<SEC-DOCUMENT>0001104659-23-040244.txt : 20230331
<SEC-HEADER>0001104659-23-040244.hdr.sgml : 20230331
<ACCEPTANCE-DATETIME>20230331163814
ACCESSION NUMBER:		0001104659-23-040244
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230331
DATE AS OF CHANGE:		20230331
EFFECTIVENESS DATE:		20230331

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ClearSign Technologies Corp
		CENTRAL INDEX KEY:			0001434524
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL INSTRUMENTS FOR MEASUREMENT, DISPLAY, AND CONTROL [3823]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271042
		FILM NUMBER:		23788507

	BUSINESS ADDRESS:	
		STREET 1:		8023 E. 63RD PLACE, SUITE 101
		CITY:			TULSA
		STATE:			OK
		ZIP:			74133
		BUSINESS PHONE:		(918) 236-6461

	MAIL ADDRESS:	
		STREET 1:		8023 E. 63RD PLACE, SUITE 101
		CITY:			TULSA
		STATE:			OK
		ZIP:			74133

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CLEARSIGN COMBUSTION CORP
		DATE OF NAME CHANGE:	20080507
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2310266d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the U.S. Securities and Exchange
Commission on March 31, 2023</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: right"><B>Registration No. 333-________</B></P>

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

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

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

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

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

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

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

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

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ClearSign Technologies Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in its charter)</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Washington</B></FONT></TD>
    <TD STYLE="width: 50%; padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>26-2056298</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
    <TD STYLE="padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt">(IRS Employer Identification Number)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 5.9pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 5.9pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 5.9pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>8023 East 63<SUP>rd</SUP>&nbsp;Place, Suite
    101</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tulsa, Oklahoma</B></P></TD>
    <TD STYLE="padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>74133</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
    <TD STYLE="padding: 0.5pt 5.9pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ClearSign Technologies Corporation 2021 Equity
Incentive Plan</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>8023 East 63<SUP>rd</SUP>&nbsp;Place, Suite
101</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tulsa, Oklahoma 74133</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(918) 236-6461</B></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>437 Madison Avenue</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10022</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Phone: (212) 509-3900</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, 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 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%">
  <TR>
    <TD STYLE="width: 60%"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></FONT></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="width: 30%"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></FONT></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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.&nbsp;<FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></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"></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; text-align: center"><B>&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PURSUANT TO GENERAL INSTRUCTION E</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: justify; text-indent: 0.5in">Pursuant to General
Instruction E of Form S-8, ClearSign Technologies Corporation (&ldquo;Registrant&rdquo;) is filing this Registration Statement on
Form S-8 with the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register 400,000 additional shares of
the Registrant&rsquo;s common stock for issuance under the Registrant&rsquo;s 2021 Equity Incentive Plan (the &ldquo;2021
Plan&rdquo;), pursuant to the provisions of the 2021 Plan that provide for an automatic annual increase in the number of shares
reserved for issuance under the 2021 Plan. This Registration Statement hereby incorporates by reference the contents of the
Registrant&rsquo;s registration statement on Form S-8 filed with the Commission on July 2, 2021 (File No. 333-257659) and April 26,
2022 (File No. 333-264492). In accordance with the instructional note to Part I of Form S-8 as promulgated by the Commission, the
information specified by Part I of Form S-8 has been omitted from this Registration Statement.</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"><B>PART II</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant incorporates by reference into this
Registration Statement the following documents:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 0.5in">&nbsp;</TD>
    <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;The Registrant&rsquo;s Annual Report on&nbsp;<A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1434524/000155837023005285/clir-20221231x10k.htm" STYLE="-sec-extract: exhibit">Form 10-K</A>&nbsp;for
    the fiscal year ended December 31, 2022, filed with the Commission on&nbsp;March 31, 2023;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">All other reports filed pursuant
to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant's Annual Report referred to
in (a) above; and</FONT></TD>
</TR></TABLE>


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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="text-align: left; width: 0.25in"><FONT STYLE="font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s
Common Stock set forth in&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465920039929/tm205247d1_ex4-2.htm">Exhibit
4.2</A>&nbsp;of the Registrant&rsquo;s Annual Report for the fiscal year ended December 31, 2019 on Form 10-K filed with the Commission
on March 30, 2020, including any future amendment or report filed for the purpose of updating such description.</FONT></TD>
</TR></TABLE>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents subsequently
filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as
amended, (which does not include information furnished pursuant to Item 2.02 or Item 7.01 of any Current Report on Form 8-K, unless expressly
stated therein) after the date of this Registration Statement, but prior to the filing of a post-effective amendment to this Registration
Statement which indicates that all securities offered by this Registration Statement have been sold or which deregisters all such securities
then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement. Each document incorporated by
reference into this Registration Statement shall be deemed to be a part of this Registration Statement from the date of the filing of
such document with the Commission until the information contained therein is superseded or updated by any subsequently filed document
which is incorporated by reference into this Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of 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">Not applicable.</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"><B>Item 5. Interests of Named Experts and Counsel.</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">Not 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"><B>Item 6. 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-align: justify; text-indent: 0.5in">Sections 23B.08.500 through
23.B.08.603 of the Washington Business Corporation Act (the &ldquo;WBCA&rdquo;) authorize a court to award, or a corporation&rsquo;s board
of directors to grant, indemnification to directors and officers on terms sufficiently broad to permit indemnification under certain circumstances
for liabilities arising under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Section 23B.08.320 of the WBCA
authorizes a corporation to limit a director&rsquo;s liability to the corporation or its shareholders for monetary damages for acts or
omissions as a director, except in certain circumstances involving intentional misconduct, knowing violations of law or illegal corporate
loans or distributions, or any transaction from which the director personally receives a benefit in money, property or services to which
the director is not legally entitled.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&rsquo;s Articles
of Incorporation provide that, to the fullest extent permitted by Washington law, the Registrant&rsquo;s directors will not be liable
to the Registrant or its shareholders for monetary damages. This provision, however, does not eliminate or limit liability for acts or
omissions that involve intentional misconduct or a knowing violation of law by a director, for conduct violating WBCA section 23B.08.310
(approval of an unlawful distribution) or for any transaction from which the director will personally receive a benefit in money, property,
or services to which the director is not legally entitled. Pursuant to section 23B.08.52 of the WBCA, because the Registrant&rsquo;s Articles
of Incorporation do not limit the obligation, the Registrant must indemnify a director who was wholly successful, on the merits or otherwise,
in the defense of any proceeding to which the director was a party because of being a director against reasonable expenses incurred by
the director in connection with the proceeding.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant&rsquo;s Bylaws
further provide that each person who was, is or is threatened to be made a party to or is otherwise involved in any threatened, pending
or completed action, suit, claim or proceeding, whether civil, criminal, administrative or investigative and whether formal or informal,
by reason of the fact that he or she is or was a director or officer of the Registrant or was serving at the Registrant&rsquo;s request
as a director, officer, partner, trustee, employee or agent of another entity, shall be indemnified and held harmless against all losses,
claims, damages, liabilities and expenses actually and reasonably incurred or suffered in connection with the proceeding. This indemnification
right continues even after the individual has ceased to be a director or officer or to serve at the Registrant&rsquo;s request as a director,
officer, partner, trustee, employee or agent of another entity. However, if the person indemnified initiates the proceeding, he or she
shall be entitled to indemnification only if the proceeding was authorized or ratified by the Registrant&rsquo;s board of directors. No
indemnification will be provided for acts or omissions finally adjudged to be intentional misconduct or a knowing violation of law, for
conduct finally adjudged to be in violation of WBCA section 23B.08.310, for any transaction with respect to which it was finally adjudged
that the indemnitee personally received a benefit in money, property or services to which the indemnitee was not legally entitled or if
the Registrant is otherwise prohibited by applicable law from paying indemnification. The Registrant must advance expenses to an indemnitee
for an indemnification obligation so long as the Registrant receives an undertaking by or on behalf of the indemnitee to repay all amounts
so advanced if it is determined by a final judicial decision from which there is no further right to appeal that the indemnitee is not
entitled to be indemnified.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant currently carries
liability insurance for its directors and officers.&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant has entered
into, and will enter into in the future, indemnification agreements with the individuals who serve as its officers and directors. Pursuant
to these agreements, the Registrant will indemnify officers and directors who are made parties to, or threatened to be made parties to,
any proceeding by reason of the fact that they are or were officers or directors, or are or were serving at the Registrant&rsquo;s request
as a director, officer, employee, or agent of another entity. The agreements require the Registrant to indemnify its officers and directors
against all expenses, judgments, fines and penalties actually and reasonably incurred by them in connection with the defense or settlement
of any such proceeding, subject to the terms and conditions of the agreements.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 7. Exemption from Registration Claimed.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white">Not applicable.</P>

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

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

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%; border-bottom: black 1pt solid; padding-bottom: 1pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>No.</B></P></TD>
    <TD STYLE="width: 1%; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid; padding-bottom: 1pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description of Document</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465919063298/tm1919478d1_ex3-1x1.htm">4.1</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465919063298/tm1919478d1_ex3-1x1.htm">Articles of Incorporation of ClearSign Technologies Corporation (1)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000114420411064058/v240232_ex3-3.htm">4.2</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000114420411064058/v240232_ex3-3.htm">Bylaws of ClearSign Technologies Corporation, as amended, effective September 8, 2021 (2)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000114420415012243/v400802_ex4-1.htm">4.3</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000114420415012243/v400802_ex4-1.htm">Form of Common Stock Certificate (3)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Mitchell Silberberg &amp; Knupp LLP (filed herewith)</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex23-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of BPM CPA LLP, Independent Registered Public Accounting Firm
    (filed herewith)</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><A HREF="tm2310266d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Mitchell Silberberg &amp; Knupp LLP (included in Exhibit
    5.1)</FONT></A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="#a_001">24.1</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="#a_001">Power of Attorney (included on the signature page of this Registration Statement)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465921062561/tm2114678d1_def14a.htm#Kalai_015" STYLE="-sec-extract: exhibit">99.1</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465921062561/tm2114678d1_def14a.htm#Kalai_015" STYLE="-sec-extract: exhibit">ClearSign Technologies Corporation 2021 Equity Incentive Plan (4)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d13.htm">99.2</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d13.htm">2021 Equity Incentive Plan Form of Stock Option Award Agreement (5)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d14.htm">99.3</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d14.htm">2021 Equity Incentive Plan Form of Restricted Stock Unit Award Agreement (5)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d15.htm">99.4</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000155837022004842/clir-20211231xex10d15.htm">2021 Equity Incentive Plan Form of Restricted Stock Award Agreement (5)</A></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="tm2310266d1_exfilingfees.htm">107</A></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="tm2310266d1_exfilingfees.htm">Filing Fee Table (filed herewith)</A></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465919063298/tm1919478d1_10q.htm">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated by reference from the Registrant&rsquo;s Form 10-Q for the quarter ended September 30, 2019 filed with the Securities and Exchange Commission on November 13, 2019.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001434524/000110465921114754/tm2127344d2_8k.htm">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated herein by reference from the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on September 10, 2021.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000114420415012243/v400802_10k.htm">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated herein by reference from the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2014 filed with the Securities and Exchange Commission on February 26, 2015.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><A HREF="https://www.sec.gov/Archives/edgar/data/1434524/000110465921062561/tm2114678d1_def14a.htm">(4)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated herein by reference from Appendix A to the Registrant&rsquo;s Proxy Statement on Schedule 14A filed with the Securities and Exchange Commission on May 7, 2021.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: blue"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001434524/000155837022004842/clir-20211231x10k.htm">(5)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Incorporated herein by reference from the Registrant&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2021 filed with the Securities and Exchange Commission on March 31, 2022.</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"></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>Item 9. 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; text-align: justify; text-indent: 0.5in">(a) The undersigned Registrant
hereby undertakes:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">1. To file, during any period
in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&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: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt">i.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">to include any prospectus required
by section 10(a)(3) of the Securities Act;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5in">&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: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt">ii.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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 Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
no more than 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</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5in">&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: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt">iii.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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;</FONT></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">provided, however, that paragraphs
(a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information required to be
included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant
pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration
statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">2. 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 bona fide
offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">3. 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual
report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee
benefit plan&rsquo;s annual report pursuant to section 15(d) 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.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) Insofar as indemnification
for liabilities arising under the Securities Act 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 Securities and Exchange Commission
such indemnification is against public policy as expressed in the 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 Act and will be governed by the final adjudication of such issue.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
in the City of Tulsa, State of Oklahoma, on March 31, 2023.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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="padding: 0.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0.5pt"><FONT STYLE="font-size: 10pt"><B>CLEARSIGN TECHNOLOGIES CORPORATION</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 43%; padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 0.5pt 1pt"><FONT STYLE="font-size: 10pt"><I>/s/ Colin James Deller</I></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Colin James Deller</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 0.5pt 0.75pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt"><FONT STYLE="font-size: 10pt">By</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 0.5pt 1pt"><FONT STYLE="font-size: 10pt"><I>/s/ Brent Hinds</I></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Brent Hinds</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Vice President and Controller</P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="a_001"></A><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.8pt">We, the undersigned officers
and directors of ClearSign Technologies Corporation (the &ldquo;Company&rdquo;), hereby constitute and appoint Colin James Deller and
Brent Hinds and each of them, the true and lawful agents and attorneys-in-fact of the undersigned with full power and authority in said
agents and attorneys-in-fact, and in any one or more of them, to sign for the undersigned and in their respective names as an officer/director
of the Company, a registration statement on Form S-8 (or other appropriate form) relating to the offer and sale of common stock of the
Company pursuant to this Registration Statement and any amendments thereto and file the same, with all exhibits thereto and other documents
in connection therewith, with the Securities and Exchange Commission, and with full power of substitution; hereby ratifying and confirming
all that each of said attorneys-in-fact, or his/her substitute or substitutes, may do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.8pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 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 the capacities and on the dates
indicated:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 29%; padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 1%; padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 40%; padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 1%; padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 29%; padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Colin James Deller</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 4.75pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Colin James Deller</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Brent Hinds</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Vice President and Controller</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Brent Hinds</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Robert T. Hoffman Sr.</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Robert T. Hoffman Sr.</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Judith S. Schrecker</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Judith S. Schrecker</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Gary J. DiElsi</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Gary J. DiElsi</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding: 0.5pt 8pt 1pt 0.5pt"><FONT STYLE="font-size: 10pt"><I>/s/ Catharine de Lacy</I></FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt; text-align: center"><FONT STYLE="font-size: 10pt">March 31, 2023</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt"><FONT STYLE="font-size: 10pt">Catharine de Lacy</FONT></TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD>
    <TD STYLE="padding: 0.5pt 8pt 0.5pt 0.5pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2310266d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
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                           <P STYLE="margin: 0pt">&nbsp;</P>

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

<P STYLE="margin: 0pt">&nbsp;<IMG SRC="tm2310266d1_ex5-1img001.jpg" ALT=""></P>

<P STYLE="font-size: 7pt; border-bottom: Black 1pt solid; margin: 0pt">&nbsp;</P>

<P STYLE="font: small-caps 14pt Times New Roman, Times, Serif; margin: 0pt 0">Mitchell Silberberg <FONT STYLE="font-family: Times New Roman, Times, Serif">&amp;</FONT>
Knupp llp</P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">A Law Partnership Including Professional Corporations</P>

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

<P STYLE="margin: 0pt">March 31, 2023</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">8023 East 63rd Place, Suite 101</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tulsa, Oklahoma 74133</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%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Registration Statement on Form S-8</U></B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</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-align: justify; text-indent: 0.5in">We have acted as counsel to
ClearSign Technologies Corporation, a Washington corporation (the &#8220;<U>Company</U>&#8221;), and are delivering this opinion in connection
with the filing of the Company&#8217;s Registration Statement on Form S&#45;8 (the &#8220;<U>Registration Statement</U>&#8221;) with the
Securities and Exchange Commission for the purpose of registering under the Securities Act of 1933, as amended (the &#8220;<U>Securities
Act</U>&#8221;), an aggregate of 400,000 shares (the &#8220;<U>Shares</U>&#8221;) of common stock, $0.0001 par value per share (the &#8220;<U>Common
Stock</U>&#8221;), issuable pursuant to the Company&#8217;s 2021 Equity Incentive Plan (the &#8220;<U>Plan</U>&#8221;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">For purposes of rendering
this opinion, we have examined the Plan, the Registration Statement, the Articles of Incorporation and the Bylaws of the Company, as amended
or restated, the proceedings and other actions of the Company that provide for the issuance of the Shares, and such other documents and
matters as we have deemed necessary for purposes of rendering this opinion. We have assumed the authenticity of all documents submitted
to us as originals, the conformity to originals of all documents submitted to us as certified or photostatic copies and the authenticity
of the originals of all documents submitted to us as copies. We have also assumed the legal capacity of all natural persons who have executed
documents examined by us, the genuineness of all signatures on all documents examined by us, the authority of such persons signing on
behalf of the parties thereto other than the Company and the due authorization, execution and delivery of all documents by the parties
thereto other than the Company. In rendering the opinion set forth below, we have assumed that certificates evidencing the Shares will
be signed by the authorized officers of the Company and registered by the transfer agent and registrar and will conform to the specimen
certificate for the Common Stock. In addition, we have assumed that the resolutions of the Company&#8217;s board of directors or its applicable
committee authorizing the Company to issue and deliver the Shares will be in full force and effect at all times at which such Shares are
issued and delivered by the Company, and that the Company will take no action inconsistent with such resolutions.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based upon and subject to
the foregoing, it is our opinion that the Shares, when issued, delivered and paid for in accordance with the Plan and in the manner described
in the Registration Statement and the related prospectus, will be validly issued, fully paid, and non-assessable.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This opinion is opining upon
and is limited to the current federal laws of the United States and the Washington Business Corporation Act. We express no opinion with
respect to the effect or applicability of the laws of any other jurisdiction. We assume no obligation to revise or supplement this opinion
letter should the laws of such jurisdictions be changed after the date hereof by legislative action, judicial decision, or otherwise.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We hereby consent to the filing
of this opinion as an exhibit to the Registration Statement. In giving our consent we do not hereby admit that we are in the category
of persons whose consent is required under Section 7 of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

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    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: italic 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Mitchell Silberberg &amp; Knupp LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mitchell
    Silberberg &amp; Knupp LLP</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; border-top: Black 1pt solid; padding-top: 1.45pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 52%; border-top: Black 1pt solid; padding-top: 1.45pt; text-align: justify; font-size: 10pt">437 Madison Ave., 25th Floor, New York, New York 10022-7001<BR>
Phone:&nbsp;&nbsp;(212) 509-3900&nbsp;&nbsp;Fax:&nbsp;&nbsp;(212) 509-7239&nbsp;&nbsp;Website: <FONT STYLE="font-variant: small-caps; text-transform: none">www.msk.com</FONT></TD></TR>
  </TABLE>

<P STYLE="margin: 0pt"></P>

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<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2310266d1_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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                           <P STYLE="margin: 0pt">&nbsp;</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We hereby consent to the incorporation by reference
in this Registration Statement on Form S-8 of our report dated March 31, 2023, relating to the consolidated financial statements of ClearSign
Technologies Corporation, which appears in the Annual Report on Form 10-K of ClearSign Technologies Corporation for the year ended December
31, 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">/s/ BPM CPA LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 31, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Santa Monica, California</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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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
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<DESCRIPTION>EX-FILING FEES
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.5in"><B>EXHIBIT 107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>Calculation of Filing Fee
Table</B></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-align: center; text-indent: 0.5in"><B>Form S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in">(Form Type)</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>ClearSign Technologies Corporation</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in">(Exact Name of Registrant as
Specified in its Charter)</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-align: center; text-indent: 0.5in">Newly Registered Securities</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 18%; border: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security Type</B></FONT></TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security Class Title</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Fee Calculation Rule</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount Registered<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed Maximum Offering Price Per Unit<SUP>(3)</SUP></B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Maximum Aggregate Offering Price</B></FONT></TD>
    <TD STYLE="width: 11%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Fee Rate</B></FONT></TD>
    <TD STYLE="width: 12%; border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount of Registration Fee</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Common Stock, $0.0001 par value per share</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">Rule 457(c) and Rule 457(h)</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">400,000<SUP>(2)</SUP></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.81</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$324,000</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">0.00011020</FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$35.70</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Total Offering Amounts</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$35.70</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Total Fee Offsets</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$&mdash;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="4" STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Net Fee Due</B></FONT></TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$35.70</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1) Pursuant to Rule 416(a)
under the Securities Act of 1933, as amended (&ldquo;Securities Act&rdquo;), this Registration Statement shall also cover any additional
shares of the Registrant&rsquo;s common stock that become issuable in respect of the securities identified in the above table by reason
of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant&rsquo;s receipt of consideration
that results in an increase in the number of the outstanding shares of the Registrant&rsquo;s common stock.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(2) Represents additional
shares of the Registrant&rsquo;s common stock reserved for issuance under the Registrant&rsquo;s 2021 Equity Incentive Plan (the &ldquo;2021
Plan&rdquo;) pursuant to the provisions of the 2021 Plan that provide for an automatic annual increase in the number of shares reserved
for issuance under the 2021 Plan.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3) Estimated in accordance
with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee based on the average of the
high and low prices of the Registrant&rsquo;s common stock as reported on The Nasdaq Stock Market LLC on March 28, 2023.</P>

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

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

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