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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><B>As filed with the Securities
and Exchange Commission on October 5, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-right: 0; margin-left: 0"><B>Registration No. _______</B>_</P>

<HR ALIGN="CENTER" STYLE="width: 100%">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>TWO HANDS CORPORATION</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 44%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="width: 13%; padding-right: 0.8pt">&nbsp;</TD>
    <TD STYLE="width: 43%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center"><FONT><B>42-1770123</B></FONT></TD></TR>
  <TR>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="padding-right: 0.8pt">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(I.R.S. Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
  <TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1035 Queensway East</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mississauga, Ontario, Canada</B></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 6pt; text-align: center"><B>L4Y 4C1</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Address of Principal Executive Offices)</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Zip Code)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 0.8pt; text-align: center">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>Two Hands Corporation 2021 Stock Incentive Plan</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Full title of the plan)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nadav Elituv</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Chief Executive Officer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Two Hands Corporation</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1035 Queensway East</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Mississauga, Ontario L4Y 4C1</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Canada</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Name and address of agent for service)</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><B>(416) 357-0399</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="3" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">(Telephone number, including area code, of agent of service)</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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 &#8220;large
accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221;
in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 26%; padding-right: 2pt; padding-left: 3pt">Large&nbsp;accelerated&nbsp;filer</TD>
    <TD STYLE="width: 5%; padding-right: 0.75pt; padding-left: 3pt">[ &nbsp;&nbsp;] </TD>
    <TD STYLE="width: 25%; padding-right: 0.75pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="width: 39%; padding-right: 2pt; padding-left: 3pt">Accelerated&nbsp;filer</TD>
    <TD STYLE="width: 5%; padding-right: 2pt; padding-left: 3pt">[ &nbsp;&nbsp;] </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 2pt; padding-left: 3pt">Non-accelerated filer</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 3pt">[X] </TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3pt">Smaller&nbsp;reporting&nbsp;company</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3pt">[X] </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.75pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3pt">Emerging growth company</TD>
    <TD STYLE="padding-right: 2pt; padding-left: 3pt">[X] </TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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. [ &nbsp;&nbsp;]</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><B>CALCULATION OF REGISTRATION
FEE</B>&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 30%; border-bottom: black 1pt solid; padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Title of Each Class of</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Securities to be</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Registered</B></P></TD>
    <TD STYLE="width: 1%; padding-right: 0.75pt; padding-left: 0.75pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 15%; border-bottom: black 1pt solid; padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount to be</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registered<SUP>(1)(2)</SUP></B></P></TD>
    <TD STYLE="width: 1%; padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="width: 16%; border-bottom: black 1pt solid; padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed Maximum</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price Per Share<SUP>(3)</SUP></B></P></TD>
    <TD STYLE="width: 1%; padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="width: 20%; border-bottom: black 1pt solid; padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed Maximum</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Aggregate Offering</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price<SUP>(3)</SUP></B></P></TD>
    <TD STYLE="width: 1%; padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="width: 15%; border-bottom: black 1pt solid; padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Registration Fee</B></P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Common Stock, par value</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">$0.0001 per share</P></TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 0.75pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 0.75pt; text-align: center; font: 10pt Times New Roman, Times, Serif">200,000,000</TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 0.75pt; text-align: center; font: 10pt Times New Roman, Times, Serif">$0.002435</TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 0.75pt; text-align: center; font: 10pt Times New Roman, Times, Serif">$490,000</TD>
    <TD STYLE="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; padding-left: 0.75pt; text-align: center; font: 10pt Times New Roman, Times, Serif">$45.42</TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 9%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">(1)</TD>
    <TD STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 89%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Represents 200,000,000 shares of the registrant&#8217;s common stock reserved
    for issuance pursuant to the 2021 Stock Incentive Plan, as amended (the &#8220;2021 Plan&#8221;).</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt">(2)</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the
    &#8220;Securities Act&#8221;), this Registration Statement shall also cover an indeterminate amount of additional shares of the registrant&#8217;s
    common stock that become issuable under the 2021 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&#8217;s outstanding shares of
    common stock.&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt">(3)</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Estimated pursuant to Rule 457(c) of the Securities Act, solely for purposes
    of calculating the registration fee, on the basis of the closing price of the common stock of the Registrant as traded in the over-the-counter
    market and reported on the OTC Pink on September 30, 2021.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>





<HR ALIGN="CENTER" STYLE="width: 100%">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>TABLE OF CONTENTS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="width: 75%; padding-right: 5.4pt; padding-left: 5.4pt">PART I</TD>
    <TD STYLE="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">4</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">4</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 1. Plan Information</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">4</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 2. Registrant Information and Employee Program Annual Information</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">4</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">PART II</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 3. Incorporation of Documents by Reference</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 4. Description of Securities</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 5. Interests of Named Experts and Counsel</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 6. Indemnification of Directors and Officers</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">5</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 7. Exemption from Registration Claimed</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">6</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 8. Exhibits</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">6</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;&nbsp;&nbsp;Item 9. Undertakings</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">6</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">SIGNATURES</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">8</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="color: #0070C0; font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">PART I</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 1. Plan Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">See Item 2 below.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 2. Registrant Information and Employee Program Annual
Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">The documents containing the information specified in Part I, Items
1 and 2, will be delivered to each of the participants in accordance with Form S-8 and Rule 428 promulgated under the Securities Act.
The participants shall be provided a written statement notifying them that upon written or oral request they will be provided, without
charge, (i) the documents incorporated by reference in Item 3 of Part II of the registration statement, and (ii) other documents required
to be delivered pursuant to Rule 428(b). The statement will inform the participants that these documents are incorporated by reference
in the Section 10(a) prospectus, and shall include the address (giving title or department) and telephone number to which the request
is to be directed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="color: #0070C0; font: bold 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">PART II</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 3. Incorporation of Certain Documents by Reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">The following documents are hereby incorporated by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD>The registrant's annual report on Form 10-K for the fiscal year ended December 31, 2020 filed with the Commission on March 29, 2021
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &quot;Exchange Act&quot;).</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD>The Company&#8217;s Quarterly Reports on&nbsp;Forms 10-Q&nbsp;for the quarterly periods ended March 31, 2021, June 30, 2021, as filed
with the Commission on May 17, 2021 and August 16, 2021, respectively.</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="width: 98%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on January 20, 2021, February 26, 2021, March 16, 2021, April 15, 2021, May 5, 2021, June 4, 2021, July 1, 2021, July 22, 2021, August 31, 2021, September 1, 2021, September 2, 2021, September 8, 2021, September 9, 2021, September 14, 2021, September 15, 2021, and September 20, 2021. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of the Registrant&rsquo;s common stock, which is contained in a registration statement on Form 8-A filed with the Commission on June 14, 2019 (File No. <FONT STYLE="background-color: white">000-56065</FONT>) under the Exchange Act, including any amendment or report filed for the purpose of updating such description.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD>All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the financial
statements in the Form 10-K referred to in (a) above, except current reports on Form 8-K to the extent they contain information furnished
pursuant to either Item 2.02, Item 7.01 or Item 9.01 thereof.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In addition to the forgoing, all documents subsequently filed 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 in this registration statement by reference and to be a part hereof from the date of filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Any statement contained in this registration statement, in a supplement
to this registration statement or in a document 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 subsequently filed supplement to this registration
statement or in any document that is subsequently incorporated by reference herein modifies or supersedes such statement. Any statement
so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
All information appearing in this registration statement is qualified in its entirety by the information and financial statements (including
notes thereto) appearing in the documents incorporated herein by reference, except to the extent set forth in the immediately preceding
statement.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 4. Description of Securities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 5. Interests of Named Experts and Counsel.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 6. Indemnification of Directors and Officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Section 145 of the Delaware General Corporation Law, as amended,
authorizes the registrant to indemnify any director or officer, under certain prescribed circumstances, and subject to certain limitations
against certain costs and expenses, including attorneys' fees actually and reasonably incurred in connection with any action, suit or
proceeding, whether civil, criminal, administrative or investigative, to which a person is a party by reason of being a director or officer
of the registrant if it is determined that such person acted in accordance with the applicable standard of conduct set forth in such statutory
provisions. The registrant's Certificate of Incorporation, as amended, contains provisions relating to the indemnification of directors
and officers and its Bylaws extends such indemnities to the full extent permitted by Delaware law.</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant
has been informed 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">The registrant may also purchase and maintain insurance for the benefit
of any director or officer, which may cover claims for which it could not indemnify such persons.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;Item 7. Exemption From Registration Claimed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;Not applicable.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">&nbsp;Item 8. Exhibits.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">The following exhibits are filed as part of this
registration statement.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 13%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><B>Exhibit No.</B></TD>
    <TD STYLE="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><B>Description</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><A HREF="ex41.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">Two Hands Corporation 2021 Stock Incentive Plan</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><A HREF="ex5.htm" STYLE="-sec-extract: exhibit">5.1</A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">Legal opinion of Magri Law, LLC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><A HREF="ex231.htm" STYLE="-sec-extract: exhibit">23.1</A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">Consent of Sadler, Gibb &amp; Associates LLC</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><A HREF="ex5.htm" STYLE="-sec-extract: exhibit">23.2</A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">Consent of Magri Law, LLC (included in Exhibit 5.1 hereto).</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(221,219,219)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt"><A HREF="#a_001">24.1</A></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-indent: -5.3pt">Power of Attorney (included on Signature page hereto)</TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Item 9. Undertakings.</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 20.25pt"></TD><TD STYLE="width: 18pt">(a)</TD><TD>The undersigned registrant hereby undertakes:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 38.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.25pt"></TD><TD STYLE="width: 18pt">1.</TD><TD>To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 74.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 101.25pt"></TD><TD STYLE="width: 9pt">i.</TD><TD>to include any prospectus required by Section 10(a)(3) of the Securities Act.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 110.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 101.25pt"></TD><TD STYLE="width: 9pt">ii.</TD><TD>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 the 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 &quot;Calculation
of Registration Fee&quot; table in the effective registration statement</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 110.25pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 101.25pt"></TD><TD STYLE="width: 9pt">iii.</TD><TD>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 (a)(1)(i) and (a)(1)(ii) above do not
apply if the information required to be included in a post-effective amendment by those paragraphs is contained in the periodic 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 into this registration statement.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.25pt"></TD><TD STYLE="width: 18pt">2.</TD><TD>That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered herein, and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.</TD></TR></TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 74.25pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 56.25pt"></TD><TD STYLE="width: 18pt">3.</TD><TD>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.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 20.25pt"></TD><TD STYLE="width: 18pt">(b)</TD><TD>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Act of 1933 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated
by reference in the 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.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 6pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 20.25pt"></TD><TD STYLE="width: 18pt">(c)</TD><TD>Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 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 of 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.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: #0070C0"><B>&nbsp;</B></P>

<P STYLE="font: bold 12pt Times New Roman, Times, Serif; color: #0070C0; margin: 0; text-align: center">&nbsp;&nbsp;SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">Pursuant to the requirements of the Securities Act of 1933, 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 Toronto, Ontario, Canada,
on October 5, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in; text-indent: -0.5in"><B>TWO HANDS CORPORATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in; text-indent: -0.5in"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in"><FONT STYLE="text-decoration: none">By:</FONT>
<U>/s/Nadav Elituv</U> <I>&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;</I>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in">Nadav Elituv</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in">President and Chief Executive Officer</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in">(Principal Executive Officer)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3in; text-indent: 0.5in"><B>&nbsp;</B></P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-left: 0"><B><A NAME="a_001"></A>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">KNOW ALL PERSONS BY THESE PRESENTS that each individual whose signature
appears below constitutes and appoints Nadav Elituv, his true and lawful attorney-in-fact and agent with full power of substitution, for
him and in his 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 agent, 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 might or could
do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute, may lawfully do or cause to
be done or by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;Pursuant to the requirements of the Securities Act, this registration
statement has been signed by the following persons in the capacities and on the date indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%; border-bottom: Black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt"><B>Signature</B></TD>
    <TD STYLE="width: 1%; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="width: 48%; border-bottom: Black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt"><B>Title</B></TD>
    <TD STYLE="width: 1%; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="width: 16%; border-bottom: Black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt"><B>Date</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">/s/ Nadav Elituv</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">President, Chief Executive Officer and Director</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">October 5, 2021</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">Nadav Elituv</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">(Principal Executive Officer)</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">/s/ Steven Gryfe</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">Chief Financial Officer</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">October 5, 2021</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">Steven Gryfe</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">(Principal Financial and Accounting Officer)</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">/s/ Ryan Wilson</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">Director</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">October 5, 2021</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">Ryan Wilson</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">/s/ <FONT STYLE="background-color: white">Bradley Southam</FONT></TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">Director</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">October 5, 2021</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">Bradley Southam</P></TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 0.75pt; padding-left: 0.75pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-right: 0; margin-left: 0">&nbsp;</P>

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[{"type": "S-8", "sequence": "1", "filename": "twohs81021.htm", "description": "FORM S-8", "secsgml_size_bytes": 56938}]
{"company-data": {"conformed-name": "Two Hands Corp", "cik": "0001494413", "assigned-sic": "7389", "irs-number": "421770123", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-260061", "film-number": "211306704"}, "business-address": {"street1": "1035 QUEENSWAY EAST", "city": "MISSISSAUGA", "state": "A6", "zip": "L4Y 4C1", "phone": "416-357-0399"}, "mail-address": {"street1": "1035 QUEENSWAY EAST", "city": "MISSISSAUGA", "state": "A6", "zip": "L4Y 4C1"}, "former-company": [{"former-conformed-name": "TWO HANDS Corp", "date-changed": "20160901"}, {"former-conformed-name": "Innovative Product Opportunities Inc.", "date-changed": "20100616"}]}
As filed with the Securities
and Exchange Commission on October 5, 2021
Registration No. _______
_
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT
OF 1933
TWO HANDS CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
42-1770123
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
1035 Queensway East
Mississauga, Ontario, Canada
L4Y 4C1
(Address of Principal Executive Offices)
(Zip Code)
Two Hands Corporation 2021 Stock Incentive Plan
(Full title of the plan)
Nadav Elituv
Chief Executive Officer
Two Hands Corporation
1035 Queensway East
Mississauga, Ontario L4Y 4C1
Canada
(Name and address of agent for service)
(416) 357-0399
(Telephone number, including area code, of agent of service)
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
[   ]
Non-accelerated filer
[X]
Smaller reporting company
[X]
Emerging growth company
[X]
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. [   ]
1
CALCULATION OF REGISTRATION
FEE
Title of Each Class of
Securities to be
Registered
Amount to be
Registered
(1)(2)
Proposed Maximum
Offering
Price Per Share
(3)
Proposed Maximum
Aggregate Offering
Price
(3)
Amount of
Registration Fee
Common Stock, par value
$0.0001 per share
200,000,000
$0.002435
$490,000
$45.42
(1)
Represents 200,000,000 shares of the registrant's common stock reserved
    for issuance pursuant to the 2021 Stock Incentive Plan, as amended (the "2021 Plan").
(2)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the
    "Securities Act"), this Registration Statement shall also cover an indeterminate amount of additional shares of the registrant's
    common stock that become issuable under the 2021 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.
(3)
Estimated pursuant to Rule 457(c) of the Securities Act, solely for purposes
    of calculating the registration fee, on the basis of the closing price of the common stock of the Registrant as traded in the over-the-counter
    market and reported on the OTC Pink on September 30, 2021.
2
TABLE OF CONTENTS
PART I
4
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
4
Item 1. Plan Information
4
Item 2. Registrant Information and Employee Program Annual Information
4
PART II
5
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
5
Item 3. Incorporation of Documents by Reference
5
Item 4. Description of Securities
5
Item 5. Interests of Named Experts and Counsel
5
Item 6. Indemnification of Directors and Officers
5
Item 7. Exemption from Registration Claimed
6
Item 8. Exhibits
6
Item 9. Undertakings
6
SIGNATURES
8
3
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
Item 1. Plan Information.
See Item 2 below.
Item 2. Registrant Information and Employee Program Annual
Information.
The documents containing the information specified in Part I, Items
1 and 2, will be delivered to each of the participants in accordance with Form S-8 and Rule 428 promulgated under the Securities Act.
The participants shall be provided a written statement notifying them that upon written or oral request they will be provided, without
charge, (i) the documents incorporated by reference in Item 3 of Part II of the registration statement, and (ii) other documents required
to be delivered pursuant to Rule 428(b). The statement will inform the participants that these documents are incorporated by reference
in the Section 10(a) prospectus, and shall include the address (giving title or department) and telephone number to which the request
is to be directed.
4
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Certain Documents by Reference.
The following documents are hereby incorporated by reference:
(a)
The registrant's annual report on Form 10-K for the fiscal year ended December 31, 2020 filed with the Commission on March 29, 2021
pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act").
(b)
The Company's Quarterly Reports on Forms 10-Q for the quarterly periods ended March 31, 2021, June 30, 2021, as filed
with the Commission on May 17, 2021 and August 16, 2021, respectively.
(c)
The Registrant's Current Reports on Form 8-K filed with the Commission on January 20, 2021, February 26, 2021, March 16, 2021, April 15, 2021, May 5, 2021, June 4, 2021, July 1, 2021, July 22, 2021, August 31, 2021, September 1, 2021, September 2, 2021, September 8, 2021, September 9, 2021, September 14, 2021, September 15, 2021, and September 20, 2021.
(d)
The description of the Registrant's common stock, which is contained in a registration statement on Form 8-A filed with the Commission on June 14, 2019 (File No.
000-56065
) under the Exchange Act, including any amendment or report filed for the purpose of updating such description.
(e)
All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the financial
statements in the Form 10-K referred to in (a) above, except current reports on Form 8-K to the extent they contain information furnished
pursuant to either Item 2.02, Item 7.01 or Item 9.01 thereof.
In addition to the forgoing, all documents subsequently filed 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 in this registration statement by reference and to be a part hereof from the date of filing of such documents.
Any statement contained in this registration statement, in a supplement
to this registration statement or in a document 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 subsequently filed supplement to this registration
statement or in any document that is subsequently incorporated by reference herein modifies or supersedes such statement. Any statement
so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
All information appearing in this registration statement is qualified in its entirety by the information and financial statements (including
notes thereto) appearing in the documents incorporated herein by reference, except to the extent set forth in the immediately preceding
statement.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
Section 145 of the Delaware General Corporation Law, as amended,
authorizes the registrant to indemnify any director or officer, under certain prescribed circumstances, and subject to certain limitations
against certain costs and expenses, including attorneys' fees actually and reasonably incurred in connection with any action, suit or
proceeding, whether civil, criminal, administrative or investigative, to which a person is a party by reason of being a director or officer
of the registrant if it is determined that such person acted in accordance with the applicable standard of conduct set forth in such statutory
provisions. The registrant's Certificate of Incorporation, as amended, contains provisions relating to the indemnification of directors
and officers and its Bylaws extends such indemnities to the full extent permitted by Delaware law.
5
Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors, officers or persons controlling the registrant pursuant to the foregoing provisions, the registrant
has been informed 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.
The registrant may also purchase and maintain insurance for the benefit
of any director or officer, which may cover claims for which it could not indemnify such persons.
Item 7. Exemption From Registration Claimed.
Not applicable.
Item 8. Exhibits.
The following exhibits are filed as part of this
registration statement.
Exhibit No.
Description
4.1
Two Hands Corporation 2021 Stock Incentive Plan
5.1
Legal opinion of Magri Law, LLC
23.1
Consent of Sadler, Gibb & Associates LLC
23.2
Consent of Magri Law, LLC (included in Exhibit 5.1 hereto).
24.1
Power of Attorney (included on Signature page hereto)
Item 9. Undertakings.
(a)
The undersigned registrant hereby undertakes:
1.
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
i.
to include any prospectus required by Section 10(a)(3) of the Securities Act.
ii.
to reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth
in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar
value of the 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 Registration Fee" table in the effective registration statement
iii.
to include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement; provided, however, that (a)(1)(i) and (a)(1)(ii) above do not
apply if the information required to be included in a post-effective amendment by those paragraphs is contained in the periodic 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 into this registration statement.
2.
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed
to be a new registration statement relating to the securities offered herein, and the offering of such securities at that
time shall be deemed to be the initial bona fide offering thereof.
6
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.
(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Act of 1933 (and, where applicable,
each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated
by reference in the 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.
(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 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 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 of 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.
7
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, 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 Toronto, Ontario, Canada,
on October 5, 2021.
TWO HANDS CORPORATION
By:
/s/Nadav Elituv
Nadav Elituv
President and Chief Executive Officer
(Principal Executive Officer)
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS that each individual whose signature
appears below constitutes and appoints Nadav Elituv, his true and lawful attorney-in-fact and agent with full power of substitution, for
him and in his 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 agent, 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 might or could
do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute, may lawfully do or cause to
be done or by virtue hereof.
Pursuant to the requirements of the Securities Act, this registration
statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Nadav Elituv
President, Chief Executive Officer and Director
October 5, 2021
Nadav Elituv
(Principal Executive Officer)
/s/ Steven Gryfe
Chief Financial Officer
October 5, 2021
Steven Gryfe
(Principal Financial and Accounting Officer)
/s/ Ryan Wilson
Director
October 5, 2021
Ryan Wilson
/s/
Bradley Southam
Director
October 5, 2021
Bradley Southam
8