# EDGAR Filing Document

**Accession Number:** 0001675634
**File Stem:** 0001104659-23-010436
**Filing Date:** 2023-2
**Character Count:** 33692
**Document Hash:** 5dad064e32ea989146442f450f4aa5b1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-010436.hdr.sgml**: 20230203

**ACCESSION NUMBER**: 0001104659-23-010436

**CONFORMED SUBMISSION TYPE**: 10-K/A

**PUBLIC DOCUMENT COUNT**: 16

**CONFORMED PERIOD OF REPORT**: 20220831

**FILED AS OF DATE**: 20230203

**DATE AS OF CHANGE**: 20230203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ShiftPixy, Inc.
- **CENTRAL INDEX KEY:** 0001675634
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-EMPLOYMENT AGENCIES [7361]
- **IRS NUMBER:** 474211438
- **STATE OF INCORPORATION:** WY
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** 10-K/A
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-37954
- **FILM NUMBER:** 23585469

**BUSINESS ADDRESS:**
- **STREET 1:** 1 VENTURE
- **STREET 2:** SUITE 150
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618
- **BUSINESS PHONE:** 888-798-9100

**MAIL ADDRESS:**
- **STREET 1:** 1 VENTURE
- **STREET 2:** SUITE 150
- **CITY:** IRVINE
- **STATE:** CA
- **ZIP:** 92618

?xml version="1.0" encoding="utf-8"?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K/A**

**(Amendment No. 2)**

---

| | |
|:---|:---|
| (Mark One**)** | (Mark One**)** |
| ⌧ | **ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |
|  | **For the fiscal year ended August 31, 2022** |

---

**OR**

---

| | |
|:---|:---|
| ◻ | **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** |
|  | **For the transition period from _____________ to _____________** |

---

**SEC File No. 024-10557**

**SHIFTPIXY, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Wyoming** | **47-4211438** |
| (State of incorporation or organization) | (I.R.S. Employer Identification No.) |
| **13450 W Sunrise Blvd** **, Suite 650, Sunrise, FL** | **33323** |
| (Address of principal executive offices) | (Zip Code) |

---

Registrant's telephone number: **<u>(888) 798-9100</u>**

Securities to be registered pursuant to Section 12(b) of the Act:

---

| | | |
|:---|:---|:---|
| **Common Stock, par value $0.0001 per share** | **Trading<br> Symbol(s)** | **The NASDAQ Stock Market LLC** |
| Title of each class registered | PIXY | Name of each exchange on which<br> each class is registered |

---

Securities registered pursuant to Section 12(g) of the Act: **None**

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes □ No ⌧

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes □ No ⌧

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ⌧ No □

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ⌧ No □

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging company. See the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | □ | Accelerated filer | □ |
| Non-accelerated filer | ⌧ | Smaller reporting company | ⌧ |
| Emerging growth company | ⌧ |  |  |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act □

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. §7262(b)) by the registered public accounting firm that prepared or issued its audit report. □

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act.) Yes □ No ⌧

As of February 28, 2022, the aggregate market value (based on the Nasdaq quoted closing price of $85.10) of the common stock held by non-affiliates of the registrant was approximately $39.87 million.

The number of outstanding shares of Registrant's Common Stock, $0.0001 par value, was 9,671,196 shares as of December 12, 2022.

<u>Auditor Name</u> <u>Auditor Location</u> <u>Auditor Firm ID</u> <br> Marcum LLP New York, NY (PCAOB NO 688)

**Explanatory Note**

The purpose of this Amendment No. 2 (the "Amendment") to the Annual Report on Form 10-K of ShiftPixy, Inc. (the "Company") for the year ended August 31, 2022 (the "Original Form 10-K") is to re-file certain certifications. Except as otherwise set forth in this Explanatory Note, no other information included in the Original Form 10-K is amended or changed by this Amendment.

**Item 15. Exhibits**

---

| | |
|:---|:---|
| **Exhibit** |  |
| **No.** | **Document Description** |
| [**3.1**](http://www.sec.gov/Archives/edgar/data/1675634/000147793216010647/0001477932-16-010647-index.html) | [**Articles of Incorporation of ShiftPixy, Inc., as filed with the Wyoming Secretary of State on June 3, 2015 *(incorporated by reference from Exhibit 2.1 to our Offering Circular filed with the SEC on Form 1-A on May 31, 2016)***](http://www.sec.gov/Archives/edgar/data/1675634/000147793216010647/0001477932-16-010647-index.html) |
| [**3.2**](http://www.sec.gov/Archives/edgar/data/1675634/000147793216012993/0001477932-16-012993-index.html) | [**Articles of Amendment to Articles of Incorporation of ShiftPixy, Inc., dated September 28, 2016 *(incorporated by reference from Exhibit 2.6 to our Form 1-A/A filed with the SEC on October 18, 2016)***](http://www.sec.gov/Archives/edgar/data/1675634/000147793216012993/0001477932-16-012993-index.html) |
| **[3.3](https://www.sec.gov/Archives/edgar/data/1675634/000147793220000353/pixy_ex3.htm)** | **[Articles of Amendment to Articles of Incorporation of ShiftPixy, Inc., dated January 7, 2020 *(incorporated by reference from Exhibit 3 to our current Report on Form 8-K, filed with the SEC on January 23, 2020)*](https://www.sec.gov/Archives/edgar/data/1675634/000147793220000353/pixy_ex3.htm)** |
| **[3.4](https://www.sec.gov/Archives/edgar/data/1675634/000110465920038474/tm2013851d1_ex3-1.htm)** | **[Amended and Restated Articles of Incorporation of ShiftPixy, Inc., dated March 20, 2020 *(incorporated by reference from Exhibit 3.1 to our Current Report on Form 8-K, filed with the SEC on March 26, 2020)*](https://www.sec.gov/Archives/edgar/data/1675634/000110465920038474/tm2013851d1_ex3-1.htm)** |
| **[3.5](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex3-1.htm)** | **[Articles of Amendment to Amended and Restated Articles of Incorporation of ShiftPixy, Inc., dated May 7, 2021 (*incorporated by reference from Exhibit 3.1 to our Current Report on Form 8-K, fined with the SEC on May 17, 2021*)](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex3-1.htm)** |
| **[3.6](https://www.sec.gov/Archives/edgar/data/1675634/000110465922096532/tm2224920d1_ex3-1.htm)** | **[Articles of Amendment to Amended and Restated Articles of Incorporation of ShiftPixy, Inc, dated August 2, 2022 (*incorporated by reference from Exhibit 3.1 to our Current Report on Form 8-K, filed with the SEC on August 31, 2022*)](https://www.sec.gov/Archives/edgar/data/1675634/000110465922096532/tm2224920d1_ex3-1.htm)** |
| **[3.7](https://www.sec.gov/Archives/edgar/data/1675634/000110465922096532/tm2224920d1_ex3d1-1.htm)** | **[Articles of Correction to Articles of Amendment to Amended and Restated Articles of Incorporation of ShiftPixy, Inc, dated August 15, 2022 (*incorporated by reference from Exhibit 3.1.1 to our Current Report on Form 8-K, filed with the SEC on August 31, 2022*)](https://www.sec.gov/Archives/edgar/data/1675634/000110465922096532/tm2224920d1_ex3d1-1.htm)** |

---

---

| | |
|:---|:---|
| [**3.8**](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080690/tm2221354d1_ex10-2.htm) | [**Bylaws of ShiftPixy, Inc., as amended through July 15, 2022 *(incorporated by reference from Exhibit 10.2 to our Form 8-K, filed with the SEC on July 19, 2022)***](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080690/tm2221354d1_ex10-2.htm) |
| [**4.1**](http://www.sec.gov/Archives/edgar/data/1675634/000147793216012993/0001477932-16-012993-index.html) | [**Amended Principal Shareholder Option for Preferred Stock (*incorporated by reference as Exhibit 3.5 to our 1-A/A, filed with the SEC on October 18, 2016*)**](http://www.sec.gov/Archives/edgar/data/1675634/000147793216012993/0001477932-16-012993-index.html) |
| [**4.2**](https://www.sec.gov/Archives/edgar/data/1675634/000110465920130495/tm2034731d1_ex4-2.htm) | [**Description of the Registrant's Securities (*incorporated by reference as Exhibit 4.2 to our Annual Report on Form 10-K, filed with the SEC on November 30. 2020*)**](https://www.sec.gov/Archives/edgar/data/1675634/000110465920130495/tm2034731d1_ex4-2.htm) |
| [**10.1**](https://www.sec.gov/Archives/edgar/data/1675634/000147793217001502/pixy_ex38.htm) | [**Stock Option and Stock Issuance Plan (*incorporated by reference as Exhibit 3.8 to our 1-A POS, filed with the SEC on April 4, 2017*)**](https://www.sec.gov/Archives/edgar/data/1675634/000147793217001502/pixy_ex38.htm) |
| [**10.2†**](https://www.sec.gov/Archives/edgar/data/1675634/000147793218004943/pixy_ex107.htm) | [**First Amendment to Director Agreement, by and between ShiftPixy, Inc. and Kenneth W. Weaver Agreement, dated August 1, 2017 *(incorporated by reference from Exhibit 10.7 to our Annual Report on form 10-K/A, Amendment No. 2, filed with the SEC on October 18, 2018)***](https://www.sec.gov/Archives/edgar/data/1675634/000147793218004943/pixy_ex107.htm) |
| [**10.03†**](https://www.sec.gov/Archives/edgar/data/1675634/000110465920039721/tm2010895d1_ex10-27.htm) | [**Offer Letter to Scott W. Absher, dated March 23, 2016 *(incorporated by reference from Exhibit 10.27 to our registration statement on Form S-1, filed with the SEC on March 30, 2020)***](https://www.sec.gov/Archives/edgar/data/1675634/000110465920039721/tm2010895d1_ex10-27.htm) |
| [**10.04†**](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001675634/000110465922064307/tm2216739d1_8k.htm) | [**Appointment of Manuel Rivera to the position of Treasurer and Acting Chief Financial Officer of ShiftPixy, Inc (*as announced in our Form 8K filed with the SEC on May 24, 2022*)**](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001675634/000110465922064307/tm2216739d1_8k.htm) |
| [**10.05†**](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080690/tm2221354d1_ex10-1.htm) | [**Scott W. Absher Surrender of ShiftPixy's Preferred Options *(incorporated by reference from Exhibit 10.1 our Form 8K filed with the SEC on July 19, 2022*)**](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080690/tm2221354d1_ex10-1.htm) |
| [**10.6**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex4-1.htm) | [**Form of Warrant (*incorporated by reference from Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on May 17, 2021*)**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex4-1.htm) |
| [**10.7**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex4-2.htm) | [**Form of Pre-Funded Warrant (*incorporated by reference from Exhibit 4.2 to our Current Report on Form 8-K, the SEC on May 17, 2021*)**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex4-2.htm) |
| [**10.8**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex10-1.htm) | [**Form of Securities Purchase Agreement (*incorporated by reference from Exhibit 10.1 to our Current Report on Form 8-K, filed with SEC on May 17, 2021).***](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex10-1.htm) |
| [**10.9**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex10-2.htm) | [**Placement Agent Agreement, dated May 13, 2021, by and between ShiftPixy, Inc. and A.G.P./Alliance Global Partners (*incorporated by reference from Exhibit 10.2 to our Current Report on Form 8-K, filed with the SEC on May 17, 2021*).**](https://www.sec.gov/Archives/edgar/data/1675634/000110465921068185/tm2116566d1_ex10-2.htm) |

---

---

| | |
|:---|:---|
| **[10.10](https://www.sec.gov/Archives/edgar/data/1675634/000110465921107328/tm2125383d1_ex10-1.htm)** | **[Form of Letter Agreement (*incorporated by reference from Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on August 18, 2021).*](https://www.sec.gov/Archives/edgar/data/1675634/000110465921107328/tm2125383d1_ex10-1.htm)** |
| **[10.11](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex4-1.htm)** | **[Form of Warrant *(incorporated by reference from Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on September 2, 2021)*](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex4-1.htm)** |
| **[10.12](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex4-2.htm)** | **[Form of Pre-Funded Warrant (*incorporated by reference as Exhibit 4.2 to our Current Report on Form 8-K, filed with the SEC on September 2, 2021*)](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex4-2.htm)** |
| **[10.13](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex10-1.htm)** | **[Form of Securities Purchase Agreement (*incorporated by reference as Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on September 2, 2021).*](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex10-1.htm)** |
| **[10.14](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex10-2.htm)** | **[Placement Agent Agreement, dated May 13, 2021, by and between ShiftPixy, Inc. and A.G.P./Alliance Global Partners (*incorporated by reference from Exhibit 10.2 to our Current Report on Form 8-K, filed with the SEC on September 2, 2021*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465921112126/tm2126759d1_ex10-2.htm)** |
| **[10.15](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex4-1.htm)** | **[Form of Warrants (incorporated by reference from Exhibit 4.1 to our Current Report on Form 8-K, filed with the SEC on January 27, 2022).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex4-1.htm)** |
| **[10.16](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex10-1.htm)** | **[Form of Warrant Exercise Agreement *(incorporated by reference from Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on January 27, 2022).*](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex10-1.htm)** |
| **[10.17](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex10-2.htm)** | **[Form of Registration Rights Agreement (*incorporated by reference from Exhibit 10.2 to our Current Report on Form 8-K, filed with SEC on January 27, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922008056/tm224635d1_ex10-2.htm)** |
| **[10.18](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-1.htm)** | **[Form of Warrant (*incorporated by reference from Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on July 19, 2022).*](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-1.htm)** |
| **[10.19](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-3.htm)** | **[Form of Warrant Exercise Agreement *(incorporated by reference from Exhibit 10.2 to our Current Report on Form 8-K, filed with the SEC on July 19, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-3.htm)** |
| **[10.20](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-2.htm)** | **[Form of Registration Rights Agreement (*incorporated by reference from Exhibit 10.3 to our Current Report on Form 8-K, filed with the SEC on July 19, 2022*),](https://www.sec.gov/Archives/edgar/data/1675634/000110465922080695/tm2221352d1_ex10-2.htm)** |
| **[10.21](https://www.sec.gov/Archives/edgar/data/1675634/000110465922082660/tm2221820d1_ex10-1.htm)** | **[Amendment No. 1 to Common Stock Purchase Warrant *(incorporated by reference form Exhibit 10.1 to our Current Report on Form 8-K, filed with the SEC on July 26, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922082660/tm2221820d1_ex10-1.htm)** |

---

---

| | |
|:---|:---|
| **[10.22](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001675634/000110465922097899/tm2225242d1_8k.htm)** | **[Unregistered Sale of Equity Securities (*as announced in our Current Report on Form 8-K filed with the SEC on September 6, 2022*).](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001675634/000110465922097899/tm2225242d1_8k.htm)** |
| **[10.23](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-1.htm)** | **[Form of Securities Purchase Agreement (*incorporated by reference from Exhibit 10.1 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-1.htm)** |
| **[10.24](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-2.htm)** | **[Form of Warrant (*incorporated by reference from Exhibit 10.2 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-2.htm)** |
| **[10.25](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-3.htm)** | **[Form of Registration Rights Agreement (*incorporated by reference from Exhibit 10.3 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-3.htm)** |
| **[10.26](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-4.htm)** | **[Amendment No. 1 to Warrants (*incorporated by reference from Exhibit 10.4 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-4.htm)** |
| **[10.27](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-5.htm)** | **[Placement Agent Agreement (*incorporated by reference from Exhibit 10.5 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-5.htm)** |
| **[10.28](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-6.htm)** | **[Form of Placement Agent Warrant (*incorporated by reference from Exhibit 10.6 to our Current Report on Form 8-K, filed with SEC on September 23, 2022*).](https://www.sec.gov/Archives/edgar/data/1675634/000110465922102580/tm2226488d1_ex10-6.htm)** |
| **[21.1](https://www.sec.gov/Archives/edgar/data/1675634/000110465921146029/tm2133982d1_ex21-1.htm)** | **[List of Subsidiaries of ShiftPixy, Inc. (*incorporated by reference From Exhibit 21.1 to our Form 10-K and Form 10-K/A, filed with SEC on December 2, 2021 and February 28, 2022, respectively).*](https://www.sec.gov/Archives/edgar/data/1675634/000110465921146029/tm2133982d1_ex21-1.htm)** |
| **[23.1\*\*\*](https://www.sec.gov/Archives/edgar/data/1675634/000110465922126981/tm2232580d1_ex23-1.htm)** | **[Consent of Independent Registered Public Accounting Firm—Marcum LLP, New York, New York, PCAOB ID No. 688](https://www.sec.gov/Archives/edgar/data/1675634/000110465922126981/tm2232580d1_ex23-1.htm)** |
| **[31.1\*](tm235417d1_ex31-1.htm)** | **[CERTIFICATION of CEO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002](tm235417d1_ex31-1.htm)** |
| **[31.2\*\*](tm235417d1_ex31-2.htm)** | **[CERTIFICATION of CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002](tm235417d1_ex31-2.htm)** |
| **[32.1\*](tm235417d1_ex32-1.htm)** | **[CERTIFICATION of CEO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002](tm235417d1_ex32-1.htm)** |
| **[32.2\*\*](tm235417d1_ex32-2.htm)** | **[CERTIFICATION of CFO PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002](tm235417d1_ex32-2.htm)** |
| 101\*\*\* | Inline XBRL Document Set for the consolidated financial statements and accompanying notes in Part II, Item 8, |
| 104\*\*\* | Inline XBRL for the cover page of this Annual Report on Form 10-K, included in the Exhibit 101 Inline XBRL Document Set. |

---

\* Filed herewith

\*\* Furnished herewith

\*\*\* Previously filed

†Indicates a management contract or compensatory plan or arrangement.

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

**ShiftPixy, Inc.,**

a Wyoming corporation

---

| | | | |
|:---|:---|:---|:---|
| **Title** | **Name** | **Date** | **Signature** |
| Principal Executive Officer | Scott W. Absher | February 3, 2023 | */s/ Scott W. Absher* |

---

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated:

---

| | | | |
|:---|:---|:---|:---|
| **SIGNATURE** | **NAME** | **TITLE** | **DATE** |
| */s/ Scott W. Absher* | Scott W. Absher | Principal Executive Officer and Director<br> (Principal Executive Officer) | February 3, 2023 |
| */s/ Douglas Beck* | Douglas Beck | Chief Financial Officer<br> (Principal Financial Officer and Principal Accounting Officer) | February 3, 2023 |
| */s/ Christopher Sebes* | Christopher Sebes | Independent Director | February 3, 2023 |
| */s/ Kenneth W. Weaver* | Kenneth W. Weaver | Independent Director | February 3, 2023 |
| */s/ Whitney J. White* | Whitney J. White | Independent Director | February 3, 2023 |
| */s/ Amanda Murphy* | Amanda Murphy | Director | February 3, 2023 |

---

## Exhibit 31.1

**Exhibit 31.1**

**CERTIFICATION PURSUANT TO**

**SECTION 302 OF THE**

**SARBANES-OXLEY ACT OF 2002**

I, Scott W. Absher, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this Form 10-K/A (Amendment No. 2) of ShiftPixy, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
|  | /s/ Scott W. Absher |
|  | Scott W. Absher |
|  | Chief Executive Officer |
| Date: February 3, 2023 |  |

---

## Exhibit 31.2

**Exhibit 31.2**

**CERTIFICATION PURSUANT TO**

**SECTION 302 OF THE**

**SARBANES-OXLEY ACT OF 2002**

I, Douglas Beck, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this Form 10-K/A (Amendment No. 2) of ShiftPixy, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
|  | /s/ Douglas Beck |
|  | Douglas Beck |
|  | Chief Financial Officer |
| Date: February 3, 2023 |  |

---

## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Annual Report of ShiftPixy, Inc. (the "Company") on Form 10-K/A (Amendment No. 2) for the fiscal year ended August 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Scott W. Absher, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
|  | /s/ Scott W. Absher |
|  | Scott W. Absher<br> Chief Executive Officer |
| Date: February 3, 2023 |  |

---

## Exhibit 32.2

**Exhibit 32.2**

**CERTIFICATION PURSUANT TO**

**18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

In connection with the Annual Report of ShiftPixy, Inc. (the "Company") on Form 10-K/A (Amendment No. 2) for the fiscal year ended August 31, 2022 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Douglas Beck, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
|  | /s/ Douglas Beck |
|  | Douglas Beck<br> Chief Financial Officer |
| Date: February 3, 2023 |  |

---