<SEC-DOCUMENT>0001171520-21-000316.txt : 20210728
<SEC-HEADER>0001171520-21-000316.hdr.sgml : 20210728
<ACCEPTANCE-DATETIME>20210728171054
ACCESSION NUMBER:		0001171520-21-000316
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210728
DATE AS OF CHANGE:		20210728
EFFECTIVENESS DATE:		20210728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SONO TEK CORP
		CENTRAL INDEX KEY:			0000806172
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				141568099
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-216504
		FILM NUMBER:		211123421

	BUSINESS ADDRESS:	
		STREET 1:		2012 RT 9W BLDG 3
		CITY:			MILTON
		STATE:			NY
		ZIP:			12547
		BUSINESS PHONE:		8457952020

	MAIL ADDRESS:	
		STREET 1:		2012 RT. 9W, BLDG. 3,
		CITY:			MILTON
		STATE:			NY
		ZIP:			12547
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>eps9711.htm
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<DIV STYLE="padding: 0in 0in 1pt; border-bottom: Black 1.5pt solid">

<P STYLE="font: 11pt Times New Roman,serif; margin: 6pt 0 0; text-align: right">Registration No. 333-216504</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange Commission on
July 28, 2021</B></P>

</DIV>

<P STYLE="font: 11pt Times New Roman,serif; margin: 6pt 0 0; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">WASHINGTON, D.C. 20549</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>Post-Effective Amendment No. 1 to</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">REGISTRATION STATEMENT</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">UNDER</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">THE SECURITIES ACT OF 1933</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 14pt Times New Roman,serif; margin: 0; text-align: center"><B>SONO-TEK CORPORATION</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">(Exact name of Registrant as specified in its charter)</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 59%; padding-right: 4.5pt; padding-left: 4.5pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt"><B>New York</B></FONT></TD>
    <TD STYLE="width: 2%; padding-right: 4.5pt; padding-left: 4.5pt; font-family: Times New Roman,serif; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 39%; padding-right: 4.5pt; padding-left: 4.5pt; font-family: Courier New; text-align: center"><FONT STYLE="font-family: Times New Roman,serif; font-size: 11pt"><B>14-1568099</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; font-family: Times New Roman,serif; text-align: center">&nbsp;</TD>
    <TD STYLE="padding-right: 4.5pt; padding-left: 4.5pt; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">(I.R.S. Employer Identification No.)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">2012 Route 9W</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Milton, NY 12547</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">845-795-2020</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">(Address and telephone number of Registrant's principal executive
offices)</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Sono-Tek Corporation 2013 Stock Incentive Plan</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">(Full title of plans)</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Christopher L. Coccio</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Sono-Tek Corporation</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">2012 Route 9W</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Milton, NY 12547</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">845-795-2020</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">(Name, address and telephone number of agent for service)</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Copies of all Correspondence to:</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">David M. Henkoff, Esq.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Eilenberg &amp; Krause LLP</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">11 East 44<SUP>th</SUP> Street</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">New York, NY 10017</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center">Tel: 212-986-9700</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 1in 0 0; text-align: center; color: #1F497D">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">Indicate by check mark whether the registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of &ldquo;large
accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &quot;emerging growth company&quot;
in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 52.55pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Large Accelerated Filer <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 37%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Accelerated Filer <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD>
    <TD STYLE="width: 33%; font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Non-accelerated Filer <FONT STYLE="font-family: MS Mincho">&#9745;</FONT></FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Smaller reporting company <FONT STYLE="font-family: MS Mincho">&#9745;</FONT></FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Emerging growth company <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">If an emerging growth company, indicate by check mark if the registrant has elected
not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section
7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">The sole purpose of this Post-Effective Amendment No. 1 to Sono-Tek
Corporation&rsquo;s (the &ldquo;Company&rsquo;s&rdquo;) Form S-8 Registration Statement originally filed with the Securities and
Exchange Commission on March 7, 2017 (the &ldquo;Original Registration Statement&rdquo;), is to file the consent of Liggett &amp;
Webb, P.A. to the incorporation by reference into this Form S-8 of Liggett &amp; Webb&rsquo;s report dated May 29, 2020, relating to
the consolidated financial statements of the Company, included in the Company&rsquo;s Annual Reports on Form 10-K for its fiscal
years ended February 28, 2021 and February 29, 2020. This Post-Effective Amendment No. 1 to Form S-8 does not update, amend or
modify any other information, statements or disclosure contained in the Original Registration Statement, except as otherwise
referenced herein.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 11pt Times New Roman,serif; margin: 0; text-align: left">Item 8. Exhibits.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: left"><FONT STYLE="font-weight: normal">The following exhibits are
filed or incorporated by reference as part of this Registration Statement:</FONT></P>

<P STYLE="font: bold 11pt Times New Roman,serif; margin: 0; text-align: left">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 4pt; width: 15%; border: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt"><B>Exhibit<BR>
Numbers</B></FONT></TD>
    <TD STYLE="padding: 4pt; width: 85%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><B>Description of Document</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">3.1</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000080617204000003/s-8.txt">Certificate of Incorporation of the Registrant and all amendments thereto</A> (incorporated herein by reference to the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-112913.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">3.2</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000117152019000143/ex3-1.htm">By-laws of the Registrant, as amended</A> (incorporated herein by reference to the Company&rsquo;s Current Report on Form 8-K dated March 7, 2019 and filed with the Securities and Exchange Commission on March 13, 2019.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">4.1</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000117152013000480/eps5215.htm">Sono-Tek Corporation 2013 Stock Incentive Plan</A> (incorporated herein by reference to Exhibit A to the Registrant&rsquo;s Definitive Proxy Statement on Schedule 14A filed on July 25, 2013)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">4.2</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000117152017000165/ex4-2.htm">Form of Notice of Stock Option Award Sono-Tek Corporation 2013 Stock Incentive Plan</A> (incorporated herein by reference to the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-216504.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">5.1</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000117152017000165/ex5-1.htm">Opinion of Eilenberg &amp; Krause LLP</A> (incorporated herein by reference to the Registrant&rsquo;s Registration Statement on Form S-8, File No. 333-216504.)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">23.1</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/806172/000117152017000165/ex5-1.htm">Consent of Eilenberg &amp; Krause LLP</A> (contained in their opinion constituting Exhibit 5.1) </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">23.2</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="ex23-2.htm">Consent of Liggett &amp; Webb, P.A.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-family: Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 11pt">24.1</FONT></TD>
    <TD STYLE="padding: 4pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><A HREF="#POA">Power of Attorney</A> (included on signature page)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Times New Roman,serif; margin: 0 1in 0 0; color: #1F497D">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>SIGNATURES </B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Post-Effective Amendment No. 1 to its Registration Statement on Form S-8 to be signed on its behalf by the
undersigned, thereunto duly authorized, in Milton, New York, on July 28, 2021.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0 2.75in"><B>SONO-TEK CORPORATION</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0 2.75in">By:&nbsp;&nbsp;&nbsp;<U>/s / Dr. Christopher L. Coccio</U></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0 220.5pt">Christopher L. Coccio<BR>
Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<a name=POA></a><P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, this Registration Statement has been signed by the following persons in their respective capacities and on the respective
dates indicated. Each person whose signature appears below hereby authorizes Christopher Coccio with full power of substitution, to execute
in the name and on behalf of such person any amendment or any post-effective amendment to this Registration Statement and to file the
same, with exhibits thereto, and other documents in connection therewith, making such changes in this Registration Statement as the Registrant
deems appropriate, and appoints Christopher L. Coccio, with full power of substitution, attorney-in-fact to sign any amendment and any
post-effective amendment to this Registration Statement and to file the same, with exhibits thereto, and other documents in connection
therewith.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 41%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 26%; font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Dr. Christopher L. Coccio</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Christopher L. Coccio</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Chairman of the Board and Chief Executive Officer (Principal Executive Officer)</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Stephen J. Bagley</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Stephen J. Bagley</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Chief Financial Officer<BR>
(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / R. Stephen Harshbarger</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">R. Stephen Harshbarger</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">President and Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Eric Haskell</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Eric Haskell</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Donald F. Mowbray</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Donald F. Mowbray</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
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    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Carol O&rsquo;Donnell</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Carol O&rsquo;Donnell</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
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    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">/s / Joseph Riemer</P>
    <P STYLE="font: 11pt Times New Roman,serif; margin: 0">Joseph Riemer</P></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
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    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman,serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">/s / Philip Strasburg<BR>
Philip Strasburg</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">Director</FONT></TD>
    <TD STYLE="font-family: Times New Roman,serif"><FONT STYLE="font-size: 11pt">July 28, 2021</FONT></TD></TR>
  </TABLE>
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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>2
<FILENAME>ex23-2.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTANTING FIRM
<TEXT>
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<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: right">Exhibit 23.2</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: right">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: center"><B>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</B></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">We hereby consent to the incorporation by reference in
this Post Effective Amendment No. 1 to the Registration Statement of Sono-Tek Corporation on Form S-8
(File No. 333-216504) of our report dated May 29, 2020, with respect to our audit of the consolidated financial statements as of and
for the year ended February 29, 2020 of the Company included in the Company&rsquo;s Annual Report on Form 10-K for the
fiscal year ended February 28, 2021.</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; text-align: left; margin: 0"><I>s/ Liggett &amp; Webb, P.A</I></P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0 0 0 2.5in; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">New York, NY</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">July 28, 2021</P>

<P STYLE="font: 11pt Times New Roman,serif; margin: 0">&nbsp;</P>



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