# EDGAR Filing Document

**Accession Number:** 0001892492
**File Stem:** 0001493152-26-010092
**Filing Date:** 2026-3
**Character Count:** 22401
**Document Hash:** f96b6692860729ea9000eded3b895002
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-010092.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0001493152-26-010092

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260313

**DATE AS OF CHANGE**: 20260313

**EFFECTIVENESS DATE**: 20260313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Eightco Holdings Inc.
- **CENTRAL INDEX KEY:** 0001892492
- **STANDARD INDUSTRIAL CLASSIFICATION:** SHORT-TERM BUSINESS CREDIT INSTITUTIONS [6153]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 872755739
- **STATE OF INCORPORATION:** TX
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294300
- **FILM NUMBER:** 26753523

**BUSINESS ADDRESS:**
- **STREET 1:** 101 LARRY HOLMES DR.
- **STREET 2:** SUITE 313
- **CITY:** EASTON
- **STATE:** PA
- **ZIP:** 18042
- **BUSINESS PHONE:** 888-765-8933

**MAIL ADDRESS:**
- **STREET 1:** 101 LARRY HOLMES DR.
- **STREET 2:** SUITE 313
- **CITY:** EASTON
- **STATE:** PA
- **ZIP:** 18042

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Cryptyde, Inc.
- **DATE OF NAME CHANGE:** 20211105

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

*UNDER*

*THE SECURITIES ACT OF 1933*

**EIGHTCO HOLDINGS INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Texas** | **87-2755739** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |
| **101 Larry Holmes Drive**<br> **Suite 313**<br> **Easton, PA** | **18042** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**EIGHTCO HOLDINGS INC.**

**2022 LONG-TERM INCENTIVE PLAN**

*(Full title of the plan)*

**Kevin O'Donnell**

**Chief Executive Officer**

**Eightco Holdings Inc.**

**101 Larry Holmes Dr., Suite 313**

**Easton, PA 18042**

(Name and address of agent for service)

**(888) 765-8933**

(Telephone number, including area code, of agent for service)

*Please send copies of all communications to:*

**Lawrence Metelitsa, Esq.**

**Steven A. Lipstein, Esq.**

**Lucosky Brookman LLP**

**101 Wood Avenue South, 5th Floor**

**Woodbridge, New Jersey 08830**

**Tel. No.: (732) 395-4400**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth 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 ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 (this "Registration Statement") of Eightco Holdings Inc. (the "Company" or "Registrant") is being filed for the purpose of registering an additional 15,000,000 shares of common stock of the Company, par value $0.001 (the "Common Stock"), reserved for issuance under the Company's 2022 Long-Term Incentive Plan (the "2022 Plan"). Upon the effectiveness of this Registration Statement, an aggregate of 21,121,038 shares of Common Stock (consisting of (a) 6,121,038 shares available for issuance under the 2022 Plan and previously registered pursuant to previously filed Form S-8s and (b) the newly registered 15,000,000 shares) will be registered and available for issuance from time to time under the 2022 Plan.

Pursuant to General Instruction E. to Form S-8, the Registrant incorporates by reference into this Registration Statement the contents of the registration statements, including all exhibits filed therewith or incorporated therein by reference, filed on Form S-8 on June 6, 2023 (File No. 333-272465), on January 26, 2024, as amended on February 2, 2024 (File No. 333-276733), and on November 21, 2025 (File No. 333-291735).

**PART II.**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference**

The following documents filed by the Registrant with the Securities and Exchange Commission (the "Commission") under the Securities Exchange Act of 1934, as amended ("Exchange Act"), are hereby incorporated by reference in this Registration Statement:

● Our Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1892492/000164117225004802/form10-k.htm) for the annual period ended December 31, 2024, filed with the Commission on April 15, 2025;

● Our
 Quarterly Reports on Form 10-Q for the quarterly period ended [September 30, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225023549/form10-q.htm) , filed with the Commission on November 14, 2025,
 for the quarterly period ended [June 30, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225012159/form10-q.htm) , filed with the Commission on August 19, 2025, an for the quarterly period ended [March 31, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000164117225011052/form10-q.htm) , filed with the Commission on May 15, 2025;

● Our
 Current Reports on Form 8-K filed on the following dates: [March 12, 2026](https://www.sec.gov/Archives/edgar/data/1892492/000149315226009788/form8-k.htm) , [February 5, 2026](https://www.sec.gov/Archives/edgar/data/1892492/000149315226005309/form8-k.htm) , [January 5, 2026](https://www.sec.gov/Archives/edgar/data/1892492/000149315226000413/form8-k.htm) , [January 5, 2026](https://www.sec.gov/Archives/edgar/data/1892492/000149315226000273/form8-k.htm) , [December 29, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225029226/form8-k.htm) , [December 19, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225028582/form8-k.htm) , [October 27, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225019484/form8-k.htm) , [September 10, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225013003/form8-k.htm) , [September 10, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225012996/form8-k.htm) , [September 2, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225012554/form8-k.htm) , [August 19, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225012158/form8-k.htm) , [June 5, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000164117225013861/form8-k.htm) , [April 28, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000164117225006365/form8-k.htm) , [April 11, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000164117225003747/form8-k.htm) , and [January 23, 2025](https://www.sec.gov/Archives/edgar/data/1892492/000149315225003312/form8-k.htm) ; and

● The
 description of our capital stock in our [Form 10-12B](https://www.sec.gov/Archives/edgar/data/1892492/000149315221027435/form10-12b.htm) filed with the Commission on November 8, 2021, and any amendment or report filed
 with the Commission for the purpose of updating the description.

All reports and other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part of this Registration Statement from the date of the filing of such reports and documents. Any such information so modified or superseded shall not be deemed, except as so modified or superseded, to constitute part of this Registration Statement.

Notwithstanding the foregoing, we are not incorporating by reference information furnished under Items 2.02 and 7.01 of any Current Report on Form 8-K, including the related exhibits, nor any other document or information deemed to have been furnished and not filed in accordance with Commission rules.

**Item 8. Exhibits.**

The exhibits required by Item 601 of Regulation S-K, and an index thereto, are attached and incorporated herein by reference.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933 as amended (the "Securities Act"), 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 Easton, Pennsylvania, on this 13<sup>th</sup> day of March 2026.

---

| | |
|:---|:---|
| **EIGHTCO HOLDINGS INC.** | **EIGHTCO HOLDINGS INC.** |
| By: | */s/ Kevin O'Donnell* |
|  | Kevin O'Donnell |
|  | Chief Executive Officer<br> (Principal Executive Officer) |

---

**POWER OF ATTORNEY**

The undersigned director(s) and officer(s) of the Registrant hereby constitute and appoint Kevin O'Donnell and Brett Vroman with full power to act and with full power of substitution and re-substitution, our true and lawful attorneys-in-fact with full power to execute in our name and behalf in the capacities indicated below any and all amendments (including post-effective amendments and amendments thereto) to this registration statement under the Securities Act and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission and hereby ratify and confirm each and every act and thing that such attorneys-in-fact, or any them, or their substitutes, shall lawfully do or cause to be done by virtue thereof.

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

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Kevin O'Donnell* | Chief Executive Officer | March 13, 2026 |
| Kevin O'Donnell | (Principal Executive Officer) |  |
| */s/ Brett Vroman* | Chief Financial Officer | March 13, 2026 |
| Brett Vroman | (Principal Financial Officer and Principal Accounting Officer) |  |
| */s/ Thomas Lee* | Director | March 13, 2026 |
| Thomas Lee |  |  |
| */s/ Frank Jennings* | Director | March 13, 2026 |
| Frank Jennings |  |  |
| */s/ Louis Foreman* | Director | March 13, 2026 |
| Louis Foreman |  |  |
| */s/ Nicola Caiano* | Director | March 13, 2026 |
| Nicola Caiano |  |  |

---

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| 4.1 | [Certificate of Formation of Eightco Holdings Inc. (previously filed with the Securities and Exchange Commission as Exhibit 3.1 to the Registrant's Current Report on Form 8-K dated February 5, 2026 and incorporated herein by reference)](https://www.sec.gov/Archives/edgar/data/1892492/000149315226005309/ex3-1.htm) |
| 4.2 | [Amended and Restated Bylaws of Eightco Holdings Inc. (previously filed with the Securities and Exchange Commission as Exhibit 3.2 to the Registrant's Current Report on Form 8-K dated February 5, 2026 and incorporated herein by reference)](https://www.sec.gov/Archives/edgar/data/1892492/000149315226005309/ex3-2.htm) |
| 5.1\* | [Opinion of Lucosky Brookman LLP](ex5-1.htm) |
| 23.1\* | [Consent of Stephano Slack LLC](ex23-1.htm) |
| 23.2\* | [Consent of Morison Cogen LLP](ex23-2.htm) |
| 23.3\* | [Consent of Lucosky Brookman LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page to this registration statement)](#a_001) |
| 99.1 | [Eightco Holdings Inc. 2022 Long-Term Incentive Plan (previously filed with the Securities and Exchange Commission as Exhibit 10.2 to the Registrant's Amendment No. 3 to Form 10 on May 6, 2022 and incorporated herein by reference)](https://www.sec.gov/Archives/edgar/data/1892492/000149315222012393/ex10-2.htm) |
| 99.2 | [Form of Restricted Stock Unit Award Agreement to the 2022 Long-Term Incentive Plan (previously filed with the Securities and Exchange Commission as Exhibit 10.3 to the Registrant's Registrations Statement on Form S-1 filed May 9, 2022)](https://www.sec.gov/Archives/edgar/data/1892492/000149315222012406/ex10-3.htm) |
| 99.3 | [Form of Nonqualified Stock Option Agreement to the 2022 Long-Term Incentive Plan (previously filed with the Securities and Exchange Commission as Exhibit 10.9 to the Registrant's Current Report on Form 8-K dated March 18, 2024)](https://www.sec.gov/Archives/edgar/data/1892492/000149315224010198/ex10-9.htm) |
| 107\* | [Filing Fee Table](ex107.htm) |

---

**\*** **Filed herewith**

## Exhibit 5.1

**Exhibit 5.1**

---

| |
|:---|
| **LUCOSKY BROOKMAN LLP**<br> 101 Wood Avenue South<br> 5th Floor<br> Woodbridge, NJ 08830<br> T - (732) 395-4400<br> F- (732) 395-4401 |
| 111 Broadway<br> Suite 807<br> New York, NY 10006<br> T - (212) 417-8160<br> F - (212) 417-8161<br> www. lucbro.com |

---

March 13, 2026

Eightco Holdings Inc.

101 Larry Holmes Drive, Suite 313

Easton, PA 18042

---

| | |
|:---|:---|
| **Re:** | Form S-8 Registration Statement |

---

Ladies and Gentlemen:

We have acted as counsel to Eightco Holdings Inc., a Delaware corporation (the "Company"), in connection with a registration statement on Form S-8 (the "Registration Statement") filed by the Company with the Securities and Exchange Commission (the "Commission") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), for the registration of an additional 15,000,000 shares (the "Shares") of the Company's common stock, par value $0.001 per share (the "Common Stock"), for issuance pursuant to the Eightco Holdings Inc. 2022 Long-Term Incentive Plan (the "Incentive Plan").

We have participated in the preparation of the Registration Statement and have reviewed the originals or copies certified or otherwise identified to our satisfaction of all such corporate records of the Company and such other instruments and other certificates of public officials, officers and representatives of the Company and such other persons, and we have made such investigations of law, as we have deemed appropriate as a basis for the opinion expressed below.

In rendering the opinion expressed below, we have assumed the authenticity of all documents submitted to us as originals and the conformity to the originals of all documents submitted to us as copies. In addition, we have assumed and have not verified the accuracy as to factual matters of each document we have reviewed.

In rendering the opinion set forth below, we have assumed that, at the time of the issuance of the Shares, (i) the resolutions of the board of directors of the Company related to the filing of the Registration Statement, the approval of the Incentive Plan and related matters will not have been modified or rescinded; (ii) there will not have occurred any change in the law affecting the authorization, execution, delivery, validity or fully paid status of the Common Stock; (iii) the Company will receive consideration for the issuance of the Shares as required by the Incentive Plan and that is at least equal to the par value of the Common Stock; and (iv) the individual issuances, grants or awards under the Incentive Plan will be duly authorized by all necessary corporate action of the Company and duly issued, granted or awarded in accordance with the requirements of the Incentive Plan.

Based on the foregoing, and subject to the assumptions, qualifications, limitations, and exceptions set forth herein, we are of the opinion that upon the issuance of the Shares in accordance with the terms of the Incentive Plan, the Shares will be validly issued, fully paid and non-assessable.

We render this opinion only with respect to, and we express no opinion herein concerning the application or effect of the laws of any jurisdiction other than, the existing laws of the state of Delaware.

We hereby consent to the use of this opinion as a part (Exhibit 5.1) of the Registration Statement and to all references to us in the Registration Statement. In giving such consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission thereunder. The opinion expressed herein is rendered on and as of the date hereof, and we assume no obligation to advise you, or to make any investigations, as to any legal developments or factual matters arising subsequent to the date hereof that might affect the opinion expressed herein.

---

| |
|:---|
| Very truly yours, |
| */s/ Lucosky Brookman LLP* |
| Lucosky Brookman LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 of Eightco Holdings, Inc., of our report dated April 15, 2025, relating to the consolidated financial statements of Eightco Holdings Inc. as of December 31, 2024 and for the year ended December 31, 2024.

/s/ Stephano Slack LLC

Wayne, Pennsylvania

March 13, 2026

## Exhibit 23.2

**Exhibit 23.2**

<u>Consent of Independent Registered Public Accounting Firm</u>

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 of Eightco Holdings, Inc., of our report dated April 1, 2024, relating to the consolidated financial statements of Eightco Holdings Inc. as of December 31, 2023 and for the year ended December 31, 2023.

/s/ Morison Cogen LLP

Blue Bell, Pennsylvania

March 13, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Eightco Holdings Inc.**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.001 par value per share | Other | 15000000 | $0.7911 | $11866500.00 | 0.0001381 | $1638.76 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $11866500.00  |  | $1638.76  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $1638.76  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (1) Pursuant to Rule 416(a) under the Securities Act, this Registration Statement shall also cover any additional shares of the Registrant's Common Stock that become issuable under the 2022 Plan, by reason of any stock dividend, stock split, recapitalization or any similar transaction effected without the receipt of consideration that results in an increase in the number of the registrant's outstanding shares of Common Stock. (2) Consists of 15,000,000 additional shares of Common Stock reserved for issuance under the 2022 Plan. (3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(h) promulgated under the Securities Act, based on the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Capital Market on March 11, 2026, the date of which is within five business days prior to filing this Registration Statement.

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| | |
|:---|:---|
| | |
| **Rule 457(p)** | **Rule 457(p)** |
| Fee Offset Claims | N/A |
| Fee Offset Sources | N/A |

---