<SEC-DOCUMENT>0001021771-23-000030.txt : 20230328
<SEC-HEADER>0001021771-23-000030.hdr.sgml : 20230328
<ACCEPTANCE-DATETIME>20230328170652
ACCESSION NUMBER:		0001021771-23-000030
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		5
FILED AS OF DATE:		20230328
DATE AS OF CHANGE:		20230328
EFFECTIVENESS DATE:		20230328

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BioRestorative Therapies, Inc.
		CENTRAL INDEX KEY:			0001505497
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISC HEALTH & ALLIED SERVICES, NEC [8090]
		IRS NUMBER:				911835664
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-270909
		FILM NUMBER:		23770495

	BUSINESS ADDRESS:	
		STREET 1:		40 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747
		BUSINESS PHONE:		(631) 760-8100

	MAIL ADDRESS:	
		STREET 1:		40 MARCUS DRIVE
		CITY:			MELVILLE
		STATE:			NY
		ZIP:			11747

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Stem Cell Assurance, Inc.
		DATE OF NAME CHANGE:	20101110
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>s8.htm
<DESCRIPTION>FORM S-8 DATED MARCH 28, 2023
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin Adler & Hyman, LLP
         Document created using Broadridge PROfile 23.3.1.5138
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">As filed with the Securities and Exchange Commission on March 28, 2023</div>
  <div><br>
  </div>
  <div style="text-indent: 178.8pt; margin-left: 145.2pt; font-family: 'Times New Roman',Times,serif;">Registration No. 333-</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">UNITED STATES</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Washington, D.C. 20549</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">_______</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">FORM S&#8209;8</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">REGISTRATION STATEMENT</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">UNDER</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">_______</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">BIORESTORATIVE THERAPIES, INC.</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Exact Name of Registrant as Specified in Its Charter)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Nevada</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(State or Other Jurisdiction of Incorporation or Organization)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">30-1341024</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(I.R.S. Employer Identification No.)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">40 Marcus Drive, Suite One, Melville, New York 11747</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Address of Principal Executive Offices) (Zip Code)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">BioRestorative Therapies, Inc. 2021 Stock Incentive Plan</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Full Title of the Plan)</div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z55c94c41e4b44abf8cd763a154a7fb10" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 50%; vertical-align: top;">
          <div>&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Lance Alstodt</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Chief Executive Officer</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">BioRestorative Therapies, Inc.</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">40 Marcus Drive, Suite One</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Melville, New York 11747</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Name and Address of Agent for Service)</div>
        </td>
        <td style="width: 50%; vertical-align: top;">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-style: italic; font-weight: bold;">Copy to:</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Fred S. Skolnik, Esq.</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Certilman Balin Adler &amp; Hyman, LLP</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">90 Merrick Avenue</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">East Meadow, New York 11554</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">(516) 296-7048</div>
        </td>
      </tr>

  </table>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">(631) 760-8100</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Telephone Number, Including Area Code, of Agent for Service)</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">_______</div>
  <div style="text-align: justify; margin-bottom: 6pt; font-family: 'Times New Roman',Times,serif;">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.&#160; See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
  <table cellspacing="0" cellpadding="0" id="z93d03a4a82ae491b999031ad15dacff4" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 49.08%; vertical-align: top;">
          <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Large accelerated filer ____</div>
        </td>
        <td style="width: 50.92%; vertical-align: top;">
          <div><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 36pt;">&#160;</font><font style="font-family: 'Times New Roman',Times,serif;">Accelerated
              filer ____</font></div>
        </td>
      </tr>
      <tr>
        <td style="width: 49.08%; vertical-align: top;">
          <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Non-accelerated filer _X_</div>
        </td>
        <td style="width: 50.92%; vertical-align: top;">
          <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Smaller reporting company _X_</div>
        </td>
      </tr>
      <tr>
        <td style="width: 49.08%; vertical-align: top;">&#160;</td>
        <td style="width: 50.92%; vertical-align: top;">
          <div style="text-indent: 36pt; font-family: 'Times New Roman',Times,serif;">Emerging growth company ____</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">EXPLANATORY NOTE</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">This Registration Statement covers an additional 1,325,000 shares of common stock, $0.0001 par value per share (&#8220;Common Stock&#8221;),
    of BioRestorative Therapies, Inc., a Nevada corporation (the &#8220;Registrant&#8221;), available for issuance under the Registrant&#8217;s 2021 Stock Incentive Plan (the &#8220;2021 Plan&#8221;).&#160; This Registration Statement shall also cover any additional shares of Common Stock
    of the Registrant that become issuable under the 2021 Plan by reason of any stock dividend, stock split, recapitalization or similar transaction that results in an increase in the number of outstanding shares of Common Stock of the Registrant.</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">STATEMENT PURSUANT TO GENERAL INSTRUCTION E TO FORM S-8</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Pursuant to General Instruction E to Form S-8 under the Securities Act, this Registration Statement is filed by the Registrant to
    register an additional 1,325,000 shares of Common Stock as to which options or awards may be granted under the 2021 Plan.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">On April 30, 2021, the Registrant filed a <a href="https://www.sec.gov/Archives/edgar/data/1505497/000102177121000034/0001021771-21-000034-index.htm">Registration Statement on Form S-8 (File Number 333-255681)</a> (the &#8220;Prior Registration Statement&#8221;) in order to register 1,175,000 shares of
    Common Stock issuable under the 2021 Plan (giving retroactive&#160;effect to the 1-for-4,000&#160;reverse split of the Registrant&#8217;s shares of common stock effected as of October 27, 2021).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statement, including the documents
    incorporated by reference therein, are hereby incorporated by reference into this Registration Statement, except to the extent supplemented, amended or superseded by the information set forth herein.</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">PART II</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 3.</font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 108pt;">&#160;</font><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Incorporation of Documents by Reference</u>.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Incorporated herein by reference are the following documents filed by the Registrant with the Securities and Exchange Commission
    (the &#8220;Commission&#8221;) under the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;) (to the extent filed and not furnished):</div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z15ced3c934494aca861d275f7ca90251" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 107.3pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 72pt; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;">(a)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;"><a href="https://www.sec.gov/Archives/edgar/data/1505497/000149315223008960/0001493152-23-008960-index.htm">Annual Report on Form 10-K
                for the year ended December 31, 2022</a>.</div>
          </td>
        </tr>

    </table>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" id="z366fbe6a6cc54007851d0ba9dcbf2f63" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin-bottom: 12pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 107.3pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 72pt; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;">(b)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; margin-bottom: 12pt; font-family: 'Times New Roman',Times,serif;"><a href="https://www.sec.gov/Archives/edgar/data/1505497/000102177123000002/0001021771-23-000002-index.htm">Current Report on Form 8-K
                filed January 5, 2023</a>.</div>
          </td>
        </tr>

    </table>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
    the filing of a post&#8209;effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incor-porated herein by
    reference and to be a part hereof from their respective dates of filing.</div>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
  </div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 5.</font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 108pt;">&#160;</font><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Interests of Named Experts and Counsel</u>.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Certain legal matters in connection with the offering of the securities registered hereunder are being passed upon for the
    Registrant by Certilman Balin Adler &amp; Hyman, LLP, 90 Merrick Avenue, East Meadow, New York 11554, a stockholder of the Registrant.</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 6.</font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 108pt;">&#160;</font><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Indemnification of Directors and Officers</u>.</font></div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">The Registrant is governed by Chapter 78 of the Nevada Revised Statutes (the &#8220;NRS&#8221;).&#160; Section 78.7502(1) of the NRS provides that
    a corporation may, and the Registrant&#8217;s Articles and By-Laws provide that the Registrant shall, indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
    civil, criminal, administrative or investigative (an &#8220;Action&#8221;), by reason of the fact that he is or was a director, officer, employee or agent of the corporation or is or was serving at the request of the corporation in such capacity in another
    corporation, partnership, joint venture, trust or other enterprise (the &#8220;Indemnified Party&#8221;), against expenses (including attorney&#8217;s fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such
    action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe his
    conduct was unlawful; provided, however, no indemnification shall be made in respect of any Actions by or in the right of the corporation if the Indemnified Party shall have been adjudged by a court of competent jurisdiction, after exhaustion of any
    appeals, to be liable to the corporation, unless and only to the extent that the court shall determine that, despite the adjudication of liability but in view of all circumstances, such person is fairly and reasonably entitled to indemnity.&#160;&#160;</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Under the NRS, the directors have a fiduciary duty to the Registrant that is not eliminated by this provision of the Articles and,
    in appropriate circumstances, equitable remedies such as injunctive or other forms of non-monetary relief will remain available.&#160;&#160;In addition, each director will continue to be subject to liability under the NRS for breach of the director&#8217;s duty of
    loyalty to the Registrant for acts or omissions which are found by a court of competent jurisdiction to not be in good faith or involve intentional misconduct, for knowing violations of law, for actions leading to improper personal benefit to the
    director, and for payment of dividends or approval of stock repurchases or redemptions that are prohibited by the NRS. This provision also does not affect the directors&#8217; responsibilities under any other laws, such as the federal securities laws or
    state or federal environmental laws.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Furthermore, Section 78.7502(3) of the NRS provides that determination of an Indemnified Party&#8217;s eligibility for indemnification
    by the Registrant shall be made on a case-by-case basis by: (i) the stockholders; (ii) the board of directors by a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding; (iii) independent legal
    counsel&#8217;s written opinion if: (1) a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding so orders; or (2) a quorum consisting of directors who were not parties to the action, suit or proceeding
    cannot be obtained.</div>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
      <hr noshade="noshade" style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;"></div>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Lastly, Section 78.752(1) of the NRS empowers a corporation to purchase and maintain insurance or make other financial
    arrangements with respect to liability arising out of the actions or omissions of directors, officers, employees or agents in their capacity or status as such, whether or not the corporation has the authority to indemnify him against such liability.&#160;&#160;</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">The Registrant&#8217;s Amended and Restated Articles of Incorporation (&#8220;Articles&#8221;) provide that, to the fullest extent permitted by the
    NRS, no director or officer shall be personally liable to the Registrant or to its stockholders for monetary damages for breach of fiduciary duty as a director or an officer, except to the extent that such exemption from liability or limitation thereof
    is not permitted under the NRS currently in effect or as the same may be amended.&#160; If the NRS is amended to further eliminate or limit or authorize corporate action to further eliminate or limit the liability of directors or officers, the liability of
    directors and officers of the Registrant shall be eliminated or limited to the fullest extent permitted by the NRS, as so amended from time to time.&#160; No repeal or modification of this provision of the Articles will apply to or have any effect on the
    liability or alleged liability of any director or officer of the Registrant for or with respect to any acts or omissions of such directors or officers occurring prior to such repeal or modification.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">The Registrant&#8217;s Bylaws provide that the Registrant will indemnify and hold harmless any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative, in such manner, under such
      circumstances and to the fullest extent permitted by the Articles and the NRS.</div>
  <div><br>
  </div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Item 8.</font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 72pt;">&#160;</font><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"><u>Exhibits</u>.</font></div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="zd097bc6bf8d64f83885c36b9faa9f518" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 72pt;"><br>
        </td>
        <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><a href="ex5.htm">5</a></td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-family: 'Times New Roman',Times,serif;"><a href="ex5.htm">Opinion of Certilman Balin Adler &amp; Hyman, LLP as to the legality of the
              additional shares of Common Stock being registered by this Registration Statement</a></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z232deeb5af1a4e029c073666d17eb720" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 72pt;"><br>
        </td>
        <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><a href="ex23_1.htm">23.1</a></td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-family: 'Times New Roman',Times,serif;"><a href="ex23_1.htm">Consent of Friedman LLP</a></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z53a0e1d5a09c48529e1851567c30530d" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 72pt;"><br>
        </td>
        <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><a href="ex23_2.htm">23.2</a></td>
        <td style="width: auto; vertical-align: top; text-align: justify;">
          <div style="font-family: 'Times New Roman',Times,serif;"><a href="ex23_2.htm">Consent of Marcum LLP</a></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="z7a3d09ec039e4467afebc35f841f6852" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 72pt;"><br>
        </td>
        <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><a href="ex5.htm">23.3</a></td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-family: 'Times New Roman',Times,serif;"><a href="ex5.htm">Consent of Certilman Balin Adler &amp; Hyman, LLP (included in the opinion filed as
              Exhibit 5 hereto)</a></div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" id="zbda8cf45e5474d44a901c1ea0584d99e" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 72pt;"><br>
        </td>
        <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><a href="ex107.htm">107</a></td>
        <td style="width: auto; vertical-align: top;">
          <div style="font-family: 'Times New Roman',Times,serif;"><a href="ex107.htm">Filing Fee Table</a></div>
        </td>
      </tr>

  </table>
  <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
    <div class="BRPFPageBreak" style="page-break-after: always;">
      <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">SIGNATURES</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">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 County of Suffolk, State of New York, on the 28<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup>&#160;
    day of March 2023.</div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"> </font><br>
    </div>
  <br>

  <table cellspacing="0" cellpadding="0" border="0" style="width: 100%; border-collapse: separate; font-family: 'Times New Roman', Times, serif; font-size: 10pt;">

      <tr>
        <td valign="top" style="width: 50%;">&#160;</td>
        <td valign="top" style="width: 38%;" colspan="2"><strong>BIORESTORATIVE THERAPIES, INC.<br>
          </strong></td>
        <td valign="top" style="width: 12%;">&#160;</td>
      </tr>
      <tr>
        <td valign="top" style="width: 50%;">&#160;</td>
        <td valign="top" style="width: 3%;">&#160;</td>
        <td valign="top" style="width: 35%;">&#160;</td>
        <td valign="top" style="width: 12%;">&#160;</td>
      </tr>
      <tr>
        <td valign="top" align="left" style="width: 50%; padding-bottom: 2px;">
          <div align="left" style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt"><br>
          </div>
        </td>
        <td valign="top" style="width: 3%; padding-bottom: 2px;">
          <div align="left" style="margin-left: 0pt; text-indent: 0pt; margin-right: 0pt">By: </div>
        </td>
        <td valign="top" nowrap="nowrap" align="left" style="width: 35%; border-bottom: #000000 2px solid">/s/ Lance Alstodt<br>
        </td>
        <td valign="top" style="width: 12%; padding-bottom: 2px;">&#160;</td>
      </tr>
      <tr>
        <td valign="top" style="width: 50%;">&#160;</td>
        <td valign="top" style="width: 3%;">&#160;</td>
        <td valign="bottom" nowrap="nowrap" align="left" style="width: 35%;">Lance Alstodt<br>
        </td>
        <td valign="top" style="width: 12%;">&#160;</td>
      </tr>
      <tr>
        <td valign="top" style="width: 50%;">&#160;</td>
        <td valign="top" style="width: 3%;">&#160;</td>
        <td valign="top" style="width: 35%;">Chief Executive Officer<br>
        </td>
        <td valign="top" style="width: 12%;">&#160;</td>
      </tr>
      <tr>
        <td valign="top" style="width: 50%;">&#160;</td>
        <td valign="top" style="width: 3%;">&#160;</td>
        <td valign="top" style="width: 35%;">&#160;</td>
        <td valign="top" style="width: 12%;">&#160;</td>
      </tr>

  </table>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"> </font><br>
    <div style="text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">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.</div>
    <div style="text-indent: 108pt;"><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z7eb633c6ceb44caca449449262986f05" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 33.76%; vertical-align: top; border-bottom: 2px solid black;">
            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Signature</div>
          </td>
          <td style="width: 42.48%; vertical-align: top; border-bottom: 2px solid black;">
            <div>
              <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Capacity</div>
            </div>
          </td>
          <td style="width: 23.76%; vertical-align: top; border-bottom: 2px solid black;">
            <div><font style="font-weight: bold;">Date </font><br>
              </div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;"><u>/s/ Lance Alstodt<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 12pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">Lance Alstodt</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div>
              <div style="font-family: 'Times New Roman',Times,serif;">President, Chief Executive Officer and Chairman of the Board (Principal Executive Officer)</div>
            </div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;"><u>/s/ Francisco Silva<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 12pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">Francisco Silva</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Vice President, Research and Development, Secretary and Director</div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;"><u>/s/ Robert E. Kristal<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 12pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">Robert E. Kristal</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;"><u>/s/ Nickolay Kukekov<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 12pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">Nickolay Kukekov</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Director</div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;"><u>/s/ Patrick F. Williams<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 12pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">Patrick F. Williams</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Director</div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">&#160;</td>
          <td style="width: 42.48%; vertical-align: top;">&#160;</td>
          <td style="width: 23.76%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 33.76%; vertical-align: top;">
            <div><u><font style="font-family: 'Times New Roman',Times,serif;">/s/ David Rosa</font><font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 108pt;">&#160;</font></u></div>
            <div style="font-family: 'Times New Roman',Times,serif;">David Rosa</div>
          </td>
          <td style="width: 42.48%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">Director</div>
          </td>
          <td style="width: 23.76%; vertical-align: top;">
            <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
          </td>
        </tr>

    </table>
  </div>
  <div style="text-align: justify;"><font style="font-family: 'Times New Roman',Times,serif; font-weight: bold;"> </font><br>
    </div>
  <br>
  <br>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ex5.htm
<DESCRIPTION>OPINION OF CERTILMAN BALIN ADLER & HYMAN, LLP
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin Adler & Hyman, LLP
         Document created using Broadridge PROfile 23.3.1.5138
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>Exhibit 5<br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">OPINION OF CERTILMAN BALIN ADLER &amp; HYMAN, LLP</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify; margin-left: 288pt; font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
  <div><br>
  </div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">BioRestorative Therapies, Inc.</div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">40 Marcus Drive</div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Melville, New York 11747</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;"><font style="font-family: 'Times New Roman',Times,serif;">Re:</font><font style="display: inline-block; text-indent: 0px; width: 36pt;" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman',Times,serif;">Registration of 1,325,000 shares of Common Stock,</font></div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">par value $0.0001 per share, under the</div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;"><u>Securities Act of 1933, as amended</u></div>
  <div><br>
  </div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">Gentlemen:</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">In our capacity as counsel to BioRestorative Therapies, Inc., a Nevada corporation (the &#8220;Company&#8221;), we have been asked to render this opinion in connection
    with a Registration Statement on Form S-8 being filed contemporaneously herewith by the Company with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the &#8220;Registration Statement&#8221;), covering the issuance of up to an
    aggregate of 1,325,000 shares of common stock, par value $0.0001 per share, of the Company (the &#8220;Common Shares&#8221;) under the Company&#8217;s 2021 Stock Incentive Plan (the &#8220;2021 Plan&#8221;).</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">In that connection, we have examined the Certificate of Incorporation and the By-Laws of the Company, as amended to date, the Registration Statement and the
    2021&#160;Plan and are familiar with corporate proceedings of the Company relating to the adoption of the 2021&#160;Plan.&#160; We have also examined such other instruments and documents as we deemed relevant under the circumstances.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">For purposes of the opinions expressed below, we have assumed (i)&#160;the authenticity of all documents submitted to us as original, (ii)&#160;the conformity to the
    originals of all documents submitted as certified, photostatic or facsimile copies and the authenticity of the originals, (iii)&#160;the legal capacity of natural persons, (iv)&#160;the due authorization, execution and delivery of all documents by all parties
    and the validity and binding effect thereof and (v)&#160;the conformity to the proceedings of the Board of Directors of all minutes of such proceedings.&#160; We have also assumed that the corporate records furnished to us by the Company include all corporate
    proceedings taken by the Company to date.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">Based upon and subject to the foregoing, we are of the opinion that the Common Shares have been duly and validly authorized and, when issued pursuant to the
    terms of the 2021&#160;Plan, will be duly and validly issued, fully paid and nonassessable.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">We hereby consent to the use of our opinion as herein set forth as an exhibit to the Registration Statement.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">This opinion is as of the date hereof, and we do not undertake, and hereby disclaim, any obligation to advise you of any changes in any of the matters set
    forth herein.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">We are rendering this opinion only as to the matters expressly set forth herein, and no opinion should be inferred as to any other matters.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 72pt; font-family: 'Times New Roman',Times,serif;">This opinion is for your exclusive use only and is to be utilized and relied upon only in connection with the matters expressly set forth herein.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 201.6pt; font-family: 'Times New Roman',Times,serif;">Very truly yours,</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 201.6pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">CERTILMAN BALIN ADLER &amp; HYMAN, LLP</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <br>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ex23_1.htm
<DESCRIPTION>CONSENT OF FRIEDMAN LLP
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin Adler & Hyman, LLP
         Document created using Broadridge PROfile 23.3.1.5138
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>Exhibit 23.1<br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&#8217;S CONSENT</u></div>
  <div><br>
  </div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">We consent to the incorporation by reference in this Registration Statement of BioRestorative Therapies, Inc. on Form S-8 of our report dated March
    30, 2022, with respect to our audit of the consolidated financial statements of BioRestorative Therapies, Inc. and Subsidiary<font style="font-weight: bold;">&#160;</font>as of December 31, 2021 and for
    the year ended December 31, 2021, which report is included in the Annual Report on Form 10-K of BioRestorative Therapies, Inc.<font style="font-weight: bold;">&#160;</font>for the year ended December 31,
    2022.&#160; We were dismissed as auditors on September 13, 2022 and, accordingly, we have not performed any audit or review procedures with respect to any financial statements incorporated by reference for the periods after the date of our dismissal.</div>
  <div><br>
  </div>
  <div style="font-family: 'Times New Roman',Times,serif;">/s/ Friedman LLP</div>
  <div><br>
  </div>
  <div style="font-family: 'Times New Roman',Times,serif;">Friedman LLP</div>
  <div style="font-family: 'Times New Roman',Times,serif;">Marlton, New Jersey</div>
  <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <br>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>4
<FILENAME>ex23_2.htm
<DESCRIPTION>CONSENT OF MARCUM LLP
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin Adler & Hyman, LLP
         Document created using Broadridge PROfile 23.3.1.5138
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  Exhibit 23.2<br>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"><u>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM&#8217;S CONSENT</u></div>
  <div><br>
  </div>
  <div style="text-align: justify; font-family: 'Times New Roman',Times,serif;">We consent to the incorporation by reference in this Registration Statement of BioRestorative Therapies, Inc. on Form S-8 of our report dated March
    24, 2023, with respect to our audit of the consolidated financial statements of BioRestorative Therapies, Inc.<font style="font-weight: bold;">&#160;</font>and Subsidiary<font style="font-weight: bold;">&#160;</font>as of December 31, 2022 and for the year ended December 31, 2022, which report is included in the Annual Report on Form 10-K of BioRestorative Therapies, Inc.<font style="font-weight: bold;">&#160;</font>for the year ended December 31, 2022.</div>
  <div><br>
  </div>
  <div style="font-family: 'Times New Roman',Times,serif;">/s/ Marcum LLP</div>
  <div><br>
  </div>
  <div style="font-family: 'Times New Roman',Times,serif;">Marcum LLP</div>
  <div style="font-family: 'Times New Roman',Times,serif;">Marlton, New Jersey</div>
  <div style="font-family: 'Times New Roman',Times,serif;">March 28, 2023</div>
  <div><br>
  </div>
  <br>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>5
<FILENAME>ex107.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
<html>
  <head>
    <title></title>
    <!-- Licensed to: Certilman Balin Adler & Hyman, LLP
         Document created using Broadridge PROfile 23.3.1.5138
         Copyright 1995 - 2023 Broadridge -->
  </head>
<body bgcolor="#ffffff" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left; color: #000000;">
  <div>Exhibit 107<br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Calculation of Filing Fee Table</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">FORM S-8</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Form Type)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">BIORESTORATIVE THERAPIES, INC.</div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">(Exact Name of Registrant as Specified in its Charter)</div>
  <div><br>
  </div>
  <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Table 1: Newly Registered Securities</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

      <tr>
        <td style="width: 10.22%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Security Type</div>
        </td>
        <td style="width: 10.42%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Security Class Title</div>
        </td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"><br>
            <div><br>
            </div>
            &#160;Fee Calculation Rule</div>
        </td>
        <td style="width: 14.09%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Amount Registered</div>
        </td>
        <td style="width: 12.36%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Proposed Maximum Offering Price Per Unit</div>
        </td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Maximum Aggregate Offering Price</div>
        </td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">&#160;Fee Rate</div>
        </td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-top: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Amount of</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Registration</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Fee</div>
        </td>
      </tr>
      <tr>
        <td style="width: 10.22%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center;">&#160;</div>
          <div>&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Equity</div>
        </td>
        <td style="width: 10.42%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Common Stock, par value $0.0001 per share</div>
        </td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div>&#160;</div>
          <div>&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">457(h)(1)</div>
        </td>
        <td style="width: 14.09%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">629,017<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)(2)</sup></div>
          <div>&#160;</div>
          <div>&#160;</div>
        </td>
        <td style="width: 12.36%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div>&#160;</div>
          <div>&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$2.91<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          <div>&#160;</div>
          <div>&#160;</div>
        </td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$1,830,439<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          <div>&#160;</div>
          <div>&#160;</div>
        </td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div>&#160;</div>
          <div>&#160;</div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">0.00011020</div>
        </td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$201.72</div>
          <div>&#160;</div>
          <div>&#160;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 10.22%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Equity</div>
        </td>
        <td style="width: 10.42%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Common Stock, par value $0.0001 per share</div>
        </td>
        <td style="width: 12.83%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">457(h)(1)</div>
        </td>
        <td style="width: 14.09%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">695,983<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)(4)</sup></div>
          <div>&#160;</div>
        </td>
        <td style="width: 12.36%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$3.20<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          <div>&#160;</div>
        </td>
        <td style="width: 13.63%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;"> <br>
          </div>
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$2,227,146<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          <div>&#160;</div>
        </td>
        <td style="width: 12.83%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">0.00011020</div>
        </td>
        <td style="width: 13.63%; vertical-align: middle; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$245.44</div>
        </td>
      </tr>
      <tr>
        <td style="width: 47.56%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" colspan="4">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Total Offering Amounts</div>
        </td>
        <td style="width: 12.36%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$4,057,585&#160;&#160;&#160;&#160; <br>
          </div>
        </td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$447.16</div>
        </td>
      </tr>
      <tr>
        <td style="width: 47.56%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" colspan="4">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Total Fee Offsets</div>
        </td>
        <td style="width: 12.36%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">&#160;</td>
        <td style="width: 12.83%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">---</div>
        </td>
      </tr>
      <tr>
        <td style="width: 47.56%; vertical-align: top; border-right: 1px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);" colspan="4">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">Net Fee Due</div>
        </td>
        <td style="width: 12.36%; vertical-align: bottom; border-right: 1px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-right: 1px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
        <td style="width: 12.83%; vertical-align: top; border-right: 1px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">&#160;</td>
        <td style="width: 13.63%; vertical-align: bottom; border-right: 1px solid rgb(0, 0, 0); border-bottom: 4px double rgb(0, 0, 0);">
          <div style="text-align: center; font-family: 'Times New Roman',Times,serif;">$447.16</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;">(1)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; text-indent: 0pt; font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement
              shall also cover any additional shares of the Registrant&#8217;s common stock that become issuable as a result of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that
              results in an increase in the number of outstanding shares of the Registrant&#8217;s common stock.</div>
          </td>
        </tr>

    </table>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;">(2)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; text-indent: 0pt; font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Represents shares of Common Stock issuable upon the exercise of options which have been granted under the 2021 Plan at
              an exercise price of $2.91 per share of Common Stock.</div>
          </td>
        </tr>

    </table>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;">(3)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; text-indent: 0pt; font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Calculated solely for purposes of the registration fee for this offering and in accordance with paragraph (h)(1) of Rule
              457 of the Securities Act, on the basis of the average of the high and low prices of the Registrant&#8217;s shares of common stock as quoted on the Nasdaq Capital Market on March 23, 2023.</div>
          </td>
        </tr>

    </table>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 36pt; vertical-align: top; text-align: right;">
            <div style="text-align: left; margin-left: 18pt; font-family: 'Times New Roman',Times,serif;">(4)</div>
          </td>
          <td style="width: auto; vertical-align: top;">
            <div style="text-align: justify; text-indent: 0pt; font-family: 'Times New Roman',Times,serif; margin-left: 9pt;">Represents shares of Common Stock issuable under the 2021 Plan (exclusive of the shares issuable upon the exercise of
              outstanding options as set forth in footnote (2)).</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
</body>
</html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
