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      <div style="text-align: center; font-size: 8pt; font-weight: bold;"><font style="font-size: 10pt;">AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON APRIL 21, 2020</font></div>
      <div style="text-align: center; font-size: 8pt; font-weight: bold;"><font style="font-size: 10pt;"></font>
        <div style="text-align: right; font-size: 10pt; font-weight: bold;"> <br>
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        <div style="text-align: right; font-size: 10pt; font-weight: bold;">REGISTRATION NO. 333-_____</div>
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        <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; margin-left: auto; margin-right: auto;"><font style="font-size: 14pt;">UNITED STATES</font></div>
      <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
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          <td style="width: 40%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold; font-size: 12pt;">WASHINGTON, D.C. 20549</div>
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            <div style="text-align: center; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
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      <div style="text-align: center; margin-right: 2.5pt; margin-left: 2.4pt;"> <br>
      </div>
      <div style="text-align: center; margin-right: 2.5pt; margin-left: 2.4pt;">REGISTRATION STATEMENT UNDER THE</div>
      <div style="text-align: center; margin-right: 2.5pt; margin-left: 2.4pt;">SECURITIES ACT OF 1933</div>
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          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold; font-size: 24pt;">Galaxy Gaming, Inc.</div>
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          <td style="width: 30%; vertical-align: top;">&#160;</td>
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          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
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            <div style="text-align: center; font-weight: bold;">Nevada</div>
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">20-8143439</div>
          </td>
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          <td style="width: 49%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
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      <div style="text-align: center; font-weight: bold;"> <br>
      </div>
      <div style="text-align: center; font-weight: bold;">6767 Spencer Street</div>
      <div style="text-align: center; font-weight: bold;">Las Vegas, Nevada 89119</div>
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          <td style="width: 50%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);" rowspan="1">
            <div style="text-align: center; font-weight: bold;">(702) 939-3254</div>
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          <td style="width: 25%; vertical-align: top; padding-bottom: 2px;" rowspan="1">&#160;</td>
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(Address, including zip code, and telephone number, including area code,</div>
            <div style="text-align: center;">of registrant&#8217;s principal executive offices)</div>
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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              <div>&#160;</div>
            </td>
            <td style="width: 50%; border-bottom: 2px solid rgb(0, 0, 0);">
              <div style="text-align: center; font-weight: bold;">Galaxy Gaming, Inc. 2014 Equity Incentive Plan</div>
            </td>
            <td style="width: 25%; padding-bottom: 2px;">
              <div>&#160;</div>
            </td>
          </tr>
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              <div>&#160;</div>
            </td>
            <td style="width: 50%; text-align: center;">(Full title of the plan)</td>
            <td style="width: 25%;">
              <div>&#160;</div>
            </td>
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    <div>
      <div style="text-align: center; color: #000000; font-weight: bold;">Harry C. Hagerty</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">Chief Financial Officer, Secretary and Treasurer</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">6767 Spencer Street</div>
      <div style="text-align: center; color: #000000; font-weight: bold;">Las Vegas, Nevada 89119</div>
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          <td style="width: 30%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 40%; vertical-align: top;" rowspan="1">
            <div style="text-align: center; color: #000000; font-weight: bold;">(702) 939-3254</div>
          </td>
          <td style="width: 30%; vertical-align: top;" rowspan="1">&#160;</td>
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          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 40%; vertical-align: top; border-top: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">(Name, address, including zip code, and telephone </div>
            <div style="text-align: center;">number, including area code, of agent for service)</div>
          </td>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
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      <div style="margin-right: 0.15pt;"> <br>
      </div>
      <div style="margin-right: 0.15pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large accelerated filer,&#8221;
        &#8220;accelerated filer&#8221; and &#8220;smaller reporting company&#8221; in Rule 12b--2 of the Securities Exchange Act.</div>
      <div style="margin-right: 0.15pt;"> <br>
      </div>
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            <tr>
              <td style="width: 27%;">Large accelerated filer <br>
              </td>
              <td style="width: 5%; text-align: left;" colspan="1">&#9744;</td>
              <td style="width: 35%;"><br>
              </td>
              <td style="width: 28%;">Accelerated filer</td>
              <td style="width: 5%; text-align: left;" colspan="1">&#9744;</td>
            </tr>
            <tr>
              <td style="width: 27%;">Non-accelerated filer <br>
              </td>
              <td style="width: 5%; text-align: left;" colspan="1">&#9744;</td>
              <td style="width: 35%; text-align: left;">(Do not check if a smaller reporting company)<br>
              </td>
              <td style="width: 28%;">Smaller reporting company</td>
              <td style="width: 5%; text-align: left;" colspan="1">&#9746;</td>
            </tr>

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      </div>
      <div style="margin-right: 0.15pt;"> <br>
      </div>
    </div>
    <div style="text-align: center; font-weight: bold;">CALCULATION OF REGISTRATION FEE</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;" id="z9c68545aa4004a04a3149992cfccb138">

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            <div>&#160;</div>
            <div>&#160;</div>
            <div>Title of</div>
            <div>securities to be registered</div>
          </td>
          <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div> </div>
            <div>Amount</div>
            <div>to be</div>
            <div>registered (1)</div>
          </td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div>Proposed</div>
            <div>maximum</div>
            <div>offering price</div>
            <div>per share(2)</div>
          </td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div> </div>
            <div>Proposed</div>
            <div>maximum aggregate</div>
            <div>offering price(2)</div>
          </td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-left: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="1">&#160;</td>
          <td nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); text-align: center;" colspan="2">
            <div> </div>
            <div>Amount of</div>
            <div>registration</div>
            <div>fee(2)</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); border-top: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
        </tr>
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          <td valign="bottom" style="vertical-align: middle; width: 52%; background-color: rgb(204, 238, 255); border-left: 2px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0);">
            <div>Common Stock, par value $0.001 per share</div>
          </td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-left: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>6,550,750</div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-left: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>
              <div>0.9975</div>
            </div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-left: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>
              <div>6,534,373</div>
            </div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-left: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
          <td valign="bottom" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>$</div>
          </td>
          <td valign="bottom" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" colspan="1">
            <div>
              <div>848.16</div>
            </div>
          </td>
          <td valign="bottom" nowrap="nowrap" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); border-right: 2px solid rgb(0, 0, 0);" colspan="1">&#160;</td>
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    </div>
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              <td style="width: 21pt; vertical-align: top;">&#160;(1)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>This Registration Statement on Form S-8 covers shares of common stock, par value $0.001 per share, of Galaxy Gaming, Inc. (the &#8220;Registrant&#8221;): (i) issuable pursuant to the Galaxy Gaming Inc. 2014 Equity Incentive Plan (the &#8220;Plan&#8221;); and
                  (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), any additional shares that become issuable under the Plan by reason of any future stock dividend, stock split or other similar transaction.</div>
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    <div><br>
    </div>
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      <div>
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              </td>
              <td style="width: 21pt; vertical-align: top;">(2)</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div>Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(h) of the Securities Act on the basis of $0.9975, the average of the high and low prices of the Registrant&#8217;s common stock as reported on Over
                  the Counter Bulletin Board on April 20, 2020.</div>
              </td>
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    </div>
    <div><br>
    </div>
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    <div style="text-align: center; font-weight: bold;">INTRODUCTORY STATEMENT</div>
    <div><br>
    </div>
    <div style="text-align: justify;">This Registration Statement on Form S-8 is filed by Galaxy Gaming, Inc., a Nevada corporation (the &#8220;Company&#8221; or the &#8220;Registrant&#8221;), relating to 6,550,750 shares of its common stock, par value $0.001 per share (the
      &#8220;Common Stock&#8221;), to be issued pursuant to the Company&#8217;s 2014 Equity Incentive Plan, as amended prior to the date hereof (the &#8220;Plan&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART I</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div>&#160;</div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="za412230b2a5d4bdbb477e7bb6288a8d2" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 1.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Plan Information.</div>
              </td>
            </tr>

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      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company will provide each recipient (the &#8220;Recipients&#8221;) of a grant under the Plan with documents that contain information related to the Plan, and other information including, but not limited to, the disclosure
      required by Item 1 of Form S-8, which information is not required to be and is not being filed as a part of this Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) or as prospectuses or prospectus supplements pursuant to Rule 424 under
      the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;). The foregoing information and the documents incorporated by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets
      the requirements of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives common stock covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="z5cf880b2e64f42cf8a6a287eb91491bb" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 2.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Registrant Information and Employee Plan Annual Information.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div>&#160;</div>
    <div style="text-align: justify;">We will provide to each Recipient a written statement advising of the availability of documents incorporated by reference in Item 3 of Part&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;II of this Registration Statement (which documents are incorporated
      by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:</div>
    <div>&#160;</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Harry C. Hagerty</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Chief Financial Officer, Secretary and Treasurer</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">6767 Spencer Street</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">Las Vegas, Nevada 89119</div>
    <div style="text-align: center; color: rgb(0, 0, 0);">(702) 939-3254</div>
    <div style="text-align: center; color: rgb(0, 0, 0);"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
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    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION NOT REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div>&#160;</div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="zacb817a15485499d99350a53c0d436fd" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 3.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Incorporation of Documents by Reference.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; color: rgb(0, 0, 0);">The following documents filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), are hereby incorporated by
      reference in this Registration Statement:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-right: 36pt;"><font style="color: rgb(0, 0, 0);">(1)</font>&#160;&#160; &#160; <font style="color: rgb(0, 0, 0);">The Company&#8217;s latest Annual Report pursuant to Sections 13(a) or 15(d) of the Exchange Act or
        latest prospectus filed pursuant to Rule 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; and</font></div>
    <div style="text-align: justify; margin-right: 36pt;"><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-right: 36pt;"><font style="color: rgb(0, 0, 0);">(2)</font>&#160;&#160;&#160;&#160;&#160;&#160; <font style="color: rgb(0, 0, 0);">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 Registrant&#8217;s latest Annual Report or prospectus referred to in (1) above.</font></div>
    <div style="text-align: justify; margin-right: 36pt;"><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; color: rgb(0, 0, 0);">In addition, all documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a
      post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration
      Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information that the Company discloses under Items 2.02 or 7.01 of any Current Report
      on Form 8-K that it may from time to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; color: rgb(0, 0, 0);">Any statement, including financial statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
      for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such
      statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; color: rgb(0, 0, 0);">The Company&#8217;s Exchange Act file number with the Commission is 000-30653.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="z04dbe6f8b2b84f2fbfd3af581897adfb" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 4.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Description of Securities.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">The following is a summary of the material terms, limitations, voting powers and relative rights of the Company&#8217;s common stock as contained in the Company&#8217;s Articles of Incorporation, as amended (the &#8220;Articles of
      Incorporation&#8221;).&#160; This summary does not purport to be a complete description of the terms and conditions of the Company&#8217;s common stock in all respects and is subject to and qualified in its entirety by reference to the Articles of Incorporation, the
      Company&#8217;s Bylaws (the &#8220;Bylaws&#8221;), the Nevada Revised Statutes and any other documents from which the summary descriptions are derived.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">3</font></div>
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    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">General</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company has one class of common stock.&#160; The total authorized shares of capital stock of the Company consist of: (i) 65,000,000 shares of common stock, par value $0.001 per share; and (ii) 10,000,000 shares of
      preferred stock, par value $0.001 per share.&#160; Of the 65,000,000 authorized shares of the common stock, 18,042,944 shares were outstanding as of March 31, 2020.&#160; No preferred shares are issued.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">Voting Power</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Except as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders of common stock possess all voting power for the election of directors and
      all other matters requiring shareholder action, except with respect to amendments to the Articles of Incorporation that alter or change the powers, preferences, rights or other terms of any outstanding preferred stock if the holders of such affected
      series of preferred stock are entitled to vote on such an amendment.&#160; Holders of common stock are entitled to one vote per share on matters to be voted on by shareholders.&#160; Except as otherwise provided by law, the Articles of Incorporation or the
      Bylaws, all matters to be voted on by the Company&#8217;s shareholders must be approved by a majority of the shares present in person or by proxy at the meeting and entitled to vote on the subject matter.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">Dividends</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Holders of common stock will be equally entitled to receive such dividends, if any, as may be declared from time to time by the Company&#8217;s board of directors in its discretion out of funds legally available therefor.&#160;
      Dividends on the Company&#8217;s common stock are subject to the rights of holders of the Company&#8217;s issued and outstanding preferred stock.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">Liquidation Distribution</div>
    <div><br>
    </div>
    <div style="text-align: justify;">In the event of the Company&#8217;s voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the common stock will be entitled to receive an equal amount per share of all of the
      Company&#8217;s assets of whatever kind available for distribution to holders of the Company&#8217;s common stock, after the rights of the holders of the preferred stock have been satisfied.</div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">Impact of Preferred Stock</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The rights of holders of the Company&#8217;s common stock are subject to, and may be adversely affected by, the rights of holders of any preferred stock that may be issued in the future.&#160; The board of directors of the
      Company is authorized to provide for the issuance from time to time of preferred stock in one or more series and, as to each series, to fix the designations, powers, preferences, rights, qualifications, limitations and restrictions thereof (including
      but not limited to provisions related to dividends, conversion, voting, redemption and liquidation preference, which may be superior to those of the Company&#8217;s common stock).</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">4</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
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    </div>
    <div style="text-align: justify; margin-right: 36pt; font-style: italic; font-weight: bold;">Preemptive or Other Rights</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company&#8217;s shareholders have no conversion, preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to the common stock.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="zb5f0a90560854a78b001c250d4522103" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 5.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Interests of Named Experts and Counsel.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-right: 36pt;">Howard &amp; Howard Attorneys LLLP has opined as to the legality of the securities being offered by this registration statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="z018ce4e4334d489dbb3feabdcd7b1db6" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 6.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Indemnification of Directors and Officers.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Nevada Revised Statutes provide that a corporation may indemnify its officers and directors against expenses actually and reasonably incurred in the event an officer or director is made a party or threatened to be
      made a party to an action (other than an action brought by or in the right of the corporation as discussed below) by reason of his or her official position with the corporation provided the director or officer (1) is not liable for the breach of any
      fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of the law or (2) acted in good faith and in a manner he or she reasonably believed to be in the best interests of the corporation and, with
      respect to any criminal actions, had no reasonable cause to believe his or her conduct was unlawful. A corporation may indemnify its officers and directors against expenses, including amounts paid in settlement, actually and reasonably incurred in
      the event an officer or director is made a party or threatened to be made a party to an action brought by or in the right of the corporation by reason of his or her official position with the corporation, provided the director or officer (1) is not
      liable for the breach of any fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of the laws or (2) acted in good faith and in a manner he or she reasonably believed to be in the best interests of
      the corporation. The Nevada Revised Statutes further provides that a corporation generally may not indemnify an officer or director if it is determined by a court that such officer or director is liable to the corporation or responsible for any
      amounts paid to the corporation as a settlement, unless a court also determines that the officer or director is entitled to indemnification in light of all of the relevant facts and circumstances. The Nevada Revised Statutes require a corporation to
      indemnify an officer or director to the extent he or she is successful on the merits or otherwise successfully defends the action.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">The Company&#8217;s bylaws provide that it will indemnify its directors and officers to the fullest extent permitted by Nevada law. In addition, the Company has entered into separate indemnification agreements with certain
      of its directors and officers that require the Company, among other things, advance expenses to these individuals and to indemnify such directors and officers against certain liabilities that may arise by reason of their status or service so long as
      such individuals acted in good faith and in a manner reasonably believed to be in or not opposed to the best interests of the corporation. The Company may enter into similar agreements in the future.&#160; The Company also maintains and intends to
      continue to maintain director and officer liability insurance, if available on reasonable terms.</div>
    <div><br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">5</font></div>
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    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="z6e6ef11258ce4aecb259f7ced520dab6" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 7.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Exemption from Registration Claimed.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="margin-left: 63pt;">Not applicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="zaf744bb3a6cc4b05bebf3e93b3ad6be6" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 8.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Exhibits.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="margin-left: 63pt;">See Exhibit Index.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">
      <div>
        <table cellspacing="0" cellpadding="0" id="z1091819c26ba4fb08c1df98932e8f567" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

            <tr>
              <td style="width: 63pt; vertical-align: top; font-weight: bold;">Item 9.</td>
              <td style="width: auto; vertical-align: top; text-align: justify;">
                <div style="font-weight: bold;">Undertakings.</div>
              </td>
            </tr>

        </table>
      </div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">(a)&#160;&#160;&#160;&#160;&#160;&#160; The undersigned Registrant hereby undertakes:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 63pt;">(1)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 99pt;">(i)&#160;&#160;&#160;&#160;&#160; &#160; &#160;&#160; to include any prospectus required by Section 10(a)(3) of the Securities Act;</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 99pt;">(ii)&#160;&#160;&#160;&#160;&#160;&#160; to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment hereof) which, individually or
      in the aggregate, represent a fundamental change in the information set forth in this Registration Statement.&#160; Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
      would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
      changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective registration statement; and</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 99pt;">(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160; to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this
      Registration Statement;</div>
    <div><br>
    </div>
    <div style="text-align: justify;">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in 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 this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 63pt;">(2)&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;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-align: justify; text-indent: 72pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">6</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
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      <div id="DSPFPageHeader"></div>
    </div>
    <div style="text-align: justify; text-indent: 63pt;">(3)&#160;&#160;&#160;&#160;&#160;&#160; 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><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">(b)&#160;&#160;&#160;&#160;&#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 (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be
      a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">(c) &#160; &#160;&#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 Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.&#160; 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="text-align: justify; text-indent: 36pt;"> <br>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">7</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
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    </div>
    <div style="background-color: rgb(255, 255, 255);">
      <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">SIGNATURES</div>
    </div>
    <div style="background-color: #FFFFFF;">
      <div><br>
      </div>
      <div style="text-align: justify; color: rgb(0, 0, 0);">Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
        duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Las Vegas, state of Nevada, on this 21st day of April, 2020.
        <div style="background-color: #FFFFFF;">
          <div style="text-align: left; color: #000000; font-size: 12pt;">&#160;</div>
        </div>
      </div>
    </div>
    <div style="background-color: rgb(255, 255, 255);">
      <div><br>
      </div>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zb353632a84784e80beb99013f707725a" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="vertical-align: top;" colspan="2">
            <div style="font-weight: bold;">GALAXY GAMING, INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 60%; vertical-align: middle;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: middle;">&#160;</td>
          <td style="vertical-align: middle; width: 37%;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 60%; vertical-align: top; padding-bottom: 2px;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
            <div>By:</div>
          </td>
          <td style="width: 37%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div>/s/ HARRY C. HAGERTY</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 37%; vertical-align: bottom;">
            <div>HARRY C. HAGERTY</div>
          </td>
        </tr>
        <tr>
          <td style="width: 60%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 37%; vertical-align: bottom;">
            <div>Chief Financial Officer</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"> </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">
      <div style="color: rgb(0, 0, 0); font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
      <div style="background-color: #FFFFFF;">
        <div><br>
        </div>
        <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: normal;">Each person whose signature appears below constitutes and appoints Bruce W. Benson and Harry C. Hagerty and each of them, his/her true and lawful attorneys-in-fact and
          agents, each with full power of substitution and resubstitution, severally, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement,
          and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and
          perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents,
          or any of them or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
        <font style="font-weight: normal;"> </font></div>
      <font style="font-weight: normal;"> </font>
      <div><font style="font-weight: normal;"><br>
        </font> </div>
      <font style="font-weight: normal;"> </font>
      <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: normal;">Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the
        capacities and on the dates indicated:</div>
      <div><br>
      </div>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><u>Signature</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: center; color: rgb(0, 0, 0);"><u>Title</u></div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><u>Date</u></div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><u>/s/Todd P. Cravens</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">President and Chief Executive Officer</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">April 21, 2020</div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Todd P. Cravens</div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">(Principal Executive Officer)</div>
            </td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><u>/s/Harry C. Hagerty</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Chief Financial Officer</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0);">April 21, 2020</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Harry C. Hagerty</div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">(Principal Financial Officer)</div>
            </td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);"><u>/s/Mark A. Lipparelli</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Chairman of the Board of Directors</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">
                <div style="text-align: justify; color: rgb(0, 0, 0);">April 21, 2020</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Mark A. Lipparelli</div>
            </td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);"><u>/s/William A. Zender</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Director</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">
                <div style="text-align: justify; color: rgb(0, 0, 0);">April 21, 2020</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">William A. Zender</div>
            </td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);"><u>/s/Bryan Waters</u></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">Director</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="text-align: justify; color: rgb(0, 0, 0);">
                <div style="color: rgb(0, 0, 0);">April 21, 2020</div>
              </div>
            </td>
          </tr>
          <tr>
            <td rowspan="1" style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Bryan Waters</div>
            </td>
            <td rowspan="1" style="width: 34%; vertical-align: top;">&#160;</td>
            <td rowspan="1" style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <br>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="font-size: 12pt;"><font style="font-size: 10pt; color: rgb(0, 0, 0);"><u>/s/</u></font><font style="font-size: 10pt;">&#160;<font style="color: rgb(0, 0, 0);"><u>Michael Gavin Isaacs</u></font></font></div>
            </td>
            <td style="width: 34%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Director</div>
            </td>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">
                <div style="text-align: justify; color: rgb(0, 0, 0);">April 21, 2020</div>
              </div>
            </td>
          </tr>
          <tr>
            <td style="width: 33%; vertical-align: top;">
              <div style="color: rgb(0, 0, 0);">Michael Gavin Isaacs</div>
            </td>
            <td style="width: 34%; vertical-align: top;">&#160;</td>
            <td style="width: 33%; vertical-align: top;">&#160;</td>
          </tr>

      </table>
      <div> <br>
      </div>
    </div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageFooter"></div>
      <div style="text-align: center;" id="DSPFPageNumberArea"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">8</font></div>
      <div id="DSPFPageBreak" style="page-break-after:always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
      <div id="DSPFPageHeader"></div>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">EXHIBIT INDEX</div>
    <br>
    <table cellspacing="0" cellpadding="0" border="0" id="z79d01f9d64ce4236b30805b884c9aa72" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 8%; vertical-align: middle; background-color: rgb(255, 255, 255);" rowspan="1">
            <div style="color: rgb(0, 0, 0);">Exhibit</div>
            <div style="color: #000000; font-size: 12pt;"><font style="font-size: 10pt;"><u>Number</u></font><font style="font-size: 10pt;"><br>
              </font></div>
          </td>
          <td style="width: 92%; vertical-align: bottom; background-color: rgb(255, 255, 255);" rowspan="1"><u>Description</u></td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: middle; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
          <td style="width: 92%; vertical-align: middle; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><a href="http://www.sec.gov/Archives/edgar/data/13156/000125529409000047/ex3_1.htm">4.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify; color: rgb(0, 0, 0);">Amended and Restated Articles of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Form 8-K filed with the Securities and Exchange Commission on February 13, 2009)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">
            <div style="color: rgb(0, 0, 0);"><a href="http://www.sec.gov/Archives/edgar/data/13156/000125529409000047/ex3_2.htm">4.2</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">
            <div style="text-align: justify; color: rgb(0, 0, 0);">Amended and Restated By-laws (incorporated by reference to Exhibit 3.2 to the Registrant&#8217;s Form 8-K filed with the Securities and Exchange Commission on February 13, 2009)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">
            <div style="color: rgb(0, 0, 0);"><a href="ex5_1.htm">5.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">
            <div style="color: rgb(0, 0, 0);">Opinion of Howard &amp; Howard Attorneys PLLC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(255, 255, 255);" rowspan="1">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><a href="ex10_1.htm">10.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">2014 Equity Incentive Plan (including Amendment No. 1 thereto)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 92%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><a href="ex23_1.htm">23.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Consent of Piercy Bowler Taylor &amp; Kern</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 92%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><a href="ex5_1.htm">23.2</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Consent of Howard &amp; Howard Attorneys PLLC (included in Exhibit 5.1)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
          <td style="width: 92%; vertical-align: middle; background-color: rgb(255, 255, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);"><a href="#POWEROFATTORNEY">24.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Power of Attorney (contained on signature page hereto)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
      <div style="text-align: center;"><font style="font-size: 8pt; font-weight: normal; font-style: normal;" id="DSPFPageNumber">9</font></div>
      <hr noshade="noshade" align="center" style="height: 2px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;"></div>
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[{"type": "S-8", "sequence": "1", "filename": "forms8.htm", "description": "S-8", "secsgml_size_bytes": 70736}]
{"company-data": {"conformed-name": "Galaxy Gaming, Inc.", "cik": "0000013156", "assigned-sic": "7900", "irs-number": "208143439", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-237796", "film-number": "20808903"}, "business-address": {"street1": "6767 SPENCER STREET", "city": "LAS VEGAS", "state": "NV", "zip": "89119", "phone": "702-939-3254"}, "mail-address": {"street1": "6767 SPENCER STREET", "city": "LAS VEGAS", "state": "NV", "zip": "89119"}, "former-company": [{"former-conformed-name": "SECURED DIVERSIFIED INVESTMENT LTD", "date-changed": "20050622"}, {"former-conformed-name": "SECURED  DIVERSIFIED INVESTMENT LTD", "date-changed": "20020919"}, {"former-conformed-name": "BOOK CORP OF AMERICA", "date-changed": "20000517"}]}
AS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON APRIL 21, 2020
REGISTRATION NO. 333-_____
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE
SECURITIES ACT OF 1933
Galaxy Gaming, Inc.
(Exact name of registrant as specified in its charter)
Nevada
20-8143439
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
6767 Spencer Street
Las Vegas, Nevada 89119
(702) 939-3254
(Address, including zip code, and telephone number, including area code,
of registrant's principal executive offices)
Galaxy Gaming, Inc. 2014 Equity Incentive Plan
(Full title of the plan)
Harry C. Hagerty
Chief Financial Officer, Secretary and Treasurer
6767 Spencer Street
Las Vegas, Nevada 89119
(702) 939-3254
(Name, address, including zip code, and telephone
number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer,"
        "accelerated filer" and "smaller reporting company" in Rule 12b--2 of the Securities Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☐
(Do not check if a smaller reporting company)
Smaller reporting company
☒
CALCULATION OF REGISTRATION FEE
Title of
securities to be registered
Amount
to be
registered (1)
Proposed
maximum
offering price
per share(2)
Proposed
maximum aggregate
offering price(2)
Amount of
registration
fee(2)
Common Stock, par value $0.001 per share
6,550,750
$
0.9975
$
6,534,373
$
848.16
(1)
This Registration Statement on Form S-8 covers shares of common stock, par value $0.001 per share, of Galaxy Gaming, Inc. (the "Registrant"): (i) issuable pursuant to the Galaxy Gaming Inc. 2014 Equity Incentive Plan (the "Plan"); and
                  (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), any additional shares that become issuable under the Plan by reason of any future stock dividend, stock split or other similar transaction.
(2)
Estimated solely for purposes of calculating the registration fee in accordance with Rule 457(h) of the Securities Act on the basis of $0.9975, the average of the high and low prices of the Registrant's common stock as reported on Over
                  the Counter Bulletin Board on April 20, 2020.
INTRODUCTORY STATEMENT
This Registration Statement on Form S-8 is filed by Galaxy Gaming, Inc., a Nevada corporation (the "Company" or the "Registrant"), relating to 6,550,750 shares of its common stock, par value $0.001 per share (the
      "Common Stock"), to be issued pursuant to the Company's 2014 Equity Incentive Plan, as amended prior to the date hereof (the "Plan").
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information.
The Company will provide each recipient (the "Recipients") of a grant under the Plan with documents that contain information related to the Plan, and other information including, but not limited to, the disclosure
      required by Item 1 of Form S-8, which information is not required to be and is not being filed as a part of this Registration Statement on Form S-8 (the "Registration Statement") or as prospectuses or prospectus supplements pursuant to Rule 424 under
      the Securities Act of 1933, as amended (the "Securities Act"). The foregoing information and the documents incorporated by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets
      the requirements of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient who receives common stock covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.
Item 2.
Registrant Information and Employee Plan Annual Information.
We will provide to each Recipient a written statement advising of the availability of documents incorporated by reference in Item 3 of Part          II of this Registration Statement (which documents are incorporated
      by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:
Harry C. Hagerty
Chief Financial Officer, Secretary and Treasurer
6767 Spencer Street
Las Vegas, Nevada 89119
(702) 939-3254
2
PART II
INFORMATION NOT REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are hereby incorporated by
      reference in this Registration Statement:
(1)
The Company's latest Annual Report pursuant to Sections 13(a) or 15(d) of the Exchange Act or
        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; and
(2)
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 Registrant's latest Annual Report or prospectus referred to in (1) above.
In addition, all documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a
      post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold, shall be deemed to be incorporated by reference in this Registration
      Statement and to be a part hereof from the date of filing of such documents. Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information that the Company discloses under Items 2.02 or 7.01 of any Current Report
      on Form 8-K that it may from time to time furnish to the Commission will be incorporated by reference into, or otherwise included in, this Registration Statement.
Any statement, including financial statements, contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded
      for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such
      statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
The Company's Exchange Act file number with the Commission is 000-30653.
Item 4.
Description of Securities.
The following is a summary of the material terms, limitations, voting powers and relative rights of the Company's common stock as contained in the Company's Articles of Incorporation, as amended (the "Articles of
      Incorporation").  This summary does not purport to be a complete description of the terms and conditions of the Company's common stock in all respects and is subject to and qualified in its entirety by reference to the Articles of Incorporation, the
      Company's Bylaws (the "Bylaws"), the Nevada Revised Statutes and any other documents from which the summary descriptions are derived.
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General
The Company has one class of common stock.  The total authorized shares of capital stock of the Company consist of: (i) 65,000,000 shares of common stock, par value $0.001 per share; and (ii) 10,000,000 shares of
      preferred stock, par value $0.001 per share.  Of the 65,000,000 authorized shares of the common stock, 18,042,944 shares were outstanding as of March 31, 2020.  No preferred shares are issued.
Voting Power
Except as otherwise required by law or as otherwise provided in any certificate of designation for any series of preferred stock, the holders of common stock possess all voting power for the election of directors and
      all other matters requiring shareholder action, except with respect to amendments to the Articles of Incorporation that alter or change the powers, preferences, rights or other terms of any outstanding preferred stock if the holders of such affected
      series of preferred stock are entitled to vote on such an amendment.  Holders of common stock are entitled to one vote per share on matters to be voted on by shareholders.  Except as otherwise provided by law, the Articles of Incorporation or the
      Bylaws, all matters to be voted on by the Company's shareholders must be approved by a majority of the shares present in person or by proxy at the meeting and entitled to vote on the subject matter.
Dividends
Holders of common stock will be equally entitled to receive such dividends, if any, as may be declared from time to time by the Company's board of directors in its discretion out of funds legally available therefor. 
      Dividends on the Company's common stock are subject to the rights of holders of the Company's issued and outstanding preferred stock.
Liquidation Distribution
In the event of the Company's voluntary or involuntary liquidation, dissolution, distribution of assets or winding-up, the holders of the common stock will be entitled to receive an equal amount per share of all of the
      Company's assets of whatever kind available for distribution to holders of the Company's common stock, after the rights of the holders of the preferred stock have been satisfied.
Impact of Preferred Stock
The rights of holders of the Company's common stock are subject to, and may be adversely affected by, the rights of holders of any preferred stock that may be issued in the future.  The board of directors of the
      Company is authorized to provide for the issuance from time to time of preferred stock in one or more series and, as to each series, to fix the designations, powers, preferences, rights, qualifications, limitations and restrictions thereof (including
      but not limited to provisions related to dividends, conversion, voting, redemption and liquidation preference, which may be superior to those of the Company's common stock).
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Preemptive or Other Rights
The Company's shareholders have no conversion, preemptive or other subscription rights and there are no sinking fund or redemption provisions applicable to the common stock.
Item 5.
Interests of Named Experts and Counsel.
Howard & Howard Attorneys LLLP has opined as to the legality of the securities being offered by this registration statement.
Item 6.
Indemnification of Directors and Officers.
The Nevada Revised Statutes provide that a corporation may indemnify its officers and directors against expenses actually and reasonably incurred in the event an officer or director is made a party or threatened to be
      made a party to an action (other than an action brought by or in the right of the corporation as discussed below) by reason of his or her official position with the corporation provided the director or officer (1) is not liable for the breach of any
      fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of the law or (2) acted in good faith and in a manner he or she reasonably believed to be in the best interests of the corporation and, with
      respect to any criminal actions, had no reasonable cause to believe his or her conduct was unlawful. A corporation may indemnify its officers and directors against expenses, including amounts paid in settlement, actually and reasonably incurred in
      the event an officer or director is made a party or threatened to be made a party to an action brought by or in the right of the corporation by reason of his or her official position with the corporation, provided the director or officer (1) is not
      liable for the breach of any fiduciary duties as a director or officer involving intentional misconduct, fraud or a knowing violation of the laws or (2) acted in good faith and in a manner he or she reasonably believed to be in the best interests of
      the corporation. The Nevada Revised Statutes further provides that a corporation generally may not indemnify an officer or director if it is determined by a court that such officer or director is liable to the corporation or responsible for any
      amounts paid to the corporation as a settlement, unless a court also determines that the officer or director is entitled to indemnification in light of all of the relevant facts and circumstances. The Nevada Revised Statutes require a corporation to
      indemnify an officer or director to the extent he or she is successful on the merits or otherwise successfully defends the action.
The Company's bylaws provide that it will indemnify its directors and officers to the fullest extent permitted by Nevada law. In addition, the Company has entered into separate indemnification agreements with certain
      of its directors and officers that require the Company, among other things, advance expenses to these individuals and to indemnify such directors and officers against certain liabilities that may arise by reason of their status or service so long as
      such individuals acted in good faith and in a manner reasonably believed to be in or not opposed to the best interests of the corporation. The Company may enter into similar agreements in the future.  The Company also maintains and intends to
      continue to maintain director and officer liability insurance, if available on reasonable terms.
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Item 7.
Exemption from Registration Claimed.
Not applicable.
Item 8.
Exhibits.
See Exhibit Index.
Item 9.
Undertakings.
(a)       The undersigned Registrant hereby undertakes:
(1)          To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)           to include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)       to reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment hereof) which, individually or
      in the aggregate, represent a fundamental change in the information set forth in this Registration Statement.  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
      would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the
      changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
(iii)        to include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this
      Registration Statement;
provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in 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 this 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.
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(3)       To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b)      The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a)
      or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be
      a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)      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 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.
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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 Las Vegas, state of Nevada, on this 21st day of April, 2020.
GALAXY GAMING, INC.
By:
/s/ HARRY C. HAGERTY
HARRY C. HAGERTY
Chief Financial Officer
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Bruce W. Benson and Harry C. Hagerty and each of them, his/her true and lawful attorneys-in-fact and
          agents, each with full power of substitution and resubstitution, severally, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement,
          and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and
          perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents,
          or any of them or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the
        capacities and on the dates indicated:
Signature
Title
Date
/s/Todd P. Cravens
President and Chief Executive Officer
April 21, 2020
Todd P. Cravens
(Principal Executive Officer)
/s/Harry C. Hagerty
Chief Financial Officer
April 21, 2020
Harry C. Hagerty
(Principal Financial Officer)
/s/Mark A. Lipparelli
Chairman of the Board of Directors
April 21, 2020
Mark A. Lipparelli
/s/William A. Zender
Director
April 21, 2020
William A. Zender
/s/Bryan Waters
Director
April 21, 2020
Bryan Waters
/s/
Michael Gavin Isaacs
Director
April 21, 2020
Michael Gavin Isaacs
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EXHIBIT INDEX
Exhibit
Number
Description
4.1
Amended and Restated Articles of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's Form 8-K filed with the Securities and Exchange Commission on February 13, 2009)
4.2
Amended and Restated By-laws (incorporated by reference to Exhibit 3.2 to the Registrant's Form 8-K filed with the Securities and Exchange Commission on February 13, 2009)
5.1
Opinion of Howard & Howard Attorneys PLLC
10.1
2014 Equity Incentive Plan (including Amendment No. 1 thereto)
23.1
Consent of Piercy Bowler Taylor & Kern
23.2
Consent of Howard & Howard Attorneys PLLC (included in Exhibit 5.1)
24.1
Power of Attorney (contained on signature page hereto)
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