Company: SLMT
Filing Date: 2025-06-13
Form Type: S-8
Source: 0001213900-25-054035
Chunk: 3

Company: Brera Holdings PLC
Filing Date: 2025-06-13
Form: S-8
Chunk 3
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 | Consent of Philip Lee LLP (included in Exhibit 5.1)                                                                                                       |
| 24.1*       |     | Power of Attorney (included on the signature page of this registration statement)                                                                         |
| 99.1        |     | Brera Holdings PLC 2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.1 to Registration Statement on Form S-8 filed on February 2, 2023) |
| 99.2        |     | First Amendment to Brera Holdings PLC 2022 Equity Incentive Plan (incorporated by reference to Exhibit 4.30 to Form 20-F filed on May 15, 2025)           |
| 107*        |     | Filing Fee Table                                                                                                                                          |

| * | Filed herewith. |

<div align='center'>II-2

SIGNATURES</div>

Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Dublin, Ireland, on June
13, 2025.

| BRERA        
 HOLDINGS PLC |                                                     |
| By:          | /s/ Pietro Bersani                                  |
|              | Pietro Bersani                                      
 Chief Executive Officer and Chief Financial Officer |

<div align='center'>POWER OF ATTORNEY</div>

Each person whose signature appears below constitutes and appoints
each of Pietro Bersani and Daniel Joseph McClory, as his or her true and lawful attorneys-in-fact and agents with full power of substitution
and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including post-effective
amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform
each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes as he
or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes,
may lawfully do