# EDGAR Filing Document

**Accession Number:** 0001809750
**File Stem:** 0001477932-23-000719
**Filing Date:** 2023-2
**Character Count:** 30086
**Document Hash:** c1de2c5c35590f0bd261f12a2225058b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-23-000719.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0001477932-23-000719

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 8

**FILED AS OF DATE**: 20230202

**DATE AS OF CHANGE**: 20230202

**EFFECTIVENESS DATE**: 20230202

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Edible Garden AG Inc
- **CENTRAL INDEX KEY:** 0001809750
- **STANDARD INDUSTRIAL CLASSIFICATION:** AGRICULTURE PRODUCTION - CROPS [0100]
- **IRS NUMBER:** 850558704
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269545
- **FILM NUMBER:** 23583302

**BUSINESS ADDRESS:**
- **STREET 1:** 283 COUNTY ROAD 519
- **CITY:** BELVIDERE
- **STATE:** NJ
- **ZIP:** 07823
- **BUSINESS PHONE:** 908-750-3953

**MAIL ADDRESS:**
- **STREET 1:** 283 COUNTY ROAD 519
- **CITY:** BELVIDERE
- **STATE:** NJ
- **ZIP:** 07823

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Edible Garden Inc
- **DATE OF NAME CHANGE:** 20200415

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-1**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

---

| |
|:---|
| **EDIBLE GARDEN AG INCORPORATED** |
| (Exact name of registrant as specified in its charter) |

---

---

| | | |
|:---|:---|:---|
| **Delaware** | **100** | **85-0558704** |
| (State or other jurisdiction of <br> incorporation or organization) | (Primary standard industrial <br> classification code number) | (I.R.S. employer <br> identification number) |

---

**283 County Road 519**

**Belvidere, NJ 07823**

**<u>(908) 750-3953</u>**

(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)

**James E. Kras** 

**Chief Executive Officer**

**283 County Road 519**

**Belvidere, NJ 07823**

**<u>(908) 750-3953</u>**

(Name, address, including zip code, and telephone number, including area code, of agent for service)

Copies to:

---

| | |
|:---|:---|
| **Alexander R. McClean, Esq.**<br> **Margaret K. Rhoda, Esq.**<br> **Harter Secrest & Emery LLP** <br> **1600 Bausch & Lomb Place** <br> **Rochester, NY 14604** <br> **Tel: (585) 232-6500**<br> **Fax: (585) 232-2152** | **Mitchell Nussbaum, Esq.**<br> **Angela M. Dowd, Esq.**<br> **Loeb & Loeb LLP**<br> **345 Park Avenue**<br> **New York, NY 10154**<br> **Tel: (212) 407-4000** <br> **Fax: (212) 407-4990** |

---

**Approximate date of commencement of proposed sale to the public:** As soon as practicable after the effective date of this registration statement.

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933 check the following box. ☒

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ **333-268800**

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

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**

Edible Garden AG Incorporated (the "Company") is filing this registration statement with the Securities and Exchange Commission ("SEC") pursuant to Rule 462(b) as promulgated under the Securities Act of 1933, as amended. The contents of the Registration Statement on Form S-1 (File No. 333-268800) initially filed by the Company with the SEC on December 15, 2022 and declared effective by the SEC on February 2, 2023 ("the Prior Registration Statement"), including the exhibits thereto, are incorporated herein by reference.

The Company is filing this registration statement for the purpose of registering additional securities of the Company with the proposed maximum aggregate offering price not to exceed $4,017,525. The additional securities that are being registered for sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price set forth in Exhibit 107 to the Prior Registration Statement.

The required opinions and consents are listed on the Exhibit Index attached hereto and filed herewith.

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [5.1\*](edbl_ex51.htm) | [Opinion of Harter Secrest & Emery LLP](edbl_ex51.htm) |
| [23.1\*](edbl_ex231.htm) | [Consent of Marcum LLP](edbl_ex231.htm) |
| [23.2\*](edbl_ex51.htm) | [Consent of Harter Secrest & Emery LLP (included in Exhibit 5.1)](edbl_ex51.htm) |
| [24.1](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001809750/000147793222009295/edbl_s1.htm) | [Power of Attorney (included in the signature page of the Company's Registration Statement on this Form S-1) (incorporated by reference to the Company's Registration Statement on Form S-1 filed on December 15, 2022)](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001809750/000147793222009295/edbl_s1.htm) |
| [107\*](edbl_ex107.htm) | [Filing Fee Table](edbl_ex107.htm) |

---

____________

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Belvidere, State of New Jersey, on February 2, 2023.

---

| | |
|:---|:---|
| **EDIBLE GARDEN AG INCORPORATED** | **EDIBLE GARDEN AG INCORPORATED** |
| By: | */s/ James E. Kras* |
| Name: | James E. Kras |
| Title: | Chief Executive Officer and President |
|  | (principal executive officer) |

---

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** | **Title** | **Date** |
| */s/ James E. Kras* | Chief Executive Officer, President and Director | February 2, 2023 |
| James E. Kras | (principal executive officer) |  |
| *\** | Chief Financial Officer, Treasurer, Secretary and Director | February 2, 2023 |
| Michael James | (principal financial and accounting officer) |  |
| *\**  | Director | February 2, 2023 |
| Mathew McConnell |  |  |
| *\**  | Director | February 2, 2023 |
| Deborah Pawlowski |  |  |
| *\**  | Director | February 2, 2023  |
| Ryan Rogers |  |  |

---

---

| | |
|:---|:---|
| \* By: | */s/ James E. Kras* |
|  | James E. Kras, as attorney-in-fact |

---

## Exhibit 5.1

**EXHIBIT 5.1**

![](edbl_ex51img4.jpg)

February 2, 2023

Edible Garden AG Incorporated

283 County Road 519

Belvidere, NJ 07823

Re: Registration Statement on Form S-1

Ladies and Gentlemen:

We have acted as counsel to Edible Garden AG Incorporated, a Delaware corporation (the "Company"), in connection with the preparation and filing with the Securities and Exchange Commission (the "SEC"), pursuant to Rule 462(b) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), of the Company's Registration Statement on Form S-1 (the "Registration Statement"). The Registration Statement incorporates by reference the registration statement on Form S-1 (File No. 333-268800) initially filed by the Company with the SEC on December 15, 2022 and declared effective by the SEC on February 2, 2023 (the "Prior Registration Statement"), including the exhibits thereto. The Registration Statement covers the underwritten public offering and sale of up to $4,017,525 of the following securities (the "Securities"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. units (the "Units"), with each Unit to consist of either:

&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;a. &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;i. one share of common stock, par value $0.0001 per share (the "Common Stock," and all shares of Common Stock contained within the Units and sold as part of the Over-Allotment Option are the "Shares"); and

&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;ii. one warrant to purchase one share of Common Stock at an exercise price equal to the public offering price per Unit (including the warrants sold as part of the Over-Allotment Option, the "Warrants"); or

&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;b. &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;i. one pre-funded warrant to purchase one share of Common Stock ("Pre-Funded Warrants"); and

&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;ii. one Warrant;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. additional shares of Common Stock and/or Warrants pursuant to the over-allotment option of the underwriters described in the Prior Registration Statement (the "Over-Allotment Option");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. shares of Common Stock issuable upon exercise of the Warrants (the "Warrant Shares");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. shares of Common Stock issuable upon exercise of the Pre-Funded Warrants (the "Pre-Funded Warrant Shares");

<u> 1600 BAUSCH & LOMB PLACE ROCHESTER, NY 14604-2711 PHONE: 585.232.6500 FAX: 585.232.2152</u> <br> ROCHESTER, NY • BUFFALO, NY • ALBANY, NY • CORNING, NY • NEW YORK, NY

![](edbl_ex51img1.jpg)

Edible Garden AG Incorporated

February 2, 2023

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. warrants to purchase a number of shares of Common Stock equal to 5.0% of the number of Shares sold in the offering, at an exercise price equal to 110% of the public offering price per Unit (the "Representative's Warrants"), to be issued to the representative of the underwriters (the "Representative"); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. shares of Common Stock issuable upon exercise of the Representative's Warrants (the "Representative's Warrant Shares").

We understand that the Securities are to be sold to the underwriters as described in the Prior Registration Statement pursuant to an underwriting agreement, substantially in the form filed as an exhibit to the Prior Registration Statement, to be entered into by and among the Company and Representative, acting for itself and as representative for any other underwriters named therein (the "Underwriting Agreement"). In addition, we understand that American Stock Transfer & Trust Company, LLC (the "Warrant Agent") will serve as the warrant agent for the Warrants and Pre-Funded Warrants pursuant to a warrant agency agreement with the Company, substantially in the form filed as an exhibit to the Prior Registration Statement (the "Warrant Agency Agreement").

In connection with the foregoing, we have examined originals or copies of such corporate records of the Company, certificates and other communications of public officials, certificates of officers of the Company and such other documents as we have deemed relevant or necessary for the purpose of rendering the opinions expressed herein. As to questions of fact material to those opinions, we have, to the extent we deemed appropriate, relied on certificates of officers of the Company and on certificates and other communications of public officials. We have assumed the genuineness of all signatures on, and the authenticity of, all documents submitted to us as originals, the conformity to authentic original documents of all documents submitted to us as copies thereof, the due authorization, execution and delivery by the parties thereto other than the Company of all documents examined by us, and the legal capacity of each individual who signed any of those documents. In addition, we have assumed that (a) each of the Underwriting Agreement, Units, Warrants, Pre-Funded Warrants, Representative's Warrants, and Warrant Agency Agreement (the "Transaction Documents") will be duly executed and delivered by all parties thereto, (b) the Representative has the power, corporate or otherwise, to enter into and perform its obligations under the Underwriting Agreement and that the Underwriting Agreement will be a valid and binding obligation of the Representative, (c) the Warrant Agent has the power, corporate or otherwise, to enter into and perform its obligations under the Warrant Agency Agreement, and that the Warrant Agency Agreement will be a valid and binding obligation of the Warrant Agent, (d) there will not have occurred, prior to the date of the issuance of the Warrant Shares, Pre-Funded Warrant Shares, or Representative's Warrant Shares: (i) any change in law affecting the validity or enforceability of the Warrants, Pre-Funded Warrants, or Representative's Warrants or (ii) any amendments to the Transaction Documents, (e) at the time of the issuance and sale of the Securities: (i) the Company is validly existing and in good standing under the law of the State of Delaware, (ii) the Company has not amended its certificate of incorporation or bylaws, (iii) the board of directors of the Company and any committee thereof has not taken any action to amend, rescind or otherwise reduce its prior authorization of the issuance of the Securities and (iv) the Company will receive consideration in excess of par value for the issuance of the Shares, Warrant Shares, Pre-Funded Warrant Shares, and Representative's Warrant Shares, (f) the Registration Statement and the Prior Registration Statement remain effective, and the prospectus which is a part of the Prior Registration Statement, and the prospectus delivery requirements with respect thereto, fulfill all of the requirements of the Securities Act, throughout all periods relevant to the opinion, (g) the Securities will be offered in the manner and on the terms identified or referred to in the Prior Registration Statement, including all amendments thereto, and (h) all offers and sales of the Securities will be made in compliance with the securities laws of the states having jurisdiction thereof.

Based upon the foregoing, and subject to the additional qualifications set forth below, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. the Units have been duly authorized for issuance and, when issued and paid for in accordance with the terms of the Underwriting Agreement, will be valid and legally binding obligations of the Company;

![](edbl_ex51img2.jpg)

Edible Garden AG Incorporated

February 2, 2023

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. the Shares have been duly authorized for issuance and, when issued and paid for in accordance with the terms of the Underwriting Agreement, will be validly issued, fully paid and non-assessable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. the Warrants have been duly authorized for issuance and, when issued, sold and delivered by the Company in accordance with and in the manner described in the Prior Registration Statement, the Underwriting Agreement and the Warrant Agency Agreement will be validly issued and will constitute a valid and binding agreement of the Company enforceable against the Company in accordance with its terms.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. the Warrant Shares have been duly authorized for issuance and, when issued and delivered by the Company upon valid exercise of the Warrants and against receipt of the exercise price therefor, in accordance with and in the manner described in the Prior Registration Statement, Warrants and Warrant Agency Agreement will be validly issued, fully paid and non-assessable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. the Pre-Funded Warrants have been duly authorized for issuance and, when issued, sold and delivered by the Company in accordance with and in the manner described in the Prior Registration Statement, the Underwriting Agreement and the Warrant Agency Agreement will be validly issued and will constitute a valid and binding agreement of the Company enforceable against the Company in accordance with its terms;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. the Pre-Funded Warrant Shares have been duly authorized for issuance and, when issued and delivered by the Company upon valid exercise of the Pre-Funded Warrants and against receipt of the exercise price therefor, in accordance with and in the manner described in the Prior Registration Statement, Pre-Funded Warrants and Warrant Agency Agreement, will be validly issued, fully paid and non-assessable;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. the Representative's Warrants have been duly authorized for issuance and, when issued, sold and delivered by the Company in accordance with and in the manner described in the Prior Registration Statement and the Underwriting Agreement, will be validly issued and will constitute a valid and binding agreement of the Company enforceable against the Company in accordance with its terms; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. the Representative's Warrant Shares have been duly authorized for issuance and, when issued and delivered by the Company upon valid exercise of the Representative's Warrant and against receipt of the exercise price therefor, in accordance with and in the manner described in the Prior Registration Statement and the Representative's Warrant, will be validly issued, fully paid and non-assessable.

The opinions rendered in paragraphs 1, 3, 5 and 7 above are subject to (i) bankruptcy, insolvency, moratorium, fraudulent conveyance, fraudulent transfer and other similar laws affecting the rights and remedies of creditors generally, and (ii) constitutional and public policy limitations and general principles of equity (regardless of whether enforcement may be sought in a proceeding in equity or at law). In addition, we express no opinion as to: the right to collect any payment to the extent that such payment constitutes a penalty, premium, forfeiture or late payment charge; the enforceability of the governing law and forum selection provisions contained in any of the Transaction Documents; waivers of right to trial by jury; or any purported right of indemnification or exculpation with respect to illegal acts, intentional torts, violation of securities laws, negligence or willful misconduct.

The opinions expressed herein are limited exclusively to the applicable provisions of the Delaware General Corporate Law (the "DGCL") and the law of the State of New York as currently in effect, and we are expressing no opinion as to the effect of the laws of any other jurisdiction.

![](edbl_ex51img3.jpg)

Edible Garden AG Incorporated

February 2, 2023

This opinion letter has been prepared in accordance with the customary practice of lawyers who regularly give, and lawyers who regularly advise opinion recipients concerning, opinions of the type contained herein.

This opinion letter deals only with the specified legal issues expressly addressed herein, and you should not infer any opinion that is not explicitly addressed herein from any matter stated in this letter.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and the reference to this firm under the caption "Legal Matters" in the prospectus contained in the Prior Registration Statement. In giving such consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act and the rules and regulations thereunder. This opinion is rendered to you as of the date hereof and we assume no obligation to advise you or any other person hereafter with regard to any change after the date hereof in the circumstances or the law that may bear on the matters set forth herein even though the change may affect the legal analysis or legal conclusion or other matters in this letter.

---

| |
|:---|
| Very truly yours, |
| /s/ Harter Secrest & Emery LLP |

---

## Exhibit 23.1

**EXHIBIT 23.1**

<u>INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S CONSENT</u>

We consent to the incorporation by reference in this Registration Statement of Edible Garden AG Incorporated on Form S-1 filed pursuant to Rule 462(b) of the Securities Act of 1933, of our report dated March 24, 2022 (except for the reverse stock split described in Note 1, as to which the date is January 27, 2023), which includes an explanatory paragraph as to the Company's ability to continue as a going concern, with respect to our audits of the consolidated financial statements of Edible Garden AG Incorporated as of December 31, 2021 and 2020, for the year ended December 31, 2021, the period from January 1, 2020 to March 31, 2020 (Predecessor operations), and the period from March 28, 2020 to December 31, 2020 (Successor operations), which report appears in the Registration Statement of Edible Garden AG Incorporated on Form S-1 (File No. 333-268800). We also consent to the reference to our Firm under the heading "Experts" in the Prospectus, which is part of this Registration Statement.

/s/ Marcum LLP

Marcum LLP

Costa Mesa, California

February 2, 2023

## Ex-Filing

**EXHIBIT 107**

**Calculation of Filing Fee Tables**

**FORM S-1**

(Form Type)

**EDIBLE GARDEN AG INCORPORATED**

(Exact name of registrant as specified in its charter)

**Table 1: Newly Registered Securities**<br>

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security Type** | **Security Class Title<sup>(3)</sup>** | **Fee Calculation Rule** | **Amount Registered** | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price<sup>(1)(2)</sup>** | **Fee Rate** | **Amount of Registration Fee** |
| Fees to Be Paid | Equity | Units consisting of either one share of Common Stock, par value $0.0001 per share or one Pre-funded Warrant to purchase one share of Common Stock, and one Warrant to purchase one share of Common Stock | 457 (o) |  |  | $1955000 | 0.0001102 | $215.44 |
| Fees Previously Paid | Equity | Common Stock included as part of the Unit | 457 (g) |  |  |  |  |  |
| Fees Previously Paid | Equity | Pre-funded Warrants to purchase shares of Common Stock included as part of the Units | 457 (g) |  |  |  |  |  |
| Fees Previously Paid | Equity | Common Stock Underlying Pre-funded Warrants | 457 (g) |  |  |  |  |  |
| Fees Previously Paid | Equity | Warrants to purchase shares of Common Stock included as part of the Units | 457 (g) |  |  |  |  |  |
| Fees to Be Paid | Equity | Common Stock Underlying Warrants | 457 (o) |  |  | $1955000 | 0.0001102 | $215.44 |
| Fees Previously Paid | Equity | Representative's Warrants to purchase Common Stock<sup>(4)</sup> | 457 (g) |  |  |  |  |  |
| Fees to Be Paid | Equity | Common Stock Underlying Representative's Warrants | 457 (o) |  |  | $107525 | 0.0001102 | $11.85 |
|  |  | **Total Offering Amounts** |  |  |  | $**4017525** |  | $**442.73** |
|  |  | **Total Fees Previously Paid** |  |  |  |  |  | $**0.00** |
|  |  | **Total Fee Offsets** |  |  |  |  |  | $**442.73** **<sup>(5)</sup>** |
|  |  | **Net Fee Due**  |  |  |  |  |  | $**0.00** |

---

(1) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act of 1933, as amended (the "Securities Act") and includes shares of common stock and/or warrants that may be issued upon exercise of a 45-day option granted to the underwriters to cover over-allotments, if any.

(2) Represents only the additional amount of securities being registered. Does not include the securities the Registrant previously registered on a registration statement on Form S-1, as amended (File No. 333-268800).

(3) Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional shares of common stock as may be issued after the date hereof as a result of stock splits, stock dividends or similar transactions.

(4) The Representative's Warrants are exercisable for a number of shares of common stock equal to 5.0% of the number of shares of common stock sold in this offering, at a per share exercise price equal to 110% of the public offering price. The Representative's Warrants are exercisable commencing six months immediately following the closing of this offering and expire five years after the closing of this offering. As estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(g) under the Securities Act. Resales of shares of common stock issuable upon exercise of the Representative's Warrants on a delayed or continuous basis pursuant to Rule 415 under the Securities Act are also registered hereby.

(5) Earlier paid on November 1, 2021 as set forth in Table 2 below.

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** | **Table 2 - Fee Offset Claims and Sources** |
|  | **Registrant Name** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** | **Rule 457(p)** |
| **Fee Offset Claims** | Edible Garden AG Incorporated<br> S-1<sup>(1)</sup> | 333-260655 | 11/1/2021 |  | $2213.66 | Equity | Common stock, par value $0.0001 per share |  | $57632250.00 |  |
| **Fee Offset Sources** | Edible Garden AG Incorporated<br> S-1<sup>(1)</sup> | 333-260655 |  | 4/26/2022 |  |  |  |  |  | $8612.00 |

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(1) The Registrant has completed any offering that included the unsold securities under the prior registration statement.