Company: HROW
Filing Date: 2025-06-20
Form Type: S-8
Source: 0001641172-25-015728
Chunk: 7

Company: HARROW, INC.
Filing Date: 2025-06-20
Form: S-8
Chunk 7
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 of Tennessee, on June 20, 2025.

| HARROW, INC. |                         |
| By:          | /s/ Mark L. Baum        |
|              | Mark L. Baum            |
|              | Chief Executive Officer |

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

KNOW ALL PERSONS BY THESE
PRESENTS, that each person whose signature appears below hereby constitutes and appoints Mark L. Baum and Andrew R. Boll, and each of
them individually, as his or her true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution,
for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective
amendments) to this Registration Statement on Form S-8 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, and each of them, full power
and authority to do and perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes
as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may lawfully
do or cause to be done by virtue hereof.

Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
indicated.

| Signature                
 /s/ Mark L. Baum         |     | Title                                             
 Chief Executive Officer and Chairman of the Board |     | Date          
 June 20, 2025 |
|:-------------------------|:----|:--------------------------------------------------|:----|:--------------|
| Mark L. Baum             |     | -Principal Executive Officer                      |     |               |
| /s/ Andrew R. Boll       |     | Chief Financial Officer and Corporate Secretary   |     | June 20, 2025 |
| Andrew R. Boll           |     | -Principal Accounting and Financial Officer       |     |               |
| /s/ Adrienne L. Graves   |     | Director                                          |     | June 20, 2025 |
| Adrienne L. Graves       |     |                                                   |     |               |
| /s/ Lauren P. Silvernail |     |