<SEC-DOCUMENT>0001171843-23-005115.txt : 20230808
<SEC-HEADER>0001171843-23-005115.hdr.sgml : 20230808
<ACCEPTANCE-DATETIME>20230808171856
ACCESSION NUMBER:		0001171843-23-005115
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230808
DATE AS OF CHANGE:		20230808
EFFECTIVENESS DATE:		20230808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Anika Therapeutics, Inc.
		CENTRAL INDEX KEY:			0000898437
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				043145961
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-273812
		FILM NUMBER:		231152575

	BUSINESS ADDRESS:	
		STREET 1:		32 WIGGINS AVENUE
		CITY:			BEDFORD
		STATE:			MA
		ZIP:			01730
		BUSINESS PHONE:		(781) 457-9000

	MAIL ADDRESS:	
		STREET 1:		32 WIGGINS AVENUE
		CITY:			BEDFORD
		STATE:			MA
		ZIP:			01730

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANIKA THERAPEUTICS INC
		DATE OF NAME CHANGE:	19970114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANIKA RESEARCH INC
		DATE OF NAME CHANGE:	19930309
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>fs8_080123.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: red"><B>As filed with the Securities and
Exchange Commission on August 8, 2023</B></P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 4pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="width: 42%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>FORM S-8</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="width: 42%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Anika
Therapeutics, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Exact name of registrant as specified in its
charter)</I></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: top">
    <TD STYLE="width: 42%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 16%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>04-3145961</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"><I>(State or other jurisdiction of</I></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>(I.R.S. Employer Identification No.</I></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"><I>incorporation or organization)</I></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</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: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>32 Wiggins Avenue</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Bedford, Massachusetts</B></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"><B>01730</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"><I>(Address of principal executive offices)</I></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>(Zip code)</I></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="width: 42%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2017 Omnibus Incentive Plan</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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="width: 42%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 16%; border-top: Black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 42%; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cheryl R. Blanchard</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>32 Wiggins Avenue</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bedford, Massachusetts 01730</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(781) 457-9000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Name, address, including zip code, and telephone
number, including area code, of agent for service)</I></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: top">
    <TD STYLE="width: 42%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>With copies to:</I></FONT></TD>
    <TD STYLE="width: 42%; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nicole Daley</B></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"><B>David Colleran</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"><B>Goodwin Procter LLP</B></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"><B>Anika Therapeutics, Inc.</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"><B>100 Northern Avenue</B></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"><B>32 Wiggins Avenue</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"><B>Boston, MA 02110</B></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"><B>Bedford, MA 01730</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"><B>(617) 570-1354</B></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"><B>(781) 457-9261</B></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">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 5%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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&nbsp;7(a)(2)(B) of the Securities Act. &#9744;</P>

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 4pt solid">&nbsp;</DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>STATEMENT OF INCORPORATION BY REFERENCE</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: justify">This Registration Statement on Form S-8 registers
435,000 additional shares of the Registrant&rsquo;s common stock, $0.01 par value per share (&ldquo;Common Stock&rdquo;), to be issued
under the Registrant&rsquo;s 2017 Omnibus Incentive Plan, as amended (the &ldquo;Plan&rdquo;). The additional shares represent an increase
in the number of shares of Common Stock reserved for issuance under the Plan, which increase was previously approved by the Board and
subsequently approved by the Registrant&rsquo;s stockholders on June 14, 2023 at the Registrant&rsquo;s 2023 Annual Meeting of Stockholders.</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: justify">The additional shares described above are of the
same class as other securities relating to the Plan for which the Registrant previously filed registration statements on Form S-8 with
the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on July 7, 2017 (File No. 333-219190), June 21, 2019 (File
No. 333-232254), June 19, 2020 (File No. 333-239304), August 6, 2021 (File No. 333-258529), and August 8, 2022 (File No. 333-266550) (collectively,
the &ldquo;Prior Registration Statements&rdquo;). The information contained in the Prior Registration Statements, as filed with the Commission,
are hereby incorporated by reference pursuant to General Instruction E to Form S-8.</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: 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>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 5%; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 94%; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_31.htm">4.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_31.htm">Certificate of Incorporation of Anika Therapeutics, Inc.</A> (incorporated by reference to Exhibit&nbsp;3.1 to the Current Report on Form 8-K filed on June 6, 2018)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_32.htm">4.2</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_32.htm">Bylaws of Anika Therapeutics, Inc.</A> (incorporated by reference to Exhibit&nbsp;3.2 to the Current Report on Form 8-K filed on June 6, 2018)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="exh_51.htm">5.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_51.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Goodwin Procter LLP</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="exh_231.htm">23.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="exh_231.htm">Consent of Deloitte &amp; Touche LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="exh_51.htm">23.2</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="exh_51.htm">Consent of Goodwin Procter LLP</A> (included in Exhibit 5.1)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#POA">24.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#POA">Power of Attorney</A> (included on the signature page of this registration statement)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184321004469/exh_991.htm">99.1</A></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184321004469/exh_991.htm">Anika Therapeutics, Inc. 2017 Omnibus Incentive Plan (as amended on June 18, 2019, June 16, 2020, June 16, 2021, June 8, 2022, and June 14, 2023)</A> (incorporated by reference to Exhibit&nbsp;10.1 to the Current Report on Form 8-K filed on June 21, 2023)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><A HREF="exh_107.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD><A HREF="exh_107.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 4pt solid">&nbsp;</DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE</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: justify">Pursuant to the requirements of the Securities
Act of 1933, 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 Bedford, Commonwealth of Massachusetts, as of August 8, 2023.</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-indent: 3.25in"><B></B></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>&nbsp;</TD>
    <TD><B>ANIKA THERAPEUTICS, INC.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">/s/ Cheryl R. Blanchard</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cheryl R. Blanchard</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief Executive Officer</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; text-align: center"><B><A NAME="POA"></A>POWER OF ATTORNEY AND 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: justify">KNOW ALL PERSONS BY THESE PRESENTS that each person
whose signature appears below constitutes and appoints Cheryl R. Blanchard and David Colleran, or either of them, as his or her true and
lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to file and sign any and all amendments, including post-effective amendments and any registration
statement for the same offering that is to be effective under Rule 462(b) of the Securities Act of 1933 to this registration statement,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, full power and authority to do and perform
each and every act and thing requisite and necessary to be done in connection therewith as fully to all intents and purposes as he or
she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitute or substitutes
may lawfully do or cause to be done by virtue hereof. This power of attorney shall be governed by and construed with the laws of the State
of Delaware and applicable federal securities laws.</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: justify">Pursuant to the requirements of the Securities
Act of 1933, this registration statement has been signed below by the following persons on behalf of the registrant in the capacities
and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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="width: 35%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-left: Black 1pt solid; border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 46%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps"><B>Title</B></FONT></TD>
    <TD STYLE="width: 19%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1.5pt solid; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Cheryl R. Blanchard&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Cheryl R. Blanchard</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer, President and Director<BR>
<I>(Principal Executive Officer)</I></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Michael L. Levitz&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Michael L. Levitz</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer and Treasurer<BR>
<I>(Principal Financial and Accounting Officer)</I></FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Jeffery S. Thompson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Jeffery S. Thompson</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Chair of the Board of Directors</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Sheryl L. Conley&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Sheryl L. Conley</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Gary P. Fischetti &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Gary P. Fischetti</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ John B. Henneman, III&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>John B. Henneman, III</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Glenn R. Larsen&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Glenn R. Larsen</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Stephen O. Richard&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Stephen O. Richard</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>/s/ Susan L. N. Vogt&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR> </U>Susan L. N. Vogt</FONT></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 8, 2023</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; color: Red">&nbsp;</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh_51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="text-align: left; width: 81%; vertical-align: middle"><IMG SRC="goodwinlogo.jpg" ALT="" STYLE="height: 59px; width: 250px"></TD>
  <TD STYLE="width: 19%; color: #848A8E; font-variant: small-caps">Goodwin Procter llp<BR> 100 Northern Avenue<BR> Boston, MA 02210<BR>
&nbsp;<BR> goodwinlaw.com<BR> +1 617 570 1000</TD>
</TR>
</TABLE>


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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">32 Wiggins Avenue</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Bedford, Massachusetts 01730</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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<U>Securities Being Registered under Registration Statement
on Form S-8</U></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-indent: 0.5in">We have acted as counsel to you in connection with
your filing of a Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) pursuant to the Securities Act of 1933,
as amended (the &ldquo;Securities Act&rdquo;), on or about the date hereof relating to an aggregate of 435,000 shares (the &ldquo;Shares&rdquo;)
of Common Stock, $0.01 par value per share (&ldquo;Common Stock&rdquo;), of Anika Therapeutics, Inc., a Delaware corporation (the &ldquo;Company&rdquo;),
that may be issued pursuant to the Company&rsquo;s 2017 Omnibus Incentive Plan, as amended (the &ldquo;Plan&rdquo;).</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-indent: 0.5in">We have reviewed such documents and made such examination
of law as we have deemed appropriate to give the opinions set forth below. We have relied, without independent verification, on certificates
of public officials and, as to matters of fact material to the opinion set forth below, on certificates of officers of the Company.</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-indent: 0.5in">The opinion set forth below is limited to the Delaware
General Corporation Law.</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-indent: 0.5in">For purposes of the opinion set forth below, we
have assumed that no event occurs that causes the number of authorized shares of Common Stock available for issuance by the Company to
be less than the number of then unissued Shares.</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-indent: 0.5in">Based on the foregoing, we are of the opinion that
the Shares have been duly authorized and, upon issuance and delivery against payment therefor in accordance with the terms of the Plan,
will be validly issued, fully paid and nonassessable.</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-indent: 0.5in">This opinion letter and the opinion it contains
shall be interpreted in accordance with the Core Opinion Principles as published in 74 <I>Business Lawyer</I> 815 (Summer 2019).</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-indent: 0.5in">We hereby consent to the inclusion of this opinion
as Exhibit 5.1 to the Registration Statement. In giving our consent, we do not admit that we are in the category of persons whose consent
is required under Section&nbsp;7 of the Securities Act or the rules and regulations thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</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="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%">Very truly yours,</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>/s/ GOODWIN PROCTER LLP</TD></TR>
  </TABLE>


</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh_231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</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: justify">We consent to the incorporation by reference in
this Registration Statement on Form S-8 of our reports dated March 16, 2023, relating to the financial statements of Anika Therapeutics,
Inc. and the effectiveness of Anika Therapeutics, Inc.&rsquo;s internal control over financial reporting, appearing in the Annual Report
on Form 10-K of Anika Therapeutics, Inc. for the year ended December 31, 2022.</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: justify">/s/ <FONT STYLE="font-variant: small-caps">Deloitte
&amp; Touche LLP</FONT></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"><FONT STYLE="background-color: white">Boston, Massachusetts</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">August 8, 2023</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exh_107.htm
<DESCRIPTION>FILING FEE TABLE
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 397.8pt"><B>Exhibit 107</B></P>

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

<P STYLE="font: 10pt 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">(Form Type)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Anika Therapeutics, 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"><B>Table 1&mdash;Newly Registered Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Security Type</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Security Class<BR>
Title</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fee<BR>
Calculation<BR>
Rule</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount Registered<BR>
(1)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed<BR>
Maximum<BR>
Offering <BR>
Price Per <BR>
Unit (2)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed Maximum<BR>
Aggregate <BR>
Offering <BR>
Price (2)</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Fee Rate</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount of<BR>
Registration <BR>
Fee</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; width: 10%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 11%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2017 Omnibus Incentive Plan, as amended, Common stock, $0.01 par value per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 14%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">435,000(3)</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT>21.49</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,348,150</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 17%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.00011020</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,030.17</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="7" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9,348,150</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,030.17</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="7" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Fee Offsets</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">0.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="7" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; font-size: 10pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,030.17</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement on Form S-8 shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions effected without the receipt of consideration which results in an increase in the number of our outstanding shares of Common Stock.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933. The price per share and aggregate offering price are calculated on the basis of $21.49, average of the high and low prices of the Registrant&rsquo;s Common Stock as reported on the NASDAQ Global Select Market on August 7,&nbsp;2023.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents an additional 435,000 shares of Common Stock issuable under the Plan. These 435,000 shares of Common Stock represent an increase in the number of shares of Common Stock reserved for issuance under the Plan, which increase was approved by the Registrant&rsquo;s stockholders on June 14, 2023 at the Registrant&rsquo;s 2023 Annual Meeting of Stockholders. Shares available for issuance under the Plan were previously registered on Prior Registration Statements.</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">&nbsp;</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">&nbsp;</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>goodwinlogo.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 goodwinlogo.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_X1#T17AI9@  34T *@    @ ! $[  (
M   .   (2H=I  0    !   (6)R=  $    <   0T.H<  <   @,    /@
M   <Z@    @
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M                                                 %-A=F]I92P@
M2V5V:6X   60 P "    %   $*:0!  "    %   $+J2D0 "     S4Y  "2
MD@ "     S4Y  #J'  '   (#   ")H     '.H    (
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
M
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MUM?8V=KAXN/DY>;GZ.GJ\?+S]/7V]_CY^O_$ !\!  ,! 0$! 0$! 0$
M   ! @,$!08'" D*"__$ +41  (! @0$ P0'!00$  $"=P ! @,1! 4A,082
M05$'87$3(C*!"!1"D:&QP0DC,U+P%6)RT0H6)#3A)?$7&!D:)B<H*2HU-C<X
M.3I#1$5&1TA)2E-455976%E:8V1E9F=H:6IS='5V=WAY>H*#A(6&AXB)BI*3
ME)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&Q\C)RM+3U-76U]C9VN+C
MY.7FY^CIZO+S]/7V]_CY^O_:  P# 0 "$0,1 #\ ^D:*** "BDS1N% "T4A8
M"DWCT-*Z =12;@*3>/>BZ =133( <4GFJ!SD?6CF2'9CZ*R[[Q#I^GJ3<2X(
M[#&?YUB2?$G1HWV^1>-[JB8_]"KGEBJ,79R.BGA*]17A%LZ^BN4M_B)H]Q)M
M$5U'[NB@?^A5NVFKVE\NZW?</PIQQ-&?PR%4PU:G\<;%ZBF"0'UI?,'H:WYD
M<]AU%-WCT-*&!HN@%HI-PHW"F M%)FC-*X"T4F:,TP%HI,T9H 6BDS1F@!:*
M3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6
MBDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&:
M%HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F
M@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T
M9H 6BDS1F@!:*3-&: %HI,T9H 6BDS1F@!:*3-&: %HI,T9H 6BBB@ HHHH
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MJ2EL<C0X4M-%.IHD**3-+0 4444P"BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH *
M*** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HH
MHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** '#I1
M0.E%4(**** "BBB@"!F(<CMFHI[J*WCW2R!0.Y-<;XD^(-OI5U/;0HTDL<C(
MV!P"#BO-M7\7:EK$IWSM'%V13Q7GU,4H['LX7*ZM:VED>GZW\0=/T\-'"WG2
M_P!U>U<!J_CC4M3#(LAAB/\ =X-<L7)ZDD^II=_&.]>=4KSF]3Z;#Y32I:M7
M99:4R$M(Q=CW)YI V*A7 .:>".HKE:ON>HJ<8JR)@:45'NQ2ALCCGV%0X@TU
MN3*:<K5"&)/'Y>E:%EI5Y>G]Q;NP]0*E0;V.>=2,%>3*^:>K>M+<V5S:2;9X
MF3![BH5?L<U$H-;BC.,]F65;/%/!JL&QT_6I%?Y>:SLRK$V?:I(IY8&W0NR-
MV*G!JN&S3@?2E=Q,I4XRT:.ITWQK>6959QYR#J<]*[C2_%-CJ*C$H#XY4\5Y
M"#ZBE1W1]RL5/J#771QE2F]=CRL1EM*I\.C/=DE5^5;(]JD)XS7DVC>++VRF
M2*5S+&3@ENU>HVLXNK6.7D!AD U[N'Q"J['S>)PTJ#LRQU%.'2F@XIP-=J.(
M6BBBF 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 X=**!THJA!1110 4444 >&>([>
M.3Q'J8(&3=R_^AFN?GTSDM'^5=%KQ_XJ;4_^OR7_ -#-4#7QDZDE4?J?H^'D
MU3CZ(Y]XI(CAA3,UOO&KCYAQ5*?3<Y,?%:QJI[G;&JNI0S@<TJMS1]GF#[=K
M'VQ6[H_A#4M4=0D+1QG^)ABNB$7/X3.KB*=)7DS%R6. ,ULZ5X<U#4BOV>%M
MI_BQ7HNC?#NRM54W8\T]P:Z^WLH+6-4A0(HX Q773PDI*\CYS%9ROAIG%:'\
M.H8 )+\^8W7 XQ]:[.UTVVLXPD$"J!Z"K@%.QBO1IX>$$?.UL54JN\F9=]H5
MEJ$16>%>>^.:XC6_AXPW2:>^!_</)_.O2FIA(!P16=3#4Y="J.,JTG>+/!;[
M2KNP<K<1,,<9Q5/)QC%>]7NF6M_&8[B)64]<BN/U?X>PR*TEB^UNR]J\NM@9
M1UB>_A\WC+2H>< \>E.#U=O]!O["8I+$VT="!UJQIGAN_P!2D4)$RJ?XB.*X
M?83O:QZSQ5)1YKF<K9QG)K1L-%O=0?\ =1-MKN=(\!VUKM:[/F-U([9KK+>T
MM[6/;&BJ /2NNC@92UF>+B,V2TIZG':+X%6%DFO&W$'.S_&NVBC$,851P!C'
MI56YU.VL^99$7TR:DM-0M[Q<P2*X]C7KT:=.DK1W/$K3JU?>GL6A@TX8[4T4
M^NRQQ[!1110 4444 %%%% !1110 44A_2D/'O[T +FDW56FOK:#_ %LZ)]6J
MJ=>TM3AKR'/^^*0&IFC-4(M6L)CB*ZC8GT;K5Q&##Y"&^E $E%,R2V*=F@!:
M3- -%,!:*3-&?\^E "TF:0G SV[U6GO[6VYEN(U^K4@+6:,UF?V_I?>]B_[Z
M%31:I97#8BN(V)]&H O44U2& (((HSR<?@#3 =12 ^O6EH **** $S031U![
M'M28S]: %!HS3.%Y8A156?5+*W;$US&A]"U(9<W4N:RQK^E$X^V1?]]"K4-_
M:7',5Q&X'HU,"UFC-'\.>HI /SH =12?SI:!!29I356YO;>T4&YE6/)P-QQ0
M!9S1FJ']M:=_S]Q?]]"E_MK3O^?N+_OJD!>S1FJ/]LZ=_P _<7_?0IO]LZ=_
MS]Q?]]"@#0W49JK%>VTPS'.C'M@U8&.JGCU%,!]%)WHS[4 !.*,U&V#U'T-5
M9-5L8I&CDN8U=3@@MTI 7LT9JA_;.FX_X^XO^^A5B&6.YA$L#JZ,,JP- %BB
MFC[HX^M.I@%)FAONFJMQ?6]HP^TS+&6'R[CC-("SNI<UFC6--.3]KC)Z?>JW
M;74%VI>WD61!W4YH L44@I:8!2$T9JM=74%HH-S(J+ZL<4 6-PI<BLXZUIW_
M #]Q$ ?WA4UO?VMX2MO.LI7KM.:0%RDS2=>AQ[U4N-1L[6;R[B:-& Z,V#0!
M<S1FL_\ MK3@O_'W%@_[0JQ%/'<0B2!PZ$\,#0!8S1NI,U'*ZQ1EY"%4=3F@
M"3=1NK/_ +:TT<"[C'_ A4D&I64\P2"XC=F_A#9)H&7<TM-)Q_2G"F(*0FEI
M&Y4T )FES5.XOK:S=5N95C)^Z&.,U&-:T[_G[BSW.X<4@-(=*6H[>:.X@66!
MP\;9PP/!YQ4E6(**** "BBB@#PSQ ?\ BIM3_P"OR7_T,U0!JWX@;_BI]4_Z
M_)O_ $,U1!KXJHO??J?H]+^''T1)]:<I)';\:C!IP:LBRYI,*2:S;JXW O@B
MO9[.!(;9!&@48Z 5XUHA_P")Y:_[XKVRWY@3Z5[F6]3Y7-Y/G2'9Q2#!IY%-
MVU[9X%QV/RHIH-+FCH -2%=WM2D\4@Z47 "0/>DV>F/\**:9 OWC^=2[+<:3
M9%/:03_ZV-7^HI8H8;=,1JJ#VZ5FZEXFT_3T/FS*2!G ->?:[\1;B=FBTY=J
M'^(UR5*M*&K/1H8.O7T2T/1=0URRTV$R7,RKCWKA-<^)F T6GKDGHWI7 WNI
M75^V^XF9SVR>E4L?B3U)KCJ8ERV/HL+DT(ZU-2_?ZW?ZC(7N)WSV /%=/\--
M3N5UMK>21F1AT)KAR*ZWX;C_ (J9:SI2;FCLQV'I0PS21[>.4%/'2D4?**=T
MKW4? /<****8@HHHH **** $/2H\_,:D-<?X]\:VWA+26.0]Y(,1)GD'UI :
M/B/Q;IOAJS::^G4'LN>:\>\1_&K4;S=%H\8A4<;V'6O/-9UV]UR^>ZOYF=F/
MW<\"J!SN4#YO;UH&:EWXGUB^D9[C4)CN.2 YQ50ZC>L<FZF_[[K2TGPCK.L8
M-K9R&-S]XJ>*Z2+X0>()%+,H4#L: .-BUG4H&S%>SKWX<UTNB_%#Q!H\JK]H
M\^+/(?DFFW_PS\06"%C:EQVV\URUW8W-C(8KN%XV!YW#% 'T#X5^+NG:S,EM
M?G[/.W W'C->B1RI,JM$V\$=0>*^-%RK#:2I)XVGO7T=\(HM83PSYFL,S(^/
M*#]0* /0A3J:#2,V"!C- "MTKF/%/CG2_"\'^E3*9F'" \UF_$7X@V_A72W@
M@(DOYEQ&F>GUKYQU+4[O5[Y[J]E:25SDY/2@#O?$?QDUC4F:/2\6T/0Y'+"N
M*G\0ZO=\S:A,V?\ ;-9W? R3VP.M;NE^#=:U7#6MG(5/1BIH RC?WA/-W-G_
M 'ZG@UW4[=]T-].I'3#FNK_X5)XA[1 9&3S69J/P]\0:<FY[-W ^\ #0!J>'
MOBUKFDL([MOM4 /0_>_.O8?"7Q'TKQ0JQ+((KC'^K8\U\R21M%(T<J%2&P01
MC%/M+J>RG2>VD:.6,Y4J: /LI?T[4^O+/A=\2!K4?]F:O(%NQPC$_?\ :O4-
M^",#B@"2BD[Y[TQFVY';K0(5_E7).,<YKB/%GQ+TOPTK1K)Y]R.J*:Y_XH?$
MH:;$^DZ-)FZ/#R _=KPJ>YENIVFN)&D=N6)[F@9VVO\ Q9U[5I)%MW^S0,>%
M7AA^-<I-KFIW1S-?3L3ZN:HQQO(XCC5G8\ *,FNFTSP!KVI1@QVCKGN01Q0!
M@B_O >+N;_ONK5OXCU>S.ZWOIUV\XWGFNG/PD\0@?ZKZ5BZMX+UO206N+-RB
M]2 : .L\._&?5=/98]547$?8J.0*]B\,>,]+\4VOF6<Z[P/F7/(-?*)&UB&!
M!'3-7=+U:]T:\6YT^9HG!Z \&@#[#0_+SUI]<-\.?'4'BG2ECF8+?1##J3UK
MME?/UH <:\F^/%Q/;:-IIMY7B+7&"5.,\5ZR.>>]>1?'_P#Y FE_]?/]*!'B
MW]JZ@>MY-_WV:7^U;_\ Y_)_^^S5//K6_H'@[5?$EH]QIL1=$?8?K0,S#JM^
M/^7R;_OLTG]JW_\ S^S?]]FNJ_X57XA_Y]C2'X6>(NHMCB@#GK?Q)K%K\T.H
M3 CIES7:>'?C)J^FNL>I*+F # QU'N:Y;5/!NLZ6NZXLY-HZD*:P64J65P5.
M>10!]3>%?'NE>*8 +>95N/XHR>173=0<'-?'>GZA=Z7>+<V,K1RJ<@@U]#_#
M?Q_!XFT]+2Z8+?1KA@3]Z@#OU//S5\_?&2QOM&\5B\M[J58;U3)A6("GIBOH
M%5[FO.OC3HWV_P (BZ1-SV[AF/H* /G\ZMJ '_'[,<_[9KWKX*ZV^H^&Y;*X
MD+R6[!06.3BOGH'(ROY>M>C_  4UH:=XO-K,V(;F,CGNW:@#Z+7CCTIU(/0\
MT'@4Q >G-?/GQH\13S>+8K.UGDB6S0J?+;&[/->_33B&VEE<A51223]*^1O$
MNHG5_$E[>$Y#R$#\.*0RK_:VH'_E]F_[[->Q_ O7YK@7VG7<S2-N#1%CG QS
M7B?4>E=A\+M9&C^.+4NVV.;]V?J>!0!]/@_,:=3<?,:7/% #0/O?6O$OCEXA
MFCU*RT^SF:/R@QEVG&<]*]L!!!ST'.:^6/B%K USQM>7,9S&K;%_#@T 87]J
M:@.?MDW_ 'V>:]R^"&FW8T>ZU2\FDD%R0(][9QCK7@T433SI$@RS, !ZU]9>
M$-+&C^%;.U5=N$#$>Y&:!&X*^>_C/>W5OX\=(+B6-?*3Y5; Z5]""OG3XV_\
ME ?_ *XI_*@#A&U34/\ G]FX_P!LU]*_"N5Y_A[:/,S.Q=LECDU\P-TKZ<^$
MO_).K/\ WVH&=I6)XO9H_"-^R$JPCR"*VS6'XQY\(7__ %SH ^53JNH"1A]L
MG^\?XSZU=T?Q1J6D:Q%>1W4KF,@E6;(-9##YW[_,?YT#CZ?RH ^M/"_B2U\4
M:)%>6C M@;US]TUNJ?E%?+_PZ\:3>%=:19"39S,%D4G@>]?3%I>1WMO'/;L'
MBD4,I!H LT=C35;/6E/2F(\3^/MW<6VJ:(+>>2(-%)G8V,\BO)3JFH?\_DW7
MGYSS7JG[0?\ R%M#_P"N4G\Q7D-(#ZA^$LLD_P +M(DF=G=O.RS')/[YZ[*N
M*^$'_)*='_[;_P#H^2NUJQ!1110 4444 >"^(C_Q5&J_]?DW_H9K/#5=\1'_
M (JG5?\ K]F_]#-9P:OCJB]]^I^DT?X4?1$X:GAJK@T\-6+1=C4T,YURU_WZ
M]NM_^/=/I7AVA-G7;3_?%>XV_P#Q[I]*]O+NI\EG'\1$M(:6D->T>"-Z44&D
M+=?:D&X @Y!ICR+$,LPQ7.:[XMM](8HW,F.E>?:SXUO]0)$3&)/:N*KBXPT1
MZ6'R^K6=ST;5O%]AIBG,H9O0&N UGQ_>7A9+3,:^M<G++)*VZ5BQ//)J/@]1
MBO-J8J<V?2X;*J5+66K%N+F>Z<M/(S$G/)J!OT[U(WM3,5S\S/;A",5:*&FD
M[>U.IM,U]!I%=9\.!_Q4JUR9KK?AQ_R,JUM1^-'GYC_N\CV]>@IU-7H*=7T"
MV/SA[A1113 **** "DSCK0336Z<T 17MY%8V,US,<)"A8Y^E?*?C+Q)-XI\1
MSWLC'R@Q\M<_=%>Z?&#5&T[P1.L9VM,5''?FOFWZ#!!XI (JY<!>=QP![U['
M\-_A6+FW35=<3 )S%$1U%<A\+_#,?B'Q=%]I&;> [Y![]J^FHU5 $0!4 PH
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MT&ODJB]]GZ917[J/HB3-.4U'FE!K*Q=C5T YUVT_WQ7NEO\ ZA/I7A'A\_\
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M-M#_ .N4G\Q7D&>:]7^.]W%?7?AZXMG#QR6\C COR*\HZT"/I[X0?\DIT?\
M[;_^CY*[6N*^$'_)*='_ .V__H^2NUJQ!1110 4444 ?/?B0_P#%5ZM_U^S?
M^AFLX&K_ (E/_%6:O_U^S?\ H9K-!KY:HO>9^H45^ZCZ(D!I<TS=3LUDT78U
M/#Y_XG]G_P!=!7O-O_J4^E>">'S_ ,3^S_ZZ"O>K;_4I]!7JX#J?'9U_$1-1
M125ZY\\AI/2D8\>U##I0W('IVJ);%'C_ (]Q_P )$V>PKE#U]J[;Q]I=Q_:_
MGQH61AV&:P].\+ZAJ+ +$47^\17SE6$G5=C[3!8FG3H+F9B8YQ6AI^@WNI2
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 X=**!THJA!1110 4444 %%%% !1110 44
M44 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !111
M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
944 %%%% !1110 4444 %%%% !1110!__V0$!

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