<SEC-DOCUMENT>0001171843-24-000313.txt : 20240119
<SEC-HEADER>0001171843-24-000313.hdr.sgml : 20240119
<ACCEPTANCE-DATETIME>20240119165243
ACCESSION NUMBER:		0001171843-24-000313
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20240119
DATE AS OF CHANGE:		20240119
EFFECTIVENESS DATE:		20240119

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Anika Therapeutics, Inc.
		CENTRAL INDEX KEY:			0000898437
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		ORGANIZATION NAME:           	08 Industrial Applications and Services
		IRS NUMBER:				043145961
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-276622
		FILM NUMBER:		24546253

	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>
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<DESCRIPTION>FORM S-8
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<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 January 19, 2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin: 0pt 0"><FONT STYLE="font-size: 10pt"><B>Registration No.&#160;333-
</B></FONT><I>&#160;</I></P>

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

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<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">&#160;<B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&#160;</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&#160;</B></P>

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

<P STYLE="text-align: center; font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 12pt"><B>FORM S-8</B></FONT><B>&#9;</B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"><B><I>UNDER</I></B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B><I>&#160;</I></B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B><I></I></B></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B><I>&#160;</I></B>&#160;</P>

<P STYLE="font-size: 18pt; text-align: center; margin: 0pt 0"><FONT STYLE="text-transform: uppercase"><B>Anika Therapeutics, Inc.</B></FONT></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><I>(Exact name of registrant as specified in its charter)</I></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 16%; text-align: center">&#160;</TD>
    <TD STYLE="width: 41%; text-align: center"><FONT STYLE="font-size: 10pt"><B>04-3145961</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(State or other jurisdiction of</I></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="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-size: 10pt"><I>incorporation or organization)</I></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>32 Wiggins Avenue</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center">&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Bedford, Massachusetts</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>01730</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(Address of principal executive offices)</I></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(Zip code)</I></FONT></TD></TR>
  </TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center">&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Anika Therapeutics, Inc. 2021 Inducement Plan</B></P>

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

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><I>&#160;</I></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><I></I></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><I>&#160;</I>&#160;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Cheryl R. Blanchard</B></P>

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

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>32 Wiggins Avenue</B></P>

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

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><I>(Name, address, including zip code, and telephone number, including area
code, of agent for service)</I></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 42%; text-align: center">&#160;</TD>
    <TD STYLE="width: 16%; text-align: center"><FONT STYLE="font-size: 10pt"><I>With copies to:</I></FONT></TD>
    <TD STYLE="width: 42%; text-align: center">&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Michael H. Bison</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>David Colleran</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Goodwin Procter LLP</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Anika Therapeutics, Inc.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>100 Northern Avenue</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>32 Wiggins Avenue</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Boston, MA 02110</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Bedford, MA 01730</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(617) 570-1933</B></FONT></TD>
    <TD STYLE="text-align: center">&#160;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(781) 457-9261</B></FONT></TD></TR>
  </TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">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 &#8220;large accelerated filer,&#8221;
&#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule&#160;12b-2
of the Exchange Act.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="text-align: left; width: 30%"><FONT STYLE="font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="width: 20%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD STYLE="width: 30%; text-align: left"><FONT STYLE="font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&#9744;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">&#9744;</FONT></TD></TR>
  </TABLE>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>&#160;</B></P>

<P STYLE="font-size: 10pt; 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&#160;7(a)(2)(B)
of the Securities Act. &#9744;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

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    <!-- Field: /Page -->

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>STATEMENT OF INCORPORATION BY REFERENCE</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">This Registration Statement on Form S-8 registers 125,000 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
2021 Inducement 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 Registrant&rsquo;s Board of Directors on December
22, 2023.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">The additional shares described above are of the same class as other securities
relating to the Plan for which the Registrant previously filed a registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184321007627/s8_110521.htm">Form S-8</A> with the U.S. Securities and Exchange
Commission (the &#8220;Commission&#8221;) on November 5, 2021 (File No. 333-260821) (the &#8220;Prior Registration Statement&#8221;).
The information contained in the Prior Registration Statement, as filed with the Commission, is hereby incorporated by reference pursuant
to General Instruction E to Form S-8.</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&#160;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center"><B>PART II</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&#160;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR>
    <TD STYLE="border-bottom: black 1pt solid; width: 9%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
    <TD STYLE="width: 1%">&#160;</TD>
    <TD STYLE="vertical-align: bottom; width: 90%; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: right; vertical-align: top">&#160;</TD>
    <TD>&#160;</TD>
    <TD>&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt; color: Black"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_31.htm" STYLE="-sec-extract: exhibit">4.1</A></FONT></TD>
    <TD><FONT STYLE="color: Black">&#160;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt; color: Black"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_31.htm" STYLE="-sec-extract: exhibit">Certificate of Incorporation of Anika Therapeutics, Inc.</A> (incorporated by reference to Exhibit&#160;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-size: 10pt; color: Black"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_32.htm" STYLE="-sec-extract: exhibit">4.2</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184318004486/exh_32.htm" STYLE="-sec-extract: exhibit">Bylaws of Anika Therapeutics, Inc.</A> (incorporated by reference to Exhibit&#160;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-size: 10pt"><A HREF="exh_51.htm">5.1</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="exh_51.htm">Opinion of Goodwin Procter LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><A HREF="exh_231.htm">23.1</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="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-size: 10pt"><A HREF="exh_51.htm">23.2</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="exh_51.htm">Consent of Goodwin Procter LLP (included in Exhibit 5.1)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><A HREF="#powerofattorney">24.1</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="#powerofattorney">Power of Attorney (included on the signature page of this registration statement)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184320004425/exh_991.htm" STYLE="-sec-extract: exhibit">99.1</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/898437/000117184320004425/exh_991.htm" STYLE="-sec-extract: exhibit">Anika Therapeutics, Inc. 2021 Inducement Plan (as amended on December 22, 2023)</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt"><A HREF="exh_107.htm">107</A></FONT></TD>
    <TD>&#160;</TD>
    <TD><FONT STYLE="font-size: 10pt"><A HREF="exh_107.htm">Filing Fee Table</A></FONT></TD></TR>
  </TABLE>

<P STYLE="font-size: 10pt; margin: 0pt 0">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&#160;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt"></P>

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<P STYLE="margin: 0pt 0; font-size: 10pt">&#160;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>SIGNATURE</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">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 January 19, 2024.</P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: justify">&#160;</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: 60%">&#160;</TD>
    <TD STYLE="width: 40%"><B>ANIKA THERAPEUTICS, INC.</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&#160;</TD>
    <TD>&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&#160;</TD>
    <TD>&#160;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&#160;</TD>
    <TD STYLE="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>&#160;</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>&#160;</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-size: 10pt; text-align: justify; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-indent: 234pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; margin: 0pt 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B><A NAME="powerofattorney"></A>POWER OF ATTORNEY AND SIGNATURES</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">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-size: 10pt; text-align: justify; margin: 0pt 0">&#160;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">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>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <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-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-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-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-size: 10pt"><U>/s/ Cheryl R. Blanchard&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Cheryl R. Blanchard</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="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-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Michael L. Levitz&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Michael L. Levitz</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="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-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Jeffery S. Thompson&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Jeffery S. Thompson</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="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-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Sheryl L. Conley&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Sheryl L. Conley</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Gary P. Fischetti &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Gary P. Fischetti</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ John B. Henneman, III&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>John B. Henneman, III</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Glenn R. Larsen&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Glenn R. Larsen</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Stephen O. Richard&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Stephen O. Richard</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</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-size: 10pt"><U>/s/ Susan L. N. Vogt&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<BR>
        </U>Susan L. N. Vogt</FONT></P>
        <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&#160;</FONT></P></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">January 19, 2024</FONT></TD></TR>
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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh_51.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

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

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


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

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<TR STYLE="background-color: white">
    <TD STYLE="text-align: left; font-size: 10pt; width: 80%; vertical-align: top"><IMG SRC="goodwin.jpg" ALT=""><FONT STYLE="font-family: Sans-Serif; font-size: 9pt; color: Red"><B></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 20%"><FONT STYLE="font-size: 10pt; font-variant: small-caps; color: #848A8E">GOODWIN
    PROCTER LLP<BR> 100 NORTHERN AVENUE<BR> BOSTON, MA 02210<BR> <BR> GOODWINLAW.COM<BR> +1 617 570 1000</FONT></TD></TR>
</TABLE>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;&nbsp;</P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; text-align: center">January 19, 2024</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Anika Therapeutics, Inc.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">32 Wiggins Avenue</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Bedford, Massachusetts 01730</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Re: <U>Securities Being Registered under Registration Statement on Form S-8</U></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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 125,000 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 2021 Inducement Plan, as amended (the &ldquo;Plan&rdquo;).</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">The opinion set forth below is limited to the Delaware General Corporation
Law.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">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 7 of the Securities Act or the rules and regulations thereunder.</P>

<P STYLE="font-size: 10pt; text-indent: 36pt; margin: 0pt 0">&nbsp;</P>

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  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">/s/ GOODWIN PROCTER LLP</FONT></TD></TR>
  </TABLE>
<P STYLE="margin: 0; text-align: right">&nbsp;</P>

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

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

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh_231.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.1</B></P>

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

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">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-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">/s/ DELOITTE &amp; TOUCHE LLP</P>

<P STYLE="font-size: 10pt; text-align: justify; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0"><FONT STYLE="background-color: white">Boston, Massachusetts</FONT></P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">January 19, 2024</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>

<P STYLE="margin: 0pt 0; font-size: 10pt">&nbsp;</P>



<P STYLE="margin: 0pt 0; font-size: 10pt"></P>
<P STYLE="margin: 0; text-align: left"><B>&nbsp;</B></P>

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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exh_107.htm
<DESCRIPTION>FILING FEE TABLE
<TEXT>
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<P STYLE="text-align: right; margin: 0"><B>Exhibit 107</B></P>

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

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

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Form S-8</B></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">(Form Type)</P>

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

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">(Exact Name of Registrant as Specified in its Charter)</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><B>Table 1&mdash;Newly Registered Securities</B></P>

<P STYLE="margin: 0pt 0; font-size: 10pt; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; 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-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-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-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-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-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-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-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-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-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-size: 10pt">2021 Inducement Plan, as amended, Common stock, $0.01 par value per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Other (2)</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 14%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">125,000(3)</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; font-size: 10pt"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">21.985</FONT></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-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 8%; border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><P STYLE="margin: 0pt 0; font-size: 10pt">2,748,125</P></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 17%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">0.00014760</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">405.63</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-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-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">2,748,125</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">405.63</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-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-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">0.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="7" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; font-size: 10pt"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">405.63</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt; text-align: justify"><FONT STYLE="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-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt"><FONT STYLE="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 $21.985, average of
the high and low prices of the Registrant&rsquo;s Common Stock as reported on the NASDAQ Global Select Market on January 16, 2024.</FONT></TD></TR>
  </TABLE>
<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="width: 97%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Represents an additional 125,000 shares of Common Stock issuable
    under the Plan. These 125,000 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 Board of Directors on December 22, 2023. Shares available for
    issuance under the Plan were previously registered on a Prior Registration Statement.</FONT></TD></TR>
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<P STYLE="margin: 0; text-align: right"><B>&nbsp;</B></P>

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