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<!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 12pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on January 30, 2015</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No. 333-___________</B></P>

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

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

<P STYLE="font: 12pt 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: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD COLSPAN="2" STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 50%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 50%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">
        <P STYLE="font: 22pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>NEW PATRIOT TRANSPORTATION </B></P>
        <P STYLE="font: 22pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>HOLDING, INC.</B></P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
<TR>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Florida</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>47-2482414</B></FONT></TD></TR>
<TR>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(State or other jurisdiction of </FONT><BR>
<FONT STYLE="font: 8pt Times New Roman, Times, Serif">incorporation or organization)</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(I.R.S. Employer Identification No.)</FONT></TD></TR>
<TR>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>200 W. Forsyth St.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>7<SUP>TH</SUP> Floor</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Jacksonville, FL</B></P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>32202</B></FONT></TD></TR>
<TR>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Address of Principal Executive Offices)</FONT></TD>
    <TD STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Zip Code)</FONT></TD></TR>
<TR>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Patriot Transportation Holding, Inc.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Profit Sharing and Deferred Earnings Plan</B></P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Full title of the plan)</FONT></TD></TR>
<TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>John D. Milton, Jr.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Executive Vice President and Chief Financial
        Officer</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>200 W. Forsyth St.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>7<SUP>th</SUP> Floor</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Jacksonville, FL 32202</B></P></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Name and address of agent for service)</FONT></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 11pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 11pt Times New Roman, Times, Serif"><B>(904) 396-5733</B></FONT></TD></TR>
<TR>
    <TD COLSPAN="2" STYLE="font: 8pt Times New Roman, Times, Serif; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 8pt Times New Roman, Times, Serif">(Telephone number, including area code, of agent for service)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions
of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2
of the Exchange Act.: (Check one)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif">
<TR>
    <TD COLSPAN="4" STYLE="font-size: 12pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 25%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 25%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 25%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 25%; font-size: 12pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Large accelerated filer &nbsp;&nbsp;&#9744;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Accelerated filer&nbsp; &#9744;</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated filer</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Do not check if a smaller</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">reporting company)</FONT>&nbsp;&nbsp;&#9746;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Smaller reporting company &nbsp;&#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 12pt 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>CALCULATION OF REGISTRATION FEE</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD COLSPAN="9">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 31%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 11%">&nbsp;</TD></TR>
<TR STYLE="text-align: center; vertical-align: bottom">
    <TD NOWRAP STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Title
    of securities to be registered</B></FONT></TD>
    <TD NOWRAP STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Amount
to be </B></FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>registered (1)</B></FONT></TD>
    <TD NOWRAP STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Proposed
    maximum </B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>offering price </B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>per
    share (2)</B></FONT></TD>
    <TD NOWRAP STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Proposed
    maximum <BR> aggregate offering </B></FONT><BR> <FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>price
    (2)</B></FONT></TD>
    <TD NOWRAP STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD NOWRAP STYLE="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Amount
of<BR>
registration fee</B></FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Common Stock, </FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">$0.10 par value</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Patriot Transportation Holding, Inc. Profit Sharing and Deferred Earnings Plan</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">30,000</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$25</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$750,000</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$87.15</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.5in; text-align: justify; text-indent: -0.25in">(1)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">In addition,
pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement
also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.5in; text-align: justify; text-indent: -0.25in">(2)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">Calculated
solely for purposes of this offering under Rule 457(c) and (h) of the Securities Act on the basis of the average of the bid and
ask price per share of Registrant&rsquo;s Common Stock as reported by Nasdaq on January 27, 2015.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>


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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Information Required in the Section 10(a)
Prospectus</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The documents containing the information specified
in Part I, Items 1 and 2, have been or will be delivered to participants in accordance with Form S-8 and Rule 428 under the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). Such documents are not required to be, and are not, filed with the
Securities Exchange Commission (the &ldquo;Commission&rdquo;) either as part of this Registration Statement or as a prospectus
or prospectus supplement pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference
in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Information Required in the Registration
Statement</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 3. Incorporation of Documents by Reference</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Patriot Transportation Holding, Inc., (referred
to as &ldquo;Patriot,&rdquo; the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;us,&rdquo; or &ldquo;our&rdquo;) hereby incorporates
by reference into this Registration Statement the following documents previously filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;):</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 93%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">a.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Patriot&rsquo;s Registration Statement on Form 10, filed with the Commission on August 22, 2014, as amended by Amendment No. 1 on October 2, 2014, Amendment No. 2 on October 30, 2014, Amendment No. 3 on December 5, 2014, and Amendment No. 4 December 31, 2014 (the &ldquo;Form 10&rdquo;), under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;); and the Patriot Transportation Holding, Inc. Deferred Earnings Plan Annual Report on Form 11-K for the year ended September 30, 2013, filed by FRP Holdings, Inc. on June 23, 2014 (File No. 33-26115);&nbsp;&nbsp;and</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
<TR>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">b.</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">None.</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">c.</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The description of Patriot&rsquo;s Common Stock contained in its Information Statement, filed as Exhibit 99.1 to the Form 10.</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All documents filed pursuant to Section 13(a),
13(c), 14 or 15(d) of the 1934 Act after the date of this Registration Statement and prior to the filing of a post-effective amendment
which indicates that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall
be deemed to be incorporated by reference into this Registration Statement 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: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 4. Description of Securities</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The class of securities to be offered is registered under Section
12 of the 1934 Act.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">None.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 6. Indemnification of Directors and
Officers</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company is subject
to the provisions in the Florida Business Corporation Act (&ldquo;FBCA&rdquo;) regarding director and officer indemnification.
Our Articles of Incorporation permit us to indemnify our officers and directors to the fullest extent permitted by the FBCA, and
further provide that we may purchase and maintain insurance on behalf of directors, officers, employees and agents in their capacities
as such, or serving at the request of the Company, against any liabilities asserted against such persons. The Company also intends
to enter into director and officer indemnification agreements which will create a contractual obligation to indemnify directors
and officers of the Company to the fullest extent permitted by law.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Florida Business Corporation
Act, as amended, or the &ldquo;FBCA,&rdquo; permits, under certain circumstances, the indemnification of officers, directors, employees
and agents of a corporation with respect to any threatened, pending or completed action, suit or proceeding, whether civil, criminal,
administrative or investigative, to which such person was or is a party or is threatened to be made a party, by reason of his or
her being an officer, director, employee or agent of the corporation, or is or was serving at the request of, such corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against
liability incurred in connection with such proceeding, including appeals thereof; <I>provided, however, </I>that the officer, director,
employee or agent acted in good faith and in a manner that he or she 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 or
her conduct was unlawful. The termination of any such third-party action by judgment, order, settlement, or conviction or upon
a plea of <I>nolo contendere </I>or its equivalent does not, of itself, create a presumption that the person (i) did not act in
good faith and in a manner which he or she reasonably believed to be in, or not opposed to, the best interests of the corporation
or (ii) with respect to any criminal action or proceeding, had reasonable cause to believe that his or her conduct was unlawful.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">In the case of proceedings
by or in the right of the corporation, the FBCA permits for indemnification of any person by reason of the fact that such person
is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of, such corporation as
a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against liability
incurred in connection with such proceeding, including appeals thereof; <I>provided, however</I>, that the officer, director, employee
or agent acted in good faith and in a manner that he or she reasonably believed to be in, or not opposed to, the best interests
of the corporation, except that no indemnification is made where such person is adjudged liable, unless a court of competent jurisdiction
determines that, despite the adjudication of liability but in view of all circumstances of the case, such person is fairly and
reasonably entitled to indemnity for such expenses which such court shall deem proper.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">To the extent that such
person is successful on the merits or otherwise in defending against any such proceeding, Florida law provides that he or she shall
be indemnified against expenses actually and reasonably incurred by him or her in connection therewith.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 7. Exemption from registration claimed</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 8. Exhibits</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Exhibit</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">No.</FONT></TD>
    <TD STYLE="width: 2%; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Exhibit</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.1</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Amended and Restated Articles of Incorporation of New Patriot Transportation Holding, Inc. (incorporated by reference to Exhibit 3.1 of Amendment No. 3 to Patriot&rsquo;s Registration Statement on Form 10, filed on October 30, 2014,&nbsp;&nbsp;File No. 001-36605).</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.2*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Bylaws of Patriot Transportation Holding, Inc.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.3*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Form of Specimen Certificate for New Patriot Transportation Holding, Inc.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.1*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Opinion and consent of Nelson Mullins Riley &amp; Scarborough LLP</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.1*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of Hancock Askew &amp; Co., LLC, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.2*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent
    of Nelson Mullins Riley &amp; Scarborough LLP is contained in Exhibit 5.1.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">24.1</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Powers of Attorney (included in the signature page of this Registration Statement)</FONT></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">* Filed herewith</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Item 9. Undertakings</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.25in; text-align: justify; text-indent: -0.25in">A.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">The
undersigned Registrant hereby undertakes:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.25in; text-align: justify">(1)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-indent: 0.5in; text-align: justify">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: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.75in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.75in; text-align: justify">(i)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 1in">to include
any prospectus required by Section 10(a)(3) of the 1933 Act,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 1.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: -11pt; text-align: justify; text-indent: 0.75in">(ii)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 1in">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 this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities Exchange Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum
aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement;
and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: -11pt; text-align: justify; text-indent: 0.75in">(iii)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 1in">to
include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement
or any material change to such information in this Registration Statement; provided, however, that the undertakings set forth in
paragraphs (1)(i) and (1)(ii) above do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the 1934 Act that are incorporated by reference into this Registration Statement;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.25in; text-align: justify">(2)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.5in">That for the purpose of determining
any liability under the 1933 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; and</P>

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

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt 0.25in; text-align: justify">(3)&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: 0.5in">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: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt; text-align: justify">B.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The undersigned Registrant hereby undertakes
that, for purposes of determining any liability under the 1933 Act, each filing of the Registrant&rsquo;s annual report pursuant
to Section 13(a) or Section 15(d) of the 1934 Act that is incorporated by reference into this Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 -11pt; text-align: justify">C.&#9;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Insofar as indemnification for liabilities
arising under the 1933 Act may be permitted to directors, officers, or controlling persons of the Registrant pursuant to the indemnification
provisions summarized in Item 6 or otherwise, the Registrant has been advised that, in the opinion of the Commission, such indemnification
is against public policy as expressed in the 1933 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 1933 Act and will be governed by the final adjudication of such issue.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>&nbsp;</B></P>


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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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 Jacksonville, State of Florida on this 30th day of January, 2015.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>NEW PATRIOT TRANSPORTATION HOLDING, INC.</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 8%">&nbsp;</TD>
    <TD STYLE="width: 37%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD>
    <TD STYLE="width: 46%">&nbsp;</TD></TR>
<TR>
    <TD>By:</TD>
    <TD STYLE="text-align: left; vertical-align: bottom; border-bottom: Black 1pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;John
    D. Milton, Jr.&nbsp;&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John D. Milton, Jr.</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left; vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">Executive Vice President and Chief Financial Officer</FONT></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; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">Each person whose
signature appears below hereby appoints the Chief Executive Officer and Chief Financial Officer, and each of them, severally, as
his or her true and lawful attorney or attorneys-in-fact and agent, with full power of substitution and resubstitution, for him
or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to this Registration
Statement (including all pre-effective and post-effective amendments and registration statements filed pursuant to Rule 462 under
the Securities Act of 1933), and to file the same with all exhibits thereto, and other documents in connection therewith, with
the Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each act and thing requisite
and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
all that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt; text-align: justify">Pursuant to the requirements of the
Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities indicated
on January 30, 2015.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 37%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 3%; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 60%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Title</B></FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Thompson S. Baker II</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">President, Chief Executive Officer and Director</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Thompson S. Baker II</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Executive Officer)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;John D. Milton, Jr.</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Executive Vice President and Chief Financial Officer</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John D. Milton, Jr.</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Financial Officer)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;John D. Klopfenstein</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Controller and Chief Accounting Officer</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John D. Klopfenstein</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(Principal Accounting Officer)</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;John E. Anderson</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John E. Anderson</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;Edward L. Baker</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Edward L. Baker</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;Luke E. Fichthorn III</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Luke E. Fichthorn III</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;&nbsp;Robert
    H. Paul III</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD></TR>
<TR>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Robert H. Paul III</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</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 0 8pt">&nbsp;</P>


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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="width: 9%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Exhibit</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">No.</P></TD>
    <TD STYLE="width: 2%; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="width: 89%; border-bottom: black 1pt solid; padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Exhibit</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.1</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Amended and Restated Articles of Incorporation of New Patriot Transportation Holding, Inc. (incorporated by reference to Exhibit 3.1 of Amendment No. 3 to Patriot&rsquo;s Registration Statement on Form 10, filed on October 30, 2014,&nbsp;&nbsp;File No. 001-36605).</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.2*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex4-2.htm">Bylaws of Patriot Transportation Holding, Inc.</A></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.3*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex4-3.htm">Form of Specimen Certificate for New Patriot Transportation Holding, Inc.</A></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.1*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex5-1.htm">Opinion
    and consent of Nelson Mullins Riley &amp; Scarborough LLP</A> </FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.1*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex23-1.htm">Consent of Hancock Askew &amp; Co., LLC, Independent Registered Public Accounting Firm.</A></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.2*</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="ex5-1.htm">Consent
    of Nelson Mullins Riley &amp; Scarborough LLP</A> is contained in Exhibit 5.1.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">24.1</FONT></TD>
    <TD STYLE="padding-top: 1.5pt; padding-right: 1.5pt; padding-left: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-top: 6pt; padding-right: 1.5pt; padding-left: 1.5pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Powers of Attorney (included in the signature page of this Registration Statement)</FONT></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">* Filed herewith</P>

<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>

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[{"type": "S-8", "sequence": "1", "filename": "patriot-s8_013015.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 61440}]
{"company-data": {"conformed-name": "New Patriot Transportation Holding, Inc.", "cik": "0001616741", "assigned-sic": "4210", "irs-number": "000000000", "state-of-incorporation": "FL", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-201791", "film-number": "15562460"}, "business-address": {"street1": "200 W. FORSYTH ST.", "street2": "7TH FLOOR", "city": "JACKSONVILLE", "state": "FL", "zip": "32202", "phone": "(877) 704-1776"}, "mail-address": {"street1": "200 W. FORSYTH ST.", "street2": "7TH FLOOR", "city": "JACKSONVILLE", "state": "FL", "zip": "32202"}}
As filed with the Securities and Exchange
Commission on January 30, 2015
Registration No. 333-___________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
NEW PATRIOT TRANSPORTATION
HOLDING, INC.
(Exact name of registrant as specified in its charter)
Florida
47-2482414
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer Identification No.)
200 W. Forsyth St.
7
TH
Floor
Jacksonville, FL
32202
(Address of Principal Executive Offices)
(Zip Code)
Patriot Transportation Holding, Inc.
Profit Sharing and Deferred Earnings Plan
(Full title of the plan)
John D. Milton, Jr.
Executive Vice President and Chief Financial
        Officer
200 W. Forsyth St.
7
th
Floor
Jacksonville, FL 32202
(Name and address of agent for service)
(904) 396-5733
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions
of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2
of the Exchange Act.: (Check one)
Large accelerated filer   ☐
Accelerated filer  ☐
Non-accelerated filer
(Do not check if a smaller
reporting company)
☒
Smaller reporting company  ☐
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
Common Stock,
$0.10 par value
Patriot Transportation Holding, Inc. Profit Sharing and Deferred Earnings Plan
30,000
$25
$750,000
$87.15
(1)
In addition,
pursuant to Rule 416(c) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement
also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plan described herein.
(2)
Calculated
solely for purposes of this offering under Rule 457(c) and (h) of the Securities Act on the basis of the average of the bid and
ask price per share of Registrant's Common Stock as reported by Nasdaq on January 27, 2015.
PART I
Information Required in the Section 10(a)
Prospectus
The documents containing the information specified
in Part I, Items 1 and 2, have been or will be delivered to participants in accordance with Form S-8 and Rule 428 under the Securities
Act of 1933, as amended (the "Securities Act"). Such documents are not required to be, and are not, filed with the
Securities Exchange Commission (the "Commission") either as part of this Registration Statement or as a prospectus
or prospectus supplement pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference
in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus that meets the
requirements of Section 10(a) of the Securities Act.
PART II
Information Required in the Registration
Statement
Item 3. Incorporation of Documents by Reference
Patriot Transportation Holding, Inc., (referred
to as "Patriot," the "Company," "we," "us," or "our") hereby incorporates
by reference into this Registration Statement the following documents previously filed with the Securities and Exchange Commission
(the "Commission"):
a.
Patriot's Registration Statement on Form 10, filed with the Commission on August 22, 2014, as amended by Amendment No. 1 on October 2, 2014, Amendment No. 2 on October 30, 2014, Amendment No. 3 on December 5, 2014, and Amendment No. 4 December 31, 2014 (the "Form 10"), under the Securities Exchange Act of 1934, as amended (the "Exchange Act"); and the Patriot Transportation Holding, Inc. Deferred Earnings Plan Annual Report on Form 11-K for the year ended September 30, 2013, filed by FRP Holdings, Inc. on June 23, 2014 (File No. 33-26115);  and
b.
None.
c.
The description of Patriot's Common Stock contained in its Information Statement, filed as Exhibit 99.1 to the Form 10.
All documents filed pursuant to Section 13(a),
13(c), 14 or 15(d) of the 1934 Act after the date of this Registration Statement and prior to the filing of a post-effective amendment
which indicates that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall
be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing of such
documents.
Item 4. Description of Securities
The class of securities to be offered is registered under Section
12 of the 1934 Act.
Item 5. Interests of Named Experts and Counsel
None.
Item 6. Indemnification of Directors and
Officers
The Company is subject
to the provisions in the Florida Business Corporation Act ("FBCA") regarding director and officer indemnification.
Our Articles of Incorporation permit us to indemnify our officers and directors to the fullest extent permitted by the FBCA, and
further provide that we may purchase and maintain insurance on behalf of directors, officers, employees and agents in their capacities
as such, or serving at the request of the Company, against any liabilities asserted against such persons. The Company also intends
to enter into director and officer indemnification agreements which will create a contractual obligation to indemnify directors
and officers of the Company to the fullest extent permitted by law.
The Florida Business Corporation
Act, as amended, or the "FBCA," permits, under certain circumstances, the indemnification of officers, directors, employees
and agents of a corporation with respect to any threatened, pending or completed action, suit or proceeding, whether civil, criminal,
administrative or investigative, to which such person was or is a party or is threatened to be made a party, by reason of his or
her being an officer, director, employee or agent of the corporation, or is or was serving at the request of, such corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against
liability incurred in connection with such proceeding, including appeals thereof;
provided, however,
that the officer, director,
employee or agent acted in good faith and in a manner that he or she 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 or
her conduct was unlawful. The termination of any such third-party action by judgment, order, settlement, or conviction or upon
a plea of
nolo contendere
or its equivalent does not, of itself, create a presumption that the person (i) did not act in
good faith and in a manner which he or she reasonably believed to be in, or not opposed to, the best interests of the corporation
or (ii) with respect to any criminal action or proceeding, had reasonable cause to believe that his or her conduct was unlawful.
In the case of proceedings
by or in the right of the corporation, the FBCA permits for indemnification of any person by reason of the fact that such person
is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of, such corporation as
a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against liability
incurred in connection with such proceeding, including appeals thereof;
provided, however
, that the officer, director, employee
or agent acted in good faith and in a manner that he or she reasonably believed to be in, or not opposed to, the best interests
of the corporation, except that no indemnification is made where such person is adjudged liable, unless a court of competent jurisdiction
determines that, despite the adjudication of liability but in view of all circumstances of the case, such person is fairly and
reasonably entitled to indemnity for such expenses which such court shall deem proper.
To the extent that such
person is successful on the merits or otherwise in defending against any such proceeding, Florida law provides that he or she shall
be indemnified against expenses actually and reasonably incurred by him or her in connection therewith.
Item 7. Exemption from registration claimed
Not applicable.
Item 8. Exhibits
Exhibit
No.
Exhibit
4.1
Amended and Restated Articles of Incorporation of New Patriot Transportation Holding, Inc. (incorporated by reference to Exhibit 3.1 of Amendment No. 3 to Patriot's Registration Statement on Form 10, filed on October 30, 2014,  File No. 001-36605).
4.2*
Bylaws of Patriot Transportation Holding, Inc.
4.3*
Form of Specimen Certificate for New Patriot Transportation Holding, Inc.
5.1*
Opinion and consent of Nelson Mullins Riley & Scarborough LLP
23.1*
Consent of Hancock Askew & Co., LLC, Independent Registered Public Accounting Firm.
23.2*
Consent
    of Nelson Mullins Riley & Scarborough LLP is contained in Exhibit 5.1.
24.1
Powers of Attorney (included in the signature page of this Registration Statement)
* Filed herewith
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 1933 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 this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Securities Exchange Commission
pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum
aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;
and
(iii)
to
include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement
or any material change to such information in this Registration Statement; provided, however, that the undertakings set forth in
paragraphs (1)(i) and (1)(ii) above do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the 1934 Act that are incorporated by reference into this Registration Statement;
(2)
That for the purpose of determining
any liability under the 1933 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; and
(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 1933 Act, each filing of the Registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the 1934 Act that is incorporated by reference into this Registration Statement shall be deemed
to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
C.
Insofar as indemnification for liabilities
arising under the 1933 Act may be permitted to directors, officers, or controlling persons of the Registrant pursuant to the indemnification
provisions summarized in Item 6 or otherwise, the Registrant has been advised that, in the opinion of the Commission, such indemnification
is against public policy as expressed in the 1933 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 1933 Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Jacksonville, State of Florida on this 30th day of January, 2015.
NEW PATRIOT TRANSPORTATION HOLDING, INC.
By:
/s/  John
    D. Milton, Jr.
John D. Milton, Jr.
Executive Vice President and Chief Financial Officer
POWER OF ATTORNEY
Each person whose
signature appears below hereby appoints the Chief Executive Officer and Chief Financial Officer, and each of them, severally, as
his or her true and lawful attorney or attorneys-in-fact and agent, with full power of substitution and resubstitution, for him
or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments to this Registration
Statement (including all pre-effective and post-effective amendments and registration statements filed pursuant to Rule 462 under
the Securities Act of 1933), and to file the same with all exhibits thereto, and other documents in connection therewith, with
the Commission, granting unto said attorney-in-fact and agent full power and authority to do and perform each act and thing requisite
and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming
all that said attorney-in-fact and agent, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements of the
Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities indicated
on January 30, 2015.
Signature
Title
/s/ Thompson S. Baker II
President, Chief Executive Officer and Director
Thompson S. Baker II
(Principal Executive Officer)
/s/  John D. Milton, Jr.
Executive Vice President and Chief Financial Officer
John D. Milton, Jr.
(Principal Financial Officer)
/s/  John D. Klopfenstein
Controller and Chief Accounting Officer
John D. Klopfenstein
(Principal Accounting Officer)
/s/  John E. Anderson
Director
John E. Anderson
/s/  Edward L. Baker
Director
Edward L. Baker
/s/  Luke E. Fichthorn III
Director
Luke E. Fichthorn III
/s/  Robert
    H. Paul III
Director
Robert H. Paul III
EXHIBIT INDEX
Exhibit
No.
Exhibit
4.1
Amended and Restated Articles of Incorporation of New Patriot Transportation Holding, Inc. (incorporated by reference to Exhibit 3.1 of Amendment No. 3 to Patriot's Registration Statement on Form 10, filed on October 30, 2014,  File No. 001-36605).
4.2*
Bylaws of Patriot Transportation Holding, Inc.
4.3*
Form of Specimen Certificate for New Patriot Transportation Holding, Inc.
5.1*
Opinion
    and consent of Nelson Mullins Riley & Scarborough LLP
23.1*
Consent of Hancock Askew & Co., LLC, Independent Registered Public Accounting Firm.
23.2*
Consent
    of Nelson Mullins Riley & Scarborough LLP
is contained in Exhibit 5.1.
24.1
Powers of Attorney (included in the signature page of this Registration Statement)
* Filed herewith