<SEC-DOCUMENT>0001513162-21-000072.txt : 20210521
<SEC-HEADER>0001513162-21-000072.hdr.sgml : 20210521
<ACCEPTANCE-DATETIME>20210521162318
ACCESSION NUMBER:		0001513162-21-000072
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20210521
DATE AS OF CHANGE:		20210521
EFFECTIVENESS DATE:		20210521

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BIOMERICA INC
		CENTRAL INDEX KEY:			0000073290
		STANDARD INDUSTRIAL CLASSIFICATION:	IN VITRO & IN VIVO DIAGNOSTIC SUBSTANCES [2835]
		IRS NUMBER:				952645573
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-256377
		FILM NUMBER:		21949310

	BUSINESS ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614
		BUSINESS PHONE:		9496452111

	MAIL ADDRESS:	
		STREET 1:		17571 VON KARMAN AVENUE
		CITY:			IRVINE
		STATE:			CA
		ZIP:			92614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NMS PHARMACEUTICALS INC
		DATE OF NAME CHANGE:	19871130

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR MEDICAL SYSTEMS INC
		DATE OF NAME CHANGE:	19830216

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NUCLEAR INSTRUMENTS INC
		DATE OF NAME CHANGE:	19720508
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>forms8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<head> <title>Form S-8 </title> </head> <body lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:3pt 0in 0pt' align=center><b><font style=FONT-SIZE:14pt>UNITED STATES</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:14pt>SECURITIES AND EXCHANGE COMMISSION</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b>Washington, D.C. 20549</b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:4.5pt 0in 0pt' align=center><b><font style=FONT-SIZE:14pt>FORM S-8</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:4.5pt 0in 0pt' align=center><b><font style=FONT-SIZE:14pt>REGISTRATION STATEMENT </font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><i>Under </i></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><i>THE SECURITIES ACT OF 1933</i></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:4.5pt 0in 0pt' align=center><b><font style=FONT-SIZE:16pt>BIOMERICA, INC.</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>(Exact name of Registrant as specified in its charter)</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <div align=center> <table bordercolor=transparent cellpadding=0 cellspacing=0> <tr> <td width=424 style="WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=9 style="WIDTH:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=247 style="WIDTH:185.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" /> </tr><tr> <td width=424 style="WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>Delaware</font></b></p></td> <td width=9 style="WIDTH:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=247 style="WIDTH:185.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>95-2645573</font></b></p></td></tr> <tr> <td width=424 style="WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(State or other jurisdiction of incorporation or organization)</font></b></p></td> <td width=9 style="WIDTH:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=247 style="WIDTH:185.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(I.R.S. Employer Identification No.)</font></b></p></td></tr> <tr style=HEIGHT:2.25pt> <td width=424 style="HEIGHT:2.25pt; WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt"> <td width=256 colspan=2 style="HEIGHT:2.25pt; WIDTH:192pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" /> </tr><tr> <td width=424 style="WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>17571 Von Karman Avenue, Irvine, California</font></b></p></td> <td width=9 style="WIDTH:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=247 style="WIDTH:185.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>92614</font></b></p></td></tr> <tr> <td width=424 style="WIDTH:318pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(Address of principal executive offices)</font></b></p></td> <td width=9 style="WIDTH:6.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=247 style="WIDTH:185.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(Zip Code)</font></b></p></td></tr></table></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:4.5pt 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>BIOMERICA, INC. <br>2020 STOCK INCENTIVE PLAN</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(Full title of the plan)</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:6pt 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>Zackary Irani</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>Chairman &amp; Chief Executive Officer</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>Biomerica, Inc.</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>17571 Von Karman Avenue</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>Irvine, California 92614</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(Name and address of agent for service)</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:6pt 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>(949)&nbsp;645-2111</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:7.5pt>(Telephone number, including area code, of agent for service)</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:6pt 0in 0pt' align=center><b><i><font style=FONT-SIZE:10pt>Copy to:</font></i></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><a name=TAB1><b><font style="FONT-SIZE:10pt; COLOR:black">Christopher D. Ivey, Esq.</font></b></a></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">Stradling Yocca Carlson &amp; Rauth, P.C.</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">660 Newport Center Drive, Suite 1600</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">Newport Beach, California 92660</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">(949) 725-4000</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:4.5pt 0in 6pt; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:9pt>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 &#147;large accelerated filer,&#148; &#147;accelerated filer,&#148; &#147;smaller reporting company,&#148; and &#147;emerging growth company&#148; in Rule 12b-2 of the Exchange Act. </font></p> <table bordercolor=transparent cellpadding=0 cellspacing=0> <tr> <td width=132 style="WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=8 style="WIDTH:6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=281 style="WIDTH:210.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=183 style="WIDTH:137.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in"> <td width=41 style="WIDTH:30.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" /> </tr><tr> <td width=132 style="WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:9pt>Large&nbsp;accelerated&nbsp;filer</font></p></td> <td width=8 style="WIDTH:6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=281 style="WIDTH:210.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings">&#168;</font></p></td> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:7.5pt>&nbsp;&nbsp;</font></p></td> <td width=183 style="WIDTH:137.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:9pt>Accelerated&nbsp;filer</font></p></td> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=41 style="WIDTH:30.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings">&#168;</font></p></td></tr> <tr style=HEIGHT:6pt> <td width=132 style="HEIGHT:6pt; WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt"> <td width=290 colspan=2 style="HEIGHT:6pt; WIDTH:217.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt"> <td width=196 colspan=2 style="HEIGHT:6pt; WIDTH:147pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt"> <td width=54 colspan=2 style="HEIGHT:6pt; WIDTH:40.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" /> </tr><tr> <td width=132 style="WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:9pt>Non-accelerated filer</font></p></td> <td width=8 style="WIDTH:6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=281 style="WIDTH:210.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings">&#168;</font><font style=FONT-SIZE:10pt>&nbsp;</font><font style=FONT-SIZE:9pt>(Do not check if a smaller reporting company)</font></p></td> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:7.5pt>&nbsp;&nbsp;</font></p></td> <td width=183 style="WIDTH:137.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:9pt>Smaller&nbsp;reporting&nbsp;company</font></p></td> <td width=13 style="WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=41 style="WIDTH:30.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings">x</font></p></td></tr> <tr style=HEIGHT:3pt> <td width=132 style="HEIGHT:3pt; WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=8 style="HEIGHT:3pt; WIDTH:6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=281 style="HEIGHT:3pt; WIDTH:210.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=13 style="HEIGHT:3pt; WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=183 style="HEIGHT:3pt; WIDTH:137.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=13 style="HEIGHT:3pt; WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=41 style="HEIGHT:3pt; WIDTH:30.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom /> </tr><tr style=HEIGHT:9.75pt> <td width=132 style="HEIGHT:9.75pt; WIDTH:99pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=8 style="HEIGHT:9.75pt; WIDTH:6pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=281 style="HEIGHT:9.75pt; WIDTH:210.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=13 style="HEIGHT:9.75pt; WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <td width=183 style="HEIGHT:9.75pt; WIDTH:137.25pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:9pt>Emerging growth company</font></p></td> <td width=13 style="HEIGHT:9.75pt; WIDTH:9.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=41 style="HEIGHT:9.75pt; WIDTH:30.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0.75pt; PADDING-RIGHT:0.75pt" valign=bottom> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings">&#168;</font></p></td></tr></table> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:10pt 0in 0pt; TEXT-JUSTIFY:inter-ideograph; LINE-HEIGHT:120%'><font style="FONT-SIZE:9pt; LINE-HEIGHT:120%">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </font><font style="FONT-SIZE:9pt; FONT-FAMILY:Wingdings; LINE-HEIGHT:120%">&#168;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <div style="TEXT-ALIGN:center; MARGIN:4.5pt 0in 6pt" align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:4.5pt 0in 6pt' align=center><b><font style=FONT-SIZE:10pt>CALCULATION OF REGISTRATION FEE</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <table width=51% bordercolor=transparent style=WIDTH:51% cellpadding=0 cellspacing=0> <tr> <td width=38% style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:38.24%; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal' align=center><b><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Times New Roman","serif"'>Title of Securities<br>To Be Registered</font></b></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=15% nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:15.84%; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal' align=center><b><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Times New Roman","serif"'>Amount To Be<br>Registered (1)</font></b></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal' align=center><b><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Times New Roman","serif"'>Proposed Maximum<br>Offering Price<br>Per Share (2)</font></b></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=15% nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:15.74%; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal' align=center><b><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Times New Roman","serif"'>Proposed Maximum<br>Aggregate Offering<br>Price (2)</font></b></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:windowtext 1pt solid; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:normal' align=center><b><font style='FONT-SIZE:7.5pt; FONT-FAMILY:"Times New Roman","serif"'>Amount of<br>Registration Fee</font></b></p></td></tr> <tr> <td width=38% style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:38.24%; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal; TEXT-INDENT:5.7pt' align=center><font style='FONT-SIZE:9pt; FONT-FAMILY:"Times New Roman","serif"'>Common Stock, $0.08 par value per share</font></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=15% nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:15.84%; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal; TEXT-INDENT:5.7pt' align=center><font style='FONT-SIZE:9pt; FONT-FAMILY:"Times New Roman","serif"'>900,000&nbsp;shares</font></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:5pt 18.7pt 0pt 0in; LINE-HEIGHT:normal' align=center><font style='FONT-SIZE:9pt; FONT-FAMILY:"Times New Roman","serif"'>$3.565</font></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td width=15% nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; WIDTH:15.74%; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:5pt 27.75pt 0pt 0in; LINE-HEIGHT:normal' align=center><font style='FONT-SIZE:9pt; FONT-FAMILY:"Times New Roman","serif"'>$3,208,500&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p></td> <td style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:windowtext 1pt solid; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; MARGIN:5pt 0in 0pt; LINE-HEIGHT:normal'>&nbsp;</p></td> <td nowrap style="BORDER-TOP:windowtext 1pt solid; BORDER-RIGHT:windowtext 1pt solid; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:1pt; BORDER-LEFT:0px; PADDING-RIGHT:1pt" valign=bottom> <p style='FONT-SIZE:11pt; FONT-FAMILY:"Calibri","sans-serif"; TEXT-ALIGN:center; MARGIN:5pt 15.6pt 0pt 0in; LINE-HEIGHT:normal' align=center><font style='FONT-SIZE:9pt; FONT-FAMILY:"Times New Roman","serif"'>$350.05</font></p></td></tr></table> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 3pt'><u></u>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 6pt 22.3pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:-22.3pt'><font style=FONT-SIZE:9pt>(1)&nbsp;&nbsp;&nbsp;&nbsp; <a name=P288842706>This registration statement on Form S-8 (this &#147;<b><i>Registration Statement</i></b>&#148;) covers shares of common stock, par value $0.08 (&#147;<b><i>Common Stock</i></b>&#148;), of Biomerica, Inc. (the &#147;<b><i>Registrant</i></b>&#148;) which may be issued under the Biomerica, Inc. 2020 Stock Incentive Plan (the &#147;<b><i>2020 Plan</i></b>&#148;) which was presented in the Company&#146;s Definitive Proxy Statement, sent to shareholders in October 2020, and approved by the shareholders of Biomerica at the Company&#146;s annual meeting held on December 10, 2020.</a> Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &#147;<b><i>Securities Act</i></b>&#148;), this Registration Statement shall also cover any additional shares of the Registrant&#146;s Common Stock that become issuable under the 2020 Plan by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant&#146;s outstanding shares of Common Stock. </font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 6pt 22.3pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:-22.3pt'><font style=FONT-SIZE:9pt>(2)&nbsp;&nbsp;&nbsp;&nbsp; Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and Rule 457(h) promulgated under the Securities Act, based upon the average of the high and low prices of the Registrant&#146;s Common Stock as reported on the NASDAQ Capital Market on May 19, 2021.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <div style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b><b><font style=FONT-SIZE:10pt>PART I</font></b></div></div> <div style=page:WordSection2> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:9pt 0in 0pt' align=center><b><font style=FONT-SIZE:10pt>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:12pt 0in; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>The documents containing the information </font><font style=FONT-SIZE:10pt>specified in this </font><font style=FONT-SIZE:10pt>Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &#147;<b><i>Securities Act</i></b>&#148;). In accordance with Rule 428(b)(1) and the requirements of Part I of Form S-8, these documents are not required to be filed with the Securities and Exchange Commission (the &#147;<b><i>Commission</i></b>&#148;) either as part of this registration statement on Form S-8 (the &#147;<b><i>Registration Statement</i></b>&#148;) or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt' align=center><b><font style=FONT-SIZE:10pt>PART&nbsp;II</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt' align=center><b><font style=FONT-SIZE:10pt>INFORMATION REQUIRED IN REGISTRATION STATEMENT</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:10pt>Item&nbsp;3.&nbsp;&nbsp; <u>Incorporation of Documents by Reference</u>. </font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>The following documents, which have been filed by the registrant with the Commission are hereby incorporated by reference herein, and shall be deemed to be a part of, this Registration Statement:</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-AUTOSPACE:; TEXT-INDENT:-0.25in'><font style="FONT-FAMILY:Symbol; COLOR:black">&#183;<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></font><font style=COLOR:black>Our Annual Report on Form 10-K for the year ended May 31, 2020, filed with the Commission on August 31, 2020;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-AUTOSPACE:; TEXT-INDENT:-0.25in'><font style="FONT-FAMILY:Symbol; COLOR:black">&#183;<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></font><font style=COLOR:black>Our Quarterly Reports on Form 10-Q for the quarters ended </font><font style=COLOR:black>August 31</font><font style=COLOR:black>, 2020, November 30, 2020 and February 28, 2021 filed with the Commission on October 15, 2020, January 14, 2021 and April 14, 2021, respectively;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-AUTOSPACE:; TEXT-INDENT:-0.25in'><font style="FONT-FAMILY:Symbol; COLOR:black">&#183;<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></font><font style=COLOR:black>Our Definitive Proxy Statement on Schedule 14A, filed with the Commission on September 25, 2020;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:40.8pt'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-AUTOSPACE:; TEXT-INDENT:-0.25in'><font style="FONT-FAMILY:Symbol; COLOR:black">&#183;<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></font><font style=COLOR:black>Our Current Reports on Form 8-K filed with the Commission on June 2, 2020</font><font style=COLOR:black>, </font><a name=_Hlk60740237><font style=COLOR:black>June 17, 2020</font></a><font style=COLOR:black>, </font><font style=COLOR:black>June 29, 2020</font><font style=COLOR:black>, </font><font style=COLOR:black>September 2, </font><font style=COLOR:black>2020, January 14, 2021 and January 22, 2021;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:40.8pt'>&nbsp;</p> <p style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-AUTOSPACE:; TEXT-INDENT:-0.25in'><font style="FONT-FAMILY:Symbol; COLOR:black">&#183;<font style='FONT:7pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></font><font style=COLOR:black>The description of our common stock set forth in the Registration Statement on Form 8-A filed with the Commission on August 23, 2016 and any other amendment or report filed for the purpose of updating such description.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>In addition, all documents filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities and Exchange Act of 1934, as amended, after the date of this Registration Statement and prior to the filing of a post-effective amendment, which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part of it from the respective dates of filing such documents; except as to any portion of any future annual, quarterly or current report or other document, or any portion thereof, that is deemed furnished and not deemed filed under such provisions. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document, which also is or is deemed to be incorporated by reference herein, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt'><font style=FONT-SIZE:10pt>Item&nbsp;4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Description of Securities</u>. </font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Not applicable. </font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt' align=center><font style=FONT-SIZE:10pt>1</font></p> <div style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt' align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 9pt'><font style=FONT-SIZE:10pt>Item&nbsp;5.</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u><font style=FONT-SIZE:10pt>Interests of Named Experts and Counsel</font></u><font style=FONT-SIZE:10pt>.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:4.5pt 0in 12pt; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Not applicable</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:10pt>Item&nbsp;6.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Indemnification of Directors and Officers</u>.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 10pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">Our First Amended and Restated Certificate of Incorporation includes a provision that eliminates the personal liability of our directors for monetary damages for breach of their fiduciary duty as a director to the fullest extent permitted under Delaware law. The effect of this provision of our First Amended and Restated Certificate of Incorporation, as permitted by Section 145 of the Delaware General Corporation Law, is to eliminate our rights and those of our stockholders (through stockholders&#146; derivative suits on behalf of our Company) to recover damages against a director or officer for breach of the fiduciary duties as a director or officer (including breaches resulting from negligent or grossly negligent behavior), except under certain situations defined by statute.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 10pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">In addition, as permitted by Section 145, our Bylaws provide that we are required to indemnify our directors and officers and persons serving in these capacities in other business enterprises (including, for example, our subsidiaries) at our request, to the fullest extent permitted by Delaware law, including in those circumstances in which indemnification would otherwise be discretionary. Our Bylaws also provide that we may indemnify our employees and agents in circumstances where indemnification is not required by law. The rights conferred in the Bylaws are not exclusive, and we are authorized to enter into indemnification agreements with our directors, executive officers and employees. We may not retroactively amend our bylaw provisions in a way that reduces the protections of the directors, officers and employees who benefit from these provisions.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 10pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:10pt>Item&nbsp;7.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exemption from Registration Claimed</u>.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Not Applicable.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:10pt>Item&nbsp;8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibits</u>.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:40.5pt'><font style="FONT-SIZE:10pt; COLOR:black">A list of exhibits filed with this Registration Statement is set forth in the Exhibit Index hereto and is incorporated herein by reference.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><font style=FONT-SIZE:10pt>2</font></p> <div style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>Item&nbsp;9.</font>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u><font style=FONT-SIZE:10pt>Undertakings</font></u><font style=FONT-SIZE:10pt>.</font></p></div> <div style=page:WordSection3> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We hereby undertake:</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>i.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>ii.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 percent change in the maximum aggregate offering price set forth in the &#147;Calculation of Registration Fee&#148; table in the effective registration statement; and</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt 0.5in; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>iii.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><i><font style=FONT-SIZE:10pt>Provided however</font></i><font style=FONT-SIZE:10pt>, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if 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&nbsp;13 or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this registration statement.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:1in'><font style=FONT-SIZE:10pt>3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 12pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; We hereby undertake that, for purposes of determining any liability under the Securities Act, each filing of our annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&#146;s annual report pursuant to Section&nbsp;15(d) of the Exchange Act) 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.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><font style=FONT-SIZE:10pt>3</font></p> <div style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'><br clear=all style=></font>&nbsp;</p></div> <div style=page:WordSection4> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 12pt' align=center><font style=FONT-SIZE:10pt>SIGNATURES</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 6pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Irvine, State of California, on May 21, 202</font><font style=FONT-SIZE:10pt>1</font><font style=FONT-SIZE:10pt>.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p> <table width=624 bordercolor=transparent style="WIDTH:6.5in; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr style=HEIGHT:15.45pt> <td width=306 style="HEIGHT:15.45pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=318 colspan=2 style="HEIGHT:15.45pt; WIDTH:238.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><b><font style="FONT-SIZE:10pt; COLOR:black">BIOMERICA, INC.</font></b></p></td></tr> <tr style=HEIGHT:12.4pt> <td width=306 style="HEIGHT:12.4pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=318 colspan=2 style="HEIGHT:12.4pt; WIDTH:238.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=306 style="HEIGHT:15.45pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=84 style="HEIGHT:15.45pt; WIDTH:63pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">By:</font></p></td> <td width=234 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:175.5pt; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Zackary Irani</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=306 style="HEIGHT:15.45pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=84 style="HEIGHT:15.45pt; WIDTH:63pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=234 style="HEIGHT:15.45pt; WIDTH:175.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Zackary Irani</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=306 style="HEIGHT:15.45pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=84 style="HEIGHT:15.45pt; WIDTH:63pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=234 style="HEIGHT:15.45pt; WIDTH:175.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Chairman and Chief Executive Officer</font></p></td></tr> <tr style=HEIGHT:12.4pt> <td width=306 style="HEIGHT:12.4pt; WIDTH:229.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=84 style="HEIGHT:12.4pt; WIDTH:63pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=234 style="HEIGHT:12.4pt; WIDTH:175.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr></table> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt' align=center><b><font style=FONT-SIZE:10pt>POWER OF ATTORNEY</font></b></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -0.1in 9pt 0in; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Each person whose signature appears below hereby constitutes and appoints <font style=COLOR:black>Zackary Irani and Steve Sloan</font> and each them, individually, as his or her attorneys-in-fact, with full power and authority, including full power of substitution, for the undersigned to sign, in any and all capacities, any amendments (including post-effective amendments) to this Registration Statement on Form&nbsp;S-8, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission and to do any and all acts and things for and in name of the undersigned which such attorneys-in-fact, or any of them, individually, may deem necessary or advisable to enable Biomerica, Inc. to comply with the Securities Act of 1933, as amended, and any rules, regulations, and requirements of the Securities and Exchange Commission, in connection with this Registration Statement, and does hereby ratify and confirm all that any of said attorneys-in-fact, or any of their substitutes, may do or cause to be done by virtue hereof. </font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt; TEXT-INDENT:0in' align=center><font style=FONT-SIZE:10pt>S-1</font></p> <div style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt; TEXT-INDENT:0in' align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 9pt; TEXT-JUSTIFY:inter-ideograph; TEXT-INDENT:0.5in'><font style=FONT-SIZE:10pt>Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement on Form&nbsp;S-8 has been signed by the following persons in the respective capacities and on the dates indicated below.</font></p> <table width=636 bordercolor=transparent style="WIDTH:477pt; BORDER-COLLAPSE:collapse" cellpadding=0 cellspacing=0> <tr style=HEIGHT:30.95pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:30.95pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'><b><font style="FONT-SIZE:10pt; COLOR:black">Name</font></b></p></td> <td width=12 style="HEIGHT:30.95pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="BORDER-TOP:0px; HEIGHT:30.95pt; BORDER-RIGHT:0px; WIDTH:202.5pt; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">Title</font></b></p></td> <td width=18 style="HEIGHT:30.95pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="BORDER-TOP:0px; HEIGHT:30.95pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">Date</font></b></p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Zackary Irani</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 1.1pt; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Chairman and Chief Executive Officer</font></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Zackary Irani</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'><i><font style="FONT-SIZE:10pt; COLOR:black">(Principal Executive Officer)</font></i></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Steven Sloan</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 1.1pt; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Chief Financial Officer, Treasurer &amp; Secretary</font></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Steve Sloan</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-JUSTIFY:inter-ideograph'><i><font style="FONT-SIZE:10pt; COLOR:black">(Principal Financial and Accounting Officer)</font></i></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Allen Barbieri</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 1.1pt; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Director and Vice Chairman</font></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Allen Barbieri</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Francis Cano, Ph.D</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 1.1pt; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Director</font></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Francis Cano, Ph.D</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:15.45pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:black 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Jane Emerson, M.D., Ph.D</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 1.1pt; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Director</font></p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 1.1pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 1.1pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:15.45pt> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Jane Emerson, M.D., Ph.D</font></p></td> <td width=12 style="HEIGHT:15.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:15.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:15.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:15.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p></td></tr> <tr style=HEIGHT:12.4pt> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:12.4pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:12.4pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:12.4pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:12.4pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr> <tr style=HEIGHT:17.55pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:17.55pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">&nbsp;/s/ Mark Sirgo, Pharm.D</font></p></td> <td width=12 style="HEIGHT:17.55pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:17.55pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">&nbsp;Director</font></p></td> <td width=18 style="HEIGHT:17.55pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:17.55pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><font style=FONT-SIZE:10pt>May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:19.75pt> <td width=168 style="BORDER-TOP:0px; HEIGHT:19.75pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Mark Sirgo, Pharm.D</font></p></td> <td width=12 style="HEIGHT:19.75pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:19.75pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:19.75pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:19.75pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr> <tr style=HEIGHT:13.45pt> <td width=168 style="HEIGHT:13.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=12 style="HEIGHT:13.45pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:13.45pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:13.45pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:13.45pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr> <tr style=HEIGHT:19.75pt> <td width=168 style="HEIGHT:19.75pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ Cathy Coste</font></p></td> <td width=12 style="HEIGHT:19.75pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:19.75pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">&nbsp;Director</font></p></td> <td width=18 style="HEIGHT:19.75pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:19.75pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;May 21, 202</font><font style=FONT-SIZE:10pt>1</font></p></td></tr> <tr style=HEIGHT:19.75pt> <td width=168 style="BORDER-TOP:windowtext 1pt solid; HEIGHT:19.75pt; BORDER-RIGHT:0px; WIDTH:1.75in; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">Cathy Coste</font></p></td> <td width=12 style="HEIGHT:19.75pt; WIDTH:9pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=270 style="HEIGHT:19.75pt; WIDTH:202.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=18 style="HEIGHT:19.75pt; WIDTH:13.5pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td> <td width=168 style="HEIGHT:19.75pt; WIDTH:1.75in; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; PADDING-RIGHT:0in" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></td></tr></table></div><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'><br clear=all style=></font> <div style=page:WordSection5>  <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 9pt; TEXT-INDENT:0in' align=center><font style=FONT-SIZE:10pt>S-2</font></p> <div style="TEXT-ALIGN:center; MARGIN:0in 0in 0pt" align=center><b><font style=FONT-SIZE:10pt> <hr> <DIV style="PAGE-BREAK-BEFORE: always"></DIV> </font></b></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 40.5pt' align=center><b><u></u></b>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt 40.5pt' align=center><b><u><font style=FONT-SIZE:10pt>EXHIBIT INDEX</font></u></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <table width=630 bordercolor=transparent style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:472.5pt; BORDER-COLLAPSE:collapse; BORDER-BOTTOM:0px; MARGIN-LEFT:5.4pt; BORDER-LEFT:0px" cellpadding=0 cellspacing=0> <tr> <td width=65 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:48.95pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; BORDER-LEFT:0px; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in -5.05pt 0pt 0in' align=center><b><font style=FONT-SIZE:10pt>Exhibit&nbsp;No.</font></b></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in -5.05pt 0pt 0in' align=center>&nbsp;</p></td> <td width=546 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:409.75pt; BORDER-BOTTOM:windowtext 1pt solid; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; BORDER-LEFT:0px; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in -5.05pt 0pt 0in' align=center><b><font style=FONT-SIZE:10pt>Description of Exhibit</font></b></p></td></tr> <tr> <td width=65 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:48.95pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; BORDER-LEFT:0px; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="BORDER-TOP:0px; BORDER-RIGHT:0px; WIDTH:409.75pt; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; BORDER-LEFT:0px; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>4.1</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Form of Common Stock Certificate (incorporated herein by reference to Exhibit 4.1 of the Company&#146;s Registration Statement on Form SB-2, filed September 16, 1999).</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>4.2</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">First Amended and Restated Certificate of Incorporation of Biomerica, Inc. filed with the Secretary of State of Delaware on August 1, 2000 (incorporated by reference to Exhibit 3.8 filed with the </font><font style="FONT-SIZE:10pt; COLOR:black">Company&#146;s </font><font style="FONT-SIZE:10pt; COLOR:black">Annual Report on Form 10-KSB for the fiscal year ended May 31, 2000).</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>4.3</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN-LEFT:0in; TEXT-JUSTIFY:inter-ideograph; MARGIN-RIGHT:-5.05pt'><font style="FONT-SIZE:10pt; COLOR:black">Bylaws of the </font><font style="FONT-SIZE:10pt; COLOR:black">Company</font><font style="FONT-SIZE:10pt; COLOR:black">(incorporated by reference to Exhibit 3.2 filed with Amendment No. 1 to Registration Statement on Form S-1, Commission File No. 2-83308).</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>4.4</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style=FONT-SIZE:10pt>Biomerica, Inc. 2020 Stock Incentive Plan (incorporated herein by reference to</font><font style=FONT-SIZE:10pt>Exhibit</font><font style=FONT-SIZE:10pt>&nbsp;A to the Registrant&#146;s Definitive Proxy Statement filed with the Commission on September </font><font style=FONT-SIZE:10pt>25</font><font style=FONT-SIZE:10pt>, 2020).</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>5.1</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Opinion of Legal Counsel&#177;</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>23.1</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Consent of PKF San Diego, LLP&#177;</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p></td></tr> <tr style=HEIGHT:13.95pt> <td width=65 style="HEIGHT:13.95pt; WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>23.2</font></p></td> <td width=18 style="HEIGHT:13.95pt; WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="HEIGHT:13.95pt; WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Consent of Legal Counsel (included in Exhibit&nbsp;5.1)&#177;</font></p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'>&nbsp;</p></td></tr> <tr> <td width=65 style="WIDTH:48.95pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'><font style=FONT-SIZE:10pt>24.1</font></p></td> <td width=18 style="WIDTH:13.8pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in -5.05pt 0pt 0in'>&nbsp;</p></td> <td width=546 style="WIDTH:409.75pt; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:5.4pt; PADDING-RIGHT:5.4pt" valign=top> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in -5.05pt 0pt 0in; TEXT-JUSTIFY:inter-ideograph'><font style="FONT-SIZE:10pt; COLOR:black">Power of Attorney (included on the signature page of this registration statement)&#177;</font></p></td></tr></table> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <div style="BORDER-TOP:#7f0000 1pt solid; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; BORDER-LEFT:0px; PADDING-RIGHT:0in"> <p style='FONT-SIZE:12pt; BORDER-TOP:0px; FONT-FAMILY:"Times New Roman","serif"; BORDER-RIGHT:0px; BORDER-BOTTOM:0px; PADDING-BOTTOM:0in; PADDING-TOP:0in; PADDING-LEFT:0in; MARGIN:0in 0in 0pt; BORDER-LEFT:0px; PADDING-RIGHT:0in'>&nbsp;</p></div> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">&#177;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Filed herewith.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><font style=FONT-SIZE:9pt>E-1</font></p></div><font style='FONT-SIZE:10pt; FONT-FAMILY:"Times New Roman","serif"'><br clear=all style=></font> <div style=page:WordSection6> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></div></body>
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<head><title>Exhibit 5.1</title> </head> <body lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:right; MARGIN:0in 0in 0pt' align=right><b><font style=FONT-SIZE:10pt>Exhibit&nbsp;5.1</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt' align=center><font style="FONT-SIZE:10pt; COLOR:black">May 21, 2021</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>Biomerica, Inc.</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style=FONT-SIZE:10pt>17571 Von Karman Avenue</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 12pt'><font style=FONT-SIZE:10pt>Irvine, CA 92614</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Re: Securities Registered under Registration Statement on Form S-8</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>Ladies and Gentlemen:</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>You have requested our opinion with respect to certain matters in connection with the filing by Biomerica, Inc., a Delaware corporation (the &#147;<u>Company</u>&#148;), of a Registration Statement on Form S-8 (as may be amended or supplemented, the &#147;<u>Registration Statement</u>&#148;) with the Securities and Exchange Commission (the &#147;<u>Commission</u>&#148;) on covering the offering of up to 900,000 shares of the Company&#146;s common stock, par value $0.08 per share (the &#147;<u>Common Stock</u>&#148;) pursuant to the Biomerica, Inc. 2020 Stock Incentive Plan (the &#147;<u>2020 Plan</u>&#148;). &nbsp;The shares of Common Stock that may be issued pursuant to the 2020 Plan are collectively referred to herein as the &#147;<u>Shares</u>.&#148;</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>In connection with the preparation of this opinion, we have examined such documents and considered such questions of law as we have deemed necessary or appropriate. We have assumed the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies thereof and the genuineness of all signatures. As to questions of fact material to our opinion, we have relied upon the certificates of certain officers of the Company.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>Based on the foregoing, we are of the opinion that the Shares, when issued and sold in accordance with the terms of the 2020 Plan, and the related agreements, will be validly issued, fully paid and non-assessable.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>We render this opinion only with respect to the General Corporation Law of the State of Delaware, and we express no opinion herein concerning the application or effect of the laws of any other jurisdiction.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement, and to the reference to our firm in the Registration Statement. In giving such consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations thereunder.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'>&nbsp;</p> <p style='FONT-SIZE:12pt; TEXT-ALIGN:justify; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt; LINE-HEIGHT:12pt; TEXT-INDENT:0.5in'><font style='FONT-SIZE:10pt; FONT-FAMILY:"inherit","serif"; COLOR:black'>This opinion is intended solely for use in connection with the issuance and sale of the Shares pursuant to the Registration Statement and is not to be relied upon for any other purpose or delivered to or relied upon by any other person without our prior written consent. This opinion is rendered as of the date hereof and based solely on our understanding of facts in existence as of such date after the examination described in this opinion. We assume no obligation to advise you of any fact, circumstance, event or change in the law or the facts that may hereafter be brought to our attention whether or not such occurrence would affect or modify the opinions expressed herein.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; MARGIN:0in 0in 12pt 3in'><font style=FONT-SIZE:10pt>Very truly yours,</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; MARGIN:0in 0in 12pt 3in'><font style="FONT-SIZE:10pt; TEXT-TRANSFORM:uppercase">Stradling Yocca Carlson &amp; Rauth, P.C.</font></p> <p style='FONT-SIZE:11.5pt; FONT-FAMILY:"Times New Roman","serif"; PAGE-BREAK-AFTER:avoid; MARGIN:0in 0in 48pt 3in'><font style=FONT-SIZE:10pt>/s/ Stradling Yocca Carlson &amp; Rauth, P.C.</font></p></div></body>
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<TYPE>EX-23.1
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<DESCRIPTION>EXHIBIT 23.1
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<head><title>Exhibit 23.1</title> </head> <body lang=EN-US> <div style=page:WordSection1> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:right; MARGIN:0in 0in 0.25in' align=right><b><font style=FONT-SIZE:10pt>Exhibit&nbsp;23.1 </font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:center; MARGIN:0in 0in 0pt' align=center><b><font style="FONT-SIZE:10pt; COLOR:black">Consent of Independent Registered Public Accounting Firm</font></b></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt; TEXT-INDENT:0.5in'><font style="FONT-SIZE:10pt; COLOR:black">We consent to the incorporation by reference in this Registration Statement on Form S-8 of Biomerica, Inc. (the &#147;Company&#148;) and Subsidiaries of our report dated August 31, 2020, relating to our audit of the consolidated financial statements, which appears in the Annual Report on Form 10-K of Biomerica, Inc. and Subsidiaries for the years ended May 31, 2020 and 2019.</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; TEXT-ALIGN:justify; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">/s/ PKF San Diego, LLP</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">(formerly PKF, LLP) </font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">San Diego, California</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'><font style="FONT-SIZE:10pt; COLOR:black">May 21, 2021</font></p> <p style='FONT-SIZE:12pt; FONT-FAMILY:"Times New Roman","serif"; MARGIN:0in 0in 0pt'>&nbsp;</p></div></body>
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