<SEC-DOCUMENT>0001553350-25-000073.txt : 20250620
<SEC-HEADER>0001553350-25-000073.hdr.sgml : 20250620
<ACCEPTANCE-DATETIME>20250620165442
ACCESSION NUMBER:		0001553350-25-000073
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20250620
DATE AS OF CHANGE:		20250620
EFFECTIVENESS DATE:		20250620

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lightwave Logic, Inc.
		CENTRAL INDEX KEY:			0001325964
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS PLASTIC PRODUCTS [3080]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		EIN:				820497368
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-288209
		FILM NUMBER:		251062108

	BUSINESS ADDRESS:	
		STREET 1:		369 INVERNESS PARKWAY
		STREET 2:		SUITE 350
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112
		BUSINESS PHONE:		(720) 340-4949

	MAIL ADDRESS:	
		STREET 1:		369 INVERNESS PARKWAY
		STREET 2:		SUITE 350
		CITY:			ENGLEWOOD
		STATE:			CO
		ZIP:			80112

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THIRD-ORDER NANOTECHNOLOGIES INC
		DATE OF NAME CHANGE:	20070320

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THIRD-ORDER NANOTECHNOLOIES INC
		DATE OF NAME CHANGE:	20070222

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PSI TEC HOLDINGS INC
		DATE OF NAME CHANGE:	20050503
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>lwlg_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&mdash;&mdash;&mdash;&mdash;&mdash;&mdash;&mdash;</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 12pt"><B>Lightwave Logic, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Nevada</B></TD>
    <TD ROWSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>82-049-7368</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt">(State or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt">(I.R.S. Employer<BR>
Identification No.)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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="border-bottom: black 1pt solid; text-align: center"><B>369 Inverness Parkway, Suite 350<BR>
Englewood, Colorado</B></TD>
    <TD ROWSPAN="2">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><B>80112</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 9pt">(Address of principal executive offices)</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 9pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 12pt"><B>Lightwave Logic, Inc. 2025 Equity Incentive Plan</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 9pt">(Full title of the plan)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>James S. Marcelli</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Financial Officer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>369 Inverness Parkway, Suite 350<BR>
    Englewood, Colorado 80112</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Telephone: (720) 340-4949</B></P></TD>
    <TD ROWSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Copy to:</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Clayton E. Parker, Esq.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>K&amp;L Gates LLP</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>200 S. Biscayne Blvd., Suite 3900</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Miami, FL 33131</B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt">(Name, address and telephone number of agent for service)</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Telephone: (305) 539-3300</B></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 27pt">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging
growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting
company,&rdquo; and &quot;emerging growth company&quot; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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="padding-left: 24.75pt">Large accelerated filer <FONT STYLE="font-family: Wingdings">o</FONT></TD>
    <TD STYLE="padding-left: 24.75pt">Accelerated filer <FONT STYLE="font-family: Wingdings">o</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 24.75pt">Non-accelerated filer <FONT STYLE="font-family: Wingdings">&#254;</FONT></TD>
    <TD STYLE="padding-left: 24.75pt">Smaller reporting company <FONT STYLE="font-family: Wingdings">&#254;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 24.75pt">&nbsp;</TD>
    <TD STYLE="padding-left: 24.75pt">Emerging growth company <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

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

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The documents containing the information
specified in Item 1 and Item 2 of Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities
Act of 1933 (the &ldquo;Securities Act&rdquo;). In accordance with the rules and regulations of the U.S. Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) and the instructions to Form S-8, such documents are not being filed with the Commission either as part
of this registration statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) or as prospectuses or prospectus supplements pursuant
to Rule 424 under the Securities Act.</P>

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The following documents have
been previously filed by the Company with the Commission and are hereby incorporated by reference into this registration statement and
shall be deemed a part hereof:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">The Company&rsquo;s <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000420/lwlg_10k-123124.htm" STYLE="-sec-extract: exhibit">Annual Report on Form 10-K</A> for the fiscal year ended December 31, 2024, filed with
the Commission on March 18, 2025, as amended by that <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000493/lwlg_10ka-123124.htm" STYLE="-sec-extract: exhibit">Form 10-K/A</A> filed with the Commission on March 28, 2025;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000793/lwlg_033125-10q.htm" STYLE="-sec-extract: exhibit">March 31, 2025</A>, filed with the
Commission on May 13, 2025;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Current Reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000012/lwlg_8k.htm" STYLE="-sec-extract: exhibit">January 2, 2025</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000907/lwlg_8k.htm" STYLE="-sec-extract: exhibit">May 19,
2025</A> (provided that any portions of such reports that are deemed furnished and not filed pursuant to instructions to Form 8-K shall not
be incorporated by reference into this Registration Statement); and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify">The description of the Common Stock contained in the registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000155335021000760/lwlg_8a12b.htm" STYLE="-sec-extract: exhibit">Form 8-A</A> filed on August
27, 2021, under Section 12(b) of the Securities Exchange Act of 1934, including any amendment or report filed for the purpose of updating
that description.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In addition, all documents that
the Company files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act subsequent to the effective date of this Registration
Statement (except for any portions of the Company&rsquo;s Current Reports on Form 8-K furnished pursuant to Item 2.02 or Item 7.01 thereof
and any corresponding exhibits thereto not filed with the Commission), but prior to the filing of a post-effective amendment to this Registration
Statement indicating that all securities offered hereby have been sold or which deregisters all securities then remaining unsold shall
be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing such documents.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For purposes of this Registration
Statement, any document or statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document which also is
or is deemed to be incorporated by reference herein modifies or supersedes such document or statement in such document. Any such 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: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 4. Description of Securities.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Not applicable, see Item 3(4)
above.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The validity of
our securities registered hereby has been passed upon by David M. Bovi, Esq., of David M. Bovi, P.A. As of June 20, 2025, David Bovi beneficially
owned shares of our Common Stock, the aggregate value of which exceeds $50,000.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 6. Indemnification of Directors and Officers.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Under the Nevada Revised Statutes,
director immunity from liability to a company or its shareholders for monetary liabilities applies automatically unless it is specifically
limited by a company&rsquo;s articles of incorporation.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Nevada Revised Statutes 78.751
and 78.7502 have provisions that provide for discretionary and mandatory indemnification of officers, directors, employees, and agents
of a corporation. Under these provisions, such persons may be indemnified by a corporation against expenses, including attorney&rsquo;s
fees, judgment, fines and amounts paid in settlement, actually and reasonably incurred by him in connection with the action, suit or proceeding,
if he acted in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation
and with respect to any criminal action or proceeding had no reasonable cause to believe his conduct was unlawful.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">To the extent that a director,
officer, employee or agent has been successful on the merits or otherwise in defense of any action, suit or proceeding, or in defense
of any claim, issue or matter, the Nevada Revised Statues provide that he must be indemnified by the Company against expenses, including
attorney&rsquo;s fees, actually and reasonably incurred by him in connection with the defense.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Section 78.7502 of the Nevada
Revised Statues also provides that any discretionary indemnification, unless ordered by a court or advanced by the Company, may be made
only as authorized in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper
in the circumstances.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company&rsquo;s articles of
incorporation state that no director or officer shall be personally liable to the Company or its stockholders for monetary damages for
any breach of fiduciary duty by such person as a director or officer. Notwithstanding the foregoing sentence, a director or officer shall
be liable to the extent provided by applicable law (i) for acts or omissions which involve intentional misconduct, fraud or a knowing
violation of the law or (ii) for the payment of dividends in violation of Nevada Revised Statutes Section 78.300.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company&rsquo;s bylaws state
that Company shall, to the fullest extent permitted by Nevada law, indemnify any person who is or was a director or officer of the Company
or is or was a director or officer of the Company serving at the Company&rsquo;s request as a director, officer, employee, or agent of
another corporation, partnership, joint venture, trust, or other entity (each such person, an &ldquo;Indemnitee&rdquo;) against Expenses
(as defined below), including without limitation attorneys&rsquo; fees, costs, expenses, judgments, fines, and amounts paid in settlement
(collectively, &ldquo;Expenses&rdquo;), actually and reasonably incurred by the Indemnitee in connection with any threatened, pending,
or completed action, suit, or proceeding, whether civil, criminal, administrative, or investigative, whether or not an action, suit or
proceeding by or in the right of the Company, to which the Indemnitee is, was, or is threatened to be made a party by reason of being
an Indemnitee</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Section 2 of Article VI of the
Company&rsquo;s bylaws state that Expenses of Indemnitees must be paid or reimbursed by the Company or through insurance purchased and
maintained by the Company or through other financial arrangements made by the Company, as they are incurred and in advance of the final
disposition of the action, suit, proceeding or claim described in Section 1 of this Article VI, to the fullest extent permitted by Nevada
law. Section 3 states that the Company may, by action of its Board of Directors and to the extent provided in such action, indemnify employees
and other persons as though they were Indemnitees.</P>

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

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Section 4 of Article VI states
that the Company may purchase and maintain insurance or make other financial arrangements on behalf of any Indemnitee for any liability
asserted against him or her and liability and expenses incurred by him or her in his or her capacity as a director, officer, employee,
member, managing member or agent, or arising out of his or her status as such, whether or not the Company has the authority to indemnify
him or her against such liability and expenses. Section 5 further states that the rights of indemnification set out in Article VI shall
be in addition to and not exclusive of any other rights to which any Indemnitee may be entitled under the articles of incorporation, bylaws,
any other agreement with the Company, any action taken by the stockholders or disinterested directors of the Company, or otherwise. Further,
the termination of any proceeding by judgment, order, settlement, conviction or upon a plea of nolo contendere or its equivalent shall
not, of itself, create a presumption that the person did not act in good faith and in a manner which the person reasonably believed to
be in or not opposed to the best interests of this Company, or, with respect to any criminal proceeding, that the person had reasonable
cause to believe that the conduct was unlawful.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Section 10 of Article VI states
that if the bylaws or any portion thereof shall be invalidated on any ground by any court of competent jurisdiction, the Company shall
indemnify each director, officer or other agent to the fullest extent permitted by any applicable portion of such bylaws that shall not
have been invalidated, or by any other applicable law.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 7. Exemption from Registration Claimed.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&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="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>Number</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 8pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; text-align: center">4.1</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="http://www.sec.gov/Archives/edgar/data/1325964/000107997325000511/lwlg_def14a.htm" STYLE="-sec-extract: exhibit">2025 Equity Incentive Plan (incorporated by reference to Appendix A to the Company&rsquo;s Proxy Statement pursuant to Section 14(a) of the Exchange Act filed with the SEC on March 28, 2025)</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; text-align: center">5.1</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="ex5x1.htm">Opinion of David M. Bovi, P.A.*</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; text-align: center">23.1</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="ex5x1.htm">Consent of David M. Bovi, P.A. (Included in Exhibit 5.1)*</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; text-align: center">23.2</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="ex23x2.htm">Consent of Stephano Slack LLC, independent registered public accounting firm*</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; text-align: center">107</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="ex107.htm">Filing Fee Exhibit*</A></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>*</TD>
    <TD>Filed herewith</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 9. Undertakings</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The undersigned registrant hereby undertakes:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">(1)</TD><TD>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><B>(i)</B></TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of the Securities Act;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><B>(ii)</B></TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of the Registration
Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price
set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in"><B>(iii)</B></TD><TD STYLE="text-align: justify">To include any material information with respect to the plan of distribution not previously disclosed
in this Registration Statement or any material change to such information in this Registration Statement;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>provided, however,</I><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT>that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Exchange
Act that are incorporated by reference in this Registration Statement.</P>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the&nbsp;Securities Act, each such post-effective
amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial<FONT STYLE="font-size: 13.5pt">&nbsp;</FONT><I>bona fide</I><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT>offering
thereof; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered
which remain unsold at the termination of the offering.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the&nbsp;Securities
Act, each filing of the Company&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering
of such securities at that time shall be deemed to be the initial<FONT STYLE="font-size: 13.5pt">&nbsp;</FONT><I>bona fide</I><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT>offering
thereof.</TD></TR></TABLE>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the&nbsp;Securities Act&nbsp;may be permitted
to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has
been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the&nbsp;Securities Act&nbsp;and
is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant
of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit
or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the&nbsp;Securities Act&nbsp;and will be governed
by the final adjudication of such issue.</TD></TR></TABLE>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of
the Securities Act, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Englewood, State of Colorado, on June 20, 2025.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><B>LIGHTWAVE LOGIC, INC.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>By:</TD>
    <TD STYLE="border-bottom: black 1pt solid">/s/ Yves LeMaitre</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Yves LeMaitre</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Chief Executive Officer,</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>Principal Executive Officer</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&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="border-bottom: black 1pt solid; text-align: center; width: 23%"><FONT STYLE="font-size: 8pt"><B>Signature</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 60%"><FONT STYLE="font-size: 8pt"><B>Title</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 15%"><FONT STYLE="font-size: 8pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; border-bottom: black 1pt solid; vertical-align: bottom">/s/ Yves LeMaitre</TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2">Chief Executive Officer and Director (principal executive officer)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Yves LeMaitre</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid">/s/ James S. Marcelli</TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2">Chief Financial Officer, Chief Operating Officer, Secretary and Director (principal financial and accounting officer)</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>James S. Marcelli</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid">/s/ Ronald A. Bucchi</TD>
    <TD>&nbsp;</TD>
    <TD>Chairman of the Board of Directors</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Ronald A. Bucchi</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid">/s/ Siraj Nour El-Ahmadi</TD>
    <TD>&nbsp;</TD>
    <TD>Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Siraj Nour El-Ahmadi</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid">/s/ Laila Partridge</TD>
    <TD>&nbsp;</TD>
    <TD>Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Laila Partridge</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid">/s/ Craig Ciesla</TD>
    <TD>&nbsp;</TD>
    <TD>Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Craig Ciesla</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid">/s/ Thomas M. Connelly, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD>Director</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">June 20, 2025</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Thomas M. Connely, Jr.</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>ex5x1.htm
<DESCRIPTION>LEGAL OPINION
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

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

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

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">LETTERHEAD OF DAVID M. BOVI, P.A.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">June 20, 2025</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Lightwave Logic, Inc.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">369 Inverness Parkway, Suite 350<BR>Englewood,
Colorado 80112</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Re:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Lightwave Logic, Inc.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Registration Statement on Form S-8</FONT></TD></TR></TABLE>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 7.5pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Ladies and Gentlemen:</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We have acted as counsel for Lightwave Logic,
Inc., a Nevada corporation (the &#8220;<FONT STYLE="text-decoration: underline solid">Company</FONT>&#8221;), with respect to certain
legal matters in connection with the registration by the Company under the Securities Act of 1933, as amended (the &#8220;<FONT STYLE="text-decoration: underline solid">Securities
Act</FONT>&#8221;), of the offer and sale of: 6,000,000&#160;shares of common stock, par value $0.001 per share, of the Company (the
&#8220;<FONT STYLE="text-decoration: underline solid">Common Stock</FONT>&#8221;) pursuant to the Lightwave Logic, Inc. 2025 Equity Incentive
Plan (the &#8220;<FONT STYLE="text-decoration: underline solid">2025 Plan</FONT>&#8221;). The shares of Common Stock that are to be issued
under the 2025 Plan are referred to herein as the &#8220;<FONT STYLE="text-decoration: underline solid">Shares</FONT>.&#8221;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">In connection with the foregoing, we have examined
and are familiar with the 2025 Plan, certificate of incorporation of the Company, as amended, the bylaws of the Company, the corporate
proceedings with respect to the issuance of the Shares, the registration statement on Form S-8 filed in connection with the registration
of the Shares (the &#8220;<FONT STYLE="text-decoration: underline solid">Registration Statement</FONT>&#8221;), and such other certificates,
instruments and documents as we have considered necessary or appropriate for purposes of this opinion. In our examination of these documents,
we have assumed, without independent investigation, the genuineness of all signatures, the legal capacity of all individuals who have
executed any of the documents, the authenticity of all documents submitted to us as originals and the conformity to the original documents
of all copies.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Based upon the foregoing, we are of the opinion
that the Shares have been duly authorized and, when the Shares are issued in accordance with the provisions of the 2025 Plan, will be
validly issued and are fully paid and non-assessable.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We render no opinion herein as to matters involving
the laws of any jurisdiction other than the Nevada Revised Statutes (the &#8220;NRS&#8221;). We are not admitted to practice in the State
of Nevada; however, we are generally familiar with the NRS as currently in effect and have made such inquiries as we consider necessary
to render the opinions above. This opinion is limited to the effect of the current state of the law of the NRS and the facts as they
currently exist. We assume no obligation to revise or supplement this opinion in the event of future changes in such law or the interpretations
thereof or such facts.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt; text-indent: 36pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">We hereby consent to the filing of this opinion
as an exhibit to the Registration Statement. In giving this consent, we do not admit that we are within the category of persons whose
consent is required under Section&#160;7 of the Securities Act and the rules and regulations thereunder.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Very truly yours,</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">&#160;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">/s/ David M. Bovi, P.A.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">David M. Bovi, P.A.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>


<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; text-align: center; margin-top: 0; margin-bottom: 0"></P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex23x2.htm
<DESCRIPTION>CONSENT
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>EXHIBIT 23.2</B></P>

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

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

<P STYLE="text-align: center; font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt">&nbsp;</P>

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We consent to the incorporation by reference in this Registration Statement
of Lightwave Logic, Inc. on Form S-8 to be filed on June 20, 2025 of our report dated March 18, 2025, relating to the financial statements
of Lightwave Logic, Inc., which report was included in the Annual Report on Form 10-K filed March 18, 2025.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">June 20, 2025</P>



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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ex107.htm
<DESCRIPTION>CALCULATION OF FILING FEE TABLE
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<P STYLE="text-align: right; margin: 0">Exhibit 107</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><U>Form S-8</U></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><U>Lightwave Logic, Inc. </U></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><U>Table 1: Newly Registered
Securities </U></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
  <TR>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="width: 13%; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="width: 0%; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="width: 18%; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-top: black 1pt solid; border-right: black 1pt solid; border-left: black 1pt solid; padding-right: 1.4pt; padding-left: 1.4pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Security Type</B></FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Security</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Class</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Title</B></P></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>Fee<BR>
Calculation<BR>
Rule</B></FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount<BR>
Registered<FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(1)</SUP></FONT></B></FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>Proposed<BR>
Maximum<BR>
Offering<BR>
Price Per<BR>
Share</B></FONT></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum<BR>
    Aggregate</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Offering Price</B></FONT><B><FONT STYLE="font-size: 5pt">(2)</FONT></B></P></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1.25pt">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Fee</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Rate</B></P></TD>
    <TD STYLE="border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-right: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Amount of<BR>
Registration<BR>
Fee</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt"><FONT STYLE="font-size: 8pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1pt"><FONT STYLE="font-size: 8pt">Common Stock, $0.001 par value per share, reserved for issuance under the Lightwave Logic, Inc. 2025 Equity Incentive Plan</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">Rule 457(c) and Rule 457(h)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">5,800,000<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$1.24<SUP>(3)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$7,192,000<SUP>(3)</SUP></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">0.0001531</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-right: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$1,101.10</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt"><FONT STYLE="font-size: 8pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: top; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1pt"><FONT STYLE="font-size: 8pt">Common Stock, $0.001 par value per share, that may be issued pursuant to the exercise of outstanding stock options under the Lightwave Logic, Inc. 2025 Equity Incentive Plan</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">Rule 457(h)</FONT></TD>
    <TD STYLE="border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">200,000</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$1.33<SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$266,000<SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">0.0001531</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-right: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$40.73</FONT></TD></TR>
  <TR>
    <TD COLSPAN="7" STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$7,458,000</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-right: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$1,141.82</FONT></TD></TR>
  <TR>
    <TD COLSPAN="7" STYLE="vertical-align: top; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>Total Fee Offsets</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-right: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$ -</FONT></TD></TR>
  <TR>
    <TD COLSPAN="7" STYLE="vertical-align: top; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.25pt 1.5pt 1.4pt; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>Net Fee Due</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 1.25pt; padding-left: 1.25pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 1.25pt; padding-left: 1.4pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding: 1.5pt 1.4pt 1.5pt 1.25pt; text-align: center"><FONT STYLE="font-size: 8pt">$1,141.83</FONT></TD></TR>
  </TABLE>
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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">In accordance with Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), this registration statement on Form S-8 (the &ldquo;<U>Registration Statement</U>&rdquo;) shall be deemed to cover any additional shares of Common Stock, $0.001 par value per share (the &ldquo;<U>Common Stock</U>&rdquo;) of Lightwave Logic, Inc. (the &ldquo;<U>Company</U>&rdquo;) that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Common Stock, as applicable.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Includes
    6,000,000 shares reserved for issuance under the Lightwave Logic, Inc. 2025 Equity Incentive Plan (the &ldquo;<U>2025 Plan</U>&rdquo;)
    at the time of its adoption, minus 200,000 shares of Common Stock that as of the date hereof are subject to options outstanding under
    the 2025 Plan.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act based upon the average of the high and low sale prices of the Common Stock as reported on the Nasdaq Capital Market on June 18, 2025.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
    <TD STYLE="padding: 1.5pt 1.25pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt">Estimated in accordance with Rule 457(h) promulgated under the Securities Act solely for purposes of calculating the registration fee on the basis of $1.33 per share, the weighted-average exercise price of stock option awards outstanding under the 2025 Plan as of the date hereof.</FONT></TD></TR>
  </TABLE>
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