Company: ANY
Filing Date: 2025-11-21
Form Type: S-3
Source: 0001062993-25-016980
Chunk: 48

Company: Sphere 3D Corp.
Filing Date: 2025-11-21
Form: S-3
Chunk 48
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 registration statement, of which this prospectus forms a part, the common shares will be freely tradable in the hands of persons other than our affiliates.

<div align='center'>39

LEGAL MATTERS</div>

The validity of the securities offered by this prospectus, to the extent governed by the laws of the State of New York, will be passed upon for us by Pryor Cashman LLP, our special United States counsel. The validity of the securities offered by this prospectus. to the extent governed by Ontario law, will be passed upon for us by Meretsky Law Firm, our special legal counsel as to Ontario, Canada law. Additional legal matters may be passed upon for us, the Selling Stockholder or any underwriters, dealers or agents, by counsel that we will name in the applicable prospectus supplement. As appropriate, legal counsel representing the underwriters, dealers or agents will be named in the accompanying prospectus supplement and may opine to certain legal matters.

<div align='center'>EXPERTS</div>

The consolidated financial statements of Sphere 3D Corp. incorporated in this prospectus by reference to our Annual Report on Form 10-K for the year ended December 31, 2024 have been so incorporated in reliance on the report (which contains an explanatory paragraph regarding the Company's ability to continue as a going concern) of MaloneBailey, LLP, an independent registered public accounting firm, given on the authority of said firm as experts in auditing and accounting.

The office of MaloneBailey, LLP is located at 10370 Richmond Ave., Suite 600, Houston, TX 77042.

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PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

ITEM 14. OTHER EXPENSES OF ISSUANCE AND DISTRIBUTION

The following table sets forth the aggregate expenses to be paid by us in connection with this offering. All amounts shown are estimates, except for the SEC registration fee.

| SEC Registration Fee         | $ | 1,134.11 |
| Legal Fees and Expenses      |   |   20,000 |
| Accounting Fees and Expenses |   |   20,000 |
| Printing Expenses            |   |    5,000 |
| Miscellaneous                |   |   865.89 |
| Total                        | $ |   47,000 |

ITEM 15. INDEMNIFICATION OF DIRECTORS AND OFFICERS

Under the Business Corporations Act (Ontario), Sphere 3D Corp.