Company: HROW
Filing Date: 2025-06-20
Form Type: S-8
Source: 0001641172-25-015728
Chunk: 5

Company: HARROW, INC.
Filing Date: 2025-06-20
Form: S-8
Chunk 5
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| 24             |     | Power of Attorney of certain officers and directors of the Registrant to file future amendments (set forth on the signature page of this registration statement).                                                                          |
| 99.1           |     | Harrow, Inc. 2025 Incentive Stock and Awards Plan (incorporated herein by reference to Appendix A to the Registrant’s Definitive Proxy Statement filed with the SEC on April 25, 2025).                                                    |
| 107*           |     | Filing                                                                                                                                                                                                                                     
 Fee Table.                                                                                                                                                                                                                                 |

| * | Filed herewith. |

| Item 9. | Undertakings. |

(a) The undersigned registrant hereby undertakes:

(1) To file, during any period
in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i) To include any
prospectus required by Section 10(a)(3) of the Securities Act;

(ii) 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 SEC 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 “Calculation of Filing Fee
Tables” or “Calculation of Registration Fee” table, as applicable, in the effective registration statement;

(iii) 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;

provided, however, that paragraphs (a)(1)(i)
and (a)(1)(ii) above 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 SEC by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated
by reference in the registration statement.

(2) That, for the purpose