<SEC-DOCUMENT>0001104659-25-025857.txt : 20250320
<SEC-HEADER>0001104659-25-025857.hdr.sgml : 20250320
<ACCEPTANCE-DATETIME>20250320075143
ACCESSION NUMBER:		0001104659-25-025857
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20250320
DATE AS OF CHANGE:		20250320
EFFECTIVENESS DATE:		20250320

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COGNITION THERAPEUTICS INC
		CENTRAL INDEX KEY:			0001455365
		STANDARD INDUSTRIAL CLASSIFICATION:	BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
		ORGANIZATION NAME:           	03 Life Sciences
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-285937
		FILM NUMBER:		25754537

	BUSINESS ADDRESS:	
		STREET 1:		2403 SIDNEY STREET
		STREET 2:		SUITE 261
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15203
		BUSINESS PHONE:		412-481-2210

	MAIL ADDRESS:	
		STREET 1:		2500 WESTCHESTER AVE
		CITY:			PURCHASE
		STATE:			NY
		ZIP:			10577

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COGNITION THERAPUTICS INC
		DATE OF NAME CHANGE:	20090204
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm258602d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on March&nbsp;20, 2025</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: right"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

<P STYLE="font: 18pt 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, DC 20549</B></P>

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

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

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

<P STYLE="font: 18pt 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">&nbsp;</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">&nbsp;</P>

<P STYLE="font: 24pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>COGNITION THERAPEUTICS,&nbsp;INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of registrant as specified in its
charter)</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="vertical-align: top; text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13-4365359</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(State or other jurisdiction of<BR>
incorporation or organization)</B></FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer<BR>
Identification No.)</B></FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2500 Westchester Ave.<BR>
Purchase, NY</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>10577</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Zip Code)</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; text-align: center"><B>COGNITION THERAPEUTICS,&nbsp;INC. 2021 EQUITY
INCENTIVE PLAN</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2500 Westchester Ave.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Purchase, NY 10577</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(412) 481-2210</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3025 John F Kennedy Blvd</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Philadelphia, PA 19104</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(445) 207-7800</B></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">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></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><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#120;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 9pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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)&nbsp;of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</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"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 3pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></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">&nbsp;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Registration Statement is being filed for the purpose of registering
an additional 2,992,743 shares of common stock, par value $0.001 per share (&ldquo;<U>Common Stock</U>&rdquo;), of Cognition Therapeutics,&nbsp;Inc.
(the &ldquo;<U>Registrant</U>&rdquo;) that were added to the shares authorized for issuance under the Cognition Therapeutics,&nbsp;Inc.
2021 Equity Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;) for which a Registration Statement on Form&nbsp;S-8 relating to the Plan is
effective.</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">This Registration Statement on Form&nbsp;S-8 registers these additional
2,992,743 shares of Common Stock, that were authorized for issuance under the Plan. The additional shares are of the same class as other
securities relating to the plan for which the Registrant&rsquo;s registration statements filed on Form&nbsp;S-8 <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921133096/tm2131398d1_s8.htm" STYLE="-sec-extract: exhibit">(Registration No.&nbsp;333-260686) on November&nbsp;2, 2021</A>, on <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465922039754/tm2210668d1_s8.htm" STYLE="-sec-extract: exhibit">March&nbsp;30, 2022 (Registration No.&nbsp;333-263968)</A>, on <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465923036053/tm2310086d1_s8.htm" STYLE="-sec-extract: exhibit">March&nbsp;23, 2023 (Registration No.&nbsp;333-270784)</A>
and on <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465924039090/tm249392d1_s8.htm" STYLE="-sec-extract: exhibit">March&nbsp;26, 2024 (Registration No.&nbsp;333-278341)</A>. Upon the effectiveness of this Registration Statement, an aggregate of
9,057,517 shares of Common Stock will be registered for issuance from time to time under the Plan. Pursuant to General Instruction E
to Form&nbsp;S-8, the contents of the Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921133096/tm2131398d1_s8.htm" STYLE="-sec-extract: exhibit">Form&nbsp;S-8 (File No.&nbsp;333-260686) filed with the Commission on November&nbsp;2, 2021</A>, are incorporated herein by reference except to the extent supplemented, amended or superseded by the information
set forth herein. Only those items of Form&nbsp;S-8 containing new information not contained in the earlier Registration Statement are
presented herein.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></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"><B>Item 3. Incorporation of Documents by Reference.</B></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">The following documents of the Registrant filed with the Commission
are incorporated by reference in this Registration Statement as of their respective dates:</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><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001455365/000155837025003341/cgtx-20241231x10k.htm" STYLE="-sec-extract: exhibit">The Registrant&rsquo;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2024, filed with the Commission on March&nbsp;20, 2025</A>;</FONT>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of the Registrant&rsquo;s Common Stock
    contained in the Registrant&rsquo;s <A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921123625/tm2113659d20_8a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A filed with the Commission on October&nbsp;6, 2021</A></FONT> pursuant to the Securities
    Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), including any amendment or report filed for the purpose of further
    updating such description; and</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Current Reports on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1455365/000110465925006732/tm254703d1_8k.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-K
    filed with the SEC on January&nbsp;28, 2025</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1455365/000110465925017178/tm257579d1_8k.htm" STYLE="-sec-extract: exhibit">February&nbsp;26,
    2025</A>, and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001455365/000110465925022969/tm258979d1_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;12, 2025</A> (other than those portions of the Current Reports furnished (but not filed) under Item 2.02 or Item
    7.01 of any Current Report on Form&nbsp;8-K and corresponding information furnished under Item 9.01 as an exhibit
    thereto).</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">All documents subsequently filed by the Registrant pursuant to Sections
13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
into this Registration Statement and to be a part hereof from the date of filing of such documents; provided, however, that documents
or information deemed to have been furnished and not filed in accordance with Commission rules&nbsp;shall not be deemed incorporated by
reference into this Registration Statement. Any statement contained herein or in a document, all or a portion of which is incorporated
or deemed to be incorporated by reference herein, shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as
so modified or amended, to constitute a part of this Registration Statement.</P>

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

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

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></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">&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 STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
    <BR>
Number</B></FONT></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; white-space: nowrap; text-align: center; width: 93%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921126265/tm2130061d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921126265/tm2130061d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Third Amended and Restated
    Certificate of Incorporation of Cognition Therapeutics,&nbsp;Inc. (incorporated herein by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s
    Current Report on Form&nbsp;8-K (File No.&nbsp;001-40886), filed on October&nbsp;14, 2021).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000155837023008117/cgtx-20230331xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000155837023008117/cgtx-20230331xex3d1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amended and Restated
    Bylaws of Cognition Therapeutics,&nbsp;Inc. (incorporated herein by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s Current
    Report on Form 10-Q (File No.&nbsp;001-40886), filed on May&nbsp;4, 2023).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000155837025003341/cgtx-20241231xex3d3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000155837025003341/cgtx-20241231xex3d3.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment to the Second Amended and Restated Bylaws of Cognition Therapeutics,&nbsp;Inc. (incorporated herein by reference to Exhibit&nbsp;3.3 to the Registrants Annual Report on Form&nbsp;10-K (File No.&nbsp;001-40886), filed on March&nbsp;20, 2025.</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm258602d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm258602d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Goodwin Procter
    LLP (filed herewith).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm258602d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm258602d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Ernst&nbsp;&amp;
    Young LLP (filed herewith). </FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm258602d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm258602d1_ex5-1.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Goodwin Procter
    LLP (included in Exhibit&nbsp;5.1).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (included
    in signature page&nbsp;to this Registration Statement).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921122299/tm2113659d19_ex10-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921122299/tm2113659d19_ex10-11.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cognition Therapeutics,&nbsp;Inc.
    2021 Equity Incentive Plan (incorporated herein by reference to Exhibit&nbsp;10.11 to the Registrant&rsquo;s Registration Statement
    on Form&nbsp;S-1/A (File No.&nbsp;333-257999) filed on October&nbsp;4, 2021).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-13.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-13.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Restricted
    Stock Unit Grant Notice and Award Agreement under the Cognition Therapeutics,&nbsp;Inc. 2021 Equity Incentive Plan (incorporated
    herein by reference to Exhibit&nbsp;10.13 to the Registrant&rsquo;s Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-257999)
    filed on July&nbsp;19, 2021).</FONT></A></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-14.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: capitalize">99.3</FONT></A></TD>
    <TD><FONT STYLE="text-transform: capitalize">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-14.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: capitalize">Form&nbsp;of
    Stock Option Grant Notice and Award Agreement under the Cognition Therapeutics,&nbsp;Inc. 2021 Equity Incentive Plan (incorporated
    herein by reference to Exhibit&nbsp;10.14 to the Registrant&rsquo;s Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-257999)
    filed on July&nbsp;19, 2021).</FONT></A></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465924025580/tm246515d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.4</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="https://www.sec.gov/Archives/edgar/data/1455365/000110465924025580/tm246515d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form&nbsp;of Performance
    Restricted Stock Unit Award Agreement under the Cognition Therapeutics,&nbsp;Inc. 2021 Equity Incentive Plan (incorporated herein
    by reference to Exhibit&nbsp;10.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K (File No.&nbsp;001-40886) filed on February&nbsp;20,
    2024.</FONT></A></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; vertical-align: top"><A HREF="tm258602d1_ex-filingfees.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm258602d1_ex-filingfees.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>

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

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</B></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">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&nbsp;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 Purchase, State
of New York, on the 20<SUP>th</SUP> of March, 2025.</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 COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>COGNITION THERAPEUTICS,&nbsp;INC.</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lisa Ricciardi</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lisa Ricciardi</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>President and Chief Executive Officer</I></FONT></TD>
    <TD>&nbsp;</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="a_001"></A>POWER OF ATTORNEY</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>KNOW
ALL PERSONS BY THESE PRESENTS</B></FONT>, that each person whose signature appears below hereby constitutes and appoints Lisa Ricciardi
and John Doyle, and each of them, as his or her true and lawful attorney-in-fact and agent with full power of substitution, for him
or her in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments),
and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact,
proxy, and agent 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 for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said
attorney-in-fact, proxy and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.</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">Pursuant to the requirements of the Securities Act, this Registration
Statement has been signed by the following persons in the capacities held on the dates indicated.</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: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lisa Ricciardi</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President, Chief Executive Officer and Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lisa Ricciardi</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ John Doyle</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John Doyle</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jack A. Khattar</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jack A. Khattar</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Aaron Fletcher, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aaron Fletcher, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Brett P. Monia, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brett P. Monia, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ellen B. Richstone</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ellen B. Richstone</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Peggy Wallace</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">March&nbsp;20, 2025</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peggy Wallace</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm258602d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit&nbsp;5.1</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 STYLE="vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; width: 50%; vertical-align: top"><IMG SRC="tm258602d1_ex5-1img001.jpg" ALT="">&nbsp;</TD>
    <TD STYLE="width: 50%">Goodwin Procter LLP<BR>
 3025 John F Kennedy Blvd<BR>
 Philadelphia, PA 19104<BR>
 goodwinlaw.com<BR>
 +1 (445) 207-7800</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">March&nbsp;20, 2025</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">Cognition Therapeutics,&nbsp;Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2500 Westchester Ave.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Purchase, NY 10577</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: <U>Securities Being Registered under Registration Statement on
Form&nbsp;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">We have acted as your counsel in connection with your filing of a Registration
Statement on Form&nbsp;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 2,992,743 shares (the &ldquo;Shares&rdquo;) of Common Stock, par
value $0.001 per share (&ldquo;Common Stock&rdquo;), of Cognition Therapeutics,&nbsp;Inc., a Delaware corporation (the &ldquo;Company&rdquo;),
that may be issued pursuant to the Company&rsquo;s 2021 Equity Incentive Plan (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">We have reviewed such documents and made such examination of law as
we have deemed appropriate to give the opinion 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">For purposes of the opinion set forth below, we have assumed that,
at the time Shares are issued, the total number of then unissued Shares, when added to the number of shares of Common Stock issued, subscribed
for, or otherwise committed to be issued, does not exceed the number of shares of Common Stock authorized by the Company&rsquo;s certificate
of incorporation.</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">The opinion set forth below is limited to the Delaware General Corporation
Law. Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, when delivered against payment therefor
in accordance with the terms of the Plans, 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">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">We hereby consent to the inclusion of this opinion as Exhibit&nbsp;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&nbsp;and regulations thereunder.</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: bottom">
    <TD STYLE="width: 50%; font-size: 10pt">Very truly yours,</TD>
    <TD STYLE="width: 50%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt">/s/ Goodwin Procter LLP</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">GOODWIN PROCTER LLP</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm258602d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.1</B></P>

<P STYLE="margin: 0">&nbsp;</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: justify">&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
the Registration Statement (Form S-8), dated March 20, 2025, pertaining to the 2021 Equity Incentive Plan of Cognition Therapeutics, Inc. of our report dated
March 20, 2025, with respect to the consolidated financial statements of Cognition Therapeutics, Inc. included in its Annual Report (Form
10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.</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/ Ernst &amp; Young LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 168.75pt">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">March 20, 2025</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"></P>

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

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>tm258602d1_ex-filingfees.htm
<DESCRIPTION>EX-FILING FEES
<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"><B>Exhibit 107</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Calculation of Filing Fee Tables</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>Cognition 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: 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 CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; border-bottom: Black 1pt solid">Security <BR> Type</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Security<BR> Class Title</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fee<BR> Calculation<BR> Rule</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Amount<BR> Registered(1)<BR> (2)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Proposed<BR> Maximum<BR> Offering<BR> Price<BR> Per<BR> Unit(3)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Maximum<BR> Aggregate<BR> Offering<BR> Price(3)</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Fee <BR> Rate</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Amount of<BR> Registration<BR> Fee</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 18%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Equity</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 11%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">Common Stock, par value $0.001</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 11%; font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">457(c) and 457(h)</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">2,992,743</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">0.43</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,286,879.49</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">0.00015310</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">197.02</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 2.5pt">Total Offering Amounts</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">1,286,879.49</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">197.02</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Total Fee Offsets (4)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">-</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Net Fee Due</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: right">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">197.02</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="width: 96%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule 416 of the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), this Registration Statement shall also cover any additional shares of common stock, par value $0.001 per share (&ldquo;<U>Common Stock</U>&rdquo;) of Cognition Therapeutics, Inc. (the &ldquo;<U>Company</U>&rdquo;) that become issuable by reason of any future stock dividend, stock split, recapitalization or other similar transaction or to cover such additional shares as may hereinafter be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or certain other capital adjustments, effected without the receipt of consideration by the Company, which results in an increase in the number of the outstanding shares of Common Stock.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents 2,992,743 shares of Common Stock that were added to the shares authorized for issuance under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (the &ldquo;<U>Plan</U>&rdquo;) on January 1, 2025, pursuant to an &ldquo;evergreen&rdquo; provision contained in the Plan. Pursuant to such provision in the Plan, the aggregate number of shares of Common Stock authorized to be awarded under the Plan will automatically increase on January 1 of each year, in an amount equal to the lesser of (A) 5 % of the shares issued and outstanding on the last day of the immediately preceding fiscal year and (B) such smaller number of shares as determined by the board of directors of the Company.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The price shown is based upon the average of the high and low prices reported for the common stock on the Nasdaq Capital Market on March 14, 2025.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4) </FONT></TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant does not have any fee offsets. </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

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

<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>tm258602d1_ex5-1img001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm258602d1_ex5-1img001.jpg
M_]C_X  02D9)1@ ! 0$ R #(  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1" !" 1(# 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#^^2"8,',C
M!=I98MYV[U0E<IDC<.!RO8'G%9-UJ4L89L1B(2/&LC$*I*L1M#'"EL]0"2#G
M/4US?B7Q;I/@_P .ZOXHUR>.PT?0;&ZO=0O)98TC@AB&7GEDD*QP1J6!9I&1
M%&,G)%?CE^T5_P %9/!'@HS>'_A[87/B'7I8G2*Z9-^FKMW*&^TQEX?.)&3\
MP;)Z<U\WG?$^3Y$Y1S+%4Z%:FI5(4Y2C%N%I*,US-/6RV5M=#ZCACP_XHX^Q
M.)PG#U&M*&#S!8.M7I0YT^:E"5IW]U24V[*-U97;1^R^I>--%\.VMS=:K>65
MC;06YGN99KR!&#A2SD+)(NT D\<8] !@? OQ?_X*0_"_X>S7%IX?V>,+^'S4
M^SVNH7-K#Y\3,C0O<"%[9G#*RLT;,A;)0E<$_P \OQ(_:Z^+_P =+^=/%'BJ
MZT[2999YH=*T>XN('C661Y%M+HPL,I K>2Q88.PD\&O-]$?6]8U6RTC3+>^U
M>[N%01G3H+JZG4X (>4I*)7&/G<9#-ELX.:_F3C/QNSNM6Q>'X;;4:2DU7I.
MM4E53O",;*+C%)KF3@^;H]+']B<(?1'CEV6O->-\WHX?"T:5&I4H8MX3#PGS
MU$IQYG6C4<HP]YI*UM;=3^B/X5_\%1/"'C"_@@\6^%+?P;)<2B"!AK;7<N&;
M N)8O^$>; /#$^9(O7$CC#']&O"GQ;\*>,M,AU#P_JEIK"R[&_T:ZAD*1R*'
M4OY81DPK#=O@A89.Z*,@J/Y$-4T37?":);>)M%UK2I)')1M0M+@K<*>DQE6%
M# )/OXR H..U>B^ ?C3XM^&UU::GX1U_4K Q2*HM3?RSZ=*4P FQW8!>,*C<
M@<$=:^5R#QSXFP:IPXC]K*$JG+3Y_;P<9<UYMOENTX6T>GSU%QM]%_(:M&..
MX&S;#XJ->BY4<-AIX.K356,.9^VY:LITZ;=U&<?>E.Z>A_7=!JIGC\R*.,A<
MA8U97:3 R FW[XQW08(YZ'-2P:EYI :U921GEMOZ'D#^7Z5^)WP1_P""D>KW
M,]AX=^(6FBZO))K6VCO=*B$Q'GA4#W'EAA$[$Y*.5(8E3WK]?_"WB-=>T>RU
M:&)UANXH)H6>-E80S1+(I8$ @JC#<#DJ1SC!K^LN$.+\NXJP6&GA)KVK@YUD
MV[J+BE%QYE9WG=.^RUW/X\XHX)S[@_$5Z&;U\N5>E*TJ$,1S<D>9J[7-[12>
MR3@X;>\=_P#:6R!M0'LI;YL?3.3^56!(2 2O) )Y[X^E83S+O#)&C%@"L@E4
MAL '>,'!# @@^_6M!)9"HPI)P,[>0#CD9 KZO#59U(U)RC%*-:5))2;ORJ_,
M[_=HSYFT?:*FHU?X4:OM)4^6E+FER\L)[2:^)]4K.Q=\T>W_ 'T/\*7S/;]?
M_K5GF[@4E6*AU&7!*Y'J2.H'N>*5+^-\^4@D"J&)3Y\(1E6.T'"L.03P1R#B
MM_:/LOQ*</-O[D:&X_W3^O\ A1N/]P_K_A5470(4AE&X#:-RYYZ #&3Z8H-U
M;J2KDAP<,.<ANXZCO["CVC[+\1<C7_ U_P BQYH'7'_?7_UJ7S/;]?\ ZU4#
M=V_F&,%=YR0A(WD>NW[W3VI6N;=2 ZNK$9P01GW (&1].*/:/LOQ'R+N_N7^
M9>$F> ,GT!S_ $H\SV_7_P"M4"O&0&B=6)4/M5@6 (!&X D@8/4C'7BJ[7(W
M8W+DG@;ER<],<<Y]J/:/LOQ#D3ZNWIK<O^9[?K_]:EW'^Z?U_P *@1PZD@@[
M1\^"#M..0V/ND<Y!QBF-=(@R9(PH (8N@!7LV3Q@CH<X/K1[1]E^(.'9_?\
M\ L>:!UQ_P!]?_6H\U?;_OH52^U1,4( ;SBWE%<$2E?O>60,28ZG;G'>DDNX
MHRA==@V@Y;Y1@#KDX&!U)[#G@YH]H^R_$.1=W^!?\SV_7_ZU+N/]T_K_ (57
M2:*4*T;HP=0Z;65LJP!4C:3D$$$$9!'(XI#<!=V64!,AB64!=O!W9'&.^>E'
MM'V7X@X=G]__  "?S0.N/^^O_K4[>3T4_P"?PJ@MS%("Z 2+DDNF'7Z[E!&#
MUSFI5NE.P*R_/P@W+EL#D*,9)'<#..]'M'V7X@X=G]Y9\SV_7_ZU'F>WZ_\
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M!YABP"5E4"0C)"^4!LW'MNQQDC/;)K^Q*U_>=HJ+JRLU>[?+K?2UNVM[W/\
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MI7AT07L6E-'I.H:!;PQ:K:-,@OKV]\00W;V(;S9!I]PVQ_(D9?$A_P $QO\
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MB:Z6:5-T7V@2F1MIPN_DCBOJO_@Y)C=/V"XX#Q*GC;1@S\@,HB4>4K'[QX(
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M#KQ'XRS.GA^,)U'AX2@ZT:]2JHRBY^S:7.TY/E6J>B6I[_$/CAX4^'&75_\
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M+Z?J?\: (O+0\Y SSCT]NM,(4$CRD.#C/'/OU[]:L;%]/U/^-&Q?3]3_ (T
M5L#_ )XI^E2"-" <@9&<9Z>W7MTJ78OI^I_QHV+Z?J?\: (O*3^\/S_^RJ(J
M@)&PGD\XZ^_7O5K8OI^I_P :-B^GZG_&@"$1(0#D#@<>GMU[4[$8XVYQQGU]
M^M2;%]/U/^-&Q?3]3_C0!5*ID_NSU/;W^M0R@$<1(>,= 2<>O<'^1STZUH;%
M]/U/^-,,*DD^ISW_ ,: *4(P>1M'''0#@\#Z=*M^6AYW#GGKZ_C2^2O^<_XU
M($4 #'08ZG_&@"+RD_O#\_\ [*EQ&.-N<<9]??K4FQ?3]3_C1L7T_4_XT 1>
M6AYR!GG'I[=:>% &/+4X[_+S[].].V+Z?J?\:=TH !T'&..GI[4444 8,3,)
MGP2/WKCJ>F]^*GR<L<G)9LG)Y^8T45GC&U&E9M?O'MI]EE8'^&_2/YL2J=W]
MW_@)_G116N'2:KW2?[I;Z_;\[F%72K1MI^]EMIT7:PMHJ[-VT;N.<#/Y]:L@
M @9 / [445XZ26)IV27[Q[)+\DB*[<JF(YFY?NX?$V_M>;9,W"+CCH/PQTJS
M'_JT_P!Q?Y"BBO7@_P!_B/\ KW#\V;-)8?#V27O2V27V5V2'T445G'^)+T_]
MN.F/PKT_S)UZ#Z#^5+116AB]WZO\V%%%% @HHHH **** "BBB@ HHHH ****
; "BBB@ HHHH **** "BBB@ HHHH **** /_9

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