administration or application of the Plan, shall have any liability to any party
for any action taken, or not taken, in good faith under the Plan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">24.&#8239;&#8239;&#8239;<I><U>Compliance with
Applicable Legal Requirements</U>.</I> No certificate for Shares distributable pursuant to the Plan shall be issued and delivered unless
the issuance of the certificate complies with all applicable legal requirements including, without limitation, compliance with the provisions
of applicable state securities laws, the Securities Act of 1933, as amended and in effect from time to time or any successor statute,
the Exchange Act and the requirements of the exchanges on which the Company&rsquo;s Shares may, at the time, be listed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">25.&#8239;&#8239;&#8239;<I><U>Deferrals and Settlements</U>.
</I>The Committee may require or permit Participants to elect to defer the issuance of Shares or the settlement of Awards in cash under
such rules and procedures as it may establish under the Plan. It may also provide that deferred settlements include the payment or crediting
of interest on the deferral amounts.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">26.&#8239;&#8239;&#8239;<I><U>Other Benefit and
Compensation Programs</U>.</I> Payments and other benefits received by a Participant under an Award made pursuant to the Plan shall not
be deemed a part of a Participant&rsquo;s regular, recurring compensation for purposes of the termination, indemnity or severance pay
laws of any country and shall not be included in, nor have any effect on, the determination of benefits under any other employee benefit
plan, contract or similar arrangement provided by the Company or an Affiliate unless expressly so provided by such other plan, contract
or arrangement, or unless the Committee expressly determines that an Award or portion of an Award should be included to accurately reflect
competitive compensation practices or to recognize that an Award has been made in lieu of a portion of competitive cash compensation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">27.&#8239;&#8239;&#8239;<I><U>Beneficiary Upon
Participant&rsquo;s Death</U>.</I> To the extent that the transfer of a Participant&rsquo;s Award at his or her death is permitted under
an Agreement, a Participant&rsquo;s Award shall be transferable at death to the estate or to the person who acquires the right to succeed
to the Award by bequest or inheritance.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">28.&#8239;&#8239;&#8239;<I><U>Requirements of
Law</U>.</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">28.1 <I><U>Governing Law</U></I>. To the extent that federal
laws do not otherwise control, the Plan and all determinations made and actions taken pursuant to the Plan shall be governed by the laws
of the State of Minnesota without regard to its conflicts-of-law principles and shall be construed accordingly.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">28.2 <I><U>Severability</U></I>. If any provision of the
Plan shall be held illegal or invalid for any reason, the illegality or invalidity shall not affect the remaining parts of the Plan, and
the Plan shall be construed and enforced as if the illegal or invalid provision had not been included.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">29.&#8239;&#8239;&#8239;<I><U>Code Section&#8239;409A</U>.</I>
It is intended that (i)&#8239;all Awards of Options, Stock Appreciation Rights and Restricted Stock under the Plan will not provide for
the deferral of compensation within the meaning of Code Section&#8239;409A and thereby be exempt from Code Section&#8239;409A, and (ii)&#8239;all
other Awards under the Plan will either not provide for the deferral of compensation within the meaning of Code Section&#8239;409A, or
will comply with the requirements of Code Section&#8239;409A, and to the maximum extent permitted, the Plan and all Awards shall be limited,
construed and interpreted in accordance with such intent. The Plan and any Agreement may be unilaterally amended by the Company in any
manner deemed necessary or advisable by the Committee or Board in order to maintain such exemption from or compliance with Code Section&#8239;409A,
and any such amendment shall conclusively be presumed to be necessary to comply with applicable law. Notwithstanding anything to the contrary
in the Plan or any Agreement, with respect to any Award that constitutes a deferral of compensation subject to Code Section&#8239;409A:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(a) If any amount is payable under such Award upon a termination
of employment, a termination of employment will be deemed to have occurred only at such time as the Participant has experienced a &ldquo;separation
from service&rdquo; as such term is defined for purposes of Code Section&#8239;409A;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(b) If any amount shall be payable with respect to any such
Award as a result of a Participant&rsquo;s &ldquo;separation from service&rdquo; at such time as the Participant is a &ldquo;specified
employee&rdquo; within the meaning of Code Section&#8239;409A, then no payment shall be made, except as permitted under Code Section&#8239;409A,
prior to the first business day after the earlier of (i)&#8239;the date that is six months after the Participant&rsquo;s separation from
Service or (ii)&#8239;the Participant&rsquo;s death. Unless the Committee has adopted a specified employee identification policy as contemplated
by Code Section&#8239;409A, specified employees will be identified in accordance with the default provisions specified under Code Section&#8239;409A;
and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">(c) Each amount to be paid or benefit to be provided under
this Plan or any Award shall be construed as a separate and distinct payment for purposes of Code Section 409A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#8239;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">None of the Company, the Committee or any other person involved with
the administration of this Plan shall in any way be responsible for ensuring the exemption of any Award from, or compliance by any Award
with, the requirements of Code Section&#8239;409A. By accepting an Award under this Plan, each Participant acknowledges that the Company
has no duty or obligation to design or administer the Plan or Awards granted thereunder in a manner that minimizes a Participant&rsquo;s
tax liabilities, including the avoidance of any additional tax liabilities under Code Section&#8239;409A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8239;</P>

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

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>tm2318171d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B><U>Exhibit 107</U></B></P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Form Type)</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"><B>DIGI INTERNATIONAL INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact Name of Registrant as Specified in its Charter)</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"><U>Table 1: Newly Registered Securities</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Security Type</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Security <BR>
Class Title</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fee <BR>
Calculation<BR>
 Rule</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount<BR>
 Registered&nbsp;<SUP>(1)(2)</SUP></B></FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed<BR>
 Maximum<BR>
 Aggregate<BR>
 Offering&nbsp;Price<BR>
 Per&nbsp;Share&nbsp;<SUP>(3)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: super; font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed<BR>
 Maximum<BR>
 Aggregate<BR>
 Offering&nbsp;Price<BR>
 <SUP>(3)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fee Rate</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount of<BR>
 Registration<BR>
 Fee</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center; padding-bottom: 1pt">Equity</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center; padding-bottom: 1pt">Common Stock, $.01 par value per share</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other<SUP>(3)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: center; padding-bottom: 1pt">1,100,000 shares</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">35.945</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">39,539,500</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$110.20 per $1,000,000</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">4,357.26</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total Offering Amounts</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">39,539,500</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,357.26</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Total Fee Offsets</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD COLSPAN="5" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net Fee Due</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="text-align: left; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">4,357.26</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: left">As described in the Explanatory Note in this Registration Statement, represents 1,100,000 additional shares
of common stock, $.01 par value per share (&ldquo;<U>Common Stock</U>&rdquo;) being registered for the first time pursuant to the Digi
International Inc. 2021 Omnibus Incentive Plan, as amended and restated.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: left">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;),
this Registration Statement includes an indeterminate number of additional shares as may be issuable as a result of a stock split, stock
dividend or similar adjustment of the outstanding Common Stock of the Registrant.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: left; padding-right: 2.7pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Estimated solely for the
purpose of calculating the amount of the registration fee pursuant to Rule 457(h) under the Securities Act, based on the average of the
high and low sales prices per share of the Registrant&rsquo;s Common Stock on </FONT>June 5, 2023<FONT STYLE="font-family: Times New Roman, Times, Serif">,
as reported on the Nasdaq Stock Market.</FONT></TD></TR></TABLE>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

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<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>tm2318171d1_s8img001.jpg
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
