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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">As Filed With the Securities and Exchange Commission
on July 27, 2020</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double">Registration
No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>_____________________</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNDER</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>_____________________</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>MARIJUANA COMPANY OF AMERICA, INC.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact name of registrant as specified in
its charter)</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>_____________________</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Utah</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or other jurisdiction of<BR>
        incorporation or organization)</B></P></TD>
    <TD STYLE="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1340 West Valley Parkway, Ste. 205</B></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Escondido, CA 92029</B></P></TD>
    <TD STYLE="width: 32%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>98-1246221 </B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(I.R.S. Employer</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Identification Number)</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 11pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>(Address, including zip code, of Principal Executive Offices)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>_____________________</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Marijuana Company of America, Inc. </B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Equity Incentive Plan</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Full title of the plan)</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>_____________________</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>401 Ryland Street, Ste. 200-A</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Reno, NV 89502</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Telephone: (775) 401-6800 </B></P>

<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Name and address of agent for service)</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the registrant is a large accelerated
&#64257;ler, an accelerated &#64257;ler, a non-accelerated &#64257;ler, a smaller reporting company or an emerging growth company.
See the de&#64257;nitions of &#8220;large accelerated &#64257;ler,&#8221; &#8220;accelerated &#64257;ler,&#8221; &#8220;smaller
reporting company,&#8221; and &quot;emerging growth company&quot; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt; color: #252525">Large accelerated filer</FONT></TD>
    <TD STYLE="width: 15%; text-align: center"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif; color: #252525">&#9744;</FONT></TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 39%"><FONT STYLE="font-size: 10pt; color: #252525">Accelerated filer</FONT></TD>
    <TD STYLE="width: 16%; text-align: center"><FONT STYLE="font-size: 10pt; color: #252525">&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: #252525">Non-accelerated filer</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif; color: #252525">&#9744;</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; color: #252525">Smaller reporting company</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9746;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt; color: #252525">Emerging growth company</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Segoe UI Symbol,sans-serif">&#9746;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: white">&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 &#64257;nancial accounting standards
provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Segoe UI Symbol,sans-serif"></FONT></P>




<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">CALCULATION OF REGISTRATION FEE</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 32%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Title of Securities to<BR>
be Registered</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Amount to be<BR>
Registered (1)</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Proposed Maximum<BR>
Offering Price<BR>
Per Share (2) </B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Proposed Maximum<BR>
Aggregate<BR>
Offering Price (2)</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt"><B>Amount of<BR>
Registration<BR>
Fee (2)</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 9pt">Common Stock, $0.001 par value</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt">10,000,000 shares</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt">$0.003</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt">$30,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 9pt">$3.89</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">This registration statement (this &#8220;Registration Statement&#8221;) is being filed for purposes
of registering 10,000,000 shares of common stock of Marijuana Company of America, Inc. (the &#8220;Registrant&#8221;), issuable
pursuant to our Equity Incentive Plan, as the same may be amended or restated (the &#8220;Equity Incentive Plan&#8221;). Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also
covers an indeterminate number of shares that may be offered or issued as a result of stock splits, stock dividends, or similar
transactions.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee.
The maximum price per Security and the maximum aggregate offering price are based on the average of the&nbsp;$0.003&nbsp;(high)
and&nbsp;$0.0025&nbsp;(low) sale price of the Registrant's as reported on the OTCQB on July 24, 2020, which date is within five
business days prior to filing this Registration Statement.</TD></TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in">This Registration
Statement shall become effective upon filing in accordance with Rule 462(a) under the Securities Act.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>INTRODUCTION</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to General Instruction E of Form S-8,
the Registrant is filing this Registration Statement with respect to the issuance of 10,000,000 shares of its common stock, $0.001
par value per share (the &#8220;Common Stock&#8221;), under the Registrant&#8217;s Equity Incentive Plan.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 24pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Item 1. Plan Information.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The documents containing
the information specified in Part I of Form S-8 will be sent or given to the individuals who participate in the Equity Incentive
Plan in accordance with Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and are not, filed with the
Securities and Exchange Commission (the &#8220;Commission&#8221;), either as part of this Registration Statement or as a prospectus
or prospectus supplement pursuant to Rule 424 of the Securities Act, but constitute (along with the documents incorporated by reference
into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a)
of the Securities Act.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>Item 2. Registrant Information and Employee Plan Annual Information.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Upon written or oral request,
any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated
by reference in the Section 10(a) prospectus), other documents required to be delivered to eligible employees pursuant to Rule
428(b) or additional information about the Registrant&#8217;s Equity Incentive Plan are available without charge by contacting:
Secretary, Marijuana Company of America, Inc., 1340 West Valley Parkway, Ste. 205, Escondido, California 92029 or by calling (888)
777-4362.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART&nbsp;II</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>INFORMATION REQUIRED IN REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">The following documents
which have been filed (other than filings or portions of filings that are furnished under applicable SEC rules rather than filed)
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;),
are incorporated by reference herein and shall be deemed to be a part hereof:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&#8217;s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2019, filed with the Commission on May 14,
2020;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
current and periodic reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since May 23, 2017;
and</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
description of the Registrant&#8217;s Common Stock contained in the Registrant&#8217;s registration statement on Form 10-12g filed
with the Commission on May 23, 2017, including any amendments thereto or reports filed for the purpose of updating such description.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">In addition, all
documents subsequently filed (other than filings or portions of filings that are furnished under applicable Commission rules rather
than filed) by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment to this Registration Statement, 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 made a part hereof from their respective dates of filing (such documents, and the documents enumerated above, being
hereinafter referred to as &#8220;Incorporated Documents&#8221;).</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Any statement contained
in an Incorporated Document 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 Incorporated Document 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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Under no circumstances
will any information filed under current 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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 5. Interests of Named Experts and Counsel.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B></B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 6. Indemnification of Directors and Officers.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><U>Utah Statutes</U></P>




<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Except as otherwise provided in the
Utah Revised Business Corporation Act (URBCA), a corporation may indemnify an individual made a party to a proceeding because the
individual is or was a director of the corporation against liability incurred in the proceeding if:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;His conduct was in good
faith.&#9; &#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;He reasonably believed that
his conduct was in, or not opposed to, the corporation&#8217;s best interests.&#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;In the case of any criminal
proceeding, he had no reasonable cause to believe his conduct was &#9;unlawful.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">However, a corporation may not indemnify
a director in connection with either:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;A proceeding by or in the
right of the corporation in which the director was determined to be &#9;liable to the corporation.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;Any other proceeding charging
that the director derived an improper personal benefit (whether or &#9;not the proceeding involved action in the director&#8217;s
official capacity), in which proceeding the &#9;director was determined to be liable on the basis that the director derived an
improper personal &#9;benefit.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">A corporation may pay for or reimburse
reasonable expenses incurred by a director who is a party to a proceeding in advance of a final disposition if:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;The director furnishes the
corporation a written affirmation of his good faith belief that he has &#9;met the applicable standard of conduct described in
Section 16-10a-902 of the Utah Code.&#9; &#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;The director furnishes to
the corporation a written undertaking, executed personally or on his &#9;behalf, to repay the advance if it is ultimately determined
that he did not meet the standard of &#9;conduct. &#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;A determination is made
that the facts then known to those making the determination would not &#9;preclude indemnification.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">A corporation must indemnify a director
who was successful in the defense of any proceeding or claim to which the director was a party because of the director&#8217;s
status as a director of the corporation against reasonable expenses incurred in defending the proceeding or claim for which the
director was successful.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Unless a corporation&#8217;s articles
of incorporation provide otherwise:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;An officer of a corporation
is entitled to mandatory indemnification to the same extent as a &#9;director of the corporation.&#9; &#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&middot;&#9;A corporation may indemnify
and advance expenses to an officer, employee, fiduciary, or agent &#9;of the corporation to the same extent as to a director.&#9;
&#9;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&middot;&#9;A corporation may indemnify
and advance expenses to an officer, employee, fiduciary, or agent &#9;who is not a director to a greater extent than to a director.
However, this must be consistent with &#9;public policy and provided for in the corporation&#8217;s articles of incorporation,
bylaws, action of its &#9;board of directors, or contract.</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><U>Company Articles and By Laws.</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Article III, Section 6 of the Company&#8217;s
By Laws provides that The Corporation shall have power to indemnify any person who was or is a party or is threatened to be made
a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of the Corporation) by reason of the fact that he is or was a director, officer, employee
or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee or agent of
another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorney fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding
if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination
of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent
shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed
to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had reasonable
cause to believe that his conduct was unlawful.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Corporation shall have the power
to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action
or suit by or in the right of the Corporation to procure a judgment in its favor by reason of the fact that he is or was a director,
officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee
or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorney fees)
actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation and except that no
indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable
to the Corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application
that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably
entitled to indemnity for such expenses which the court shall deem proper.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Any indemnification under the provisions
of subsection (a) or (b) of this section (unless ordered by a court) shall be made by the Corporation only as authorized in the
specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances
because he has met the applicable standard of conduct set forth above. Such determination shall be made: (1) by the Board of Directors
by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceedings; (2) if such a
quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs, by independent legal counsel in
a written opinion; or (3) by the shareholders.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Expenses incurred by an officer or director
in defending a civil or criminal action, suit or proceeding may be paid by the Corporation in advance of the final disposition
of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount
if it shall ultimately be determined that he is not entitled to be indemnified by the Corporation as authorized by the provisions
of this section. Such expenses incurred by other employees and agents may be so paid upon such terms and conditions, if any, as
the Board of Directors deems appropriate.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">For purposes of this indemnity,
references to &quot;the corporation&quot; shall include, in addition to the resulting corporation, any constituent
corporation, including any constituent of a constituent, absorbed in a consolidation or merger which, if its separate
existence had continued, would have had power and authority to indemnify its directors, officers, and employees or agents, so
that any person who is or was a director, officer, employee or agent of such constituent corporation, or is or was sewing at
the request of such constituent corporation, as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, shall stand in the same position under the provisions of this section with respect
to the resulting or surviving corporation as he would have with respect to such constituent corporation if its separate
existence had continued.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 7. Exemption from Registration Claimed.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; border-bottom: Black 0.5pt solid">Exhibit<BR>
        Number</P></TD>
    <TD STYLE="vertical-align: bottom; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; border-bottom: Black 0.5pt solid">Description
        of Exhibit</P></TD></TR>

<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; width: 14%"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3i.htm" STYLE="-sec-extract: exhibit">3(i)</A></FONT></TD>
    <TD STYLE="width: 86%"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3i.htm" STYLE="-sec-extract: exhibit">Articles
    of Incorporation (incorporated herein by reference from Form 10-12g filed May &#9;&#9;23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iii.htm" STYLE="-sec-extract: exhibit">3(i)(a</A>)</FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iii.htm" STYLE="-sec-extract: exhibit">Amendment
    to Articles, February, 2009, (incorporated herein by reference from Form &#9;&#9;10-12g filed May 23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iv.htm" STYLE="-sec-extract: exhibit">3(i)(b)</A></FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iv.htm" STYLE="-sec-extract: exhibit">Amendment
    to Articles, July, 2013, (incorporated herein by reference from Form 10-&#9;&#9;12g filed May 23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3v.htm" STYLE="-sec-extract: exhibit">3(i)(c)</A></FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3v.htm" STYLE="-sec-extract: exhibit">Amendment
    to Articles, August, 2015, (incorporated herein by reference from Form 10-&#9;&#9;12g filed May 23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3vi.htm" STYLE="-sec-extract: exhibit">3(i)(d)</A></FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3vi.htm" STYLE="-sec-extract: exhibit">Amendment
    to Articles, September, 2015, (incorporated herein by reference from Form 10-&#9;&#9;12g filed May 23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/bylaws.htm" STYLE="-sec-extract: exhibit">3(i)(e)</A></FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/bylaws.htm" STYLE="-sec-extract: exhibit">Bylaws,
    (incorporated herein by reference from Form 10-12g filed May 23, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000229/ex99i.htm" STYLE="-sec-extract: exhibit">4</A></FONT></TD>
    <TD><FONT STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000229/ex99i.htm" STYLE="-sec-extract: exhibit">Equity
    Incentive Plan (incorporated herein by reference from Form 10-12g filed &#9;&#9;September 12, 2017).</A></FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><A HREF="ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">5.1</FONT></A></TD>
    <TD><A HREF="ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">Legal Opinion of Mailander Law Office, Inc.*</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><A HREF="ex23.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">23.1</FONT></A></TD>
    <TD><A HREF="ex23.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">Consent of Independent Registered Public Accounting Firm.*</FONT></A></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><A HREF="ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">23.2</FONT></A></TD>
    <TD><A HREF="ex5.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 11pt">Consent of Mailander Law Office, Inc. (included in its opinion filed as Exhibit 5.1 in this
    Registration Statement).*</FONT></A></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><B>* Filed herewith</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><B>Item 9. Undertakings.</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Subsequent
Disclosure</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The undersigned registrant hereby undertakes:</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0.5in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of this 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;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: 0.5in">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Provided, however, that paragraphs (a)(1)(i)
and (a)(1)(ii) shall not apply if the information required to be included in a post-effective amendment by these 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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 1in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Incorporation
by Reference</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The undersigned registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of the registrant&#8217;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&#8217;s annual
report pursuant to Section 15(d) of the Exchange Act), 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.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Commission
Position on Indemnification</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">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 Securities Act and will be governed
by the final adjudication of such issue.</P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">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&nbsp;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 Escondido, State of California, on July 27, 2020.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in">MARIJUANA COMPANY OF AMERICA, INC.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 0 0 3in">By: <U>/s/ Jesus Quintero&#9;</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 0 0 3in"><FONT STYLE="text-decoration: none">Jesus Quintero</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 0 0 3in">Chief Executive Officer</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-indent: 40pt; margin: 0 0 0 3in">Chief Financial Officer</P>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Signature</P></TD>
    <TD STYLE="width: 44%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Title</P></TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">Date</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0.3pt 0 0"><U>/s/ Jesus Quintero&#9;</U></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Jesus Quintero</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Director, Chairman of the Board, CEO, CFO (Principal Executive Officer,
        Principal Accounting Officer)</P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">July 27, 2020</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Edward Manolos&#9;</U></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Edward Manolos</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Director</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">July 27, 2020</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/Themistocles Psomiadis&#9;</U></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Themistocles Psomiadis</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Director</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">July 27, 2020</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><U>/s/Marco Antonio Guerrero&#9;</U></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">Marco Antonio Guerrero</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">Director</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">July 27, 2020</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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[{"type": "S-8", "sequence": "1", "filename": "mcoas8.htm", "description": "FORM S-8", "secsgml_size_bytes": 55172}]
{"company-data": {"conformed-name": "Marijuana Co of America, Inc.", "cik": "0001078799", "assigned-sic": "2833", "irs-number": "870426858", "state-of-incorporation": "UT", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-240133", "film-number": "201051547"}, "business-address": {"street1": "1340 WEST VALLEY PARKWAY", "street2": "SUITE #205", "city": "ESCONDIDO", "state": "CA", "zip": "92029", "phone": "(888) 777-4362"}, "mail-address": {"street1": "1340 WEST VALLEY PARKWAY", "street2": "SUITE #205", "city": "ESCONDIDO", "state": "CA", "zip": "92029"}, "former-company": {"former-conformed-name": "CONVERGE GLOBAL INC/CA", "date-changed": "19990806"}}
As Filed With the Securities and Exchange Commission
on July 27, 2020
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_____________________
MARIJUANA COMPANY OF AMERICA, INC.
(Exact name of registrant as specified in
its charter)
_____________________
Utah
(State or other jurisdiction of
incorporation or organization)
1340 West Valley Parkway, Ste. 205
Escondido, CA 92029
98-1246221
(I.R.S. Employer
Identification Number)
(Address, including zip code, of Principal Executive Offices)
_____________________
Marijuana Company of America, Inc.
Equity Incentive Plan
(Full title of the plan)
_____________________
Registered Agents, Inc.
401 Ryland Street, Ste. 200-A
Reno, NV 89502
Telephone: (775) 401-6800
(Name and address of agent for 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
☐
Smaller reporting company
☒
Emerging growth company
☒
If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition 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 Securities to
be Registered
Amount to be
Registered (1)
Proposed Maximum
Offering Price
Per Share (2)
Proposed Maximum
Aggregate
Offering Price (2)
Amount of
Registration
Fee (2)
Common Stock, $0.001 par value
10,000,000 shares
$0.003
$30,000
$3.89
(1)
This registration statement (this "Registration Statement") is being filed for purposes
of registering 10,000,000 shares of common stock of Marijuana Company of America, Inc. (the "Registrant"), issuable
pursuant to our Equity Incentive Plan, as the same may be amended or restated (the "Equity Incentive Plan"). Pursuant
to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also
covers an indeterminate number of shares that may be offered or issued as a result of stock splits, stock dividends, or similar
transactions.
(2)
Estimated in accordance with Rule 457(c) solely for purposes of calculating the registration fee.
The maximum price per Security and the maximum aggregate offering price are based on the average of the $0.003 (high)
and $0.0025 (low) sale price of the Registrant's as reported on the OTCQB on July 24, 2020, which date is within five
business days prior to filing this Registration Statement.
This Registration
Statement shall become effective upon filing in accordance with Rule 462(a) under the Securities Act.
2
INTRODUCTION
Pursuant to General Instruction E of Form S-8,
the Registrant is filing this Registration Statement with respect to the issuance of 10,000,000 shares of its common stock, $0.001
par value per share (the "Common Stock"), under the Registrant's Equity Incentive Plan.
PART I
INFORMATION REQUIRED IN THE SECTION
10(a) PROSPECTUS
Item 1. Plan Information.
The documents containing
the information specified in Part I of Form S-8 will be sent or given to the individuals who participate in the Equity Incentive
Plan in accordance with Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and are not, filed with the
Securities and Exchange Commission (the "Commission"), either as part of this Registration Statement or as a prospectus
or prospectus supplement pursuant to Rule 424 of the Securities Act, but constitute (along with the documents incorporated by reference
into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets the requirements of Section 10(a)
of the Securities Act.
Item 2. Registrant Information and Employee Plan Annual Information.
Upon written or oral request,
any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents are incorporated
by reference in the Section 10(a) prospectus), other documents required to be delivered to eligible employees pursuant to Rule
428(b) or additional information about the Registrant's Equity Incentive Plan are available without charge by contacting:
Secretary, Marijuana Company of America, Inc., 1340 West Valley Parkway, Ste. 205, Escondido, California 92029 or by calling (888)
777-4362.
3
PART II
INFORMATION REQUIRED IN REGISTRATION
STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents
which have been filed (other than filings or portions of filings that are furnished under applicable SEC rules rather than filed)
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are incorporated by reference herein and shall be deemed to be a part hereof:
(a)       The
Registrant's Annual Report on Form 10-K/A for the fiscal year ended December 31, 2019, filed with the Commission on May 14,
2020;
(b)       All
current and periodic reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since May 23, 2017;
and
(d)       The
description of the Registrant's Common Stock contained in the Registrant's registration statement on Form 10-12g filed
with the Commission on May 23, 2017, including any amendments thereto or reports filed for the purpose of updating such description.
In addition, all
documents subsequently filed (other than filings or portions of filings that are furnished under applicable Commission rules rather
than filed) by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to
the filing of a post-effective amendment to this Registration Statement, 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 made a part hereof from their respective dates of filing (such documents, and the documents enumerated above, being
hereinafter referred to as "Incorporated Documents").
Any statement contained
in an Incorporated Document 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 Incorporated Document 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 filed under current 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.
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
4
Item 6. Indemnification of Directors and Officers.
Utah Statutes
Except as otherwise provided in the
Utah Revised Business Corporation Act (URBCA), a corporation may indemnify an individual made a party to a proceeding because the
individual is or was a director of the corporation against liability incurred in the proceeding if:
·	His conduct was in good
faith.
·	He reasonably believed that
his conduct was in, or not opposed to, the corporation's best interests.
·	In the case of any criminal
proceeding, he had no reasonable cause to believe his conduct was 	unlawful.
However, a corporation may not indemnify
a director in connection with either:
·	A proceeding by or in the
right of the corporation in which the director was determined to be 	liable to the corporation.
·	Any other proceeding charging
that the director derived an improper personal benefit (whether or 	not the proceeding involved action in the director's
official capacity), in which proceeding the 	director was determined to be liable on the basis that the director derived an
improper personal 	benefit.
A corporation may pay for or reimburse
reasonable expenses incurred by a director who is a party to a proceeding in advance of a final disposition if:
·	The director furnishes the
corporation a written affirmation of his good faith belief that he has 	met the applicable standard of conduct described in
Section 16-10a-902 of the Utah Code.
·	The director furnishes to
the corporation a written undertaking, executed personally or on his 	behalf, to repay the advance if it is ultimately determined
that he did not meet the standard of 	conduct.
·	A determination is made
that the facts then known to those making the determination would not 	preclude indemnification.
A corporation must indemnify a director
who was successful in the defense of any proceeding or claim to which the director was a party because of the director's
status as a director of the corporation against reasonable expenses incurred in defending the proceeding or claim for which the
director was successful.
Unless a corporation's articles
of incorporation provide otherwise:
·	An officer of a corporation
is entitled to mandatory indemnification to the same extent as a 	director of the corporation.
·	A corporation may indemnify
and advance expenses to an officer, employee, fiduciary, or agent 	of the corporation to the same extent as to a director.
·	A corporation may indemnify
and advance expenses to an officer, employee, fiduciary, or agent 	who is not a director to a greater extent than to a director.
However, this must be consistent with 	public policy and provided for in the corporation's articles of incorporation,
bylaws, action of its 	board of directors, or contract.
5
Company Articles and By Laws.
Article III, Section 6 of the Company's
By Laws provides that The Corporation shall have power to indemnify any person who was or is a party or is threatened to be made
a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
(other than an action by or in the right of the Corporation) by reason of the fact that he is or was a director, officer, employee
or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee or agent of
another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorney fees), judgments,
fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding
if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation,
and, with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination
of any action, suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent
shall not, of itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed
to be in or not opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had reasonable
cause to believe that his conduct was unlawful.
The Corporation shall have the power
to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action
or suit by or in the right of the Corporation to procure a judgment in its favor by reason of the fact that he is or was a director,
officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation as a director, officer, employee
or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including attorney fees)
actually and reasonably incurred by him in connection with the defense or settlement of such action or suit if he acted in good
faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Corporation and except that no
indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable
to the Corporation unless and only to the extent that the court in which such action or suit was brought shall determine upon application
that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably
entitled to indemnity for such expenses which the court shall deem proper.
Any indemnification under the provisions
of subsection (a) or (b) of this section (unless ordered by a court) shall be made by the Corporation only as authorized in the
specific case upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances
because he has met the applicable standard of conduct set forth above. Such determination shall be made: (1) by the Board of Directors
by a majority vote of a quorum consisting of directors who were not parties to such action, suit or proceedings; (2) if such a
quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs, by independent legal counsel in
a written opinion; or (3) by the shareholders.
Expenses incurred by an officer or director
in defending a civil or criminal action, suit or proceeding may be paid by the Corporation in advance of the final disposition
of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount
if it shall ultimately be determined that he is not entitled to be indemnified by the Corporation as authorized by the provisions
of this section. Such expenses incurred by other employees and agents may be so paid upon such terms and conditions, if any, as
the Board of Directors deems appropriate.
6
For purposes of this indemnity,
references to "the corporation" shall include, in addition to the resulting corporation, any constituent
corporation, including any constituent of a constituent, absorbed in a consolidation or merger which, if its separate
existence had continued, would have had power and authority to indemnify its directors, officers, and employees or agents, so
that any person who is or was a director, officer, employee or agent of such constituent corporation, or is or was sewing at
the request of such constituent corporation, as a director, officer, employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, shall stand in the same position under the provisions of this section with respect
to the resulting or surviving corporation as he would have with respect to such constituent corporation if its separate
existence had continued.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
Number
Description
        of Exhibit
3(i)
Articles
    of Incorporation (incorporated herein by reference from Form 10-12g filed May 		23, 2017).
3(i)(a
)
Amendment
    to Articles, February, 2009, (incorporated herein by reference from Form 		10-12g filed May 23, 2017).
3(i)(b)
Amendment
    to Articles, July, 2013, (incorporated herein by reference from Form 10-		12g filed May 23, 2017).
3(i)(c)
Amendment
    to Articles, August, 2015, (incorporated herein by reference from Form 10-		12g filed May 23, 2017).
3(i)(d)
Amendment
    to Articles, September, 2015, (incorporated herein by reference from Form 10-		12g filed May 23, 2017).
3(i)(e)
Bylaws,
    (incorporated herein by reference from Form 10-12g filed May 23, 2017).
4
Equity
    Incentive Plan (incorporated herein by reference from Form 10-12g filed 		September 12, 2017).
5.1
Legal Opinion of Mailander Law Office, Inc.*
23.1
Consent of Independent Registered Public Accounting Firm.*
23.2
Consent of Mailander Law Office, Inc. (included in its opinion filed as Exhibit 5.1 in this
    Registration Statement).*
* Filed herewith
Item 9. Undertakings.
(a)
Subsequent
Disclosure
The undersigned registrant hereby undertakes:
7
(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 this 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;
(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 (a)(1)(i)
and (a)(1)(ii) shall not apply if the information required to be included in a post-effective amendment by these 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.
(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.
(b)
Incorporation
by Reference
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 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)
Commission
Position on Indemnification
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 Securities Act and will be governed
by the final adjudication of such issue.
8
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 Escondido, State of California, on July 27, 2020.
MARIJUANA COMPANY OF AMERICA, INC.
By:
/s/ Jesus Quintero
Jesus Quintero
Chief Executive Officer
Chief Financial Officer
Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons in the capacities and on the dates
indicated.
Signature
Title
Date
/s/ Jesus Quintero
Jesus Quintero
Director, Chairman of the Board, CEO, CFO (Principal Executive Officer,
        Principal Accounting Officer)
July 27, 2020
/s/ Edward Manolos
Edward Manolos
Director
July 27, 2020
/s/Themistocles Psomiadis
Themistocles Psomiadis
Director
July 27, 2020
/s/Marco Antonio Guerrero
Marco Antonio Guerrero
Director
July 27, 2020
9