<SEC-DOCUMENT>0001104659-22-043363.txt : 20220407
<SEC-HEADER>0001104659-22-043363.hdr.sgml : 20220407
<ACCEPTANCE-DATETIME>20220406213453
ACCESSION NUMBER:		0001104659-22-043363
CONFORMED SUBMISSION TYPE:	POS AM
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20220407
DATE AS OF CHANGE:		20220406

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Skillz Inc.
		CENTRAL INDEX KEY:			0001801661
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				844478274
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		POS AM
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-251145
		FILM NUMBER:		22812159

	BUSINESS ADDRESS:	
		STREET 1:		P.O. BOX 445
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94104-0445
		BUSINESS PHONE:		415-762-0511

	MAIL ADDRESS:	
		STREET 1:		P.O. BOX 445
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94104-0445

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Flying Eagle Acquisition Corp.
		DATE OF NAME CHANGE:	20200130
</SEC-HEADER>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the United States Securities and
Exchange Commission on April 6, 2022</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="margin: 0pt 0; text-align: right"><B>Registration No: 333-251145</B></P>

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

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<P STYLE="margin: 0pt 0; text-align: right"><B>&nbsp;</B></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, D.C. 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>POST-EFFECTIVE AMENDMENT NO. 2</B></P>

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-1 ON</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-3</B></P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 25%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

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

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 25%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 33%; text-align: center">Delaware</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 34%; text-align: center">518210</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 33%; text-align: center">46-2682707</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0">(State or other
                                            jurisdiction of</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">incorporation
                                            or organization)</P></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0">(Primary Standard
                                            Industrial</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">Classification
                                            Code Number)</P></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><P STYLE="margin-top: 0; margin-bottom: 0">(I.R.S. Employer</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">Identification
                                            Number)</P></TD></TR>
  </TABLE>


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

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

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<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>P.O.&nbsp;Box 445</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>San Francisco, CA 94104</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (415) 762-0511</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,
including area code, of registrant&rsquo;s principal executive offices)</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>Andrew Paradise</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>P.O.&nbsp;Box 445</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>San Francisco, CA 94104</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (415) 762-0511</B></P>

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

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<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>Copies to:</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>Steven J. Gavin</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>200 Park Avenue</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10166</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 294-6700</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>Approximate date of commencement of proposed
sale to the public: </B>As soon as practicable after the effective date of this registration statement.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">If the only securities being registered on this Form&nbsp;are
being offered pursuant to dividend or interest reinvestment plans, please check the following box. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">If any of the securities being registered on this Form&nbsp;are
to be offered on a delayed or continuous basis pursuant to Rule&nbsp;415 under the Securities Act of 1933, other than securities offered
only in connection with dividend or interest reinvestment plans, check the following box. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If this Form&nbsp;is filed to register additional
securities for an offering pursuant to Rule&nbsp;462(b)&nbsp;under the Securities Act, please check the following box and list the Securities
Act registration statement number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If this Form&nbsp;is a post-effective amendment
filed pursuant to Rule&nbsp;462(c)&nbsp;under the Securities Act, check the following box and list the Securities Act registration statement
number of the earlier effective registration statement for the same offering. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If this form is a registration statement pursuant
to General Instruction I.D. or a post-effective amendment hereto that shall become effective upon filing with the Commission pursuant
to Rule&nbsp;462(de) under the Securities Act, check the following box and list the Securities Act registration statement number of the
earlier . <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If this Form&nbsp;is a post-effective amendment
to a registration statement foiled pursuant to General Instruction I.D. filed to register additional securities or additional classes
of securities pursuant to Rule&nbsp;413(b)&nbsp;under the Securities Act, check the following box. <FONT STYLE="font-family: Wingdings">&#168;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non- accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; width: 22%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD STYLE="text-align: left; width: 22%"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#120;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 10pt">Accelerated
    filer</FONT></TD>
    <TD STYLE="text-align: left; width: 22%"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9;</FONT><FONT STYLE="font-size: 10pt">Non-accelerated
    filer</FONT></TD>
    <TD STYLE="width: 4%; text-align: left"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD>
    <TD STYLE="text-align: left; width: 22%"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD STYLE="width: 8%; text-align: left"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&#168;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0pt 0 0pt 0in; text-indent: 0.25in; text-align: left; 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 STYLE="font-family: Wingdings">&#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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><B>The Registrant hereby amends this Registration
Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which
specifically states that this Registration Statement shall thereafter become effective in accordance with Section&nbsp;8(a)&nbsp;of the
Securities Act of 1933, as amended, or until the Registration Statement shall become effective on such date as the Securities and Exchange
Commission, acting pursuant to said Section&nbsp;8(a), may determine.</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"></P>

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

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

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<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; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">This Registration Statement on Form&nbsp;S-3 constitutes
Post-Effective Amendment No.&nbsp;2 to our Registration Statement on Form&nbsp;S-1 (Registration No.&nbsp;333-251145), which was filed
on December&nbsp;4, 2020 and which was subsequently declared effective by the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
on December&nbsp;16, 2020 as amended by (i)&nbsp;the Post-Effective Amendment No.&nbsp;1 which was filed on March&nbsp;17, 2021 and declared
effective on March&nbsp;18, 2021 (as amended,&nbsp;the &ldquo;Registration Statement&rdquo;). We are filing this post-effective amendment
on Form&nbsp;S-3 for the purpose of converting the registration statement on Form&nbsp;S-1 into a registration statement on Form&nbsp;S-3,
because we are eligible to use Form&nbsp;S-3. This registration statement on Form&nbsp;S-3 contains an updated prospectus related to
the offering and sale of shares that were registered for resale on the registration statement on Form&nbsp;S-1.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">All filing fees payable in connection with the registration
of the shares registered by the registration statement on Form&nbsp;S-1 were paid by the registrant at the time of the initial filing
of such registration statement. No additional securities are registered hereby.</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>

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<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 STYLE="color: rgb(192,0,0)">The information in this
preliminary prospectus is not complete and may be changed. These securities may not be issued until the registration statement filed
with the U.S. Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and
does not constitute the solicitation of an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</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; color: #C00000"><B>SUBJECT TO COMPLETION, DATED
APRIL 6, 2022</B></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>PRELIMINARY PROSPECTUS<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP></SUP></FONT></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SKILLZ INC.</B></P>

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>15,853,052 Shares of
Class&nbsp;A Common Stock</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; text-align: left; margin-top: 0pt; margin-bottom: 0pt">This prospectus relates to
the resale from time to time by the selling stockholders named in this prospectus or their permitted transferees (collectively, the &ldquo;Selling
Stockholders&rdquo;) of up to 15,853,052 shares of Class&nbsp;A common stock (the &ldquo;PIPE Shares&rdquo;), par value $0.0001 per share,
of Skillz Inc. (&ldquo;Skillz&rdquo; or the &ldquo;Company&rdquo;) (formerly known as Flying Eagle Acquisition Corp. (&ldquo;FEAC&rdquo;)),
which were issued in private placements immediately prior to the consummation of the business combination (the &ldquo;Business Combination&rdquo;)
pursuant to the terms of the Subscription Agreements (as defined below) and in connection with the Business Combination.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">On September&nbsp;1, 2020,
FEAC entered into an agreement and plan of merger with FEAC Merger Sub Inc., a Delaware corporation and wholly-owned subsidiary of FEAC
(&ldquo;Merger Sub&rdquo;), Skillz Inc., a Delaware corporation (&ldquo;Skillz&rdquo;) and Andrew Paradise, solely in his capacity as
representative of the stockholders of Skillz (as may be amended from time to time, the &ldquo;Merger Agreement&rdquo;). In connection
with the Business Combination, Skillz merged with and into Merger Sub, with Skillz surviving the merger as a wholly owned subsidiary
of FEAC and FEAC changed its name to &ldquo;Skillz Inc.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">In connection with the Business
Combination, FEAC entered into subscription agreements, each dated as of September&nbsp;1, 2020 (the &ldquo;Subscription Agreements&rdquo;),
with the Selling Stockholders, pursuant to which FEAC issued and sold to the Selling Stockholders, in private placements to close immediately
prior to the consummation of the Business Combination, an aggregate of 15,853,052 PIPE Shares at $10.00 per share, for an aggregate purchase
price of $158,530,520.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Selling Stockholders may offer, sell or distribute all or a portion
of the PIPE shares registered hereby publicly or through private transactions at prevailing market prices or at negotiated prices. We
will pay certain offering fees and expenses and fees in connection with the registration of the PIPE shares and will not receive proceeds
from the sale of the PIPE shares by the Selling Stockholders. Our Class&nbsp;A common stock is currently listed on the New York Stock
Exchange (the &ldquo;NYSE&rdquo;) and trades under the symbol &ldquo;SKLZ.&rdquo; On April 5, 2022, the closing price of our Class&nbsp;A
common stock was $3.05 per share.</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">INVESTING IN OUR SECURITIES INVOLVES RISKS THAT ARE DESCRIBED IN THE
 &ldquo;RISK FACTORS&rdquo; SECTION&nbsp;BEGINNING ON PAGE 4 OF THIS PROSPECTUS.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">Neither the Securities and
Exchange Commission nor any state securities commission has approved or disapproved of the securities to be issued under this prospectus
or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">The date of this
prospectus is April 6, 2022</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>

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<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>TABLE OF CONTENTS<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP></SUP></FONT></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><SUP>&nbsp;</SUP></B></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; background-color: rgb(204,238,255)">
    <TD STYLE="width: 95%"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABOUT THIS PROSPECTUS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; width: 5%; text-align: right"><A HREF="#a_001">1</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAUTIONARY NOTE REGARDING FORWARD-LOOKING
    STATEMENTS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_002">2</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SUMMARY OF THE PROSPECTUS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Pipe Shares</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock Exchange Listing</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate Information</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE OFFERING</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RISK FACTORS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USE OF PROCEEDS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 95%"><A HREF="#a_012">DETERMINATION OF OFFERING PRICE</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right; width: 5%"><A HREF="#a_012">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_013">MARKET PRICE, TICKER SYMBOL AND DIVIDEND INFORMATION</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_013">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_014">Market Price and Ticker Symbol</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_014">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_015">Holders</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_015">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_016">Dividend Policy</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_016">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0in"><A HREF="#a_017">DILUTION</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_017">6</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_018"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DESCRIPTION OF  SKILLZ SECURITIES</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_018"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_019"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Authorized Capital Stock</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_019">7</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_020"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_020">7</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_032"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred Stock</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_032"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_033"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Warrants</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_033"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_036"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exclusive Forum</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_036"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in; width: 95%"><A HREF="#a_037"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-Takeover Effects of Provisions
    of the Proposed Charter, the New Skillz Bylaws and Applicable Law</FONT></A></TD>
    <TD STYLE="white-space: nowrap; width: 5%; text-align: right"><A HREF="#a_037"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_044">Business Combinations</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_044">12</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_046"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Limitations on Liability and Indemnification of Officers
    and Directors</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_046"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_047"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Corporate Opportunities</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_047"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>12</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_048"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dissenters&rsquo; Rights of Appraisal and Payment</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_048"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_049"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stockholders&rsquo; Derivative Actions</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_049"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_050"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transfer Agent and Registrar</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_050"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</FONT></A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_051"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SELLING STOCKHOLDERS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_051"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</FONT></A></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 95%"><A HREF="#a_052"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. FEDERAL INCOME TAX CONSIDERATIONS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right; width: 5%"><A HREF="#a_052"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_053"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S. Holders</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_053"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_054"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-U.S. Holders</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_054"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_055"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLAN OF DISTRIBUTION</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_055"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">21</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_057"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LEGAL MATTERS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_057"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_058"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPERTS</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_058"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_059">CHANGE IN AUDITOR</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_059">25</A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><A HREF="#a_060"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WHERE YOU CAN FIND MORE INFORMATION</FONT></A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_060"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">26</FONT></A></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.125in"><A HREF="#a_061">Available Information</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_061">26</A></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><A HREF="#a_062">INCORPORATION OF CERTAIN INFORMATION BY REFERENCE</A></TD>
    <TD STYLE="white-space: nowrap; text-align: right"><A HREF="#a_062">26</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>

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<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"><A NAME="a_001"></A><B>ABOUT THIS PROSPECTUS</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-indent: 0.5in">This prospectus is part of a registration statement
that we filed with the SEC using a &ldquo;shelf&rdquo; registration process. Under this shelf registration process, the Selling Securityholders
may use the shelf registration statement to sell shares of Class&nbsp;A common stock up to the amounts described in the section entitled
 &ldquo;Selling Securityholders,&rdquo; from time to time through any means described in the section entitled &ldquo;Plan of Distribution.&rdquo;
More specific terms of any securities that the Selling Securityholders offer and sell may be provided in a prospectus supplement that
describes, among other things, the specific amounts and prices of the Class&nbsp;A common stock being offered and the terms of the offering.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">A prospectus supplement may also add, update or
change information included in this prospectus. Any statement contained in this prospectus will be deemed to be modified or superseded
for purposes of this prospectus to the extent that a statement contained in such prospectus supplement modifies or supersedes such statement.
Any statement so modified will be deemed to constitute a part of this prospectus only as so modified, and any statement so superseded
will be deemed not to constitute a part of this prospectus. You should rely only on the information contained in this prospectus, any
applicable prospectus supplement or any related free writing prospectus, together with the information described under the heading &ldquo;Where
You Can Find More Information; Incorporation by Reference.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Neither we nor the Selling Securityholders have
authorized anyone to provide any information or to make any representations other than those contained in or incorporated by reference
into this prospectus, any accompanying prospectus supplement or any free writing prospectus we have prepared. We and the Selling Securityholders
take no responsibility for, and can provide no assurance as to the reliability of, any other information that others may give you. This
prospectus is an offer to sell only the securities offered hereby and only under circumstances and in jurisdictions where it is lawful
to do so. No dealer, salesperson or other person is authorized to give any information or to represent anything not contained in this
prospectus, any applicable prospectus supplement or any related free writing prospectus. This prospectus is not an offer to sell securities,
and it is not soliciting an offer to buy securities, in any jurisdiction where the offer or sale is not permitted. You should assume
that the information appearing in this prospectus or any prospectus supplement is accurate only as of the date on the front of those
documents and that any information incorporated by reference is accurate only as of the date of the document incorporated by reference,
unless we indicate otherwise, regardless of the time of delivery of this prospectus or any applicable prospectus supplement, or any sale
of a security. Our business, financial condition, results of operations and prospects may have changed since those dates.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus incorporates by reference trademarks
and service marks belonging to other entities. Solely for convenience, trademarks and trade names referred to in this prospectus may
appear without the &reg; or &trade; symbols, but such references are not intended to indicate, in any way, that the applicable licensor
will not assert, to the fullest extent under applicable law, its rights to these trademarks and trade names. We do not intend our use
or display of other companies' trade names, trademarks or service marks to imply a relationship with, or endorsement or sponsorship of
us by, any other companies.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus&nbsp;contains or incorporates
by reference summaries of certain provisions contained in some of the documents described herein, but reference is made to the&nbsp;actual&nbsp;documents
for complete information. All of the summaries are qualified in their entirety by the actual documents. Copies of some of the documents
referred to herein have been filed, will be filed or will be incorporated by reference as exhibits to&nbsp;the registration statement&nbsp;of
which this prospectus is a part, and you may obtain copies of those documents as described below under &ldquo;<I>Where You Can Find More
Information; Incorporation by Reference</I>.&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 0pt 0.75in; text-indent: 0.25in"><B>You should rely only on the information
contained in this prospectus. No one has been authorized to provide you with information that is different from that contained in this
prospectus. This prospectus is dated as of the date set forth on the cover hereof. You should not assume that the information contained
in this prospectus is accurate as of any date other than that date.</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 0pt 0.75in; text-indent: 0.25in"><B>For investors outside the United
States: </B>We have not done anything that would permit this offering or possession or distribution of this prospectus in any jurisdiction
where action for that purpose is required, other than in the United States. You are required to inform yourselves about and to observe
any restrictions relating to this offering and the distribution of this prospectus.</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>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_002"></A><B>CAUTIONARY NOTE REGARDING
FORWARD-LOOKING STATEMENTS</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-indent: 0.5in">This prospectus includes forward-looking statements,
documents incorporated by reference herein and any appliable prospectus supplement regarding, among other things, the plans, strategies
and prospects, both business and financial, of Skillz. These statements are based on the beliefs and assumptions of the management of
Skillz. Although Skillz believes that its plans, intentions and expectations reflected in or suggested by these forward-looking statements
are reasonable, Skillz cannot assure you that it will achieve or realize these plans, intentions or expectations.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Forward-looking statements are inherently subject
to risks, uncertainties and assumptions. Generally, statements that are not historical facts, including statements concerning possible
or assumed future actions, business strategies, events or results of operations, are forward-looking statements. These statements may
be preceded by, followed by or include the words &ldquo;believes&rdquo;, &ldquo;estimates&rdquo;, &ldquo;expects&rdquo;, &ldquo;projects&rdquo;,
 &ldquo;forecasts&rdquo;, &ldquo;may&rdquo;, &ldquo;will&rdquo;, &ldquo;should&rdquo;, &ldquo;seeks&rdquo;, &ldquo;plans&rdquo;, &ldquo;scheduled&rdquo;,
 &ldquo;anticipates&rdquo; or &ldquo;intends&rdquo; or similar expressions. Forward-looking statements contained in this prospectus include,
but are not limited to, statements about the ability of Skillz to:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 17.4pt">&#9679;</TD><TD>realize the benefits expected from the Business Combination (defined
                                            below);</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 17.4pt">&#9679;</TD><TD>effectively compete in the global entertainment and gaming industries;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 17.4pt">&#9679;</TD><TD>attract and retain successful relationships with the third party
                                            developers that develop and update all of the games hosted on Skillz&rsquo;s platform (&ldquo;Developers&rdquo;);
                                            and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 54pt"></TD><TD STYLE="width: 17.4pt">&#9679;</TD><TD>comply with laws and regulations applicable to its business.</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-indent: 0.5in">These forward-looking statements are based on
information available as of the date such forward-looking statements are made , and current expectations, forecasts and assumptions,
and involve a number of judgments, risks and uncertainties. Important factors could cause actual results to differ materially from those
indicated or implied by forward-looking statements such as those contained in documents we have filed with the U.S. Securities and Exchange
Commission. Accordingly, forward-looking statements should not be relied upon as representing our views as of any subsequent date, and
we do not undertake any obligation to update forward-looking statements to reflect events or circumstances after the date they were made,
whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">As a result of a number of known and unknown risks
and uncertainties, our actual results or performance may be materially different from those expressed or implied by these forward-looking
statements. For a discussion of the risks involved in our business and investing in our common stock, see the section entitled &ldquo;<I>Risk
Factors</I>.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Should one or more of these risks or uncertainties
materialize, or should any of the underlying assumptions prove incorrect, actual results may vary in material respects from those expressed
or implied by these forward-looking statements. You should not place undue reliance on these forward-looking statements.</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>

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<DIV STYLE="border: Black 1pt solid; clear: both; width: 100%"><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"><A NAME="a_003"></A><B>SUMMARY OF THE PROSPECTUS</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-indent: 0.5in"><I>This summary highlights selected information
included in this prospectus and does not contain all of the information that may be important to you in making an investment decision.
This summary is qualified in its entirety by the more detailed information included in this prospectus. Before making your investment
decision with respect to our securities, you should carefully read this entire prospectus, including the information under &ldquo;Risk
Factors&rdquo; and the financial statements included elsewhere in this prospectus.</I></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 0pt -0.5in; text-indent: 0.5in"><A NAME="a_004"></A><B>The Company</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-indent: 0.5in">Skillz Inc. is a technology company that enables
game developers to monetize their content through fun and fair multi- player competition. Skillz&rsquo;s digital assets including the
set of software development tools that allows for the creation of applications for a certain software framework, hardware platform, or
video game console, a dashboard that enables developers to rapidly integrate and monitor the performance of their games, the Live Operations
System and the data science technologies, which together enable Skillz to provide its monetization services to third-party game developers,
help Developers build multi-million dollar franchises by enabling social competition in their games. Leveraging its patented technology,
Skillz hosts billions of casual esports tournaments for millions of mobile players worldwide and distributes millions in prizes each
month.</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 0pt -0.5in; text-indent: 0.5in"><A NAME="a_005"></A><B>The Pipe Shares</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-indent: 0.5in">In connection with the Business Combination, FEAC
entered into subscription agreements, each dated as of September&nbsp;1, 2020 (the &ldquo;Subscription Agreements&rdquo;), with the Selling
Stockholders, pursuant to which FEAC agreed to issue and sell to the Selling Stockholders, in private placements to close immediately
prior to the consummation of the Business Combination, an aggregate of 15,853,052 PIPE Shares at $10.00 per share, for an aggregate purchase
price of $158,530,520.</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 0pt -0.5in; text-indent: 0.5in"><A NAME="a_006"></A><B>Stock Exchange
Listing</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-indent: 0.5in">Skillz Class&nbsp;A common stock is listed for
trading on the New York Stock Exchange (the &ldquo;NYSE&rdquo;) under the symbol &ldquo;SKLZ.&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 0pt -0.5in; text-indent: 0.5in"><A NAME="a_007"></A><B>Corporate Information</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-indent: 0.5in">We were originally incorporated in the State of
Delaware in January&nbsp;15, 2020 as a special purpose acquisition company, formed for the purpose of effecting a merger, capital stock
exchange, asset acquisition, stock purchase, recapitalization, reorganization or similar Business Combination with one or more businesses.
Flying Eagle Acquisition Corporation&mdash;a Delaware corporation, which, after December&nbsp;16, 2020, is known as Skillz,&nbsp;Inc.
(&ldquo;FEAC&rdquo;)&mdash;completed its Initial Public Offering on March&nbsp;5, 2020, through the sale of 69,000,000 units, each consisting
of one share of FEAC Class&nbsp;A common stock and one-fourth (1/4<SUP>th</SUP>) of one public warrant of FEAC, each whole warrant exercisable
for one share of FEAC Class&nbsp;A Common stock in accordance with its terms, at $10.00 per unit. In December&nbsp;2020, FEAC consummated
that certain Agreement and Plan of Merger, dated as of September&nbsp;1, 2020 (the &ldquo;Merger Agreement&rdquo;), where our wholly-owned
subsidiary merged with and into Old Skillz, with Old Skillz surviving the merger as a wholly-owned subsidiary of FEAC (the &ldquo;Business
Combination&rdquo;). In connection with the Business Combination, we changed our name to Skillz Inc.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our principal executive offices are located at
P.O.&nbsp;Box 445, San Francisco, California 94104.Our telephone number is (415) 762-0511. Our website address is www.skillz.com. Information
contained on our website or connected thereto does not constitute part of, and is not incorporated by reference into, this prospectus
or the registration statement of which it forms a part.</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"><A NAME="a_008"></A><B>THE OFFERING</B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; width: 35%">Issuer</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; width: 65%; text-align: left">Skillz Inc.</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">Class&nbsp;A common stock offered
    by the Selling Stockholders</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">Up to 15,853,052 shares of Class A
    common stock.</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; background-color: White; vertical-align: top">Use of proceeds</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">We will not receive any of the proceeds
    from the sale of the shares of Class A common stock by the Selling Stockholders.</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">Ticker Symbol</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; background-color: White; text-align: left">Listed on the NYSE under the symbol
    &ldquo;SKLZ&rdquo;</TD></TR>
  </TABLE>


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

</DIV>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_009"></A><B>RISK FACTORS</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-indent: 0.5in"><I>Investment in any securities offered pursuant
to this prospectus and any applicable prospectus supplement involves risks. You should carefully consider the risk factors incorporated
by reference to our most recent Annual Report on Form&nbsp;10-K, any subsequent Quarterly Reports on Form&nbsp;10-Q or Current Reports
on Form&nbsp;8-K, and all other information contained or incorporated by reference into this prospectus, as updated by our subsequent
filings under the Exchange Act, and the risk factors and other information contained in any applicable prospectus supplement and any
applicable free writing prospectus before acquiring any of such securities. The occurrence of any of these risks might cause you to lose
all or part of your investment in the offered securities. </I>See &ldquo;W<I>here You Can Find More Information</I>&rdquo; and &ldquo;<I>Incorporation
by Reference</I>&rdquo; elsewhere in this prospectus.</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>

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<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"><A NAME="a_010"></A><B>USE OF PROCEEDS</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-indent: 0.5in">All of the Class&nbsp;A common stock offered by
the Selling Securityholders pursuant to this prospectus will be sold by the Selling Securityholders for their respective accounts. We
will not receive any of the proceeds from these sales.</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>

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<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"><A NAME="a_012"></A><B>DETERMINATION OF OFFERING
PRICE</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-indent: 0.5in">We cannot currently determine the price or prices
at which shares of our Class&nbsp;A common stock may be sold by the Selling Securityholders under this prospectus.</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"><A NAME="a_013"></A><B>MARKET PRICE, TICKER SYMBOL
AND DIVIDEND INFORMATION</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 0pt 0in"><A NAME="a_014"></A><B>Market Price and Ticker Symbol</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-indent: 0.5in">Our Class&nbsp;A common stock is currently listed
on the NYSE under the symbol &ldquo;SKLZ.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The closing price of the Class&nbsp;A common stock
on April 5, 2022, was $3.05.</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 0pt 0in"><A NAME="a_015"></A><B>Holders</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-indent: 0.5in">As of February 24, 2022, there were approximately
553 holders of record of our Class&nbsp;A common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Such numbers do not include beneficial owners
holding our securities through nominee names. Because many of our Class&nbsp;A shares are held by brokers and other institutions on behalf
of shareholders, we are unable to estimate the total number of shareholders represented by these record holders.</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 0pt 0in"><A NAME="a_016"></A><B>Dividend Policy</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-indent: 0.5in">We have not paid any cash dividends on our Class&nbsp;A
common stock to date. The payment of cash dividends in the future will be dependent upon our revenues and earnings, if any, capital requirements
and general financial condition. The payment of any cash dividends will be within the discretion of the Skillz Board at such time and
subject to restriction under the indenture, dated as of December&nbsp;20, 2021 among Skillz, each of the guarantors party thereto and
UMB Bank, N.A. as trustee.</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"><A NAME="a_017"></A><B>DILUTION</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-indent: 0.5in">The Selling Stockholders are offering for resale
up to 15,853,052 shares of common stock Class&nbsp;A common stock. The resale of the current outstanding shares of Class&nbsp;A common
stock under this prospectus will not dilute the ownership interests of existing stockholders.</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>

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



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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><A NAME="a_018"></A><B>DESCRIPTION
OF SKILLZ SECURITIES</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-indent: 0.5in"><I>The following summary of the material terms
of our securities is not intended to be a complete summary of the rights and preferences of such securities, and is qualified by reference
to our amended and restated certificate of incorporation of Skillz Inc. (the &ldquo;Charter&rdquo;), our Bylaws and the warrant-related
documents described herein, which are exhibits to the registration statement of which this prospectus is a part. We urge you to read
each of our Charter, our Bylaws and the warrant-related documents described herein in their entirety for a complete description of the
rights and preferences of our securities.</I></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"><A NAME="a_019"></A><B>Authorized Capital Stock</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">We are authorized to issue 635,000,000 shares, consisting of 500,000,000
shares of Class&nbsp;A common stock, par value $0.0001 per share, 125,000,000 shares of Class&nbsp;B common stock, par value $0.0001
per share, and 10,000,000 shares of preferred stock, par value $0.0001 per share.</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"><A NAME="a_020"></A><B>Common Stock</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"><A NAME="a_021"></A><B><I>Class&nbsp;A Common Stock</I></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"><A NAME="a_022"></A><I>Voting Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;A common stock are entitled
to cast one vote per share. Generally, holders of all classes of common stock vote together as a single class, and an action is approved
by stockholders if the number of votes cast in favor of the action exceeds the number of votes cast in opposition to the action, while
directors are elected by a plurality of the votes cast. Holders of Class&nbsp;A common stock are not entitled to cumulate their votes
in the election of directors.</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"><A NAME="a_023"></A><I>Dividend Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;A common stock share ratably
(based on the number of shares of Class&nbsp;A common stock held) if and when any dividend is declared by the Board of Directors of Skillz
(the &ldquo;Board&rdquo;) out of funds legally available therefor, subject to restrictions, whether statutory or contractual (including
with respect to any outstanding indebtedness), on the declaration and payment of dividends and to any restrictions on the payment of
dividends imposed by the terms of any outstanding preferred stock or any class or series of stock having a preference over, or the right
to participate with, the Class&nbsp;A common stock with respect to the payment of dividends.</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"><A NAME="a_024"></A><I>Liquidation, Dissolution and Winding Up</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On the liquidation, dissolution, distribution
of assets or winding up of Skillz, each holder of Class&nbsp;A common stock will be entitled, pro rata on a per share basis, to all assets
of Skillz of whatever kind available for distribution to the holders of common stock, subject to the designations, preferences, limitations,
restrictions and relative rights of any other class or series of preferred stock then outstanding.</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"><A NAME="a_025"></A><I>Other Matters</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of shares of Class&nbsp;A common stock
do not have subscription, redemption or conversion rights. All the outstanding shares of Class&nbsp;A common stock 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"><A NAME="a_026"></A><B><I>Class&nbsp;B Common Stock</I></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"><A NAME="a_027"></A><I>Voting Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;B common stock are entitled
to cast 20 votes per share. Generally, holders of all classes of common stock vote together as a single class, and an action is approved
by stockholders if the number of votes cast in favor of the action exceeds the number of votes cast in opposition to the action, while
directors are elected by a plurality of the votes cast. Holders of Class&nbsp;B common stock will not be entitled to cumulate their votes
in the election of directors.</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"><A NAME="a_028"></A><I>Dividend Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;B common stock share ratably
(based on the number of shares of Class&nbsp;B common stock held) if and when any dividend is declared by the Board out of funds legally
available therefor, subject to restrictions, whether statutory or contractual (including with respect to any outstanding indebtedness),
on the declaration and payment of dividends and to any restrictions on the payment of dividends imposed by the terms of any outstanding
preferred stock or any class or series of stock having a preference over, or the right to participate with, the Class&nbsp;B common stock
with respect to the payment of dividends.</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>

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<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"><A NAME="a_029"></A><I>Optional Conversion Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;B common stock have the
right to convert shares of their Class&nbsp;B common stock into fully paid and non-assessable shares of Class&nbsp;A common stock, on
a one-to-one basis, at the option of the holder at any time upon written notice to Skillz.</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"><A NAME="a_030"></A><I>Mandatory Conversion Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Holders of Class&nbsp;B common stock shall have
their Class&nbsp;B common stock automatically converted into Class&nbsp;A common stock, on a one-to-one basis, upon the occurrence of
any of the events described below:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>Any sale, assignment, transfer, conveyance, hypothecation, or other
                                            transfer or disposition, directly or indirectly, of any Class&nbsp;B common stock or any
                                            legal or beneficial interest in such share, whether or not for value and whether voluntary
                                            or involuntary or by operation of law (including by merger, consolidation, or otherwise),
                                            including, without limitation the transfer of a share of Class&nbsp;B common stock to a broker
                                            or other nominee or the transfer of, or entering into a binding agreement with respect to,
                                            voting control over such share by proxy or otherwise, other than a permitted transfer.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Upon the first date on which Andrew Paradise, together with all
                                            other qualified stockholders, collectively cease to beneficially own at least 20% of the
                                            number of Class&nbsp;B common stock (as such number of shares is equitably adjusted in respect
                                            of any reclassification, stock dividend, subdivision, combination, or recapitalization of
                                            the Class&nbsp;B common stock) collectively held by Mr.&nbsp;Paradise and his permitted transferees.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Upon the date specified by the affirmative vote of the holders of
                                            at least two-thirds of the outstanding shares of Class&nbsp;B common stock, voting as a separate
                                            class.</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"><A NAME="a_031"></A><I>Liquidation Rights</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On the liquidation, dissolution, distribution
of assets or winding up of Skillz, each holder of Class&nbsp;B common stock will be entitled, pro rata on a per share basis, to all assets
of Skillz of whatever kind available for distribution to the holders of common stock, subject to the designations, preferences, limitations,
restrictions and relative rights of any other class or series of preferred stock then outstanding.</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"><A NAME="a_032"></A><B>Preferred Stock</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-indent: 0.5in">Our Charter provides that the Board has the authority,
without action by the stockholders, to designate and issue shares of preferred stock in one or more classes or series, and to determine
and fix the number of shares constituting any such class or series, the voting powers, designations, preferences, limitations, restrictions
and relative rights of each class or series of preferred stock, including, without limitation, dividend rights, dividend rates, conversion
rights, exchange rights, voting rights, rights and terms of redemption, dissolution preferences, and treatment in the case of a merger,
business combination transaction, or sale of Skillz&rsquo;s assets, which rights may be greater than the rights of the holders of the
common stock. We do not have any outstanding preferred stock as of the date of this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The purpose of authorizing the Board to issue
preferred stock and determine the rights and preferences of any classes or series of preferred stock is to eliminate delays associated
with a stockholder vote on specific issuances. The simplified issuance of preferred stock, while providing flexibility in connection
with possible acquisitions, future financings and other corporate purposes, could have the effect of making it more difficult for a third
party to acquire, or could discourage a third party from seeking to acquire, a majority of Skillz&rsquo;s outstanding voting stock. Additionally,
the issuance of preferred stock may adversely affect the holders of Class&nbsp;A common stock by restricting dividends on the Class&nbsp;A
common stock, diluting the voting power of the Class&nbsp;A common stock or subordinating the dividend or liquidation rights of the Class&nbsp;A
common stock. As a result of these or other factors, the issuance of preferred stock could have an adverse impact on the market price
of Class&nbsp;A common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In December&nbsp;2020, we completed the transactions
(the &ldquo;Business Combination&rdquo;) contemplated by that certain Agreement and Plan of Merger, dated as of September&nbsp;1, 2020,
by and among Flying Eagle Acquisition Corporation, a Delaware corporation (&ldquo;FEAC&rdquo;), FEAC Merger Sub Inc., a Delaware corporation
and wholly owned subsidiary of FEAC (&ldquo;Merger Sub&rdquo;), Old Skillz (which we define as Skillz Inc. prior to the Business Combination
and Skillz Platform Inc. after the Business Combination), and solely in his capacity as the representative of the Old Skillz stockholders,
Andrew Paradise as stockholder representative (the &ldquo;Merger Agreement&rdquo;), including the merger of Merger Sub with and into
Old Skillz, pursuant to which (i)&nbsp;Old Skillz survived the merger as a wholly owned subsidiary of Skillz Inc. (&ldquo;New Skillz&rdquo;)
and (ii)&nbsp;the Old Skillz stockholders and the holders of Old Skillz options and warrants exchanged their Old Skillz capital stock
and Old Skillz options for equity interests in New Skillz.</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">After the Business Combination, options to purchase
shares of Old Skillz common stock that were outstanding and unexercised, whether or not then vested or exercisable, were assumed by New
Skillz and were converted into options to acquire shares of New Skillz Class&nbsp;A common stock (other than in the case of Mr.&nbsp;Paradise,
who received options exercisable for New Skillz Class&nbsp;B common stock) with the same terms and conditions as applied to the Old Skillz
options immediately prior to the effective time of the Business Combination provided that the number of shares underlying such New Skillz
options was determined by multiplying the number of shares of Old Skillz common stock subject to such options immediately prior to the
effective time, by the ratio determined by dividing the merger consideration value by $10.00 (the product being the &ldquo;option exchange
ratio&rdquo;) and the per share exercise price of such New Skillz options were determined by dividing the per share exercise price of
the Old Skillz options immediately prior to the effective time by the option exchange ratio. As of December&nbsp;31, 2021, unvested options
to purchase 14,570,052 shares of New Skillz common stock were outstanding, with a weighted average exercise price of $14.69 per share.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The number of unvested stock options as of December&nbsp;31,
2021 does not include 8.2 million shares of restricted common stock previously issued upon the early exercise of grants by certain executives.</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"><A NAME="a_033"></A><B>Warrants</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"><A NAME="a_034"></A><B><I>Public Warrants</I></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-indent: 0.5in">As part of FEAC&rsquo;s initial public offering,
17,250,000 Public Warrants were sold. The Public Warrants entitled the holder thereof to purchase one share of Class&nbsp;A common stock
at a price of $11.50 per share, subject to adjustments. The Public Warrants were only exercisable for a whole number of shares of Class&nbsp;A
common stock. No fractional shares were issued upon exercise of the warrants. The Public Warrants had an expiration date of 5:00 p.m.&nbsp;New
York City time on December&nbsp;16, 2025, or earlier upon redemption or liquidation. The Public Warrants were listed on the NYSE under
the symbol &ldquo;SKLZ.WS.&rdquo;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company was permitted to call the Public Warrants
for redemption starting anytime, in whole and not in part, at a price of $0.01 per warrant, so long as the Company provides not less
than 30 days&rsquo; prior written notice of redemption to each warrant holder, and if, and only if, the reported last sale price of Class&nbsp;A
common stock equaled or exceeded $18.00 per share for any 20 trading days within a 30-trading day period ending on the third trading
day prior to the date the Company sent the notice of redemption to the warrant holders, provided there was an effective registration
statement covering the shares of Class&nbsp;A common stock issuable upon exercise of the warrants at such time.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On July&nbsp;16, 2021, the Company announced the
redemption of all Public Warrants that remained outstanding on August&nbsp;16, 2021. On August&nbsp;16, 2021, 5,888,294 Public Warrants
remained unexercised at 5pm New York City time, and such warrants expired and were no longer exercisable, and the holders of those Public
Warrants are entitled to receive only the redemption price of $0.01 per warrant. As of December&nbsp;31, 2021, there were no outstanding
public warrants.</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"><A NAME="a_035"></A><B><I>Private Placement Warrants</I></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-indent: 0.5in">As of December&nbsp;31, 2021, there were 4,535,728
private placement warrants outstanding. The private placement warrants are not redeemable by Skillz for cash so long as they are held
by the initial stockholders or their permitted transferees. The initial purchasers of the private placement warrants, or their permitted
transferees, have the option to exercise the private placement warrants on a cashless basis. If the private placement warrants are held
by holders other than the initial purchasers thereof or their permitted transferees, the private placement warrants will be redeemable
by Skillz and exercisable by the holders as set forth below.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All holders of private placement warrants may
pay the exercise price by surrendering their warrants for that number of shares of Class&nbsp;A common stock equal to the quotient obtained
by dividing (x)&nbsp;the product of the number of Class&nbsp;A common stock underlying the warrants, multiplied by the excess of the
 &ldquo;fair market value&rdquo; of the Class&nbsp;A common stock (defined below) over the exercise price of the warrants by (y)&nbsp;the
fair market value. The &ldquo;fair market value&rdquo; will mean the average closing price of the Class&nbsp;A common stock for the 10
trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants.</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>

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<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"><A NAME="a_036"></A><B>Exclusive Forum</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-indent: 0.5in">Our Charter provides that, to the fullest extent
permitted by law, unless we otherwise consent in writing, the Court of Chancery (the &ldquo;Chancery Court&rdquo;) of the State of Delaware
(or, in the event that the Chancery Court does not have jurisdiction, the federal district for the District of Delaware or other state
courts of the State of Delaware) shall, to the fullest extent permitted by law, by the sole and exclusive forum for any action brought
(1)&nbsp;any derivative action or proceeding brought on behalf of Skillz, (2)&nbsp;any action asserting a claim of breach of a fiduciary
duty owed by, or any other wrongdoing by, any current or former director, officer, other employee or stockholder of the Company, (3)&nbsp;any
action asserting a claim against Skillz arising pursuant to any provision of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;),
the Charter or the Bylaws, or as to which the DGCL confers jurisdiction on the Court of Chancery, (4)&nbsp;any action to interpret, apply,
enforce or determine the validity of any provisions of the Charter or the Bylaws, or (5)&nbsp;any other action asserting a claim governed
by the internal affairs doctrine. Notwithstanding the foregoing, the federal district courts of the United States shall be the exclusive
forum for the resolution of any action, suit or proceeding asserting a cause of action arising under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;). This exclusive forum provision does not apply to suits brought to enforce any liability or duty created
by the Securities Exchange Act of 1934, as amended. Any person or entity purchasing or otherwise acquiring an interest in any shares
of our capital stock shall be deemed to have notice of and to have consented to the forum provisions in our Charter. These choice-of-forum
provisions may limit a stockholder&rsquo;s ability to bring a claim in a judicial forum that he, she or it believes to be favorable for
disputes with us or our or directors, officers or other employees, which may discourage such lawsuits. We note that there is uncertainty
as to whether a court would enforce these provisions and that investors cannot waive compliance with the federal securities laws and
the rules&nbsp;and regulations thereunder. Section&nbsp;22 of the Securities Act creates concurrent jurisdiction for state and federal
courts over all suits brought to enforce any duty or liability created by 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>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A NAME="a_037"></A><B>Anti-Takeover Effects of Provisions of the
Charter, the Bylaws and Applicable Law</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-indent: 0.5in">Certain provisions of the Charter, Bylaws, and
laws of the State of Delaware, where Skillz is incorporated, may discourage or make more difficult a takeover attempt that a stockholder
might consider in his or her best interest. These provisions may also adversely affect prevailing market prices for the Class&nbsp;A
common stock and the Class&nbsp;B common stock. Skillz believes that the benefits of increased protection give Skillz the potential ability
to negotiate with the proponent of an unsolicited proposal to acquire or restructure Skillz and outweigh the disadvantage of discouraging
those proposals because negotiation of the proposals could result in an improvement of their terms.</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"><A NAME="a_038"></A><B><I>Authorized but Unissued Shares</I></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-indent: 0.5in">Delaware law does not require stockholder approval
for any issuance of authorized shares. However, the listing requirements of the NYSE, on which our Class&nbsp;A common stock is listed,
require stockholder approval of certain issuances equal to exceeding 20% of the then outstanding voting power or then outstanding number
of shares of common stock.</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">Additional shares that may be used in the future may be issued for
a variety of corporate purposes, including future public offerings, to raise additional capital, or to facilitate acquisitions. The existence
of authorized but unissued and unreserved common stock and preferred stock could make more difficult or discourage an attempt to obtain
control of Skillz by means of a proxy contest, tender offer, merger, or otherwise.</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"><A NAME="a_039"></A><B><I>Dual Class&nbsp;Stock</I></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-indent: 0.5in">As described above, the Charter provides for a
dual class common stock structure, which provides Mr.&nbsp;Paradise with the ability to control the outcome of matters requiring stockholder
approval, even though he owns significantly less than a majority of the shares of outstanding Class&nbsp;A common stock, including the
election of directors and significant corporate transactions, such as a merger or other sale of Skillz or its assets.</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"><A NAME="a_040"></A><B><I>Number of Directors</I></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-indent: 0.5in">The Charter and the Bylaws provide that, subject
to any rights of holders of preferred stock to elect additional directors under specified circumstances, the number of directors may
be fixed from time to time pursuant to a resolution adopted by the Board; providing, however, that unless otherwise approved by (i)&nbsp;if
before the first date on which the issued and outstanding shares of Class&nbsp;B common stock represents less than 50% of the total voting
power of the then outstanding shares of capital stock of Skillz that would then be entitled to vote in the election of directors at an
annual meeting of stockholders, the holders of a majority in voting power of the shares of capital stock of Skillz that would then be
entitled to vote in the election of directors at an annual meeting or by written consent, or (ii)&nbsp;if after the first date on which
the issued and outstanding shares of Class&nbsp;B common stock represents less than 50% of the total voting power of the then outstanding
shares of capital stock of Skillz that would then be entitled to vote in the election of directors at an annual meeting of stockholders,
by the holders of two-thirds (2/3rds) of the voting power of the shares of capital stock of Skillz that would then be entitled to vote
in the election of directors at an annual meeting of stockholders, the number of directors may not exceed seven. The number of directors
is currently set at seven.</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"><A NAME="a_041"></A><B><I>Requirements for Advance Notification of
Stockholder Meetings, Nominations and Proposals</I></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-indent: 0.5in">The Bylaws establish advance notice procedures
with respect to stockholder proposals and nomination of candidates for election as directors, other than nominations made by or at the
direction of the Board or a committee of the Board. In order to be &ldquo;properly brought&rdquo; before a meeting, a stockholder will
have to comply with advance notice requirements and provide Skillz with certain information. Generally, to be timely, a stockholder&rsquo;s
notice must be received at Skillz&rsquo;s principal executive offices not less than 90 days nor more than 120 days prior to the first
anniversary of the immediately preceding annual meeting of stockholders. The Bylaws also specify requirements as to the form and content
of a stockholder&rsquo;s notice. The Bylaws allow the chairperson of the meeting at a meeting of the stockholders to adopt rules&nbsp;and
regulations for the conduct of meetings which may have the effect of precluding the conduct of certain business at a meeting if the rules&nbsp;and
regulations are not followed. These provisions may also defer, delay, or discourage a potential acquirer from conducting a solicitation
of proxies to elect the acquirer&rsquo;s own slate of directors or otherwise attempting to influence or obtain control of Skillz.</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>

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<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"><A NAME="a_042"></A><B><I>Limitations on Stockholder Action by Written
Consent</I></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-indent: 0.5in">The Charter provides that, subject to the terms
of any series of preferred stock, any action required or permitted to be taken by the stockholders of Skillz must be effected at an annual
or special meeting of the stockholders and may not be effected by written consent in lieu of a meeting, provided that prior to the first
date on which the issued and outstanding shares of Class&nbsp;B common stock represents less than 50% of the total voting power of the
then outstanding shares of capital stock of the Company that would then be entitled to vote in the election of directors at an annual
meeting of stockholders, any action required or permitted to be taken at any annual or special meeting of stockholders of the Company
may be taken without a meeting, without prior notice and without a vote, if a consent or consents in writing, setting forth the action
so taken, shall be signed by the holders of the outstanding stock having not less than the minimum number of votes that would be necessary
to authorize or take such action at a meeting at which all shares entitled to vote thereon were present and voted.</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"><A NAME="a_043"></A><B><I>Amendment of the Charter and Bylaws</I></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-indent: 0.5in">The DGCL provides generally that the affirmative
vote of a majority of the outstanding shares entitled to vote thereon, voting together a single class, is required to amend a corporation&rsquo;s
certificate of incorporation, unless the certificate of incorporation requires a greater percentage.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Our Charter provides that it may be amended by
Skillz in the manners provided therein or prescribed by statute. The Charter provides that the affirmative vote of the holders of a majority
of the voting power of the then-outstanding shares of capital stock of Skillz entitled to vote generally in the election of directors,
voting together as a single class, will be required to amend or repeal, or adopt any provision of the Charter providing for the capital
stock of Skillz, amendment of the Charter, amendment of the Bylaws, board of directors, election of directors, limitation of director
liability, indemnification and special meetings of the stockholders.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">So long as any shares of our Class&nbsp;B common
stock are outstanding, Skillz may not, without the prior affirmative vote of the holders of two-thirds of the outstanding shares of Class&nbsp;B
common stock, voting as a separate class, in addition to any other vote required by applicable law or the Charter, directly or indirectly,
amend, alter, change, repeal, or adopt any provision of the Charter (1)&nbsp;in a manner that is inconsistent with, or otherwise alters
or changes, any of the voting, conversion, dividend, or liquidation provisions of the shares of Class&nbsp;B common stock or other, powers,
preferences, or special rights of the shares of Class&nbsp;B common stock, (2)&nbsp;to provide for each share of Class&nbsp;A common
stock to have more than one vote per share or any rights to a separate class vote of the holders of shares of Class&nbsp;A common stock
other than as provided in the Charter or required by the DGCL, or (3)&nbsp;to otherwise adversely impact or affect the rights, powers,
preferences, or privileges of the shares of Class&nbsp;B common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">So long as any shares of our Class&nbsp;A common
stock shares are outstanding, Skillz may not, without the prior affirmative vote of the holders of two-thirds of the outstanding shares
of Class&nbsp;A common stock, voting as a separate class, in addition to any other vote required by applicable law or the Charter, directly
or indirectly, amend, alter, change, repeal, or adopt any provision of the Charter (1)&nbsp;in a manner that is inconsistent with, or
otherwise alters or changes, any of the voting, conversion, dividend, or liquidation provisions of the shares of Class&nbsp;A common
stock or other rights, powers, preferences, or privileges of the shares of Class&nbsp;A common stock or (2)&nbsp;to provide for each
share of Class&nbsp;B common stock to have more than 20 votes per share or any rights to a separate class vote of the holders of shares
of Class&nbsp;B common stock other than as provided in the Charter or required by the DGCL.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Charter also provides that, subject to the
terms of any preferred stock, the Board shall have the power to adopt, amend, alter, or repeal the Bylaws by the affirmative vote of
a majority of the directors present at any regular or special meeting of the Board at which a quorum is present in any manner not inconsistent
with the laws of the State of Delaware or the Charter. The stockholders of Skillz are prohibited from adopting, amending, altering, or
repealing the Bylaws, or to adopt any provision inconsistent with the Bylaws, unless such action is approved, in addition to any other
vote required by the Charter, by the requisite stockholder consent.</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>

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<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"><A NAME="a_044"></A><B>Business Combinations</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-indent: 0.5in">Under Section&nbsp;203 of the DGCL, a corporation
will not be permitted to engage in a business combination with any interested stockholder for a period of three years following the time
that such interested stockholder became an interested stockholder, unless:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>prior to such time the board of directors of the corporation approved
                                            either the business combination or the transaction which resulted in the stockholder becoming
                                            an interested stockholder;</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>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>upon consummation of the transaction which resulted in the stockholder
                                            becoming an interested stockholder, the interested stockholder owned at least 85% of the
                                            voting stock of the corporation outstanding at the time the transaction commenced, excluding
                                            for purposes of determining the voting stock outstanding (but not the outstanding voting
                                            stock owned by the interested stockholder) those shares owned (i)&nbsp;by persons who are
                                            directors and also officers and (ii)&nbsp;employee stock plans in which employee participants
                                            do not have the right to determine confidentially whether shares held subject to the plan
                                            will be tendered in a tender or exchange offer; or</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%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 24px">&nbsp;</TD>
    <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">at or subsequent to such time the business combination is approved by the board of directors and authorized at an annual or special meeting of stockholders, and not by written consent, by the affirmative vote of at least 66 2&#8725;3% of the outstanding voting stock which is not owned by the interested stockholder.</FONT></TD></TR>
  </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Generally, a &ldquo;business combination&rdquo;
includes a merger, asset or stock sale or other transaction resulting in a financial benefit to the interested stockholder. Subject to
certain exceptions, an &ldquo;interested stockholder&rdquo; is a person who, together with that person&rsquo;s affiliates and associates,
owns, or within the previous three years owned, 15% or more of Skillz&rsquo;s outstanding voting stock. For purposes of this section
only, &ldquo;voting stock&rdquo; has the meaning given to it in Section&nbsp;203 of the DGCL.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Since Skillz has not opted out of Section&nbsp;203
of the DGCL, it applies to Skillz. As a result, this provision makes it more difficult for a person who is an &ldquo;interested stockholder&rdquo;
to effect various business combinations with Skillz for a three-year period. This provision may encourage companies interested in acquiring
Skillz to negotiate in advance with the Board because the stockholder approval requirement would be avoided if the Board approves either
the business combination or the transaction which results in the stockholder becoming an interested stockholder. These provisions also
may have the effect of preventing changes in the Board and may make it more difficult to accomplish transactions which stockholders may
otherwise deem to be in their best interests.</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"><A NAME="a_045"></A><B><I>Cumulative Voting</I></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-indent: 0.5in">Under Delaware law, the right to vote cumulatively
does not exist unless the certificate of incorporation specifically authorizes cumulative voting. The Charter does not authorize cumulative
voting.</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"><A NAME="a_046"></A><B>Limitations on Liability and Indemnification
of Officers and Directors</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-indent: 0.5in">The DGCL authorizes corporations to limit or eliminate
the personal liability of directors of corporations and their stockholders for monetary damages for breaches of directors&rsquo; fiduciary
duties, subject to certain exceptions. The Charter includes a provision that eliminates the personal liability of directors for damages
for any breach of fiduciary duty as a director where, in civil proceedings, the person acted in good faith and in a manner that person
reasonably believed to be in or not opposed to the best interests of Skillz or, in criminal proceedings, where the person had no reasonable
cause to believe that his or her conduct was unlawful.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Bylaws provide that Skillz must indemnify
and advance expenses to Skillz&rsquo;s directors and officers to the fullest extent authorized by the DGCL. Skillz also is expressly
authorized to carry directors&rsquo; and officers&rsquo; liability insurance providing indemnification for Skillz directors, officers,
and certain employees for some liabilities. Skillz believes that these indemnification and advancement provisions and insurance are useful
to attract and retain qualified directors and executive officers.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The limitation of liability, advancement and indemnification
provisions in the Charter and Bylaws may discourage stockholders from bringing lawsuit against directors for breach of their fiduciary
duty. These provisions also may have the effect of reducing the likelihood of derivative litigation against directors and officers, even
though such an action, if successful, might otherwise benefit Skillz and its stockholders. In addition, your investment may be adversely
affected to the extent Skillz pays the costs of settlement and damage awards against directors and officer pursuant to these indemnification
provisions.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">There is currently no pending material litigation
or proceeding involving any of Skillz&rsquo;s directors, officers, or employees for which indemnification is sought.</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"><A NAME="a_047"></A><B>Corporate Opportunities</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-indent: 0.5in">The Charter provide for the renouncement by Skillz
of any interest or expectancy of Skillz in, or being offered an opportunity to participate in any matter, transaction, or interest that
is presented to, or acquired, created, or developed by, or which otherwise comes into possession of, any director of Skillz who is not
an employee or office of Skillz or any of its subsidiaries, unless such matter, transaction, or interest is presenting to, or acquired,
created, or developed by, or otherwise comes into the possession of a director of Skillz expressly and solely in that director&rsquo;s
capacity as a director of Skillz.</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>

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<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"><A NAME="a_048"></A><B>Dissenters&rsquo; Rights of Appraisal and Payment</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-indent: 0.5in">Under the DGCL, with certain exceptions, Skillz&rsquo;s
stockholders will have appraisal rights in connection with a merger or consolidation of Skillz. Pursuant to the DGCL, stockholders who
properly request and perfect appraisal rights in connection with such merger or consolidation will have the right to receive payment
of the fair value of their shares as determined by the Delaware Court of Chancery.</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"><A NAME="a_049"></A><B>Stockholders&rsquo; Derivative Actions</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-indent: 0.5in">Under the DGCL, any of Skillz&rsquo;s stockholders
may bring an action in Skillz&rsquo;s name to procure a judgment in Skillz&rsquo;s favor, also known as a derivative action, provided
that the stockholder bringing the action is a holder of Skillz&rsquo;s shares at the time of the transaction to which the action relates
or such stockholder&rsquo;s stock thereafter devolved by operation of law.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A NAME="a_050"></A><B>Transfer Agent and Registrar</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-indent: 0.5in">The transfer agent for our capital stock is Continental
Stock Transfer&nbsp;&amp; Trust 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"></P>

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    <!-- 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; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><A NAME="a_051"></A><B>SELLING
STOCKHOLDERS</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-indent: 0.5in">This prospectus relates to the possible resale
by the Selling Securityholders of up 15,853,052 shares of our Class&nbsp;A common stock. The Selling Securityholders may from time to
time offer and sell any or all of the Class&nbsp;A common stock set forth below pursuant to this prospectus and any accompanying prospectus
supplement. When we refer to the &ldquo;Selling Securityholders&rdquo; in this prospectus, we mean the persons listed in the table below,
and the pledgees, donees, transferees, assignees, successors, designees and others who later come to hold any of the Selling Securityholders&rsquo;
interest in the Class&nbsp;A common stock or other than through a public sale. We cannot advise you as to whether the Selling Securityholders
will in fact sell any or all of such Class&nbsp;A common stock. In addition, the Selling Securityholders may sell, transfer or otherwise
dispose of, at any time and from time to time, the Class&nbsp;A common stock in transactions exempt from the registration requirements
of the Securities Act after the date of this prospectus. For purposes of this table, we have assumed that the Selling Securityholders
will have sold all of the securities covered by this prospectus upon the completion of the offering.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following table sets forth, as of October&nbsp;30,
2020, the names of the Selling Stockholders, the aggregate number of shares of Class&nbsp;A common stock held by each Selling Stockholder
immediately prior to the sale of shares of Class&nbsp;A common stock in this offering, the number of shares of Class&nbsp;A common stock
that may be sold by each Selling Stockholder under this prospectus and that each Selling Stockholder will beneficially own after this
offering.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have determined beneficial ownership in accordance
with the rules&nbsp;of the SEC and the information is not necessarily indicative of beneficial ownership for any other purpose. Unless
otherwise indicated below, to our knowledge, the persons and entities named in the tables have sole voting and sole investment power
with respect to all securities that they beneficially own, subject to community property laws where applicable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Selling Securityholder information for each additional
Selling Securityholder, if any, will be set forth by prospectus supplement to the extent required prior to the time of any offer or sale
of such Selling Securityholder&rsquo;s shares pursuant to this prospectus. Any prospectus supplement may add, update, substitute, or
change the information contained in this prospectus, including the identity of each Selling Securityholder and the number of shares registered
on its behalf. A Selling Securityholder may sell or otherwise transfer all, some or none of such shares in this offering. See &ldquo;<I>Plan
of Distribution.</I>&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Number
    of Shares <BR>
    Beneficially Owned <BR>
    Before Sale of All <BR>
    Shares of Class A <BR>
    Common Stock <BR>
    Offered Hereby</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Number of Shares <BR>
to
    be Sold in <BR>
the Offering</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Number
    of Shares <BR>
    Beneficially Owned <BR>
    After Sale of All <BR>
    Shares of Class A <BR>
    Common Stock <BR>
    Offered Hereby</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 39%; text-align: left">Name and
    Address of Beneficial Owner</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 10%; text-align: center">%<SUP>(1)</SUP></TD><TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: center"></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; width: 2%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>%</B></FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Darlington
    Partners<SUP>(2)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">1,437,500</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">1.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">850,000</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">587,500</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: -0.25in; margin-left: 0.25in; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Franklin
                                            Templeton Investment Funds &mdash; Franklin Technology Fund<SUP>(3)</SUP></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,200,000</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">3.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,500,000</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">700,000</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Funds
    associated with Fidelity<SUP>(4)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,500,000</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">5.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">4,500,000</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">&mdash;</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">&mdash;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: -0.5in; margin-left: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: left">Neuberger
                                            Berman Group LLC and certain affiliates<SUP>(5)</SUP></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">650,000</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; 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: right">650,000</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">&mdash;</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">&mdash;</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LH
    Capital Markets, LLC<SUP>(6)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">3,650,000</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">4.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">2,000,000</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">1,650,000</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wellington
    Management<SUP>(7)</SUP></FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5,353,052</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">6.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5,353,052</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">&mdash;</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">&mdash;</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: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 3pt; width: 25%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUP>*</SUP> Represents beneficial ownership of less than 1%.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1)</FONT></TD><TD STYLE="padding-right: 53.6pt">The
                                            percentage of beneficial ownership before this offering is calculated based on 86,250,000
                                            shares of common stock outstanding, of which 69,000,000 shares were Class A common stock
                                            and 17,250,000 shares were Class B common stock, as of October 30, 2020. Unless otherwise
                                            indicated, we believe that all persons named in the table have sole voting and investment
                                            power with respect to all shares beneficially owned by them.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 39.8pt 0pt 70.45pt"></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 16.5pt">(2)</TD><TD>Consists of (i)&nbsp;1,039,320 shares of Class&nbsp;A common stock held of record by Darlington
                                  Partners, L.P., which includes 747,700 PIPE Shares, and 259,830 warrants; and (ii)&nbsp;110,680 shares
                                  of Class&nbsp;A common stock held of record by Darlington Partners II, L.P., which includes 102,300
                                  PIPE Shares, and 27,670 warrants exercisable within 60 days of the date hereof. Scott W. Clark is the
                                  Managing Partner of Darlington Partners, L.P. and in that capacity has voting and dispositive power
                                  over the securities. Darlington Partners, L.P.&rsquo;s General Partner is Fairview Capital Investment
                                  Management, LLC, the Manager of which is Fairview Capital, a California Corporation. Andrew F. Mathieson
                                  is the President of Fairview Capital and in that capacity also has voting and dispositive power over
                                  the securities. The business address of these entities is 300 Drakes Landing Road, No.&nbsp;250, Greenbrae,
                                  CA 94904.</TD></TR></TABLE>

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

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

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<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>

<!-- Field: Split-Segment; Name: 2 -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">(3)</TD><TD>Consists of 3,200,000 shares of Class&nbsp;A common stock held of record by Franklin Templeton Investment
                              Funds &mdash; Franklin Technology Fund, which includes 2,500,000 PIPE Shares. The securities are beneficially
                              owned by a closed end investment company that is an investment management client of Franklin Advisers,&nbsp;Inc.,
                              a subsidiary (an &ldquo;Investment Management Subsidiary&rdquo;) of Franklin Resources Inc. (&ldquo;FRI&rdquo;).
                              When an investment management contract delegates to an Investment Management Subsidiary investment discretion
                              or voting power over the securities held in the investment advisory accounts that are subject to that agreement,
                              FRI treats the Investment Management Subsidiary as having sole investment discretion or voting authority,
                              as the case may be, unless the agreement specifies otherwise. Accordingly, each Investment Management Subsidiary
                              reports on Schedule 13G that it has sole investment discretion and voting authority over the securities
                              covered by any such investment management agreement, unless otherwise noted. As a result, for purposes
                              of Rule&nbsp;13d-3 under the Securities Act, the Investment Management Subsidiary may be deemed to be the
                              beneficial owner of the securities. The business address of this entity is 8A, rue Albert Borschette, L-1246,
                              Luxembourg, Grand Duchy of Luxembourg.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">(4)</TD><TD>Consists of (i)&nbsp;180,470 PIPE Shares held of record by Fidelity Mt. Vernon Street Trust: Fidelity
                              Series&nbsp;Growth Company Fund, (ii)&nbsp;791,462 PIPE Shares held of record by Fidelity Mt. Vernon Street
                              Trust: Fidelity Growth Company Fund, (iii)&nbsp;915,850 PIPE Shares held of record by Fidelity Growth Company
                              Commingled Pool, (iv)&nbsp;112,218 PIPE Shares held of record by Fidelity Mt. Vernon Street Trust: Fidelity
                              Growth Company K6 Fund, (v)&nbsp;1,800,127 PIPE Shares held of record by Fidelity Securities Fund: Fidelity
                              Blue Chip Growth Fund, (vi)&nbsp;65,256 PIPE Shares of record by Fidelity Blue Chip Growth Commingled Pool,
                              (vii)&nbsp;2,862 PIPE Shares held of record by Fidelity Securities Fund: Fidelity Flex Large Cap Growth
                              Fund, (viii)&nbsp;185,003 PIPE Shares held of record by Fidelity Securities Fund: Fidelity Blue Chip Growth
                              K6 Fund, (ix)&nbsp;5,913 PIPE Shares held of record by Fidelity Blue Chip Growth Institutional Trust, (x)&nbsp;274,535
                              PIPE Shares held of record by Fidelity Securities Fund: Fidelity Series&nbsp;Blue Chip Growth Fund, and
                              (xi)&nbsp;166,304 PIPE Shares held of record by FIAM Target Date Blue Chip Growth Commingled Pool. These
                              entities are managed by direct or indirect subsidiaries of FMR LLC. Abigail P. Johnson is a Director, the
                              Chairman, the Chief Executive Officer and the President of FMR LLC. Members of the Johnson family, including
                              Abigail P. Johnson, are the predominant owners, directly or through trusts, of Series&nbsp;B voting common
                              shares of FMR LLC, representing 49% of the voting power of FMR LLC. The Johnson family group and all other
                              Series&nbsp;B shareholders have entered into a shareholders&rsquo; voting agreement under which all Series&nbsp;B
                              voting common shares will be voted in accordance with the majority vote of Series&nbsp;B voting common
                              shares. Accordingly, through their ownership of voting common shares and the execution of the shareholders&rsquo;
                              voting agreement, members of the Johnson family may be deemed, under the Investment Company Act, to form
                              a controlling group with respect to FMR LLC. Neither FMR LLC nor Abigail P. Johnson has the sole power
                              to vote or direct the voting of the shares owned directly by the various investment companies registered
                              under the Investment Company Act of 1940 (&ldquo;Fidelity Funds&rdquo;) advised by Fidelity Management&nbsp;&amp;
                              Research Company, LLC, a wholly owned subsidiary of FMR LLC, which power resides with the Fidelity Funds&rsquo;
                              Boards of Trustees. Fidelity Management&nbsp;&amp; Research Company, LLC carries out the voting of the
                              shares under written guidelines established by the Fidelity Funds&rsquo; Boards of Trustees.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">(5)</TD><TD>Consists of (i)&nbsp;400,000 PIPE Shares held of record by Neuberger Berman Principal Strategies PRIMA
                              Fund LP and (ii)&nbsp;250,000 PIPE Shares held of record by Neuberger Berman Principal Strategies Master
                              Fund L.P. Neuberger Berman Group LLC and certain of its affiliates have voting power and investment power
                              over the securities. Neuberger Berman Group LLC and its affiliates do not, however, have any economic interest
                              in the securities. The business address of these entities is 190 South LaSalle Street, Suite&nbsp;2300,
                              Chicago IL 60603.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">(6)</TD><TD>Consists of (i)&nbsp;3,500,000 shares of Class&nbsp;A common stock, which includes 2,000,000 PIPE Shares,
                              and (ii)&nbsp;150,000 shares of Class&nbsp;A common stock issuable upon the exercise of options exercisable
                              within 60 days of October&nbsp;28, 2020, each held of record by LH Capital Markets, LLC. Aaron Nieman,
                              as the managing member and chief investment officer of LH Capital Markets, LLC, has sole voting and dispositive
                              power over the shares held and may be deemed to beneficially own the shares owned by LH Capital Markets,
                              LLC. Mr.&nbsp;Nieman disclaims beneficial ownership of the shares, except to the extent of his pecuniary
                              interest therein. The business address of this entity is 437 Madison Avenue, 21<SUP>st</SUP> Floor, New
                              York, NY 10022.</TD></TR></TABLE>

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 3%">(7)</TD><TD>Consists of (i)&nbsp;249,215 PIPE Shares held of record by Wellington Trust Company, National Association
                              Multiple Collective Investment Funds Trust II, Select Small Cap Growth, (ii)&nbsp;199,961 PIPE Shares held
                              of record by Treasurer of the State of North Carolina, (iii)&nbsp;496,757 PIPE Shares held of record by
                              The Hartford Small Company Fund, (iv)&nbsp;70,143 PIPE Shares held of record by Schroder Investment Management
                              (Luxembourg) S.A., (v)&nbsp;79,054 PIPE Shares held of record by SA Multi-Managed Mid Cap Growth Portfolio,
                              (vi)&nbsp;177,221 PIPE Shares held of record by Quissett Partners, L.P., (vii)&nbsp;206,952 PIPE Shares
                              held of record by Quissett Investors (Bermuda) L.P., (viii)&nbsp;72,634 PIPE Shares held of record by MML
                              Small Cap Growth Equity Fund, (ix)&nbsp;1,785,997 PIPE Shares held of record by Mid Cap Stock Fund, (x)&nbsp;24,739
                              PIPE Shares held of record by MassMutual Small Cap Growth Equity CIT, (xi) 137,603 PIPE Shares held of
                              record by MassMutual Select Small Cap Growth Equity Fund, (xii)&nbsp;232,764 PIPE Shares held of record
                              by John Hancock Variable Insurance Trust Small Cap Stock Trust, (xiii)&nbsp;849,PIPE Shares held of record
                              by John Hancock Variable Insurance Trust-Mid Cap Stock Trust, (xiv)&nbsp;32,425 PIPE Shares held of record
                              by John Hancock Pension Plan, (xv)&nbsp;192,427 PIPE Shares held of record by John Hancock Long/Short Fund,
                              (xvi)&nbsp;330,010 PIPE Shares held of record by Hartford Small Company HLS Fund, and (xvii)&nbsp;215,871
                              PIPE Shares held of record by Desjardins American Equity Growth Fund. The business address of these entities
                              is c/o Wellington Management Company, 280 Congress St. Boston, MA 02110 Attention: Legal ECM.</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-indent: 0.25in">We have determined beneficial ownership in accordance
with the rules&nbsp;of the SEC and the information is not necessarily indicative of beneficial ownership for any other purpose. Unless
otherwise indicated below, to our knowledge, the persons and entities named in the tables have sole voting and sole investment power
with respect to all securities that they beneficially own, subject to community property laws where applicable.</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><A NAME="a_052"></A><B>U.S.
FEDERAL INCOME TAX CONSIDERATIONS</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-indent: 0.25in">The following is a discussion of certain material
U.S. federal income tax consequences of the acquisition, ownership and disposition of the PIPE shares. This discussion is limited to
certain U.S. federal income tax considerations to beneficial owners of the PIPE shares who are initial purchasers of such PIPE shares
pursuant to this offering and hold the PIPE shares as a capital asset within the meaning of Section&nbsp;1221 of the U.S. Internal Revenue
Code of 1986, as amended (the &ldquo;Code&rdquo;). This discussion assumes that any distributions made by us on the PIPE shares and any
consideration received by a holder in consideration for the sale or other disposition of the PIPE shares will be in U.S. dollars.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">This summary is based upon U.S. federal income
tax laws as of the date of this prospectus, which is subject to change or differing interpretations, possibly with retroactive effect.
This discussion is a summary only and does not describe all of the tax consequences that may be relevant to you in light of your particular
circumstances, including but not limited to the alternative minimum tax, the Medicare tax on certain net investment income and the different
consequences that may apply if you are subject to special rules&nbsp;that apply to certain types of investors, including but not limited
to:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">financial institutions
                                            or financial services entities;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">broker-dealers;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">governments
                                            or agencies or instrumentalities thereof;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">regulated
                                            investment companies;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">real
                                            estate investment trusts;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">expatriates
                                            or former long-term residents of the United States;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">persons
                                            that actually or constructively own five percent or more (by vote or value) of our shares;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">persons
                                            that acquired PIPE shares pursuant to an exercise of employee share options, in connection
                                            with employee share incentive plans or otherwise as compensation;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">insurance
                                            companies;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">dealers
                                            or traders subject to a mark-to-market method of accounting with respect to the PIPE shares;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">persons
                                            holding PIPE shares as part of a &ldquo;straddle,&rdquo; constructive sale, hedge, conversion
                                            or other integrated or similar transaction;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">U.S.
                                            holders (as defined below) whose functional currency is not the U.S. dollar;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">partnerships
                                            (or entities or arrangements classified as partnerships or other pass-through entities for
                                            U.S. federal income tax purposes) and any beneficial owners of such partnerships;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">tax-exempt
                                            entities;</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">controlled
                                            foreign corporations; and</TD>
</TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left; width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&bull;</TD><TD STYLE="text-align: left">passive
                                            foreign investment companies.</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-indent: 0.25in">If a partnership (including an entity or arrangement
treated as a partnership or other pass-thru entity for U.S. federal income tax purposes) holds PIPE shares, the tax treatment of a partner,
member or other beneficial owner in such partnership will generally depend upon the status of the partner, member or other beneficial
owner, the activities of the partnership and certain determinations made at the partner, member or other beneficial owner level. If you
are a partner, member or other beneficial owner of a partnership holding PIPE shares, you are urged to consult your tax advisor regarding
the tax consequences of the acquisition, ownership and disposition of the PIPE shares.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">This discussion is based on the Code, and administrative
pronouncements, judicial decisions and final, temporary and proposed Treasury regulations as of the date hereof, which are subject to
change, possibly on a retroactive basis, and changes to any of which subsequent to the date of this prospectus may affect the tax consequences
described herein. This discussion does not address any aspect of state, local or non-U.S. taxation, or any U.S. federal taxes other than
income taxes (such as gift and estate taxes).</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We have not sought, and do not expect to seek,
a ruling from the U.S. Internal Revenue Service (the &ldquo;IRS&rdquo;) as to any U.S. federal income tax consequence described herein.
The IRS may disagree with the discussion herein, and its determination may be upheld by a court. Moreover, there can be no assurance
that future legislation, regulations, administrative rulings or court decisions will not adversely affect the accuracy of the statements
in this discussion. You are urged to consult your tax advisor with respect to the application of U.S. federal tax laws to your particular
situation, as well as any tax consequences arising under the laws of any state, local or foreign jurisdiction.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">THIS DISCUSSION IS ONLY A SUMMARY OF CERTAIN
U.S. FEDERAL INCOME TAX CONSIDERATIONS ASSOCIATED WITH THE ACQUISITION, OWNERSHIP AND DISPOSITION OF THE PIPE SHARES. EACH PROSPECTIVE
INVESTOR IN OUR CLASS&nbsp;A COMMON STOCK IS URGED TO CONSULT ITS OWN TAX ADVISOR WITH RESPECT TO THE PARTICULAR TAX CONSEQUENCES TO
SUCH INVESTOR OF THE ACQUISITION, OWNERSHIP AND DISPOSITION OF THE PIPE SHARES,&nbsp;INCLUDING THE APPLICABILITY AND EFFECT OF ANY U.S.
FEDERAL NON-INCOME, STATE, LOCAL, AND NON-U.S. TAX LAWS.</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"><A NAME="a_053"></A><B>U.S. Holders</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-indent: 0.25in">This section applies to you if you are a &ldquo;U.S.
holder.&rdquo; A U.S. holder is a beneficial owner of our Class&nbsp;A common stock who or that is, for U.S. federal income tax purposes:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>an individual who is a citizen or resident of the United States;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>a corporation (or other entity taxable as a corporation) organized
                                            in or under the laws of the United States, any state thereof or the District of Columbia;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>an estate the income of which is includible in gross income for U.S.
                                            federal income tax purposes regardless of its source; or</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>a trust, if (i)&nbsp;a court within the United States is able to
                                            exercise primary supervision over the administration of the trust and one or more United
                                            States persons (as defined in the Code) have authority to control all substantial decisions
                                            of the trust or (ii)&nbsp;it has a valid election in effect under Treasury Regulations to
                                            be treated as a United States person.</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-indent: 0.25in"><I>Taxation of Distributions</I>. If we pay distributions
in cash or other property (other than certain distributions of our stock or rights to acquire our stock) to U.S. holders of shares of
the PIPE shares, such distributions generally will constitute dividends for U.S. federal income tax purposes to the extent paid from
our current or accumulated earnings and profits, as determined under U.S. federal income tax principles. Distributions in excess of current
and accumulated earnings and profits will constitute a return of capital that will be applied against and reduce (but not below zero)
the U.S. holder&rsquo;s adjusted tax basis in the PIPE shares. Any remaining excess will be treated as gain realized on the sale or other
disposition of the PIPE shares and will be treated as described under &ldquo;<I>U.S. Holders &mdash; Gain or Loss on Sale, Taxable Exchange
or Other Taxable Disposition of the PIPE shares</I>&rdquo; below.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Dividends we pay to a U.S. holder that is a taxable
corporation generally will qualify for the dividends received deduction if the requisite holding period is satisfied. With certain exceptions
(including, but not limited to, dividends treated as investment income for purposes of investment interest deduction limitations), and
provided certain holding period requirements are met, dividends we pay to a non-corporate U.S. holder may constitute &ldquo;qualified
dividend income&rdquo; that will be subject to tax at the maximum tax rate accorded to long-term capital gains. If the holding period
requirements are not satisfied, then a corporation may not be able to qualify for the dividends received deduction and would have taxable
income equal to the entire dividend amount, and non-corporate U.S. holders may be subject to tax on such dividend at regular ordinary
income tax rates instead of the preferential rate that applies to qualified dividend income.</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>

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    <!-- 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-indent: 0.25in"><I>Gain or Loss on Sale, Taxable Exchange or
Other Taxable Disposition of the PIPE shares</I>. Upon a sale or other taxable disposition of the PIPE shares, a U.S. holder generally
will recognize capital gain or loss in an amount equal to the difference between the amount realized and the U.S. holder&rsquo;s adjusted
tax basis in the PIPE shares. Any such capital gain or loss generally will be long-term capital gain or loss if the U.S. holder&rsquo;s
holding period for the PIPE shares so disposed of exceeds one year. Long-term capital gains recognized by non-corporate U.S. holders
may be eligible to be taxed at reduced rates. The deductibility of capital losses is subject to limitations.</P>

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


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Generally, the amount of gain or loss recognized
by a U.S. holder is an amount equal to the difference between (i)&nbsp;the sum of the amount of cash and the fair market value of any
property received in such disposition and (ii)&nbsp;the U.S. holder&rsquo;s adjusted tax basis in its PIPE shares so disposed of. A U.S.
holder&rsquo;s adjusted tax basis in its PIPE shares generally will equal the U.S. holder&rsquo;s acquisition cost less any prior distributions
treated as a return of capital.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>Information Reporting and Backup Withholding</I>.
In general, information reporting requirements may apply to dividends paid to a U.S. holder and to the proceeds of the sale or other
disposition of the PIPE shares, unless the U.S. holder is an exempt recipient. Backup withholding may apply to such payments if the U.S.
holder fails to provide a taxpayer identification number, a certification of exempt status or has been notified by the IRS that it is
subject to backup withholding (and such notification has not been withdrawn).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Backup withholding is not an additional tax.
Any amounts withheld under the backup withholding rules&nbsp;will be allowed as a credit against a U.S. holder&rsquo;s U.S. federal income
tax liability and may entitle such holder to a refund, provided the required information is timely furnished to the IRS.</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"><A NAME="a_054"></A><B>Non-U.S. Holders</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-indent: 0.25in">This section applies to you if you are a &ldquo;Non-U.S.
holder.&rdquo; As used herein, the term &ldquo;Non-U.S. holder&rdquo; means a beneficial owner of the PIPE shares who or that is for
U.S. federal income tax purposes:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>a non-resident alien individual (other than certain former citizens
                                            and residents of the United States subject to U.S. tax as expatriates);</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>a foreign corporation; or</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>an estate or trust that is not a U.S. holder;</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">but generally does not include an individual who is present in the
United States for 183 days or more in the taxable year of the disposition of the PIPE shares. If you are such an individual, you should
consult your tax advisor regarding the U.S. federal income tax consequences of the acquisition, ownership or sale or other disposition
of the PIPE shares.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>Taxation of Distributions</I>. In general,
any distributions we make to a Non-U.S. holder of shares of our Class&nbsp;A common stock, to the extent paid out of our current or accumulated
earnings and profits (as determined under U.S. federal income tax principles), will constitute dividends for U.S. federal income tax
purposes and, provided such dividends are not effectively connected with the Non-U.S. holder&rsquo;s conduct of a trade or business within
the United States, we will be required to withhold tax from the gross amount of the dividend at a rate of 30%, unless such Non-U.S. holder
is eligible for a reduced rate of withholding tax under an applicable income tax treaty and provides proper certification of its eligibility
for such reduced rate (usually on an IRS Form&nbsp;W-8BEN or W-8BEN-E). Any distribution not constituting a dividend will be treated
first as reducing (but not below zero) the Non-U.S. holder&rsquo;s adjusted tax basis in its shares of our Class&nbsp;A common stock
and, to the extent such distribution exceeds the Non-U.S. holder&rsquo;s adjusted tax basis, as gain realized from the sale or other
disposition of the PIPE shares, which will be treated as described under &ldquo;<I>Non-U.S. Holders &mdash; Gain on Sale, Taxable Exchange
or Other Taxable Disposition of the PIPE shares</I>&rdquo; below. In addition, if we determine that we are likely to be classified as
a &ldquo;United States real property holding corporation&rdquo; (see &ldquo;<I>Non-U.S. Holders &mdash; Gain on Sale, Taxable Exchange
or Other Taxable Disposition of the PIPE shares</I>&rdquo; below), we generally will withhold 15% of any distribution that exceeds our
current and accumulated earnings and profits.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The withholding tax generally does not apply
to dividends paid to a Non-U.S. holder who provides a Form&nbsp;W-8ECI, certifying that the dividends are effectively connected with
the Non-U.S. holder&rsquo;s conduct of a trade or business within the United States. Instead, the effectively connected dividends will
be subject to regular U.S. federal income tax as if the Non-U.S. holder were a U.S. resident, subject to an applicable income tax treaty
providing otherwise. A corporate Non-U.S. holder receiving effectively connected dividends may also be subject to an additional &ldquo;branch
profits tax&rdquo; imposed at a rate of 30% (or a lower applicable treaty rate).</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>Gain on Sale, Taxable Exchange or Other Taxable
Disposition of the PIPE shares</I>. A Non-U.S. holder generally will not be subject to U.S. federal income or withholding tax in respect
of gain recognized on a sale, taxable exchange or other taxable disposition of our PIPE shares unless:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>the gain is effectively connected with the conduct by the Non-U.S.
                                            holder of a trade or business within the United States (and, under certain income tax treaties,
                                            is attributable to a United States permanent establishment or fixed base maintained by the
                                            Non-U.S. holder); or</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>we are or have been a &ldquo;United States real property holding
                                            corporation&rdquo; for U.S. federal income tax purposes at any time during the shorter of
                                            the five-year period ending on the date of disposition or the period that the Non-U.S. holder
                                            held our PIPE shares, and, in the case where shares of our Class&nbsp;A common stock are
                                            regularly traded on an established securities market, the Non-U.S. holder has owned, directly
                                            or constructively, more than 5% of our PIPE shares at any time within the shorter of the
                                            five- year period preceding the disposition or such Non-U.S. holder&rsquo;s holding period
                                            for the shares of our PIPE shares. There can be no assurance that our Class&nbsp;A common
                                            stock will be treated as regularly traded on an established securities market for this purpose.</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-indent: 0.25in">Unless an applicable treaty provides otherwise,
gain described in the first bullet point above will be subject to tax at generally applicable U.S. federal income tax rates as if the
Non-U.S. holder were a U.S. resident. Any gains described in the first bullet point above of a Non-U.S. holder that is treated as a foreign
corporation for U.S. federal income tax purposes may also be subject to an additional &ldquo;branch profits tax&rdquo; imposed at a 30%
rate (or lower treaty rate).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">If the second bullet point above applies to a
Non-U.S. holder, gain recognized by such holder on the sale, exchange or other disposition of our PIPE shares will be subject to tax
at generally applicable U.S. federal income tax rates. In addition, a buyer of our PIPE shares from such holder may be required to withhold
U.S. federal income tax at a rate of 15% of the amount realized upon such disposition. We will be classified as a United States real
property holding corporation if the fair market value of our &ldquo;United States real property interests&rdquo; equals or exceeds 50%
of the sum of the fair market value of our worldwide real property interests plus our other assets used or held for use in a trade or
business, as determined for U.S. federal income tax purposes. We do not expect to be a United States real property holding corporation
immediately after the business combination is completed.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>Information Reporting and Backup Withholding</I>.
Information returns will be filed with the IRS in connection with payments of dividends and the proceeds from a sale or other disposition
of shares of PIPE shares. A Non-U.S. holder may have to comply with certification procedures to establish that it is not a United States
person in order to avoid information reporting and backup withholding requirements. The certification procedures required to claim a
reduced rate of withholding under a treaty generally will satisfy the certification requirements necessary to avoid the backup withholding
as well. Backup withholding is not an additional tax. The amount of any backup withholding from a payment to a Non-U.S. holder will be
allowed as a credit against such holder&rsquo;s U.S. federal income tax liability and may entitle such holder to a refund, <I>provided
that </I>the required information is timely furnished to the IRS.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><I>FATCA Withholding Taxes</I>. Provisions commonly
referred to as &ldquo;FATCA&rdquo; impose withholding of 30% on payments of dividends on the PIPE shares to &ldquo;foreign financial
institutions&rdquo; (which is broadly defined for this purpose and in general includes investment vehicles) and certain other non-U.S.
entities unless various U.S. information reporting and due diligence requirements (generally relating to ownership by United States persons
of interests in or accounts with those entities) have been satisfied by, or an exemption applies to, the payee (typically certified as
to by the delivery of a properly completed IRS Form&nbsp;W-8BEN- E). Foreign financial institutions located in jurisdictions that have
an intergovernmental agreement with the United States governing FATCA may be subject to different rules. Under certain circumstances,
a Non-U.S. holder might be eligible for refunds or credits of such withholding taxes, and a Non-U.S. holder might be required to file
a U.S. federal income tax return to claim such refunds or credits. Thirty percent withholding under FATCA was scheduled to apply to payments
of gross proceeds from the sale or other disposition of property that produces U.S.-source interest or dividends beginning on January&nbsp;1,
2019, but on December&nbsp;13, 2018, the IRS released proposed regulations that, if finalized in their proposed form, would eliminate
the obligation to withhold on gross proceeds. Such proposed regulations also delayed withholding on certain other payments received from
other foreign financial institutions that are allocable, as provided for under final Treasury Regulations, to payments of U.S.-source
dividends, and other fixed or determinable annual or periodic income. Although these proposed Treasury Regulations are not final, taxpayers
generally may rely on them until final Treasury Regulations are issued. Prospective investors should consult their tax advisors regarding
the effects of FATCA on their investment in our PIPE shares.</P>

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

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

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<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"><A NAME="a_055"></A><B>PLAN OF DISTRIBUTION</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-indent: 0.25in">This prospectus relates to the resale by the
Selling Stockholders from time to time of up to 15,853,052 shares of Cass A common stock, par value $0.0001 per share, which are expected
to be issued in a private placement in connection with, and as part of the consideration for, the Business Combination. In the event
the Business Combination is not approved by FEAC&rsquo;s stockholders or the other conditions precedent to the consummation of the Business
Combination are not met, then the PIPE Shares will not be issued and FEAC will seek to withdraw the registration statement of which this
prospectus forms a part prior to the effectiveness of the 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; text-indent: 0.25in">We will not receive any of the proceeds from
the sale of the securities by the Selling Stockholders.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Once issued and upon effectiveness of the registration
statement of which this prospectus forms a part, the securities beneficially owned by the Selling Stockholders covered by this prospectus
may be offered and sold from time to time by the Selling Stockholders. The term &ldquo;Selling Stockholders&rdquo; includes donees, pledgees,
transferees or other successors in interest selling securities received after the date of this prospectus from a Selling Stockholder
as a gift, pledge, partnership distribution or other transfer. The Selling Stockholders will act independently of us in making decisions
with respect to the timing, manner and size of each sale. Such sales may be made on one or more exchanges or in the over-the-counter
market or otherwise, at prices and under terms then prevailing or at prices related to the then current market price or in negotiated
transactions. Each Selling Stockholder reserves the right to accept and, together with its respective agents, to reject, any proposed
purchase of securities to be made directly or through agents. The Selling Stockholders and any of their permitted transferees may sell
their securities offered by this prospectus on any stock exchange, market or trading facility on which the securities are traded or in
private transactions.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Subject to the limitations set forth in any applicable
registration rights agreement, the Selling Stockholders may use any one or more of the following methods when selling the securities
offered by this prospectus:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>purchases by a broker-dealer as principal and resale by such broker-dealer
                                            for its own account pursuant to this prospectus;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>ordinary brokerage transactions and transactions in which the broker
                                            solicits purchasers;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>block trades in which the broker-dealer so engaged will attempt to
                                            sell the securities as agent but may position and resell a portion of the block as principal
                                            to facilitate the transaction;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>an over-the-counter distribution in accordance with the rules&nbsp;of
                                            the applicable exchange;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>settlement of short sales entered into after the date of this prospectus;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>agreements with broker-dealers to sell a specified number of the
                                            securities at a stipulated price per share;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>in &ldquo;at the market&rdquo; offerings, as defined in Rule&nbsp;415
                                            under the Securities Act, at negotiated prices, at prices prevailing at the time of sale
                                            or at prices related to such prevailing market prices, including sales made directly on a
                                            national securities exchange or sales made through a market maker other than on an exchange
                                            or other similar offerings through sales agents;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>directly to purchasers, including through a specific bidding, auction
                                            or other process or in privately negotiated transactions;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>through the writing or settlement of options or other hedging transactions,
                                            whether through an options exchange or otherwise;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>through a combination of any of the above methods of sale; or</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 2%">&bull;</TD><TD>any other method permitted pursuant to applicable law.</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-indent: 0.25in">In addition, a Selling Stockholder that is an
entity may elect to make a <I>pro rata </I>in-kind distribution of securities to its members, partners or stockholders pursuant to the
registration statement of which this prospectus is a part by delivering a prospectus with a plan of distribution. Such members, partners
or stockholders would thereby receive freely tradeable securities pursuant to the distribution through a registration statement. To the
extent a distributee is an affiliate of ours (or to the extent otherwise required by law), we may file a prospectus supplement in order
to permit the distributees to use the prospectus to resell the securities acquired in the distribution.</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Selling Stockholders also may transfer the
securities in other circumstances, in which case the transferees, pledgees or other successors-in-interest will be the selling beneficial
owners for purposes of this prospectus. Upon being notified by a Selling Stockholder that a donee, pledgee, transferee, other successor-in-interest
intends to sell our securities, we will, to the extent required, promptly file a supplement to this prospectus to name specifically such
person as a Selling Stockholder.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">To the extent required, the shares of our PIPE
shares to be sold, the names of the Selling Stockholders, the respective purchase prices and public offering prices, the names of any
agents, dealer or underwriter, any applicable commissions or discounts with respect to a particular offer will be set forth in an accompanying
prospectus supplement or, if appropriate, a post-effective amendment to the registration statement that includes this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In connection with the sale of shares of our
PIPE shares, the Selling Stockholders may enter into hedging transactions with broker-dealers or other financial institutions, which
may in turn engage in short sales of the shares of our PIPE shares in the course of hedging the positions they assume. The Selling Stockholders
may also sell shares of our PIPE shares short and deliver these securities to close out their short positions, or loan or pledge the
PIPE shares to broker-dealers that in turn may sell these shares. The Selling Stockholders may also enter into option or other transactions
with broker-dealers or other financial institutions or the creation of one or more derivative securities which require the delivery to
such broker-dealer or other financial institution of shares offered by this prospectus, which shares such broker-dealer or other financial
institution may resell pursuant to this prospectus (as supplemented or amended to reflect such transaction).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In offering the securities covered by this prospectus,
the Selling Stockholders and any underwriters, broker-dealers or agents who execute sales for the Selling Stockholders may be deemed
to be &ldquo;underwriters&rdquo; within the meaning of the Securities Act in connection with such sales. Any discounts, commissions,
concessions or profit they earn on any resale of those securities may be underwriting discounts and commissions under the Securities
Act.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In order to comply with the securities laws of
certain states, if applicable, the securities must be sold in such jurisdictions only through registered or licensed brokers or dealers.
In addition, in certain states the securities may not be sold unless they have been registered or qualified for sale in the applicable
state or an exemption from the registration or qualification requirement is available and is complied with.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We have advised the Selling Stockholders that
the anti-manipulation rules&nbsp;of Regulation M under the Exchange Act may apply to sales of shares in the market and to the activities
of the Selling Stockholders and their affiliates. In addition, to the extent applicable we will make copies of this prospectus (as it
may be supplemented or amended from time to time) available to the Selling Stockholders for the purpose of satisfying the prospectus
delivery requirements of the Securities Act. The Selling Stockholders may indemnify any broker-dealer that participates in transactions
involving the sale of the shares against certain liabilities, including liabilities arising under the Securities Act.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We have agreed with certain Selling Securityholders
pursuant to the Eighth Amended and Restated Investors&rsquo; Rights Agreement, dated as of September&nbsp;1, 2020 and effective at (but
subject to) the Closing, by and among Skillz, FEAC, certain holders of Skillz Class&nbsp;A common stock, the Skillz Class&nbsp;B common
stock and each other class or series of capital stock of Skillz (including preferred stock) and certain FEAC Stockholders to use our
best efforts to keep the registration statement of which this prospectus constitutes a part effective until such time as all securities
covered by this prospectus have been sold, transferred, disposed of or exchanged in accordance with the 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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><A NAME="a_056"></A><B><I>Investors&rsquo; Rights
Agreement</I></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-indent: 0.25in">In connection with the closing of the Business
Combination, certain FEAC stockholders and certain Old Skillz stockholders entered into an investors&rsquo; rights agreement (the &ldquo;Investor
Rights Agreement&rdquo;) pursuant to which we are required to register for resale securities held by the stockholders party thereto.
We have no obligation to facilitate more than one demand, made by Eagle Equity Partners II LLC, or its affiliates, that we register such
stockholders&rsquo; securities. In addition, the holders have certain &ldquo;piggyback&rdquo; registration rights with respect to registrations
initiated by us. We will bear the expenses incurred in connection with the filing of any registration statements pursuant to the Investors&rsquo;
Rights Agreement. The Investors&rsquo; Rights Agreement also restricts the ability of each stockholder who is a party thereto to transfer
its shares of Skillz common stock for a period of two years following the closing of the Business Combination, subject to certain permitted
transfers. In general, 1,500,000 shares of New Skillz common stock held by each stockholder who is a party to the Investors&rsquo; Rights
Agreement and its affiliates will be released from the transfer restrictions each quarter beginning on the date that is six months following
the closing of the Business Combination.</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>

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<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"><A NAME="a_057"></A><B>LEGAL MATTERS</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-indent: 0.25in">Winston&nbsp;&amp; Strawn LLP has passed upon
the validity of the Skillz Class&nbsp;A common stock offered by this prospectus and certain other legal matters related to this prospectus.</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"><A NAME="a_058"></A><B>EXPERTS</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-indent: 0.25in">The consolidated financial statements of Skillz
Inc. appearing in Skillz Inc.'s <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828022004552/sklz-20211231.htm" STYLE="-sec-extract: exhibit">Annual
Report (Form&nbsp;10-K) for the year ended December&nbsp;31, 2021</A>, and the effectiveness of Skillz Inc.'s internal control over financial
reporting as of December&nbsp;31, 2021 (excluding the internal control over financial reporting of Aarki Inc.), have been audited by
Ernst&nbsp;&amp; Young LLP, independent registered public accounting firm, as set forth in its reports thereon, which as to the report
on the effectiveness of Skillz Inc.&rsquo;s internal control over financial reporting contains an explanatory paragraph describing the
above referenced exclusion of Aarki Inc. from the scope of such firm's audit of internal control over financial reporting, and which
conclude, among other things, that Skillz Inc. did not maintain effective internal control over financial reporting as of December&nbsp;31,
2021, based on Internal Control&mdash;Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission
(2013 framework), because of the effects of the material weaknesses described therein, included therein, and incorporated herein by reference.
Such financial statements have been incorporated herein by reference in reliance upon such reports given on the authority of such firm
as experts in accounting and auditing.</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>

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<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"><A NAME="a_059"></A><B>CHANGE IN AUDITOR</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-indent: 0.25in">On December&nbsp;16, 2020, the Board approved
the engagement of Ernst&nbsp;&amp; Young LLP (&ldquo;EY&rdquo;) as the Company&rsquo;s independent registered public accounting firm
to audit the Company&rsquo;s consolidated financial statements for the year ended December&nbsp;31, 2020. Withum Smith+Brown, PC (&ldquo;WSB&rdquo;)
served as independent registered public accounting firm of FEAC prior to the Business Combination. Accordingly, WSB was informed that
it would be replaced by EY as the Company&rsquo;s independent registered public accounting firm.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The reports of WSB on FEAC&rsquo;s, the Company&rsquo;s
legal predecessor, balance sheet as of January&nbsp;24, 2020 and the statements of operations, changes in stockholder&rsquo;s equity
and cash flows for the period from January&nbsp;15, 2020 (date of inception) through January&nbsp;24, 2020, did not contain an adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainties, audit scope or accounting principles.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">During the period from January&nbsp;15, 2020
(date of inception) through September&nbsp;30, 2020, there were no disagreements between the Company and WSB on any matter of accounting
principles or practices, financial disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction
of WSB, would have caused it to make reference to the subject matter of the disagreements in its reports on the Company&rsquo;s financial
statements for such period.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">During the period from January&nbsp;15, 2020
(date of inception) through September&nbsp;30, 2020, there were no &ldquo;reportable events&rdquo; (as defined in Item 304(a)(1)(v)&nbsp;of
Regulation S-K under the Exchange Act).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">During the period from January&nbsp;15, 2020
(inception) to the date the Board approved the engagement of EY as the Company&rsquo;s independent registered public accounting firm,
FEAC did not consult with EY on matters that involved the application of accounting principles to a specified transaction, the type of
audit opinion that might be rendered on FEAC&rsquo;s consolidated financial statements or any other matter that was either the subject
of a disagreement or reportable event.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The Company provided WSB with a copy of the foregoing
disclosures and requested that WSB furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements
made by the Company set forth above. A copy of WSB&rsquo;s letter, dated December&nbsp;21, 2020, is filed as an exhibit to the registration
statement of which this prospectus is a part.</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>

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<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"><A NAME="a_060"></A><B>WHERE YOU CAN FIND MORE
INFORMATION; INCORPORATION 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"><B><A NAME="a_061"></A>Available Information</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-indent: 0.5in">We file annual, quarterly and current reports,
proxy statements and other information with the SEC. The SEC maintains a website that contains reports, proxy information and information
statements and other information about issuers such as us, who file electronically with the SEC. The address of that website is <U>http://www.sec.gov</U>.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We also maintain an internet website at www.skillz.com.
Through our website, we make available, free of charge, the following documents as soon as reasonably practicable after they are electronically
filed with, or furnished to, the SEC: our Annual Reports on Form&nbsp;10-K; our proxy statements for our annual and special shareholder
meetings; our Quarterly Reports on Form&nbsp;10-Q; our Current Reports on Form&nbsp;8-K; Forms 3, 4 and 5 and Schedules 13D; and amendments
to those documents. The information contained on, or that may be accessed through, our website is not part of, and is not incorporated
into, this prospectus.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This prospectus and any applicable prospectus
supplement are part of a registration statement that we filed with the SEC, but do not contain all of the information in the registration
statement. The full registration statement may be obtained from the SEC or us, as provided below. Statements in the prospectus or any
prospectus supplement about these documents are summaries and each statement is qualified in all respects by reference to the document
to which it refers. You should refer to the actual document for a more complete description of the relevant matters. You may inspect
a copy of the registration statement through the SEC's website, as provided above.</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><A NAME="a_062"></A>INCORPORATION OF CERTAIN
INFORMATION 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; text-indent: 0.5in">The SEC rules&nbsp;allow us to &ldquo;incorporate
by reference&rdquo; information into this prospectus, which means that we can disclose important information to you by referring you
to another document filed separately with the SEC. The information incorporated by reference is deemed to be part of this prospectus,
and subsequent information that we file with the SEC will automatically update and supersede that information. Any statement contained
in this prospectus or a previously filed document incorporated by reference will be deemed to be modified or superseded for purposes
of this prospectus to the extent that a statement contained in this prospectus or a subsequently filed document incorporated by reference
modifies or replaces that 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; text-indent: 0.5in">This prospectus and any accompanying prospectus
supplement incorporate by reference the documents set forth below that have previously been filed with the SEC:</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">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828022004552/sklz-20211231.htm" STYLE="-sec-extract: exhibit">our
Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2021, filed with the SEC on March&nbsp;1, 2022</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;our
Quarterly Reports on Form&nbsp;10-Q for the quarter ended March&nbsp;31, 2021, filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828021010349/sklz-20210331.htm" STYLE="-sec-extract: exhibit">May&nbsp;14,
2021</A>, the quarter ended June&nbsp;30, 2021, filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828021016324/sklz-20210630.htm" STYLE="-sec-extract: exhibit">August&nbsp;10,
2021</A>, the quarter ended September&nbsp;30, 2021, filed with the SEC on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828021022522/sklz-20210930.htm" STYLE="-sec-extract: exhibit">November&nbsp;9,
2021</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;<A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000114036122012610/ny20001960x4_def14a.htm" STYLE="-sec-extract: exhibit">the
information specifically incorporated by reference into our Annual Report on Form&nbsp;10-K from our Definitive Proxy Statement on Schedule
14A, filed with the SEC on April&nbsp;1, 2022</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;our
Current Reports on Form&nbsp;8-K filed with SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828022003507/sklz-20220223.htm" STYLE="-sec-extract: exhibit">February&nbsp;23, 2022</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1801661/000162828022006743/sklz-20220314.htm" STYLE="-sec-extract: exhibit">March&nbsp;18,
2022</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
description of our Class&nbsp;A common stock in the registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920028995/tv538803_8a12b.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A,
dated March&nbsp;4, 2020</A>, filed pursuant to Section&nbsp;12(b)&nbsp;of the Exchange Act, as amended by Amendment No.&nbsp;1 to <A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138158/tm2038895d17_8a12ba.htm" STYLE="-sec-extract: exhibit">Form&nbsp;8-A,
dated December&nbsp;21, 2020</A>; AND</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8729;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;&#8239;the
Unaudited Pro Forma Condensed Combined Financial Information in the registration statement on Form&nbsp;S-1, dated March&nbsp;17, 2021.</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 0pt 0.5in; text-indent: 0.5in">All reports and other documents we subsequently
file pursuant to Section&nbsp;13(a), 13(c), 14 or 15(d)&nbsp;of the Securities Exchange Act of 1934, as amended, which we refer to as
the &ldquo;Exchange Act&rdquo; in this prospectus, prior to the termination of this offering, including all such documents we may file
with the SEC after the date of the initial registration statement and prior to the effectiveness of the registration statement, but excluding
any information furnished to, rather than filed with, the SEC, will also be incorporated by reference into this prospectus and deemed
to be part of this prospectus from the date of the filing of such reports and documents</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>

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<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: 0; margin-bottom: 0; width: 100%"><DIV STYLE="border-top: Black 2pt solid; font-size: 1pt; 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: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><IMG SRC="tm2211766d2_posamsp2img001.jpg" ALT="" STYLE="height: 32px; width: 113px"></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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SKILLZ INC.</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>Up to 15,853,052 Shares of Class&nbsp;A Common
Stock</B></P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&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; text-align: center"><B>PROSPECTUS</B></P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&numsp;&numsp;&numsp;&numsp;&numsp;&numsp;&numsp;,
2022</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>You should rely only on the information contained or incorporated
by reference in this prospectus. We have not authorized anyone to provide you with different information. You should not assume that
the information contained or incorporated by reference in this prospectus is accurate as of any date other than the date of this prospectus.
We are not making an offer of these securities in any state where the offer is not permitted.</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"></P>

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<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: 34 -->
    <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"><A NAME="a_064"></A><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"><A NAME="a_065"></A><B>INFORMATION NOT REQUIRED
IN PROSPECTUS</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"><A NAME="a_066"></A><B>Item 14.</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"><A NAME="a_067"></A><B>Other Expenses of Issuance and Distribution.</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-indent: 0.25in">The following table sets forth the estimated
expenses to be borne by the registrant in connection with the issuance and distribution of the shares of common stock being registered
hereby.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Expense</TD><TD STYLE="font-size: 10pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; white-space: nowrap; font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">&nbsp;<B>Estimated
    Amount</B></FONT></TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 85%; font-size: 10pt; text-align: left">Securities and Exchange Commission registration fee</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 11%; font-size: 10pt; text-align: right">19,389</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Accounting fees and expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-align: left">Legal fees and expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-size: 10pt; text-align: left">Financial printing and miscellaneous expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; font-weight: bold">Total</TD><TD STYLE="font-size: 10pt; font-weight: bold">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">$</TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right"><FONT STYLE="font-size: 10pt"><B>&#9;</B>*</FONT></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left">&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>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt">*</TD><TD>These fees are calculated based on the securities offered and the number of issuances and accordingly
                                 cannot be defined at this time.</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"><A NAME="a_068"></A><B>Item 15.</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"><A NAME="a_069"></A><B>Indemnification of Directors and Officers.</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-indent: 0.25in">Section&nbsp;145 of the Delaware General Corporation
Law, or the DGCL, permits a corporation to indemnify its directors and officers against expenses, including attorneys&rsquo; fees, judgments,
fines and amounts paid in settlements actually and reasonably incurred by them in connection with any action, suit or proceeding brought
by third parties. The directors or officers must have acted in good faith and in a manner they reasonably believed to be in or not opposed
to the best interests of the corporation and, with respect to any criminal action or proceeding, had no reason to believe their conduct
was unlawful. In a derivative action, an action only by or in the right of the corporation, indemnification may be made only for expenses
actually and reasonably incurred by directors and officers in connection with the defense or settlement of an action or suit, and only
with respect to a matter as to which they must have acted in good faith and in a manner they reasonably believed to be in or not opposed
to the best interests of the corporation. No indemnification may be made if such person must have been adjudged liable to the corporation,
unless and only to the extent that the court in which the action or suit was brought must determine upon application that the defendant
officers or directors are fairly and reasonably entitled to indemnity for such expenses despite such adjudication of liability. The current
certificate of incorporation and the bylaw of the registrant provide for indemnification by the registrant of its directors, senior officers
and employees to the fullest extent permitted by applicable law.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Section&nbsp;102(b)(7)&nbsp;of the DGCL permits
a corporation to provide in its charter that a director of the corporation must not be personally liable to the corporation or its stockholders
for monetary damages for breach of fiduciary duty as a director, except for liability (1)&nbsp;for any breach of the director&rsquo;s
duty of loyalty to the corporation or its stockholders, (2)&nbsp;for acts or omissions not in good faith or which involve intentional
misconduct or a knowing violation of law, (3)&nbsp;for payments of unlawful dividends or unlawful stock purchases or redemptions or (4)&nbsp;for
any transaction from which the director derived an improper personal benefit. The current certificate of incorporation of the registrant
provide for such limitation of liability.</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>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We have entered into indemnification agreements
with each of our directors and officers in which we have agreed to indemnify, defend and hold harmless, and also advance expenses as
incurred, to the fullest extent permitted under applicable law, from damage arising from the fact that such person is or was an officer
or director of our company or our subsidiaries.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The indemnification rights set forth above shall
not be exclusive of any other right which an indemnified person may have or hereafter acquire under any statute, our amended and restated
certificate of incorporation, our amended and restated bylaws, any agreement, any vote of stockholders or disinterested directors or
otherwise.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">We maintain standard policies of insurance that
provide coverage (1)&nbsp;to our directors and officers against loss rising from claims made by reason of breach of duty or other wrongful
act and (2)&nbsp;to us with respect to indemnification payments that we may make to such directors and officers.</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"><A NAME="a_070"></A><B>Item 16.</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"><A NAME="a_071"></A><B>Exhibits and Financial Statements.</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">(a)</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"><I>Exhibits</I>.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Exhibit</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: center">Description</TD></TR>
                                                                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex4-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex4-1.htm" STYLE="-sec-extract: exhibit"><U>Form&nbsp;of
                                     Specimen Class&nbsp;A Common Stock Certificate of Skillz Inc. (incorporated b</U>y <U>reference
                                     to Exhibit&nbsp;4.1 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on
                                     December&nbsp;21, 2020</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920031397/tm2012109d1_4-1.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920031397/tm2012109d1_4-1.htm" STYLE="-sec-extract: exhibit"><U>Warrant
                   A</U>g<U>reement, dated March&nbsp;5, 2020, b</U>y <U>and between F</U>ly<U>in</U>g <U>Ea</U>gl<U>e Acquisition Corp.
                   and Continental Stock Transfer&nbsp;&amp; Trust Compan</U>y, <U>as warrant a</U>g<U>ent (incorporated b</U>y <U>reference
                   to Exhibit&nbsp;4.1 of F</U>ly<U>in</U>g <U>Ea</U>gl<U>e Acquisition Corp.&rsquo;s Current Report on Form&nbsp;8-K
                   filed on March&nbsp;10, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xex5d1.htm" STYLE="-sec-extract: exhibit">5.1</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xex5d1.htm" STYLE="-sec-extract: exhibit"><U>Opinion
                   of Winston&nbsp;&amp; Strawn LLP (incorporated by reference to Exhibit&nbsp;5.1 of Skillz Inc.&rsquo;s Registration
                   Statement on Form&nbsp;S-1 (File No.&nbsp;333-258866), filed with the SEC on August&nbsp;17, 2021).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920102751/tm2030148-1_s4.htm#tANNEXF" STYLE="-sec-extract: exhibit">10.1</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920102751/tm2030148-1_s4.htm#tANNEXF" STYLE="-sec-extract: exhibit"><U>Skillz
                   Inc. 2020 Omnibus Incentive Plan (incorporated b</U>y <U>reference to Annex F of F</U>ly<U>in</U>g <U>Ea</U>gl<U>e
                   Acquisition Corp.&rsquo;s Form&nbsp;S-4 (File No.&nbsp;333-248638</U>), <U>filed with the SEC on September&nbsp;8,
                   2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920102751/tm2030148-1_s4.htm#tANNEXG" STYLE="-sec-extract: exhibit">10.2</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920102751/tm2030148-1_s4.htm#tANNEXG" STYLE="-sec-extract: exhibit"><U>Skillz
                   Inc. 2020 Emplo</U>y<U>ee Stock Purchase Plan (incorporated b</U>y <U>reference to Annex G of F</U>ly<U>in</U>g <U>Ea</U>gl<U>e
                   Acquisition Corp.&rsquo;s Form&nbsp;S-4 (File No.&nbsp;333-248638</U>), <U>filed with the SEC on September&nbsp;8,
                   2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-3.htm" STYLE="-sec-extract: exhibit">10.3</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-3.htm" STYLE="-sec-extract: exhibit"><U>Form&nbsp;of
                   Indemnification A</U>g<U>reement (incorporated b</U>y <U>reference to Exhibit&nbsp;10.3 of Skillz Inc.&rsquo;s Current
                   Report on Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex10-3.htm" STYLE="-sec-extract: exhibit">10.4</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex10-3.htm" STYLE="-sec-extract: exhibit"><U>Su</U>pp<U>ort
                   A</U>g<U>reement, dated as of September&nbsp;1, 2020, b</U>y <U>and amon</U>g <U>F</U>ly<U>in</U>g <U>Ea</U>gl<U>e
                   Acquisition Corp. and certain Su</U>pp<U>ortin</U>g <U>Stockholders of Skillz Inc. (incorporated b</U>y <U>reference
                   to Exhibit&nbsp;10.3 of FEAC&rsquo;s Current Report on Form&nbsp;8-K (File No.&nbsp;001-39243</U>), <U>filed with
                   the SEC on September&nbsp;2, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex10-2.htm" STYLE="-sec-extract: exhibit">10.5</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex10-2.htm" STYLE="-sec-extract: exhibit"><U>E</U>ig<U>hth
                   Amended and Restated Investors&rsquo; R</U>ig<U>hts A</U>g<U>reement, dated September&nbsp;1, 2020, b</U>y <U>and
                   amon</U>g <U>F</U>ly<U>in</U>g <U>Ea</U>gl<U>e Acquisition Corp., Skillz Inc. and certain of its stockholders (incorporated
                   b</U>y <U>reference to Exhibit&nbsp;10.2 of FEAC&rsquo;s Current Report on Form&nbsp;8-K (File No.&nbsp;001-39243</U>),
                   <U>filed with the SEC on September&nbsp;2, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-6.htm">10.6&dagger;</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-6.htm">Earnout Escrow Agreement, dated December&nbsp;16, 2020 by and among Skillz
                          Inc., Andrew Paradise, solely in his capacity as representative of the stockholders of Skillz Inc., Eagle Equity
                          Partners II LLC and Continental Stock Transfer&nbsp;&amp; Trust Company.</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-7.htm" STYLE="-sec-extract: exhibit">10.7</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-7.htm" STYLE="-sec-extract: exhibit"><U>Director
                   Nomination A</U>g<U>reement, dated December&nbsp;16, 2020, b</U>y <U>and between Skillz Inc. and Ea</U>gl<U>e Equi</U>ty
                   <U>Partner II, LLC (incorporated b</U>y <U>reference to Exhibit&nbsp;10.7 of Skillz Inc.&rsquo;s Current Report on
                   Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-8.htm" STYLE="-sec-extract: exhibit">10.8</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-8.htm" STYLE="-sec-extract: exhibit"><U>Note
                   Cancellation A</U>g<U>reement dated as of December&nbsp;16, 2020 b</U>y <U>and between Skillz Inc. and Andrew Paradise
                   </U>(i<U>ncorporated b</U>y <U>reference to Exhibit&nbsp;10.8 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K
                   filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-9.htm" STYLE="-sec-extract: exhibit">10.9</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-9.htm" STYLE="-sec-extract: exhibit"><U>Note
                   Cancellation A</U>g<U>reement dated as of December&nbsp;16, 2020 b</U>y <U>and between Skillz Inc. and Case</U>y <U>Chafkin
                   </U>(i<U>ncorporated b</U>y <U>reference to Exhibit&nbsp;10.9 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K
                   filed with the SEC on December&nbsp;21, 2020</U>).</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>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920120159/tm2030148d9_ex10-9.htm" STYLE="-sec-extract: exhibit">10.10&dagger;*
</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920120159/tm2030148d9_ex10-9.htm" STYLE="-sec-extract: exhibit"><U>Amendment
                                     to Skillz Online Developer Terms and Conditions of Service, dated Januar</U>y<U>&nbsp;15, 2020,
                                     b</U>y <U>and between Skillz Inc and Tether Studios,&nbsp;Inc. (incorporated b</U>y <U>reference
                                     to Exhibit&nbsp;10.9 of Amendment No.&nbsp;2 to F</U>ly<U>in</U>g <U>Ea</U>gl<U>e Acquisition Corp.&rsquo;s
                                     Form&nbsp;S-4 (File No.&nbsp;333-248638</U>), <U>filed with the SEC on November&nbsp;2, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-11.htm" STYLE="-sec-extract: exhibit">10.11</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-11.htm" STYLE="-sec-extract: exhibit"><U>Form&nbsp;of
                   Option A</U>g<U>reement (incorporated b</U>y <U>reference to Exhibit&nbsp;10.11 of Skillz Inc.&rsquo;s Current Report
                   on Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-12.htm" STYLE="-sec-extract: exhibit">10.12</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-12.htm" STYLE="-sec-extract: exhibit"><U>Skillz
                   Inc. Executive Severance and Chan</U>g<U>e in Control Plan (incorporated b</U>y <U>reference to Exhibit&nbsp;10.12
                   of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-13.htm" STYLE="-sec-extract: exhibit">10.13</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-13.htm" STYLE="-sec-extract: exhibit"><U>Form&nbsp;of
                   Severance Plan Participation A</U>g<U>reement (incorporated b</U>y <U>reference to Exhibit&nbsp;10.13 of Skillz Inc.&rsquo;s
                   Current Report on Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-14.htm" STYLE="-sec-extract: exhibit">10.14</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex10-14.htm" STYLE="-sec-extract: exhibit"><U>Investor
                   R</U>ig<U>hts A</U>g<U>reement dated September&nbsp;1, 2020 b</U>y <U>and amon</U>g <U>F</U>ly<U>in</U>g <U>Ea</U>gl<U>e
                   Acquisition Corp., Skillz Inc</U>., <U>and the stockholders named therein (incorporated b</U>y <U>reference to Exhibit&nbsp;10.14
                   of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921028524/tm218064d3_ex10-1.htm" STYLE="-sec-extract: exhibit">10.15</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921028524/tm218064d3_ex10-1.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of
                   Indemnity Agreement <U>(incorporated b</U>y <U>reference to Exhibit&nbsp;10.1 of Skillz Inc.&rsquo;s Current Report
                   on Form&nbsp;8-K filed with the SEC on February&nbsp;25, 2021).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921040408/tm2110540d1_ex1-1.htm" STYLE="-sec-extract: exhibit">10.16</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921040408/tm2110540d1_ex1-1.htm" STYLE="-sec-extract: exhibit">Underwriting
                   Agreement, dated March&nbsp;18, 2021, by and among Skillz Inc., Citigroup Global Markets Inc., Goldman Sachs&nbsp;&amp;
                   Co. LLC and Jefferies LLC, as representatives of the several underwriters named therein, and certain selling stockholders
                   of the Company named therein (incorporated by reference to Exhibit&nbsp;1.1 of Skillz Inc.&rsquo;s Current Report
                   on Form&nbsp;8-K filed with the SEC on March&nbsp;23, 2021).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex2-1.htm" STYLE="-sec-extract: exhibit">10.17</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920101664/tm2029912d1_ex2-1.htm" STYLE="-sec-extract: exhibit">Merger
                   Agreement, dated as of September&nbsp;1, 2020, by and among Flying Eagle Acquisition Corp., FEAC Merger Sub Inc.,
                   Skillz Inc., and Andrew Paradise, solely in his capacity as representative of the stockholders of Skillz Inc. (incorporated
                   by reference to Exhibit&nbsp;2.1 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on September&nbsp;2
                   2, 2020)</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021011466/v2mergeragreementsklzaces.htm" STYLE="-sec-extract: exhibit">10.18</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021011466/v2mergeragreementsklzaces.htm" STYLE="-sec-extract: exhibit">Agreement
                   and Plan of Merger, dated as of June&nbsp;1, 2021, by and among Skillz Inc., Spades Merger Sub I, Spades Merger Sub
                   II, Aarki Inc. and Shareholder Representative Services (incorporated by reference to Exhibit&nbsp;2.1 of Skillz Inc.&rsquo;s
                   Current Report on Form&nbsp;8-K filed with the SEC on June&nbsp;2, 2021).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021016324/a102formofrestrictedstoc.htm" STYLE="-sec-extract: exhibit">10.19</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021016324/a102formofrestrictedstoc.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of
                   Restricted Stock Unit Award Agreement <U>(incorporated b</U>y <U>reference to Exhibit&nbsp;10.2 of Skillz Inc.&rsquo;s
                   Quarterly Report on Form&nbsp;10-Q filed with the SEC on August&nbsp;10, 2021).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021018884/exhibit101ceopsuawardagree.htm" STYLE="-sec-extract: exhibit">10.20</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021018884/exhibit101ceopsuawardagree.htm" STYLE="-sec-extract: exhibit">CEO
                   Performance Stock Unit Award Agreement, dated September&nbsp;14, 2021(incorporated by reference to Exhibit&nbsp;10.1
                   of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on September&nbsp;20, 2021).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021025418/skillz-indenturexfinalx.htm" STYLE="-sec-extract: exhibit">10.21</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021025418/skillz-indenturexfinalx.htm" STYLE="-sec-extract: exhibit">Indenture,
                   dated as of December&nbsp;20, 2021, among Skillz Inc., each of the guarantors party thereto and UMB Bank, N.A., as
                   trustee (incorporated by reference to Exhibit&nbsp;4.1 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed
                   with the SEC on December&nbsp;20, 2021).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021025418/skillz-indenturexfinalx.htm" STYLE="-sec-extract: exhibit">10.22</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000162828021025418/skillz-indenturexfinalx.htm" STYLE="-sec-extract: exhibit">Form&nbsp;of
                   10.250% Note due 2026 (incorporated by reference to Exhibit&nbsp;4.2 of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K
                   filed with the SEC on December&nbsp;20, 2021).</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>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">Exhibit</FONT></TD>
    <TD>&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">Description</FONT></TD></TR>
                                                                                                                                          <TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex16-1.htm" STYLE="-sec-extract: exhibit">16.1</A></TD>
    <TD STYLE="width: 2%">&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465920138151/tm2038890d1_ex16-1.htm" STYLE="-sec-extract: exhibit"><U>Letter
                                     from Withum Smith+Brown, PC to the SEC, dated December&nbsp;21, 2020 (incorporated b</U>y <U>reference
                                     to Exhibit&nbsp;16.1of Skillz Inc.&rsquo;s Current Report on Form&nbsp;8-K filed with the SEC on
                                     December&nbsp;21, 2020).</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="tm2211766d2_ex23-1.htm">23.1</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="tm2211766d2_ex23-1.htm"><U>Consent of Ernst&nbsp;&amp; Youn</U>g <U>LLP, independent re</U>gi<U>stered
                   public accountin</U>g <U>firm of Skillz Inc.</U></A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xex5d1.htm" STYLE="-sec-extract: exhibit">23.2</A></TD>
    <TD>&nbsp;</TD><TD><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xex5d1.htm" STYLE="-sec-extract: exhibit">Consent of Winston&nbsp;&amp; Strawn LLP (included in Exhibit&nbsp;5.1).</A></TD></TR>
<TR STYLE="vertical-align: top">
<TD>&nbsp;</TD>
    <TD>&nbsp;</TD><TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xs1.htm#SIGNATURES_17467" STYLE="-sec-extract: exhibit">24.1</A></TD>
    <TD>&nbsp;</TD><TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1801661/000110465921106651/sklz-20210816xs1.htm#SIGNATURES_17467" STYLE="-sec-extract: exhibit">Power of Attorney (incorporated by reference to Exhibit&nbsp;24.1 of Skillz Inc.&rsquo;s
                   Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-258866), filed with the SEC on August&nbsp;17, 2021).</A></TD>
</TR></TABLE>

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

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

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

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt">&dagger;</TD><TD>Certain of the exhibits and schedules to this Exhibit&nbsp;have been omitted in accordance
                                        with Regulation S-K Item 601(a)&nbsp;(5). The Registrant agrees to furnish a copy of all omitted
                                        exhibits and schedules to the SEC upon its request.</TD></TR></TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><A NAME="a_072"></A><B>Item
17. Undertakings.</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 undersigned registrant hereby undertakes:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt">(1)</TD><TD>(To file, during any period in which offers or sales are being made, a post-effective amendment
                                   to this registration statement:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.15in">&nbsp;</TD>
<TD STYLE="width: 19.45pt">(i)</TD><TD>To include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act of 1933,
                                   as amended;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.15in">&nbsp;</TD>
<TD STYLE="width: 19.45pt">(ii)</TD><TD>To reflect in the prospectus any facts or events arising after the effective date of the registration
                                    statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate,
                                    represent a fundamental change in the information set forth in the registration statement. Notwithstanding
                                    the foregoing, any increase or decrease in volume of securities offered (if the total dollar value
                                    of securities offered would not exceed that which was registered) and any deviation from the low
                                    or high end of the estimated maximum offering range may be reflected in the form of prospectus filed
                                    with the SEC pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes in volume and price
                                    represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation
                                    of Registration Fee&rdquo; table in the effective registration statement; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.15in">&nbsp;</TD>
<TD STYLE="width: 19.45pt">(iii)</TD><TD>To include any material information with respect to the plan of distribution not previously
                                     disclosed in the registration statement or any material change to such information in the registration
                                     statement.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD>That, for the purpose of determining any liability under
                                            the Securities Act, each such post-effective amendment shall be deemed to be a new registration
                                            statement relating to the securities offered therein, and the offering of such securities
                                            at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt"><FONT STYLE="font-size: 10pt">(3)</FONT></TD><TD>To remove from registration by means of a post-effective
                                            amendment any of the securities being registered which remain unsold at the termination of
                                            the offering.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(4)</FONT></TD><TD STYLE="text-align: justify">That, for the purpose of determining
                                            liability under the&nbsp;Securities Act of 1933&nbsp;to any purchaser:</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 0pt 0.15in; text-align: justify"><FONT STYLE="font-size: 10pt">(i)</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;each
prospectus filed by the registrant pursuant to Rule&nbsp;424(b)(3)&nbsp;shall be deemed to be part of the registration statement as of
the date the filed prospectus was deemed part of and included in the registration statement; and</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 0pt 0.15in; text-align: justify"><FONT STYLE="font-size: 10pt">(ii)</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;each
prospectus required to be filed pursuant to Rule&nbsp;424(b)(2), (b)(5), or (b)(7)&nbsp;as part of a registration statement in reliance
on Rule&nbsp;430B relating to an offering being made pursuant to Rule&nbsp;415(a)(1)(i), (vii)&nbsp;or (x)&nbsp;for the purpose of providing
the information required by section 10(a)&nbsp;of the Securities Act of 1933 shall be deemed to be part of and included in the registration
statement as of the earlier of the date such form of prospectus is first used after effectiveness or the date of the first contract of
sale of securities in the offering described in the prospectus. As provided in Rule&nbsp;430B, for liability purposes of the issuer and
any person that is at that date an underwriter, such date shall be deemed to be a new effective date of the registration statement relating
to the securities in the registration statement to which that prospectus relates, and the offering of such securities at that time shall
be deemed to be the initial&nbsp;<I>bona fide</I>&nbsp;offering thereof. Provided, however, that no statement made in a registration
statement or prospectus that is part of the registration statement or made in a document incorporated or deemed incorporated by reference
into the registration statement or prospectus that is part of the registration statement will, as to a purchaser with a time of contract
of sale prior to such effective date, supersede or modify any statement that was made in the registration statement or prospectus that
was part of the registration statement or made in any such document immediately prior to such effective date.</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>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt"><FONT STYLE="font-size: 10pt">(5)</FONT></TD><TD>That, for the purpose of determining liability under the
                                            Securities Act to any purchaser, each prospectus filed pursuant to Rule&nbsp;424(b)&nbsp;as
                                            part of a registration statement relating to an offering, other than registration statements
                                            relying on Rule&nbsp;430B or other than prospectuses filed in reliance on Rule&nbsp;430A,
                                            shall be deemed to be part of and included in the registration statement as of the date it
                                            is first used after effectiveness; <I>provided</I>, <I>however</I>, that no statement made
                                            in a registration statement or prospectus that is part of the registration statement or made
                                            in a document incorporated or deemed incorporated by reference into the registration statement
                                            or prospectus that is part of the registration statement will, as to a purchaser with a time
                                            of contract of sale prior to such first use, supersede or modify any statement that was made
                                            in the registration statement or prospectus that was part of the registration statement or
                                            made in any such document immediately prior to such date of first use.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 17.45pt"><FONT STYLE="font-size: 10pt">(6)</FONT></TD><TD>That, for the purpose of determining liability of the registrant
                                            under the Securities Act to any purchaser in the initial distribution of the securities,
                                            the undersigned registrant undertakes that in a primary offering of securities of the undersigned
                                            registrant pursuant to this registration statement, regardless of the underwriting method
                                            used to sell the securities to the purchaser, if the securities are offered or sold to such
                                            purchaser by means of any of the following communications, the undersigned registrant will
                                            be a seller to the purchaser and will be considered to offer or sell such securities to such
                                            purchaser:</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 19.45pt"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify">Any
                                            preliminary prospectus or prospectus of the undersigned registrant relating to the offering
                                            required to be filed pursuant to Rule&nbsp;424;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 19.45pt">(ii)</TD><TD>Any free writing prospectus relating to the offering prepared
                                            by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 19.45pt">(iii)</TD><TD>The portion of any other free writing prospectus relating to
                                            the offering containing material information about the undersigned registrant or its securities
                                            provided by or on behalf of the undersigned registrant; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 19.45pt">(iv)</TD><TD>Any other communication that is an offer in the offering made
                                            by the undersigned registrant to the purchaser.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(7)</FONT></TD><TD>The undersigned registrant hereby undertakes that, for purposes
                                            of determining any liability under the&nbsp;Securities Act of 1933, each filing of the registrant's
                                            annual report pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Securities Exchange
                                            Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual
                                            report pursuant to Section&nbsp;15(d)&nbsp;of the Securities Exchange Act of 1934) that is
                                            incorporated by reference in the registration statement shall be deemed to be a new registration
                                            statement relating to the securities offered therein, and the offering of such securities
                                            at that time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(8)</FONT></TD><TD>Insofar as indemnification for liabilities arising under the
                                            Securities may be permitted to directors, officers and controlling persons of the registrant
                                            pursuant to the foregoing provisions, or otherwise, the registrant has been advised that
                                            in the opinion of the SEC such indemnification is against public policy as expressed in the
                                            Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
                                            against such liabilities (other than the payment by the registrant of expenses incurred or
                                            paid by a director, officer or controlling person of the registrant in the successful defense
                                            of any action, suit or proceeding) is asserted by such director, officer or controlling person
                                            in connection with the securities being registered, the registrant will, unless in the opinion
                                            of its counsel the matter has been settled by controlling precedent, submit to a court of
                                            appropriate jurisdiction the question whether such indemnification by it is against public
                                            policy as expressed in the Securities Act and will be governed by the final adjudication
                                            of such issue.</TD></TR></TABLE>

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

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

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<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"><A NAME="a_073"></A><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; text-indent: 0.25in">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-3 and has duly caused this registration statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of San Francisco, State of California, on April 6, 2022.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD></TD><TD COLSPAN="2" STYLE="text-align: left"><B>SKILLZ INC.</B></TD>
</TR><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 50%">&nbsp;</TD><TD STYLE="text-align: left; width: 3%">&nbsp;</TD><TD STYLE="text-align: justify; width: 47%">&nbsp;</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">By:</TD><TD STYLE="border-bottom: Black 1pt solid; text-align: justify">/s/ Andrew Paradise</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Andrew Paradise</TD></TR>
     <TR STYLE="vertical-align: top; text-align: justify">
<TD>&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: justify">Chief Executive Officer and Chairman</TD></TR>
     </TABLE>

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

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 143pt 0pt 135pt; text-align: center">POWER OF ATTORNEY</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Each person
whose signature appears below constitutes and appoints each of Andrew Paradise and Casey Chafkin, acting alone or together with another
attorney-in-fact, as his or her true and lawful attorney-in- fact and agent, with full power of substitution and resubstitution, for such
person and in his or her name, place and stead, in any and all capacities, to sign any or all further amendments (including post-effective
amendments) to this registration statement (and any additional registration statement related hereto permitted by Rule 462(b) promulgated
under the Securities Act (and all further amendments, including post-effective amendments, thereto)), and to file the same, with all exhibits
thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done
in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all
that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 79.05pt 0pt 60.3pt; text-align: justify; text-indent: 14.15pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to
the requirements of the Securities Act of 1933, this Post-Effective Amendment No. 2 to the Registration Statement has been signed by the
following persons in the capacities and 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: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="padding-bottom: 1pt; width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Andrew Paradise</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Chairman</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Andrew Paradise</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Ian Lee</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Ian Lee</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Financial Officer)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Stanley Mbugua</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Accounting Officer</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Stanley Mbugua</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Principal Accounting Officer)</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center">*</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Revenue Officer and Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Casey Chafkin</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Jerry Bruckheimer</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Christopher Gaffney</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Vandana Mehta-Krantz</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Harry E. Sloan</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Kent Wakeford</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">April 6, 2022</FONT></TD></TR>
  </TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 3%"><FONT STYLE="font-size: 10pt">*By:</FONT></TD>
    <TD STYLE="width: 29%; border-bottom: black 1pt solid; padding-left: 5pt"><FONT STYLE="font-size: 10pt">/s/ Andrew Paradise</FONT></TD>
    <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 32%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt"><FONT STYLE="font-size: 10pt">Andrew Paradise </FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="padding-left: 5pt"><FONT STYLE="font-size: 10pt">Attorney-in-fact</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>

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<SEQUENCE>2
<FILENAME>tm2211766d2_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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<p style="margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right"><b>Exhibit&nbsp;23.1</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>Consent of Independent Registered Public Accounting
Firm</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">We consent to the reference to our firm under the caption &ldquo;Experts&rdquo;
in the Post-effective Amendment No.&nbsp;2 to the Registration Statement (Form&nbsp;S-1 on Form&nbsp;S-3 No.&nbsp;333-251145) and related
Prospectus of Skillz Inc. for the registration of shares of its common stock and to the incorporation by reference therein of our reports
dated March&nbsp;1, 2022, with respect to the consolidated financial statements of Skillz Inc., and the effectiveness of internal control
over financial reporting of Skillz Inc., included in its Annual Report (Form&nbsp;10-K) for the year ended December&nbsp;31, 2021, filed
with the Securities and Exchange Commission.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Ernst&nbsp;&amp; Young LLP</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Redwood City, California</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">April&nbsp;6, 2022</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>

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