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    <div style="text-align: center;">As filed with the Securities and Exchange Commission on September 24, 2021</div>
    <div style="text-align: right;">Registration No. 333-_____</div>
    <div>
      <div>
        <hr style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" align="center"></div>
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    <div style="text-align: center; font-weight: bold;"><font style="font-size: 14pt;">UNITED STATES<font style="font-family: 'Times New Roman',Times,serif;"><br>
        </font>SECURITIES AND EXCHANGE COMMISSION</font><br>
      <font style="font-size: 12pt;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT UNDER<br>
      THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center;"><font style="font-size: 24pt; font-family: 'Times New Roman',Times,serif; font-weight: bold;">CUE HEALTH INC.</font><br>
      (Exact Name of Registrant as Specified in Its Charter)</div>
    <div style="text-align: center;"> <br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="zc8e223171d534325bedf8cd12b2d676f" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Delaware</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">27-1562193</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(State or Other Jurisdiction of Incorporation or Organization)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">4980 Carroll Canyon Rd.</div>
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Suite 100</div>
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">San Diego, California</div>
          </td>
          <td style="width: 50%; vertical-align: bottom;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">92121</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Amended and Restated 2014 Equity Incentive Plan, as amended<br>
      2021 Stock Incentive Plan<br>
      2021 Employee Stock Purchase Plan</div>
    <div style="text-align: center; font-weight: bold;">Khattak Stock Option Award</div>
    <div style="text-align: center; font-weight: bold;">Ortiz Stock Option Award</div>
    <div style="text-align: center; font-weight: bold;">Sattayasamitsathit Stock Option Award</div>
    <div style="text-align: center; font-weight: bold;">Sever Stock Option Awards</div>
    <div style="text-align: center;">(Full Title of the Plan)</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Ayub Khattak<br>
      President and Chief Executive Officer</div>
    <div style="text-align: center; font-weight: bold;">Cue Health Inc.<br>
      4980 Carroll Canyon Rd.</div>
    <div style="text-align: center; font-weight: bold;">Suite 100</div>
    <div style="text-align: center;"><font style="font-weight: bold;">San Diego, CA 92121</font><br>
      (Name and Address of Agent For Service)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">(858) 412-8151</div>
    <div style="text-align: center;">(Telephone Number, Including Area Code, of Agent For Service)</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center;"><font style="font-weight: bold;">Copy to</font>:</div>
    <div style="text-align: center;"> <br>
    </div>
    <div>
      <div style="text-align: center; font-weight: bold;">Erica Palsis</div>
      <div style="text-align: center; font-weight: bold;">General Counsel</div>
      <div style="text-align: center; font-weight: bold;">Cue Health Inc.</div>
      <div style="text-align: center; font-weight: bold;">4980 Carroll Canyon Rd.</div>
      <div style="text-align: center; font-weight: bold;">Suite 100</div>
      <div style="text-align: center; font-weight: bold;">San Diego, CA 92121</div>
      <div style="text-align: center; font-weight: bold;">(858) 412-8151</div>
    </div>
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    </div>
    <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
      filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div style="text-align: center;"><br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="ze5cb3ccf08544764a5b54b53bb068613" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Large accelerated filer &#9744;</div>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div style="text-align: right;">Accelerated filer &#9744;</div>
          </td>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 45%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 45%; vertical-align: top; text-align: right;">&#160;</td>
          <td colspan="1" rowspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Non-accelerated filer &#9746;</div>
          </td>
          <td style="width: 45%; vertical-align: top;">
            <div style="text-align: right;">Smaller reporting company &#9744;</div>
          </td>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="text-align: right;">Emerging growth company &#9746;</div>
          </td>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>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. &#9744;</div>
    <div> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z7bee26d20834495fb55c5d66e4e32c76" border="0" cellpadding="3" cellspacing="0">

        <tr>
          <td style="width: 17.31%; vertical-align: bottom; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 4px double; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Title of Securities </div>
            <div style="text-align: center;">to be Registered</div>
          </td>
          <td style="width: 24.63%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 4px double; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Amount to be </div>
            <div style="text-align: center;">Registered(1)</div>
          </td>
          <td style="width: 21.15%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 4px double; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Proposed Maximum Offering </div>
            <div style="text-align: center;">Price Per Share</div>
          </td>
          <td style="width: 19.23%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 4px double; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Proposed Maximum Aggregate </div>
            <div style="text-align: center;">Offering Price</div>
          </td>
          <td style="width: 17.68%; vertical-align: bottom; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 4px double; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Amount of </div>
            <div style="text-align: center;">Registration Fee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; 28,553,880 shares(2)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#160;&#160;&#160;&#160; $13.40(3)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#160;&#160;&#160;&#160; $382,517,464.52(3)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div style="font-family: 'Times New Roman',Times,serif;">&#160;&#160;&#160;&#160; $41,732.66</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; 295,900 shares(4)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160;&#160;$0.40(5)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $118,360(5)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $12.91</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; 94,260 shares(6)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160;&#160;$0.27(5)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $25,450.20(5)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $2.78</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; 47,130 shares(7)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160;&#160;$0.27(5)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $12,725.10(5)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $1.39</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; 295,900 shares(8)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160;&#160;$0.40(5)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $118,360(5)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 2px solid;">
            <div>&#160;&#160;&#160;&#160; $12.91</div>
          </td>
        </tr>
        <tr>
          <td style="width: 17.31%; vertical-align: top; border-left: #000000 4px double; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 4px double;">
            <div>Common Stock, par value $0.00001 per share</div>
          </td>
          <td style="width: 24.63%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 4px double;">
            <div>&#160;&#160;&#160;&#160; 880,000 shares(9)</div>
          </td>
          <td style="width: 21.15%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 4px double;">
            <div>&#160;&#160;&#160;&#160;&#160;$0.20(5)</div>
          </td>
          <td style="width: 19.23%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 2px solid; border-top: #000000 2px solid; border-bottom: #000000 4px double;">
            <div>&#160;&#160;&#160;&#160; $176,000(5)</div>
          </td>
          <td style="width: 17.68%; vertical-align: top; border-left: #000000 2px solid; border-right: #000000 4px double; border-top: #000000 2px solid; border-bottom: #000000 4px double;">
            <div>&#160;&#160;&#160;&#160; $19.20</div>
          </td>
        </tr>

    </table>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1988cc151d90444eb5f095ac1555c9e0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(1)</td>
          <td style="width: auto; vertical-align: top;">
            <div>In accordance with Rule 416 under the Securities Act of 1933, as amended, this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from
              stock splits, stock dividends or similar transactions.</div>
          </td>
        </tr>

    </table>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z74b9e13fdbb04f4c9c4f5dd5a918ab8f" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(2)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of (i) 7,597,510 shares issuable under the Amended and Restated 2014 Equity Incentive Plan, as amended (the &#8220;2014 Equity Incentive Plan&#8221;), which does not include 2,853,272 shares of unvested restricted common stock issuable under
              the 2014 Equity Incentive Plan; (ii) 18,121,616 shares issuable under the 2021 Stock Incentive Plan, including 2,853,272 shares of unvested restricted common stock subject to forfeiture or repurchase by us that may become issuable under the
              2021 Stock Incentive Plan; and (iii) 2,834,754 shares issuable under the 2021 Employee Stock Purchase Plan. Upon the expiration, termination, surrender, cancellation, forfeiture or repurchase of outstanding options under the 2014 Equity
              Incentive Plan, the unissued balance of shares issuable under such options will become issuable under the 2021 Stock Incentive Plan.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zc7a517b118e04bf2ba73bf274c2a5463" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(3)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;). The price per share and aggregate offering price are calculated
              based on (a) $6.21, the weighted average exercise price per share of the 7,597,510 shares subject to outstanding stock options under the 2014 Equity Incentive Plan, at exercise prices ranging from $0.35 to $15.61 per share, and (b) $16.00,
              the initial public offering price set forth on the cover page of the registrant&#8217;s Prospectus, dated September 23, 2021, relating to its initial public offering of common stock, in accordance with Rule 457(c) under the Securities Act, for the
              18,121,616 shares issuable under the 2021 Stock Incentive Plan and the 2,834,754 shares issuable under the 2021 Employee Stock Purchase Plan. Pursuant to the 2021 Employee Stock Purchase Plan, the purchase price of the shares of common stock
              reserved for issuance thereunder will be 85% of the lesser of the closing price of the common stock on (i) the first business day of the applicable offering period and (ii) the last business day of the applicable offering period.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zac8d33273a4c4407978bc94ca86ea2cc" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(4)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of shares issuable upon exercise of a stock option granted to Ayub Khattak on July 30, 2014.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z2427d16483884aabb01362074704fc1f" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(5)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of the exercise price of the applicable stock
              option award.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z22741e5b42d141e6a42d165dafbf73ef" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(6)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of shares issuable upon exercise of a stock option granted to Flor Ortiz on February 24, 2014.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z4e1999c396804f67a636ad630e46e839" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(7)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of shares issuable upon exercise of a stock option granted to Sirilak Sattayasamitsathit on July 1, 2014.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z12ff75368fde40dea5bc2cc7cd40458d" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(8)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of shares issuable upon exercise of a stock option granted to Clint Sever on July 30, 2014.</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z21a2c558fcc941e5a6dc1e9e4fdc9fb2" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 36pt; vertical-align: top; align: right;">(9)</td>
          <td style="width: auto; vertical-align: top;">
            <div>Consists of shares issuable upon exercise of a stock option granted to Clint Sever on January 1, 2013.</div>
          </td>
        </tr>

    </table>
    <div>
      <hr style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;" align="center"></div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div style="margin: 0px 0px 0px 36pt;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <table class="DSPFListTable" id="zf9770c5c6d854662924ac0420f89002d" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item</font><font style="font-weight: bold;"> 1.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Plan Information.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The information required by Item 1 is included in documents sent or given to participants in the plans covered by this registration statement pursuant to Rule 428(b)(1) of the Securities Act of 1933, as amended (the
      &#8220;Securities Act&#8221;).</div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <table class="DSPFListTable" id="z15ad07f82bc642baa7c18c466e77a854" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 2.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Registrant Information and Employee Plan Annual Information.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The written statement required by Item 2 is included in documents sent or given to participants in the plans covered by this registration statement pursuant to Rule 428(b)(1) of the Securities Act.</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART II<br>
      INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div>
      <table class="DSPFListTable" id="zdbf84ce0d57443579ad62608e25f1a45" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 3.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Incorporation of Documents by Reference.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The registrant is subject to the informational and reporting requirements of Sections 13(a), 14, and 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), and in accordance therewith files
      reports, proxy statements and other information with the Securities and Exchange Commission (the &#8220;Commission&#8221;).&#160;&#160; The following documents, which are on file with the Commission, are incorporated in this registration statement by reference:</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;">The registrant&#8217;s latest annual report filed pursuant to Section&#160;13(a) or 15(d) of the Exchange Act or the latest prospectus filed pursuant to Rule&#160;424(b) under the Securities Act that contains
      audited financial statements for the registrant&#8217;s latest fiscal year for which such statements have been filed.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;">All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the document referred to in (a) above.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;">The description of the securities contained in the registrant&#8217;s registration statement on Form 8-A filed under the Exchange Act, including any amendment or report filed for the purpose of updating
      such description.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">All documents subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby
      have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be part hereof from the date of the filing of such documents.&#160; Any statement contained in
      a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed
      document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.&#160; Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
      registration statement.</div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <table class="DSPFListTable" id="z3ce7f0d76f8745308b32ad8807d75a3e" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 4.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Description of Securities.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Not applicable.<font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> <br>
      </font></div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div>
      <table class="DSPFListTable" id="z5baf436431b74b1eb86448781566af16" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 5.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Interests of Named Experts and Counsel.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Wilmer Cutler Pickering Hale and Dorr LLP (&#8220;WilmerHale&#8221;) has opined as to the legality of the securities being offered by this registration statement.</div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <table class="DSPFListTable" id="z835aabeebd5e48f49f66b6a4e160b268" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 6.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Indemnification of Directors and Officers.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Section 102 of the Delaware General Corporation Law, or the DGCL, permits a corporation to eliminate the personal liability of its directors or its stockholders for monetary damages for a breach of fiduciary duty as a
      director, except where the director breached his or her duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of
      Delaware corporate law or obtained an improper personal benefit. The registrant&#8217;s amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock provides
      that no director shall be personally liable to the registrant or its stockholders for monetary damages for any breach of fiduciary duty as a director, notwithstanding any provision of law imposing such liability, except to the extent that the DGCL
      prohibits the elimination or limitation of liability of directors for breaches of fiduciary duty.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Section 145 of the DGCL provides that a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at the request of the corporation in related
      capacities against expenses (including attorneys&#8217; fees), judgments, fines and amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he or she is or is threatened to be
      made a party by reason of such position, if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable
      cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to 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 of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, such person is
      fairly and reasonably entitled to indemnification for such expenses which the Court of Chancery or such other court shall deem proper.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The registrant&#8217;s amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock provides that the registrant will indemnify
      each person who was or is a party or 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
      registrant), by reason of the fact that he or she is or was, or has agreed to become, a director or officer of the registrant, or is or was serving, or has agreed to serve, at the request of the registrant as a director, officer, partner, employee or
      trustee of, or in a similar capacity with, another corporation, partnership, joint venture, trust or other enterprise (including any employee benefit plan) (all such persons being referred to as an Indemnitee), or by reason of any action alleged to
      have been taken or omitted in such capacity, against all expenses (including attorneys&#8217; fees), liabilities, losses, judgments, fines (including excise taxes and penalties arising under the Employee Retirement Income Security Act of 1974) and amounts
      paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding and any appeal therefrom if such Indemnitee acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best
      interests of the registrant, and, with respect to any criminal action or proceeding, he or she had no reasonable cause to believe his or her conduct was unlawful.</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div style="text-indent: 36pt;">The registrant&#8217;s amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock also provides that the registrant will
      indemnify any Indemnitee who was or is a party or threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the registrant to procure a judgment in the registrant&#8217;s favor by reason of the fact that the
      Indemnitee is or was, or has agreed to become, a director or officer of the registrant, or is or was serving, or has agreed to serve, at the request of the registrant as a director, officer, partner, employee or trustee of, or in a similar capacity
      with, another corporation, partnership, joint venture, trust or other enterprise (including any employee benefit plan), or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including attorneys&#8217;
      fees) and, to the extent permitted by law, amounts paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding, and any appeal therefrom, if the Indemnitee acted in good faith and in a manner he or she
      reasonably believed to be in, or not opposed to, the best interests of the registrant, except that no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to the
      registrant, unless and only to the extent, that the Court of Chancery of Delaware or the court in which such action or suit was brought determines that, despite such adjudication but in view of all of the circumstances, he or she is entitled to
      indemnification of such expenses (including attorney&#8217;s fees). Notwithstanding the foregoing, to the extent that any Indemnitee has been successful, on the merits or otherwise, he or she will be indemnified by the registrant against all expenses
      (including attorneys&#8217; fees) actually and reasonably incurred by him or her or on his or her behalf in connection therewith. If the registrant does not assume the defense, expenses must be advanced to an Indemnitee under certain circumstances.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">In addition, the registrant has entered into indemnification agreements with all of the registrant&#8217;s executive officers and directors. In general, these agreements provide that the registrant will indemnify the executive
      officer or director to the fullest extent permitted by law for claims arising in his or her capacity as an executive officer or director of the registrant or in connection with his or her service at the request of the registrant for another
      corporation or entity. The indemnification agreements also provide for procedures that will apply in the event that an executive officer or director makes a claim for indemnification and establish certain presumptions that are favorable to the
      executive officer or director.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The registrant maintains a general liability insurance policy that covers certain liabilities of the registrant&#8217;s directors and officers arising out of claims based on acts or omissions in their capacities as directors
      or officers.</div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div>
      <table class="DSPFListTable" id="z4a53f88ea93644b6899688dcb62221a2" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 7.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Exemption from Registration Claimed.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Not applicable.</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div>
      <table class="DSPFListTable" id="z765b3b118778425cb5516767c16a16ba" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 8.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Exhibits.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-indent: 36pt;">The following exhibits are incorporated herein by reference:</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zad90e9430d1e45dc981ce0eb1c0461cd" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 8%; vertical-align: top; border-bottom: 2px solid black;">
            <div style="text-indent: 36pt;">Number</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 90%; vertical-align: top; border-bottom: 2px solid black;">
            <div>Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121031374/nt10023122x8_ex3-1.htm">4.1</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Amended and Restated Certificate of Incorporation of the Registrant, as amended (incorporated by reference to Exhibit 3.1 to Amendment No. 1 to the Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the
              Securities Exchange Commission on September 15, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121030058/nt10023122x6_ex3-2.htm">4.2</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 1, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121031374/nt10023122x8_ex3-3.htm">4.3</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Form of Restated Certificate of Incorporation of the Registrant (to be effective immediately prior to the completion of the Registrant&#8217;s initial public offering) (incorporated by reference to Exhibit 3.3 to Amendment No. 1 to the
              Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121031374/nt10023122x8_ex3-4.htm">4.4</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Form of Amended and Restated Bylaws of the Registrant (to be effective immediately prior to the completion of the Registrant&#8217;s initial public offering) (incorporated by reference to Exhibit 3.4 to Amendment No. 1 to the Registrant&#8217;s
              Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex5-1.htm">5.1*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Opinion of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Registrant</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex5-1.htm">23.1*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Consent of Wilmer Cutler Pickering Hale and Dorr LLP (included in Exhibit 5.1)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex23-2.htm">23.2*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Consent of BDO USA, LLP, independent registered public accounting firm</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="#POWEROFATTORNEYANDSIGNATU">24.1*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Power of attorney (included on the signature pages of this registration statement)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121030058/nt10023122x6_ex10-2.htm">99.1</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Amended and Restated 2014 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September
              1, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121031374/nt10023122x8_ex10-5.htm">99.2</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>2021 Stock Incentive Plan (incorporated by reference to Exhibit 10.5 to Amendment No. 1 to the Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="https://www.sec.gov/Archives/edgar/data/1628945/000114036121031374/nt10023122x8_ex10-9.htm">99.3</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.9 to Amendment No. 1 to the Registrant&#8217;s Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15,
              2021)</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex99-4.htm">99.4*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Stock Option Agreement, by and between the Registrant and Ayub Khattak, dated as of July 30, 2014</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex99-5.htm">99.5*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Stock Option Agreement, by and between the Registrant and Flor Ortiz, dated as of February 24, 2014</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex99-6.htm">99.6*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Stock Option Agreement, by and between the Registrant and Sirilak Sattayasamitsathit, dated as of July 21, 2014</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex99-7.htm">99.7*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Stock Option Agreement, by and between the Registrant and Clint Sever, dated as of January 1, 2013</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 8%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-indent: 36pt;"><a href="nt10023122x16_ex99-8.htm">99.8*</a></div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>Stock Option Agreement, by and between the Registrant and Clint Sever, dated as of July 30, 2014</div>
          </td>
        </tr>

    </table>
    <div style="text-indent: 36pt;">____________</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Filed herewith</div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div>
      <table class="DSPFListTable" id="z82ba4f31232f4bce84f76ca1a9825038" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;" cellpadding="0" cellspacing="0">

          <tr style="vertical-align: top;">
            <td style="width: 36pt;">
              <div><br>
              </div>
            </td>
            <td style="vertical-align: top; width: 36pt;">
              <div><font style="font-weight: bold;">Item 9.</font></div>
            </td>
            <td style="align: left; vertical-align: top; width: auto;">
              <div><font style="font-weight: bold;">Undertakings.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-style: italic;"><u></u></font></div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;"><font style="font-style: italic;"><u>Item 512(a) of Regulation S-K</u></font>.&#160; The undersigned registrant hereby undertakes:</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div>
      <div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 36pt;">(1) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 72pt;">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</div>
      </div>
    </div>
    <div>
      <div>
        <div style="text-indent: 108pt;"><font style="margin-left: 108pt;"> <br>
          </font></div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 72pt;">(i) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 108pt;">To include any prospectus required by Section 10(a)(3) of the Securities Act;</div>
      </div>
    </div>
    <div>
      <div>
        <div style="text-indent: 108pt;"><font style="margin-left: 108pt;"> <br>
          </font></div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 72pt;">(ii) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 108pt;">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually
          or in the aggregate, represent a fundamental change in the information set forth in the registration statement; and</div>
      </div>
    </div>
    <div>
      <div>
        <div style="text-indent: 108pt;"><font style="margin-left: 108pt;"> <br>
          </font></div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 72pt;">(iii) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 108pt;">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;</div>
      </div>
    </div>
    <div style="margin-left: 36pt;"><font style="font-style: italic;"> <br>
      </font></div>
    <div style="margin-left: 36pt;"><font style="font-style: italic;">provided, however,</font> that paragraphs (1)(i) and (ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
      reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.</div>
    <div style="margin-left: 36pt;"> <br>
    </div>
    <div>
      <div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 36pt;">(2) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 72pt;">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 <font style="font-style: italic;">bona fide</font> offering thereof.</div>
        <div style="text-indent: 72pt;"> <br>
        </div>
      </div>
    </div>
    <div>
      <div>
        <div style="margin: 0px 0px 0px 36pt; text-indent: 36pt;">(3) </div>
        <div style="margin: -12pt 0px 0px 36pt; text-indent: 72pt;">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.</div>
      </div>
    </div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-style: italic;"><u></u></font></div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;"><font style="font-style: italic;"><u>Item 512(b) of Regulation S-K</u></font>.&#160; 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 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 <font style="font-style: italic;">bona fide</font> offering thereof.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-style: italic;"><u></u></font></div>
    <div style="margin: -12pt 0px 0px; text-indent: 72pt;"><font style="font-style: italic;"><u>Item 512(h) of Regulation S-K</u></font>.&#160; 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.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
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    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Diego, California, on this 24<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> day of September,
      2021.</div>
    <div style="margin-left: 216pt;"> <br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="zf5ef05d414cd43fe8f558a0ca1649fb0" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td colspan="2" style="vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">CUE HEALTH INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">
            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
          </td>
          <td style="width: 45%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman', Times, serif;">/s/ Ayub Khattak </div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Ayub Khattak</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">President and Chief Executive Officer</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEYANDSIGNATU"><!--Anchor--></a>POWER OF ATTORNEY AND SIGNATURES</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-indent: 36pt;">We, the undersigned officers and directors of Cue Health Inc., hereby severally constitute and appoint Ayub Khattak, John Gallagher and Erica Palsis, and each of them singly, our true and lawful attorneys with full power
      to them, and each of them singly, to sign for us and in our names in the capacities indicated below, the registration statement on Form S-8 filed herewith and any and all subsequent amendments to said registration statement, and generally to do all
      such things in our names and on our behalf in our capacities as officers and directors to enable Cue Health Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission,
      hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said registration statement and any and all amendments thereto.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z262b665278f1432a94b83bbc4d50ab55" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Signature</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Title</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif; font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Ayub Khattak <br>
          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">President, Chief Executive Officer, Director, Chairman of the Board</div>
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(Principal executive officer)</div>
          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">September 24, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Ayub Khattak</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ John Gallagher&#160; </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">(Principal Financial Officer and Principal Accounting Officer)</div>
          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">September 24, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32%; vertical-align: top;">
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          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Joanne Bradford</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">September 24, 2021</div>
          </td>
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        <tr>
          <td style="width: 32%; vertical-align: top;">
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          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Chris Achar </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">September 24, 2021</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Chris Achar</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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        <tr>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Xiangmin Cui</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Carole Faig</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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        <tr>
          <td style="width: 32%; vertical-align: top;">
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          <td colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top;">&#160;</td>
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          <td rowspan="1" style="width: 32%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Maria Martinez</td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 32%; vertical-align: top;">
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          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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{"company-data": {"conformed-name": "Cue Health Inc.", "cik": "0001628945", "assigned-sic": "3826", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-259758", "film-number": "211274045"}, "business-address": {"street1": "4980 CARROLL CANYON ROAD", "street2": "SUITE 100", "city": "SAN DIEGO", "state": "CA", "zip": "92121", "phone": "(858) 412-8151"}, "mail-address": {"street1": "4980 CARROLL CANYON ROAD", "street2": "SUITE 100", "city": "SAN DIEGO", "state": "CA", "zip": "92121"}, "former-company": [{"former-conformed-name": "Cue Inc.", "date-changed": "20141223"}, {"former-conformed-name": "Cue, Inc.", "date-changed": "20141222"}]}
As filed with the Securities and Exchange Commission on September 24, 2021
Registration No. 333-_____
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
CUE HEALTH INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
27-1562193
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification No.)
4980 Carroll Canyon Rd.
Suite 100
San Diego, California
92121
(Address of Principal Executive Offices)
(Zip Code)
Amended and Restated 2014 Equity Incentive Plan, as amended
2021 Stock Incentive Plan
2021 Employee Stock Purchase Plan
Khattak Stock Option Award
Ortiz Stock Option Award
Sattayasamitsathit Stock Option Award
Sever Stock Option Awards
(Full Title of the Plan)
Ayub Khattak
President and Chief Executive Officer
Cue Health Inc.
4980 Carroll Canyon Rd.
Suite 100
San Diego, CA 92121
(Name and Address of Agent For Service)
(858) 412-8151
(Telephone Number, Including Area Code, of Agent For Service)
Copy to
:
Erica Palsis
General Counsel
Cue Health Inc.
4980 Carroll Canyon Rd.
Suite 100
San Diego, CA 92121
(858) 412-8151
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. ☐
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount to be
Registered(1)
Proposed Maximum Offering
Price Per Share
Proposed Maximum Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, par value $0.00001 per share
28,553,880 shares(2)
$13.40(3)
$382,517,464.52(3)
$41,732.66
Common Stock, par value $0.00001 per share
295,900 shares(4)
$0.40(5)
$118,360(5)
$12.91
Common Stock, par value $0.00001 per share
94,260 shares(6)
$0.27(5)
$25,450.20(5)
$2.78
Common Stock, par value $0.00001 per share
47,130 shares(7)
$0.27(5)
$12,725.10(5)
$1.39
Common Stock, par value $0.00001 per share
295,900 shares(8)
$0.40(5)
$118,360(5)
$12.91
Common Stock, par value $0.00001 per share
880,000 shares(9)
$0.20(5)
$176,000(5)
$19.20
(1)
In accordance with Rule 416 under the Securities Act of 1933, as amended, this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from
              stock splits, stock dividends or similar transactions.
(2)
Consists of (i) 7,597,510 shares issuable under the Amended and Restated 2014 Equity Incentive Plan, as amended (the "2014 Equity Incentive Plan"), which does not include 2,853,272 shares of unvested restricted common stock issuable under
              the 2014 Equity Incentive Plan; (ii) 18,121,616 shares issuable under the 2021 Stock Incentive Plan, including 2,853,272 shares of unvested restricted common stock subject to forfeiture or repurchase by us that may become issuable under the
              2021 Stock Incentive Plan; and (iii) 2,834,754 shares issuable under the 2021 Employee Stock Purchase Plan. Upon the expiration, termination, surrender, cancellation, forfeiture or repurchase of outstanding options under the 2014 Equity
              Incentive Plan, the unissued balance of shares issuable under such options will become issuable under the 2021 Stock Incentive Plan.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended (the "Securities Act"). The price per share and aggregate offering price are calculated
              based on (a) $6.21, the weighted average exercise price per share of the 7,597,510 shares subject to outstanding stock options under the 2014 Equity Incentive Plan, at exercise prices ranging from $0.35 to $15.61 per share, and (b) $16.00,
              the initial public offering price set forth on the cover page of the registrant's Prospectus, dated September 23, 2021, relating to its initial public offering of common stock, in accordance with Rule 457(c) under the Securities Act, for the
              18,121,616 shares issuable under the 2021 Stock Incentive Plan and the 2,834,754 shares issuable under the 2021 Employee Stock Purchase Plan. Pursuant to the 2021 Employee Stock Purchase Plan, the purchase price of the shares of common stock
              reserved for issuance thereunder will be 85% of the lesser of the closing price of the common stock on (i) the first business day of the applicable offering period and (ii) the last business day of the applicable offering period.
(4)
Consists of shares issuable upon exercise of a stock option granted to Ayub Khattak on July 30, 2014.
(5)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of the exercise price of the applicable stock
              option award.
(6)
Consists of shares issuable upon exercise of a stock option granted to Flor Ortiz on February 24, 2014.
(7)
Consists of shares issuable upon exercise of a stock option granted to Sirilak Sattayasamitsathit on July 1, 2014.
(8)
Consists of shares issuable upon exercise of a stock option granted to Clint Sever on July 30, 2014.
(9)
Consists of shares issuable upon exercise of a stock option granted to Clint Sever on January 1, 2013.
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item
1.
Plan Information.
The information required by Item 1 is included in documents sent or given to participants in the plans covered by this registration statement pursuant to Rule 428(b)(1) of the Securities Act of 1933, as amended (the
      "Securities Act").
Item 2.
Registrant Information and Employee Plan Annual Information.
The written statement required by Item 2 is included in documents sent or given to participants in the plans covered by this registration statement pursuant to Rule 428(b)(1) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The registrant is subject to the informational and reporting requirements of Sections 13(a), 14, and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), and in accordance therewith files
      reports, proxy statements and other information with the Securities and Exchange Commission (the "Commission").   The following documents, which are on file with the Commission, are incorporated in this registration statement by reference:
(a)
The registrant's latest annual report filed pursuant to Section 13(a) or 15(d) of the Exchange Act or the latest prospectus filed pursuant to Rule 424(b) under the Securities Act that contains
      audited financial statements for the registrant's latest fiscal year for which such statements have been filed.
(b)
All other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the document referred to in (a) above.
(c)
The description of the securities contained in the registrant's registration statement on Form 8-A filed under the Exchange Act, including any amendment or report filed for the purpose of updating
      such description.
All documents subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered hereby
      have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this registration statement and to be part hereof from the date of the filing of such documents.  Any statement contained in
      a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this registration statement to the extent that a statement contained herein or in any other subsequently filed
      document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.  Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this
      registration statement.
Item 4.
Description of Securities.
Not applicable.
Item 5.
Interests of Named Experts and Counsel.
Wilmer Cutler Pickering Hale and Dorr LLP ("WilmerHale") has opined as to the legality of the securities being offered by this registration statement.
Item 6.
Indemnification of Directors and Officers.
Section 102 of the Delaware General Corporation Law, or the DGCL, permits a corporation to eliminate the personal liability of its directors or its stockholders for monetary damages for a breach of fiduciary duty as a
      director, except where the director breached his or her duty of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved a stock repurchase in violation of
      Delaware corporate law or obtained an improper personal benefit. The registrant's amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock provides
      that no director shall be personally liable to the registrant or its stockholders for monetary damages for any breach of fiduciary duty as a director, notwithstanding any provision of law imposing such liability, except to the extent that the DGCL
      prohibits the elimination or limitation of liability of directors for breaches of fiduciary duty.
Section 145 of the DGCL provides that a corporation has the power to indemnify a director, officer, employee or agent of the corporation and certain other persons serving at the request of the corporation in related
      capacities against expenses (including attorneys' fees), judgments, fines and amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he or she is or is threatened to be
      made a party by reason of such position, if such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable
      cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect to 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 of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, such person is
      fairly and reasonably entitled to indemnification for such expenses which the Court of Chancery or such other court shall deem proper.
The registrant's amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock provides that the registrant will indemnify
      each person who was or is a party or 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
      registrant), by reason of the fact that he or she is or was, or has agreed to become, a director or officer of the registrant, or is or was serving, or has agreed to serve, at the request of the registrant as a director, officer, partner, employee or
      trustee of, or in a similar capacity with, another corporation, partnership, joint venture, trust or other enterprise (including any employee benefit plan) (all such persons being referred to as an Indemnitee), or by reason of any action alleged to
      have been taken or omitted in such capacity, against all expenses (including attorneys' fees), liabilities, losses, judgments, fines (including excise taxes and penalties arising under the Employee Retirement Income Security Act of 1974) and amounts
      paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding and any appeal therefrom if such Indemnitee acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best
      interests of the registrant, and, with respect to any criminal action or proceeding, he or she had no reasonable cause to believe his or her conduct was unlawful.
The registrant's amended and restated certificate of incorporation that will be effective immediately prior to the completion of its initial public offering of common stock also provides that the registrant will
      indemnify any Indemnitee who was or is a party or threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the registrant to procure a judgment in the registrant's favor by reason of the fact that the
      Indemnitee is or was, or has agreed to become, a director or officer of the registrant, or is or was serving, or has agreed to serve, at the request of the registrant as a director, officer, partner, employee or trustee of, or in a similar capacity
      with, another corporation, partnership, joint venture, trust or other enterprise (including any employee benefit plan), or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including attorneys'
      fees) and, to the extent permitted by law, amounts paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding, and any appeal therefrom, if the Indemnitee acted in good faith and in a manner he or she
      reasonably believed to be in, or not opposed to, the best interests of the registrant, except that no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable to the
      registrant, unless and only to the extent, that the Court of Chancery of Delaware or the court in which such action or suit was brought determines that, despite such adjudication but in view of all of the circumstances, he or she is entitled to
      indemnification of such expenses (including attorney's fees). Notwithstanding the foregoing, to the extent that any Indemnitee has been successful, on the merits or otherwise, he or she will be indemnified by the registrant against all expenses
      (including attorneys' fees) actually and reasonably incurred by him or her or on his or her behalf in connection therewith. If the registrant does not assume the defense, expenses must be advanced to an Indemnitee under certain circumstances.
In addition, the registrant has entered into indemnification agreements with all of the registrant's executive officers and directors. In general, these agreements provide that the registrant will indemnify the executive
      officer or director to the fullest extent permitted by law for claims arising in his or her capacity as an executive officer or director of the registrant or in connection with his or her service at the request of the registrant for another
      corporation or entity. The indemnification agreements also provide for procedures that will apply in the event that an executive officer or director makes a claim for indemnification and establish certain presumptions that are favorable to the
      executive officer or director.
The registrant maintains a general liability insurance policy that covers certain liabilities of the registrant's directors and officers arising out of claims based on acts or omissions in their capacities as directors
      or officers.
Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
The following exhibits are incorporated herein by reference:
Number
Description
4.1
Amended and Restated Certificate of Incorporation of the Registrant, as amended (incorporated by reference to Exhibit 3.1 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the
              Securities Exchange Commission on September 15, 2021)
4.2
Bylaws of the Registrant (incorporated by reference to Exhibit 3.2 to the Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 1, 2021)
4.3
Form of Restated Certificate of Incorporation of the Registrant (to be effective immediately prior to the completion of the Registrant's initial public offering) (incorporated by reference to Exhibit 3.3 to Amendment No. 1 to the
              Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)
4.4
Form of Amended and Restated Bylaws of the Registrant (to be effective immediately prior to the completion of the Registrant's initial public offering) (incorporated by reference to Exhibit 3.4 to Amendment No. 1 to the Registrant's
              Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)
5.1*
Opinion of Wilmer Cutler Pickering Hale and Dorr LLP, counsel to the Registrant
23.1*
Consent of Wilmer Cutler Pickering Hale and Dorr LLP (included in Exhibit 5.1)
23.2*
Consent of BDO USA, LLP, independent registered public accounting firm
24.1*
Power of attorney (included on the signature pages of this registration statement)
99.1
Amended and Restated 2014 Equity Incentive Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September
              1, 2021)
99.2
2021 Stock Incentive Plan (incorporated by reference to Exhibit 10.5 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15, 2021)
99.3
2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.9 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-259250) filed with the Securities Exchange Commission on September 15,
              2021)
99.4*
Stock Option Agreement, by and between the Registrant and Ayub Khattak, dated as of July 30, 2014
99.5*
Stock Option Agreement, by and between the Registrant and Flor Ortiz, dated as of February 24, 2014
99.6*
Stock Option Agreement, by and between the Registrant and Sirilak Sattayasamitsathit, dated as of July 21, 2014
99.7*
Stock Option Agreement, by and between the Registrant and Clint Sever, dated as of January 1, 2013
99.8*
Stock Option Agreement, by and between the Registrant and Clint Sever, dated as of July 30, 2014
____________
*          Filed herewith
Item 9.
Undertakings.
1.
Item 512(a) of Regulation S-K
.  The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually
          or in the aggregate, represent a fundamental change in the information set forth in the registration statement; and
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the
          registration statement;
provided, however,
that paragraphs (1)(i) and (ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
      reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
(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.
2.
Item 512(b) of Regulation S-K
.  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 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.
3.
Item 512(h) of Regulation S-K
.  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.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Diego, California, on this 24
th
day of September,
      2021.
CUE HEALTH INC.
By:
/s/ Ayub Khattak
Ayub Khattak
President and Chief Executive Officer
POWER OF ATTORNEY AND SIGNATURES
We, the undersigned officers and directors of Cue Health Inc., hereby severally constitute and appoint Ayub Khattak, John Gallagher and Erica Palsis, and each of them singly, our true and lawful attorneys with full power
      to them, and each of them singly, to sign for us and in our names in the capacities indicated below, the registration statement on Form S-8 filed herewith and any and all subsequent amendments to said registration statement, and generally to do all
      such things in our names and on our behalf in our capacities as officers and directors to enable Cue Health Inc. to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission,
      hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said registration statement and any and all amendments thereto.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Ayub Khattak
President, Chief Executive Officer, Director, Chairman of the Board
(Principal executive officer)
September 24, 2021
Ayub Khattak
/s/ John Gallagher
Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)
September 24, 2021
John Gallagher
/s/ Joanne Bradford
Director
September 24, 2021
Joanne Bradford
/s/ Chris Achar
Director
September 24, 2021
Chris Achar
/s/ Xiangmin Cui
Director
September 24, 2021
Xiangmin Cui
/s/ Carole Faig
Director
September 24, 2021
Carole Faig
/s/ Maria Martinez
Director
September 24, 2021
Maria Martinez
/s/ Scott Stanford
Director
September 24, 2021
Scott Stanford