# EDGAR Filing Document

**Accession Number:** 0001777319
**File Stem:** 0001493152-26-006709
**Filing Date:** 2026-2
**Character Count:** 26697
**Document Hash:** b979f79335716e93b2ff6ddb455468f0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-006709.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001493152-26-006709

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 20

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**EFFECTIVENESS DATE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CISO Global, Inc.
- **CENTRAL INDEX KEY:** 0001777319
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 834210278
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293465
- **FILM NUMBER:** 26633045

**BUSINESS ADDRESS:**
- **STREET 1:** 6900 E. CAMELBACK ROAD
- **STREET 2:** SUITE 240
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85251
- **BUSINESS PHONE:** 480-389-3444

**MAIL ADDRESS:**
- **STREET 1:** 6900 E. CAMELBACK ROAD
- **STREET 2:** SUITE 240
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85251

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CERBERUS CYBER SENTINEL CORP
- **DATE OF NAME CHANGE:** 20190520

**As filed with the Securities and Exchange Commission on February 13, 2026**

**Registration No. 333** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**CISO GLOBAL, INC.**

**(Exact Name of Registrant as Specified in Its Charter)**

---

| | |
|:---|:---|
| **Delaware** | **83-4210278** |
| **(State or Other Jurisdiction of**<br> **Incorporation or Organization)** | **(IRS Employer**<br> **Identification Number)** |

---

**6900 E. Camelback Road, Suite 900**

**Scottsdale, Arizona 85251**

**(Address of Principal Executive Offices) (Zip Code)**

**CISO Global, Inc. 2023 Equity Incentive Plan, as amended**

**(Full Title of the Plan)**

****

<br> **David G. Jemmett**

**Chief Executive Officer**

**CISO Global, Inc.**

**6900 E. Camelback Road, Suite 900**

**Scottsdale, Arizona 85251**

**(480) 389-3444**

**(Name, Address, and Telephone Number, Including Area Code, of Agent for Service)**

---

| | | |
|:---|:---|:---|
|  | ***Copies to*:** |  |
| **Katherine A. Beck**<br> **Adin J. Tarr**<br> **Greenberg Traurig, LLP**<br> **2375 E. Camelback Road, Suite 800**<br> **Phoenix, Arizona 85016**<br> **(602) 445-8000** |  | **Debra Gallington**<br> **General Counsel**<br> **6900 E. Camelback Road, Suite 900**<br> **Scottsdale, Arizona 85251**<br> **(480) 389-3444** |

---

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**

We are filing this Registration Statement with the Securities and Exchange Commission (the "<u>Commission</u>") to register an aggregate of 10,000,000 additional shares (the "<u>Additional Shares</u>") of our common stock, par value $0.00001 per share ("<u>Common Stock</u>"), available for issuance under our 2023 Equity Incentive Plan, as amended (the "<u>Plan</u>"). The Additional Shares are being registered in addition to our Common Stock previously registered for issuance under the Plan pursuant to our Registration Statement on Form S-8 filed with the Commission on October 31, 2023 (Registration No. 333-275230) (such prior Registration Statement on Form S-8, the "<u>Prior Registration Statement</u>").

This Registration Statement relates to securities of the same class as those registered under the Prior Registration Statement and is being filed in accordance with General Instruction E to Form S-8 regarding the registration of additional securities. Pursuant to such instruction, the contents of the Prior Registration Statement are hereby incorporated by reference and made part of this Registration Statement, except to the extent supplemented, superseded or modified by the specific information set forth below or the specific exhibits attached hereto.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following documents, which we have filed with the Commission, are incorporated by reference in this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Annual
 Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/1777319/000164117225001660/form10-k.htm) for the year ended December 31, 2024, as filed with the Commission on
 March 31, 2025;

(b) Quarterly
 Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1777319/000164117225010897/form10-q.htm) for the quarter ended March 31, 2025, as filed with the Commission on
 May 15, 2025;

(c) Quarterly
 Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1777319/000164117225023931/form10-q.htm) for the quarter ended June 30, 2025, as filed with the Commission on
 August 14, 2025;

(d) Quarterly
 Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1777319/000149315225022410/form10-q.htm) for the quarter ended September 30, 2025, as filed with the Commission
 on November 13, 2025;

(d) Current
 Reports on Form 8-K, as filed with the Commission on [January 14, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225002225/form8-k.htm) (as amended by Form
 8-K filed on [January 17, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225002610/form8-ka.htm)), [April 11, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000164117225003809/form8-k.htm) , [April 28, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000164117225006299/form8-k.htm) , [May 2, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000164117225008433/form8-k.htm) , [June 3, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000164117225013370/form8-k.htm) , [August 5, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000164117225022152/form8-k.htm) , [September 29, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225015890/form8-k.htm) , [October 21, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225018827/form8-k.htm) , [December 16, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225028007/form8-k.htm) , [December 29, 2025](https://www.sec.gov/Archives/edgar/data/1777319/000149315225029360/form8-k.htm) , [January 2, 2026](https://www.sec.gov/Archives/edgar/data/1777319/000149315226000105/form8-k.htm) , and [January 16, 2026](https://www.sec.gov/Archives/edgar/data/1777319/000149315226002558/form8-k.htm) , but only to the extent that the items therein are
 specifically stated to be "filed" rather than "furnished" for the
 purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the " <u>Exchange Act</u> "); and

(e) The description of our Common Stock contained in [Exhibit 4.2](http://www.sec.gov/Archives/edgar/data/1777319/000149315224014818/ex4-2.htm) of our Annual Report on Form 10-K for the year ended December 31, 2024, as filed with the Commission on March 31, 2025, including any amendment or report filed for the purpose of updating such description.

In addition, all documents subsequently filed with the Commission by the Registrant 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 in this Registration Statement and to be a part hereof from the date of filing of such documents; except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under Item 2.02 or 7.01 of Form 8-K that is not deemed "filed" under such provisions. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement. Under no circumstances will any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the contrary.

You should rely only on the information provided or incorporated by reference in this Registration Statement or any related prospectus. We have not authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement or any related prospectus is accurate as of any date other than the date on the front of the document.

**Item 4.** **Description of Securities.**

Not applicable.

**Item 5.** **Interests of Named Experts and Counsel.**

None.

**Item 6.** **Indemnification of Directors and Officers.**

Section 145 of the Delaware General Corporation Law permits, in general, a Delaware corporation to indemnify any person who was or is a party to any proceeding (other than an action by, or in the right of, the corporation) by reason of the fact that he or she is or was a director or officer of the corporation, or served another business enterprise in any capacity at the request of the corporation, against liability incurred in connection with such proceeding, including the expenses (including attorney's fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred in connection with such proceeding, if such person acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests of the corporation and, in criminal actions or proceedings, additionally had no reasonable cause to believe that his or her conduct was unlawful. A Delaware corporation's power to indemnify applies to actions brought by or in the right of the corporation as well, but only to the extent of expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of the action or suit, provided that no indemnification shall be provided in such actions in the event of any adjudication of negligence or misconduct in the performance of such person's duties to the corporation, unless a court believes that in light of all the circumstances indemnification should apply. Section 145 of the Delaware General Corporation Law also permits, in general, a Delaware corporation to purchase and maintain insurance on behalf of any person who is or was a director or officer of the corporation, or served another entity in any capacity at the request of the corporation, against liability incurred by such person in such capacity, whether or not the corporation would have the power to indemnify such person against such liability.

We have obtained insurance covering our directors and officers against losses and insuring us against certain of our obligations to indemnify our directors and officers.

Our second amended and restated by-laws provide that we shall indemnify each of our directors and officers against all expenses (including attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by reason of the fact that he or she is a director or officer. This right of indemnification conferred in our second amended and restated by-laws is not exclusive of any other right.

In addition, our amended and restated certificate of incorporation, as amended, includes a provision that eliminates the personal liability of our directors for monetary damages for breach of their fiduciary duty as directors to the extent permitted by Section 102 of the Delaware General Corporation Law.

These indemnification provisions may be sufficiently broad to permit indemnification of our directors and officers for liabilities (including reimbursement of expenses incurred) arising under the Securities Act.

**Item 7.** **Exemption From Registration Claimed.**

Not applicable.

**Item 8.** **Exhibits.**

---

| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Exhibit** |
| 5.1 | [Opinion of Greenberg Traurig, LLP](ex5-1.htm) |
| 10.1 | [2023 Equity Incentive Plan, as amended (1)](https://www.sec.gov/Archives/edgar/data/1777319/000149315225028007/ex10-1.htm) |
| 23.1 | [Consent of Semple, Marchal & Cooper, LLP](ex23-1.htm) |
| 23.2 | [Consent of Baker Tilly Chile Ltda.](ex23-2.htm) |
| 23.3 | [Consent of Greenberg Traurig, LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1 | [Power of Attorney (set forth on the signature page of this Registration Statement)](#p_001) |
| 107 | [Filing Fee Table](ex107.htm) |

---

(1) Incorporated
 by reference to the Registrant's Form 8-K filed with the Commission on December 16, 2025.

**Item 9.** **Undertakings.**

The undersigned registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To
 file, during any period in which offers or sales are being made, a post-effective amendment
 to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 Commission pursuant to Rule
 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20%
 change in the maximum aggregate offering price set forth in the "Calculation of Filing
 Fee Tables" in the effective registration statement; and

(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 (1)(i) and (1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That,
 for the purpose of determining any liability under the Securities Act, each such post-effective
 amendment shall be deemed to be a new registration statement relating to the securities offered
 therein, and the offering of such securities at that time shall be deemed to be the initial
 bona fide offering thereof.

(3) To
 remove from registration by means of a post-effective amendment any of the securities being
 registered which remain unsold at the termination of the offering.

The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Scottsdale, state of Arizona, on February 13, 2026.

---

| | |
|:---|:---|
| CISO GLOBAL, INC. | CISO GLOBAL, INC. |
| By: | */s/ David G. Jemmett* |
|  | David G. Jemmett |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

**KNOW ALL PERSONS BY THESE PRESENTS**, that each person whose signature appears below constitutes and appoints jointly and severally, David G. Jemmett and Debra L. Smith and each of them, as his or her true and lawful attorney-in-fact and agents, 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, 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 in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his or her substitute or substitutes, 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.

---

| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| */s/ David G. Jemmett* | Chief Executive Officer and Director | February 13, 2026 |
| David G. Jemmett | (Principal Executive Officer) |  |
| */s/ Debra L. Smith* | Chief Financial Officer (Principal | February 13, 2026 |
| Debra L. Smith | Financial and Accounting Officer) |  |
| */s/ Phillip Balatsos* | Director | February 13, 2026 |
| Phillip Balatsos |  |  |
| */s/ Andrew Hancox* | Director | February 13, 2026 |
| Andrew Hancox |  |  |
| */s/ Mohsen (Michael) Khorassani* | Director | February 13, 2026 |
| Mohsen (Michael) Khorassani |  |  |
| */s/ Andrew K. McCain* | Director | February 13, 2026 |
| Andrew K. McCain |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

February 13, 2026

CISO Global, Inc.

6900 E. Camelback Road, Suite 900

Scottsdale, Arizona 85251

---

| | |
|:---|:---|
| **Re:** | **Registration Statement on Form S-8 CISO Global, Inc.** |

---

Ladies and Gentlemen:

As legal counsel to CISO Global, Inc., a Delaware corporation (the "<u>Company</u>"), we have assisted in the preparation of the Company's Registration Statement on Form S-8 (the "<u>Registration Statement</u>"), to be filed with the Securities and Exchange Commission on or about February 13, 2026, in connection with the registration under the Securities Act of 1933, as amended, of 10,000,000 shares of the Company's common stock, par value $0.00001 per share ("<u>Common Stock</u>"), issuable under the Company's 2023 Equity Incentive Plan, as amended (the "<u>Plan</u>"). The shares of Common Stock issuable pursuant to the Plan are collectively referred to as the "<u>Shares</u>." The facts, as we understand them, are set forth in the Registration Statement.

With respect to the opinion set forth below, we have examined originals, certified copies, or copies otherwise identified to our satisfaction as being true copies, only of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. The Amended and Restated Certificate of Incorporation of the Company, as amended to date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. The Second Amended and Restated By-laws of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. Records of corporate proceedings of the Company related to the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. The Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;E. The Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;F. Such other documents, corporate records, certificates of public officials, and other instruments as we have deemed necessary or advisable for the purpose of rendering this opinion.

Subject to the assumptions that (i) the documents and signatures examined by us are genuine and authentic, and (ii) the persons executing the documents examined by us have the legal capacity to execute such documents, and subject to the further limitations and qualifications set forth below, based solely upon our review of items A through F above, it is our opinion that the Shares will be validly issued, fully paid, and nonassessable when issued and sold in accordance with the terms of the Plan.

We express no opinion as to the applicability or effect of any laws, orders, or judgments of any state or other jurisdiction other than federal securities laws and the substantive laws of the state of Delaware, including judicial interpretations of such laws. Further, our opinion is based solely upon existing laws, rules, and regulations, and we undertake no obligation to advise you of any changes that may be brought to our attention after the date hereof.

We hereby expressly consent to any reference to our firm in the Registration Statement, inclusion of this Opinion as an exhibit to the Registration Statement, and to the filing of this Opinion with any other appropriate governmental agency.

---

| |
|:---|
| Very truly yours, |
| */s/ Greenberg Traurig, LLP* |

---

Greenberg Traurig, LLP \| Attorneys at Law <br> 2375 East Camelback Road \| Suite 800 \| Phoenix, Arizona 85016 \| T +1 602.445.8000\| F +1 602.445.8100 <br> www.gtlaw.com

## Exhibit 23.1

**Exhibit 23.1**

![](ex23-1_001.jpg)

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

We hereby consent to the use in this Registration Statement on Form S-8 of our report dated March 31, 2025, relating to the consolidated financial statements of CISO Global, Inc (the "Company"), which are included by reference in the Registration Statement on Form S-8 (No. 333-).

![](ex23-1_002.jpg)

Certified Public Accountants

Phoenix, Arizona

February 13, 2026

![](ex23-1_003.jpg)

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_001.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

(Form Type)

**CISO Global, Inc.**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Amount Registered (1)** | **Amount Registered (1)** | **Proposed Maximum Offering Price Per Unit (2)** | **Maximum Aggregate Offering Price (2)** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Common Stock, par value $0.00001 per share | 457(c) and 457(h) |  | 10000000 | $0.3692 | $3692000 | 0.00013810 | $509.87 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  |  | $3692000 |  | $509.87 |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  |  | $509.87 |

---

(1) Pursuant
 to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities
 Act"), this Registration Statement shall also cover any additional shares of CISO Global,
 Inc. (the "Registrant") common stock, par value $0.00001 per share ("Common
 Stock"), that may become issuable under the CISO Global, Inc. 2023 Equity Incentive
 Plan, as amended, by reason of any stock dividend, stock split, recapitalization, or any
 other similar transaction that results in an increase in the number of outstanding shares
 of Common Stock of the Registrant.

(2) Pursuant
 to Rule 457(c) and 457(h) under the Securities Act, the proposed maximum offering price per
 share and the proposed maximum aggregate offering price for the shares have been calculated
 solely for the purpose of computing the registration fee on the basis of the average high
 and low prices of the Registrant's Common Stock as reported by the Nasdaq Stock Market
 LLC on February 11, 2026.