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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities
and Exchange Commission on January 18, 2022</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center"><B>UNITED STATES </B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

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

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

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933 </I></B>&nbsp;</P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>Seelos Therapeutics, Inc. </B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Exact name of Registrant as specified in its charter)
</B></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 51%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 48%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>Nevada</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt"><B>87-0449967</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or other jurisdiction of</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>incorporation or organization)</B></P></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(I.R.S. Employer</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Identification No.)</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>300 Park Avenue, 2nd Floor</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, NY 10022</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Address of principal executive offices, including
zip code) </B></P>

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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Seelos Therapeutics, Inc. Amended and Restated 2012
Stock Long Term Incentive Plan</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Seelos Therapeutics, Inc. 2020 Employee Stock Purchase
Plan</B></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>Raj Mehra, Ph.D.</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>President, Chief Executive Officer and Chairman of
the Board of Directors</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Seelos Therapeutics, Inc. </B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>300 Park Avenue, 2nd Floor </B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, NY 10022</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(646) 293-2100</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Name, address and telephone number, including area
code, of agent for service) </B></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Jeffrey T. Hartlin, Esq.</B></P>

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

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1117 S. California Avenue</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Palo Alto, California 94304 </B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(650) 320-1800 </B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 25%; padding-right: 0.5pt; padding-left: 0.5pt">Large accelerated filer&#9;<FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD>
    <TD STYLE="width: 33%; padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="width: 24%; padding-right: 0.5pt; padding-left: 0.5pt">Accelerated filer</TD>
    <TD STYLE="width: 18%; padding-right: 0.5pt; padding-left: 0.5pt"><FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">Non-accelerated filer &nbsp;&#9;<FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">Smaller reporting company</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt"><FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">Emerging growth company</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt"><FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.5pt; padding-left: 0.5pt">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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. <FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: MS Gothic, Helvetica, Sans-Serif"></FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"><FONT STYLE="font-family: Wingdings">&nbsp;</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt"><B>Title of Securities to be Registered</B></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>to be</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Registered<SUP>(1)</SUP></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Offering Price</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Per Share</B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Maximum</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Aggregate</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Offering&nbsp;Price</B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount&nbsp;of</B></P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Registration&nbsp;Fee</B></P></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 8pt">Common Stock, $0.001 par value per share, reserved for issuance pursuant to the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">3,222,846<SUP>(2)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$1.39 <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$4,479,755.94 <SUP>(3)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$415.27</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 8pt">Common Stock, $0.001 par value per share, issuable pursuant to outstanding options granted under the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan </FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">1,490,791 <SUP>(4)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$1.46 <SUP>(5)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$2,176,554.86 <SUP>(5)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$201.77</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 8pt">Common Stock, $0.001 par value per share, issuable pursuant to the Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan </FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">1,055,004<SUP>(6)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$1.1815 <SUP>(7)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$1,246,487.23 <SUP>(7)</SUP></FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$115.55</FONT></TD></TR>
  <TR>
    <TD STYLE="border-top: black 1pt solid; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 8pt">TOTAL:</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">5,768,641</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">&mdash; </FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$7,902,798.03</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid; text-align: center"><FONT STYLE="font-size: 8pt">$732.59</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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</TABLE>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%"><FONT STYLE="font-size: 8pt">(1)</FONT></TD>
    <TD STYLE="text-align: justify; width: 96%"><FONT STYLE="font-size: 8pt">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) shall also cover any additional shares of common stock, $0.001 par value per share (the &ldquo;Common Stock&rdquo;), of the Registrant (defined below) that become issuable under the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan (the &ldquo;2012 Plan&rdquo;) and the Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan (the &ldquo;ESPP&rdquo;), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant&rsquo;s outstanding shares of Common Stock. </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(2)</FONT></TD>
    <TD>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Represents 4,713,637 shares of Common Stock that were
    automatically added to the shares reserved for issuance under the 2012 Plan on January 1, 2022 that were not subsequently granted by the
    Company. The 2012 Plan provides that an additional number of shares will automatically be added annually to the shares authorized for
    issuance under the 2012 Plan on January 1st of each year commencing on January 1, 2020 and ending on (and including) January 1, 2029.
    The number of shares added each year will be equal to the lesser of (a) 4% of the number of shares of Common Stock issued and outstanding
    on a fully-diluted basis as of the close of business on the immediately preceding December 31, and (b) a number of shares of Common Stock
    set by the Registrant&rsquo;s board of directors on or prior to each such January 1.</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>&nbsp;</I></B></P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(3)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 8pt">Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The proposed maximum aggregate offering price per share and the proposed maximum aggregate offering price with respect to these shares are calculated based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on January 14, 2022, a date within five business days prior to the filing of this Registration Statement.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(4)</FONT></TD>
    <TD>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Represents shares of Common Stock reserved for future
    issuance under the 2012 Plan upon the exercise of outstanding options granted under the 2012 Plan.</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(5)</FONT></TD>
    <TD>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Estimated solely for the purpose of calculating the
    amount of the registration fee pursuant to Rule 457(h) of the Securities Act. The proposed maximum offering price per share and the proposed
    maximum aggregate offering price are calculated using an exercise price of $1.46 per share for options that were issued under the 2012
    Plan on January 10, 2022.</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(6)</FONT></TD>
    <TD>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Represents 1,055,004 shares of Common Stock that were
    automatically added to the shares reserved for issuance under the ESPP on January 1, 2022. The ESPP provides that an additional number
    of shares will automatically be added annually to the shares authorized for issuance under the ESPP on January 1st of each year commencing
    on January 1, 2021 and ending on (and including) January 1, 2030. The number of shares added each year will be equal to the lesser of
    (a) 1% of the number of shares of Common Stock issued and outstanding on the immediately preceding December 31, and (b) a number of shares
    of Common Stock set by the Registrant&rsquo;s board of directors or the Registrant&rsquo;s compensation committee of the board of directors
    on or prior to each such January 1.</P>
    <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 8pt">(7)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 8pt">Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The proposed maximum aggregate offering price per share and the proposed maximum aggregate offering price with respect to these shares are calculated based on 85% of the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on January 14, 2022, a date within five business days prior to the filing of this Registration Statement. Pursuant to the ESPP, the purchase price of the shares of Common Stock reserved for issuance thereunder will be 85% of the lower of the fair market value of the Common Stock on (i) the first day of the offering period or (ii) the purchase date.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">Seelos Therapeutics, Inc.
(the &ldquo;Registrant&rdquo;) has prepared this registration statement (this &ldquo;Registration Statement&rdquo;) in accordance with
the requirements of Form S-8 under the Securities Act to register: (1) 3,222,846 additional shares of Common Stock issuable pursuant to
the 2012 Plan, (2) 1,490,791 shares of Common Stock issuable pursuant to outstanding options granted under the 2012 Plan, and (3) 1,055,004
shares of Common Stock issuable pursuant to the ESPP. The 2012 Plan and the ESPP, including the shares of Common Stock available for issuance
pursuant thereto, have each been previously approved by the Registrant&rsquo;s stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">Pursuant to the Registration
Statements on Form S-8 (File Nos. 333-182704, 333-191680, 333-204748, 333-210040, 333-215419, 333-218368, 333-229846, 333-238562 and 333-255670)
filed by the Registrant with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) on July 17, 2012, October 10, 2013,
June 5, 2015, March 9, 2016, January 4, 2017, May 31, 2017, February 25, 2019, May 21, 2020 and April 30, 2021 (the &ldquo;Prior Registration
Statements&rdquo;), the Registrant previously registered an aggregate of 10,927,802 shares of Common Stock under the 2012 Plan and an
aggregate of 1,545,358 shares of Common Stock under the ESPP.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">In accordance with General
Instruction E to Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">The document(s) containing
the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents
are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant
to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>PART II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;3. Incorporation of Documents by Reference. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify; text-indent: 24.5pt">The following documents
filed by the Registrant with the Commission are hereby incorporated by reference into this Registration Statement:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 2%; text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; text-align: justify"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="vertical-align: top; width: 94%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000113626121000034/form10k.htm">The
    Registrant&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on March 11, 2021</A>;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000113626121000064/body10q.htm">The
    Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, filed with the Commission on April 30, 2021</A>;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1017491/000113626121000187/body10-q.htm">The
    Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed with the Commission on August 6, 2021</A>;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1017491/000113626121000231/body10-q.htm">The
    Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed with the Commission on November 5, 2021</A>;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">(e)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The information specifically incorporated by reference
    into the Registrant&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2020 from the Registrant&rsquo;s definitive
    proxy statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114036121012463/nc10022480x2_def14a.htm">Schedule 14A</A>,
    filed with the Commission on April 12, 2021;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
 </TABLE>

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

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

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




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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
    <TD STYLE="text-align: justify; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify; width: 4%"><FONT STYLE="font-size: 10pt">(f)</FONT></TD>
    <TD STYLE="vertical-align: top; width: 94%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Registrant&rsquo;s Current Reports on Form 8-K
    filed with the Commission on (i) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000007/body8k.htm">January 12,
    2021</A>; (ii) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000021/body8k.htm">January 26, 2021</A>; (iii)
    <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000024/body8k.htm">January 28, 2021</A>; (iv) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000027/body8k.htm">February
    18, 2021</A>; (v) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000076/body8k.htm">May 21, 2021</A> (filed at
    8:38 p.m. Eastern Time on May 20, 2021); (vi) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000080/body8k.htm">May
    21, 2021</A> (filed at 4:29 p.m. Eastern Time on May 21, 2021); (vii) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000083/body8k.htm">May
    24, 2021</A>; (viii) <A HREF="https://www.sec.gov/Archives/edgar/data/0001017491/000113626121000094/body8k.htm">June 17, 2021</A>; (ix)
    <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001017491/000113626121000205/form8-k.htm">September 2, 2021</A>; (x) <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001017491/000113626121000248/form8-k.htm">November
    24, 2021</A> (filed at 7:27 a.m. Eastern Time on November 24, 2021); (xi) <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001017491/000113626121000250/form8-k.htm">November
    24, 2021</A> (filed at 8:20 a.m. Eastern Time on November 24, 2021); and (xii) <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001017491/000113626122000035/form8-k.htm">January
    10, 2022</A>; and</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">(g)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s common stock set forth in the Registrant&rsquo;s </FONT><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000100547700002994/0001005477-00-002994.txt"><FONT STYLE="font-size: 10pt">Registration Statement on Form 8-A (File No. 000-22245), filed with the Commission on April 10, 2000</FONT></A><FONT STYLE="font-size: 10pt">, including any amendments or reports filed for the purpose of updating such description.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">All other reports and
other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of
1934, as amended (the &ldquo;Exchange Act&rdquo;), 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
into this Registration Statement and to be a part of this Registration Statement from the date of the filing of such reports and documents,
except as to any portion of any future annual or quarterly report to shareholders or document or current report furnished under Items
2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">For the purposes of this
Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document that 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">You should rely only on
the information provided or incorporated by reference in this Registration Statement or any related prospectus. The Registrant has not
authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement
or any related prospectus is accurate as of any date other than the date on the front of the document.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: justify; text-indent: 24.5pt">You may contact the Registrant
in writing or orally to request copies of the above-referenced filings, without charge (excluding exhibits to such documents unless such
exhibits are specifically incorporated by reference into the information incorporated by reference into this Registration Statement).
Requests for such information should be directed to:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 0 0; text-align: center">Seelos Therapeutics, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">300 Park Avenue, 2nd Floor</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">New York, NY 10022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(646) 293-2100</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;4. Description of Securities. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;5. Interests of Named Experts and Counsel. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;6. Indemnification of Directors and Officers. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">The Registrant&rsquo;s
officers and directors are indemnified under Nevada law, the Registrant&rsquo;s Amended and Restated Articles of Incorporation, as amended,
and its Amended and Restated Bylaws, as amended, against certain liabilities. The Registrant&rsquo;s Amended and Restated Articles of
Incorporation, as amended, require the Registrant to indemnify its directors and officers to the fullest extent permitted by the laws
of the State of Nevada in effect from time to time.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">Pursuant
to its Amended and Restated Articles of Incorporation, as amended, none of the Registrant&rsquo;s directors or officers shall be personally
liable to the Registrant or its stockholders for damages for breach of fiduciary duty as a director or officer, except for (1) acts or
omissions which involve intentional misconduct, fraud or a knowing violation of law, or (2) the payment of dividends in violation of the
applicable statutes of Nevada. Further, the Registrant&rsquo;s Amended and Restated Articles of Incorporation, as amended, provide that
if Nevada law is amended to authorize corporate action further eliminating or limiting the personal liability of directors or officers,
the liability of a director or officer of the Registrant shall be eliminated or limited to the fullest extent permitted by Nevada law,
as so amended from time to time. However, Nevada Revised Statutes 78.138 currently provides that, except as otherwise provided in the
Nevada Revised Statutes, a director or officer shall not be individually liable to the Registrant or its stockholders or creditors for
any damages as a result of any act or failure to act in his or her capacity as a director or officer unless it is proven that (i) the
presumption established by Nevada Revised Statutes 78.138(3) has been rebutted, (ii) the director&rsquo;s or officer&rsquo;s acts or omissions
constituted a breach of his or her fiduciary duties as a director or officer, and (iii) such breach involved intentional misconduct, fraud
or a knowing violation of the law.</P>

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




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





<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">Pursuant
to the Registrant&rsquo;s Amended and Restated Articles of Incorporation, as amended, it shall indemnify and hold harmless any person
who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, 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 serving at the Registrant&rsquo;s request as a director or officer of another entity or enterprise or
by reason of actions alleged to have been taken or omitted in such capacity or in any other capacity while serving as a director or officer,
to the fullest extent permitted by applicable law, against all loss, liability and expenses, including attorneys&rsquo; fees, costs, damages,
judgments, fines, amounts paid in settlement, and ERISA excise taxes or penalties, actually and reasonably incurred by or on behalf of
such person in connection with such action, suit or proceeding, including any appeal. This right to indemnification shall continue for
any person who has ceased to be a director or officer and shall inure to the benefit of his or her heirs, next of kin, executors, administrators
and legal representatives.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">The Registrant&rsquo;s
Amended and Restated Articles of Incorporation, as amended, also provide that it shall pay the expenses of directors and officers incurred
as a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative,
as they are incurred and in advance of the final disposition of the action, suit or proceeding, but, if applicable law so requires, only
upon receipt by the Registrant of an undertaking from the director or officer to repay the advanced amounts in the event it is ultimately
determined by a final decision, order or decree of a court of competent jurisdiction that the director or officer is not entitled to be
indemnified for such expenses.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">The Registrant&rsquo;s
Amended and Restated Bylaws, as amended, provide that the Registrant shall indemnify and hold harmless, to the fullest extent permitted
by the laws of the State of Nevada, each director or officer of the Registrant who was or is a party to, or is threatened to be made a
party to, or is otherwise involved in, any threatened, pending, or completed action, suit or proceeding (whether civil, criminal, administrative
or investigative, and including, without limitation, an action, suit or proceeding by or in the right of the Registrant), by reason of
the fact that he or she is or was a director or officer of the Registrant or is or was serving in any capacity at the request of the Registrant
as a director, officer, employee, agent, partner, member, manager or fiduciary of, or in any other capacity for, another corporation or
any partnership, joint venture, limited liability company, trust or other enterprise. Such indemnification shall be against all expense,
liability and loss (including, without limitation, attorneys&rsquo; fees, judgments, fines, taxes, penalties and amounts paid or to be
paid in settlement) reasonably incurred or suffered by such director or officer in connection with any such action, suit or proceeding;
provided that such director or officer either is not liable pursuant to Nevada Revised Statutes 78.138 or 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 such action,
suit or proceeding that is criminal in nature, had no reasonable cause to believe that his or her conduct was unlawful. No such indemnification
shall be made to or on behalf of any such director or officer if a final adjudication establishes that his or her acts or omissions involved
intentional misconduct, fraud or a knowing violation of law and was material to the cause of action, or for any expenses of such director
or officer incurred in his or her capacity as a stockholder. The Amended and Restated Bylaws, as amended, also require that the expenses
of such directors and officers must be paid by the Registrant (or through insurance maintained, or other financial arrangements made,
by the Registrant) as such expenses are incurred and in advance of the final disposition of such action, suit or proceeding, upon receipt
of an undertaking by or on behalf of such director or officer to repay the amount if it is ultimately determined by a court of competent
jurisdiction that he or she is not entitled to be indemnified by the Registrant. Any indemnification of directors and officers under the
Amended and Restated Bylaws, as amended, shall inure to the benefit of their respective heirs, executors and administrators.</P>

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




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



<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">Section
78.7502 of the Nevada Revised Statutes permits a corporation to indemnify, pursuant to that statutory provision, a present or former director,
officer, employee or agent of the corporation, or of another entity or enterprise for which such person is or was serving in such capacity
at the request of the corporation, who was or is a party or is threatened to be made a party to any threatened, pending or completed action,
suit or proceeding, except an action by or in the right of the corporation, against expenses, including attorneys&rsquo; fees, judgments,
fines and amounts paid in settlement actually and reasonably incurred in connection therewith, arising by reason of such person&rsquo;s
service in such capacity if such person (i) is not liable pursuant to Section 78.138 of the Nevada Revised Statutes, or (ii) acted in
good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with
respect to a criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. In the case of actions
brought by or in the right of the corporation, however, no indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes
may be made for any claim, issue or matter as to which such person has been adjudged by a court of competent jurisdiction, after exhaustion
of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the
extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that
in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court
deems proper.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">Any discretionary
indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes, unless ordered by a court or advanced to a director or officer
by the corporation in accordance with the Nevada Revised Statutes, may be made by a corporation only as authorized in each specific case
upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances. Such determination
must be made (1) by the stockholders, (2) by the board of directors by majority vote of a quorum consisting of directors who were not
parties to the action, suit or proceeding, (3) if a majority vote of a quorum consisting of directors who were not parties to the action,
suit or proceeding so orders, by independent legal counsel in a written opinion, or (4) if a quorum consisting of directors who were not
parties to the action, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; text-indent: 24.5pt; margin-right: 0; margin-left: 0">Section
78.751 of the Nevada Revised Statutes further provides that indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes
does not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under our Amended
and Restated Articles of Incorporation, as amended, or any bylaw, agreement, vote of stockholders or disinterested directors or otherwise,
for either an action in the person&rsquo;s official capacity or an action in another capacity while holding office, except that indemnification,
unless ordered by a court pursuant to Section 78.7502 of the Nevada Revised Statutes or for the advancement of expenses, may not be made
to or on behalf of any director or officer finally adjudged by a court of competent jurisdiction, after exhaustion of any appeals, to
be liable for intentional misconduct, fraud or a knowing violation of law, and such misconduct, fraud or violation was material to the
cause of action.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">The Registrant maintains
a general liability insurance policy that covers certain liabilities of directors and officers of the Registrant arising out of claims
based on acts or omissions in their capacities as directors or officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">See also the undertakings
set out in response to Item 9 herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;7. Exemption from Registration Claimed. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>

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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&#160;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>


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



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>Item&nbsp;8.&nbsp;Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; padding-top: 2pt; padding-bottom: 2pt; width: 4%"><FONT STYLE="font-size: 8pt"><B>Exhibit<BR>
Number</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-top: 2pt; padding-bottom: 2pt; text-align: center; width: 94%"><FONT STYLE="font-size: 8pt"><B>Description of Document</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/0001005477-97-000778.txt">3.1</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amended and Restated Articles of Incorporation of the Registrant (incorporated herein by reference to Exhibit 2.1 to the Registrant&rsquo;s Registration Statement on Form 10-SB filed with the Securities and Exchange Commission on March 14, 1997).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000095013603000741/file002.txt">3.2</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Articles of Incorporation of the Registrant, dated June 22, 2000 (incorporated herein by reference to Exhibit 3.2 to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2003).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420406010273/v037542_ex3-4.htm">3.3</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Articles of Incorporation of the Registrant, dated June 14, 2005 (incorporated herein by reference to Exhibit 3.4 to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2006).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420410017441/v178249_ex3-6.htm">3.4</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated March 3, 2010 (incorporated herein by reference to Exhibit 3.6 to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2010).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420410017441/v178249_ex3-7.htm">3.5</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Correction to Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated March 3, 2010 (incorporated herein by reference to Exhibit 3.7 to the Registrant&rsquo;s Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2010).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420411016743/v215636_ex3-1.htm">3.6</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Designation for Series D Junior-Participating Cumulative Preferred Stock (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Registration Statement on Form 8-A filed with the Securities and Exchange Commission on March 24, 2011).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420410034002/v188471_ex3-1.htm">3.7</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Change filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on June 17, 2010).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420410048909/v196361_ex3-1.htm">3.8</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated September 10, 2010 (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on September 10, 2010).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000119312513224446/d539505dex31.htm">3.9</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Withdrawal of Series D Junior Participating Cumulative Preferred Stock, dated May&nbsp;15, 2013 (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on May&nbsp;16, 2013).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000101749116000227/exhibit31to8-konreversesto.htm">3.10</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Change filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 25, 2016).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000101749117000091/apri63017ex310.htm">3.11</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.10 to the Registrant&rsquo;s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on August 2, 2017).</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000101749118000075/apri63018ex312.htm">3.12</A></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 3pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2pt 0">Certificate of Amendment filed with the Nevada Secretary of State (incorporated
    herein by reference to Exhibit 3.12 to the Registrant&rsquo;s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission
    on August 9, 2018).</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 2pt 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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    <DIV STYLE="break-before: page; margin-top: 6pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%"><TR><TD STYLE="text-align: center; width: 100%">&#160;</TD></TR></TABLE></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>







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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 8pt"><B>Exhibit<BR>
Number</B></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>Description of Document</B></FONT></TD></TR>
    <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000114036119001465/ex3_1.htm"><FONT STYLE="font-size: 10pt">3.13</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment related to the Share Increase Amendment, filed January 23, 2019 (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000114036119001465/ex3_2.htm"><FONT STYLE="font-size: 10pt">3.14</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment related to the Name Change, filed January 23, 2019 (incorporated herein by reference to Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000113626120000114/exh3-16.htm"><FONT STYLE="font-size: 10pt">3.15</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Correction to Certificate of Amended and Restated Articles of Incorporation of the Registrant, dated March 25, 2020 (incorporated herein by reference to Exhibit 3.16 to the Registrant&rsquo;s Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 7, 2020). </FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000113626120000124/exh3-1.htm"><FONT STYLE="font-size: 10pt">3.16</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 18, 2020 (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 19, 2020).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/0001017491/000113626120000131/exh3-1.htm"><FONT STYLE="font-size: 10pt">3.17</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Correction of the Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 20, 2020 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K/A filed with the Securities and Exchange Commission on May 21, 2020).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-right: 2pt; padding-left: 3pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000113626121000080/exh3-1.htm"><FONT STYLE="font-size: 10pt">3.18</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 21, 2021 (incorporated herein by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on May 21, 2021).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1017491/000114036119001465/ex3_3.htm"><FONT STYLE="font-size: 10pt">3.19</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Amended and Restated Bylaws, dated January 24, 2019 (incorporated herein by reference to Exhibit 3.3 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114420411016740/v215638_ex4-1.htm"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Form of Common Stock Certificate (incorporated herein by reference to Exhibit 4.1 to the Registrant&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on March 24, 2011).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>

  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114036120008730/nc10010435x2_def14a.htm#tAPPB"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan, effective May 15, 2020 (incorporated herein by reference to Appendix B to the Registrant&rsquo;s Definitive Proxy Statement filed with the Securities and Exchange Commission on April 13, 2020).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000101749114000079/apri-2014630xex101.htm"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Form of Stock Option Grant Notice and Stock Option Agreement under the Company&rsquo;s 2012 Stock Long Term Incentive Plan (incorporated herein by reference to Exhibit 10.1 to the Company&rsquo;s Form 10-Q filed with the Securities and Exchange Commission on August 11, 2014).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1017491/000114036120008730/nc10010435x2_def14a.htm#tAPPA"><FONT STYLE="font-size: 10pt">4.4</FONT></A></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan (incorporated herein by reference to Appendix A to the Registrant&rsquo;s Definitive Proxy Statement filed with the Securities and Exchange Commission on April 13, 2020).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="exh5-1.htm">5.1</A></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Opinion of Brownstein Hyatt Farber Schreck, LLP.</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="exh23-1.htm">23.1</A></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Consent of KPMG LLP, Independent Registered Public Accounting Firm.</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt"><A HREF="exh5-1.htm">23.2</A></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Consent of Brownstein Hyatt Farber Schreck, LLP (included in Exhibit 5.1).</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; padding-top: 2pt; padding-bottom: 2pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 2pt; padding-bottom: 2pt"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page).</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 94%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

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


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







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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify"><B>Item&nbsp;9. Undertakings. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0; text-align: justify; text-indent: 24.5pt">A. The undersigned Registrant
hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(1) To file, during
any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(ii) To reflect in
the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in">(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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in"><I>Provided, however</I>,
that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-align: justify; text-indent: 0.5in">(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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">B. The undersigned Registrant
hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;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&rsquo;s
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.</P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR><TD STYLE="vertical-align: top; padding-right: 2pt; padding-left: 3pt"></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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







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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: justify; text-indent: 24.5pt">Pursuant to the requirements
of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of New York, State of New York, on January 18, 2022.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>SEELOS THERAPEUTICS, INC.</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 35%">&nbsp;</TD>
    <TD STYLE="width: 9%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.1pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Raj Mehra, Ph.D.</FONT></TD>
    <TD STYLE="padding-bottom: 1.1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;&nbsp;Raj Mehra, Ph.D.</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Executive Officer</I></P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify; text-indent: 22.5pt"><B>KNOW ALL PERSONS BY THESE
PRESENTS</B>, that each person whose signature appears below constitutes and appoints Raj Mehra, Ph.D. and Michael Golembiewski, and each
or any one of them, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him
or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (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 connection therewith, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or his substitutes
or substitute, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 48.95pt; margin-top: 0; margin-right: 0; margin-left: 0">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.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 43%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 39%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 16%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Raj Mehra, Ph.D.</FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt; background-color: white">President, Chief Executive Officer and Chairman of the Board </FONT></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Raj Mehra, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt; background-color: white"><I>(Principal Executive Officer)</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">/s/ Michael Golembiewski</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Chief Financial Officer</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Michael Golembiewski</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(<I>Principal Financial and Accounting Officer)</I></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">/s/ Margaret Dalesandro, Ph.D.</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Director</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Margaret Dalesandro, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">/s/ Brian Lian, Ph.D.</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Director</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Brian Lian, Ph.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
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    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">/s/ Daniel J. O&rsquo;Connor, J.D.</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Director</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Daniel J. O&rsquo;Connor, J.D.</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
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  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">/s/ Richard W. Pascoe</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Director</P></TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">January 18, 2022</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Richard W. Pascoe </FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
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  </TABLE>
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{"company-data": {"conformed-name": "SEELOS THERAPEUTICS, INC.", "cik": "0001017491", "assigned-sic": "2834", "irs-number": "870449967", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-262224", "film-number": "22535924"}, "business-address": {"street1": "300 PARK AVENUE", "street2": "2ND FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10022", "phone": "(646) 293-2100"}, "mail-address": {"street1": "300 PARK AVENUE", "street2": "2ND FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10022"}, "former-company": [{"former-conformed-name": "APRICUS BIOSCIENCES, INC.", "date-changed": "20100914"}, {"former-conformed-name": "NEXMED INC", "date-changed": "19970311"}]}
As filed with the Securities
and Exchange Commission on January 18, 2022
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Seelos Therapeutics, Inc.
(Exact name of Registrant as specified in its charter)
Nevada
87-0449967
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
300 Park Avenue, 2nd Floor
New York, NY 10022
(Address of principal executive offices, including
zip code)
Seelos Therapeutics, Inc. Amended and Restated 2012
Stock Long Term Incentive Plan
Seelos Therapeutics, Inc. 2020 Employee Stock Purchase
Plan
(Full title of the plans)
Raj Mehra, Ph.D.
President, Chief Executive Officer and Chairman of
the Board of Directors
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
(646) 293-2100
(Name, address and telephone number, including area
code, of agent for service)
Copies to:
Jeffrey T. Hartlin, Esq.
Paul Hastings LLP
1117 S. California Avenue
Palo Alto, California 94304
(650) 320-1800
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, $0.001 par value per share, reserved for issuance pursuant to the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan
3,222,846
(2)
$1.39
(3)
$4,479,755.94
(3)
$415.27
Common Stock, $0.001 par value per share, issuable pursuant to outstanding options granted under the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan
1,490,791
(4)
$1.46
(5)
$2,176,554.86
(5)
$201.77
Common Stock, $0.001 par value per share, issuable pursuant to the Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan
1,055,004
(6)
$1.1815
(7)
$1,246,487.23
(7)
$115.55
TOTAL:
5,768,641
—
$7,902,798.03
$732.59
(1)
Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (the "Registration Statement") shall also cover any additional shares of common stock, $0.001 par value per share (the "Common Stock"), of the Registrant (defined below) that become issuable under the Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan (the "2012 Plan") and the Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan (the "ESPP"), by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant's outstanding shares of Common Stock.
(2)
Represents 4,713,637 shares of Common Stock that were
    automatically added to the shares reserved for issuance under the 2012 Plan on January 1, 2022 that were not subsequently granted by the
    Company. The 2012 Plan provides that an additional number of shares will automatically be added annually to the shares authorized for
    issuance under the 2012 Plan on January 1st of each year commencing on January 1, 2020 and ending on (and including) January 1, 2029.
    The number of shares added each year will be equal to the lesser of (a) 4% of the number of shares of Common Stock issued and outstanding
    on a fully-diluted basis as of the close of business on the immediately preceding December 31, and (b) a number of shares of Common Stock
    set by the Registrant's board of directors on or prior to each such January 1.
(3)
Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The proposed maximum aggregate offering price per share and the proposed maximum aggregate offering price with respect to these shares are calculated based on the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on January 14, 2022, a date within five business days prior to the filing of this Registration Statement.
(4)
Represents shares of Common Stock reserved for future
    issuance under the 2012 Plan upon the exercise of outstanding options granted under the 2012 Plan.
(5)
Estimated solely for the purpose of calculating the
    amount of the registration fee pursuant to Rule 457(h) of the Securities Act. The proposed maximum offering price per share and the proposed
    maximum aggregate offering price are calculated using an exercise price of $1.46 per share for options that were issued under the 2012
    Plan on January 10, 2022.
(6)
Represents 1,055,004 shares of Common Stock that were
    automatically added to the shares reserved for issuance under the ESPP on January 1, 2022. The ESPP provides that an additional number
    of shares will automatically be added annually to the shares authorized for issuance under the ESPP on January 1st of each year commencing
    on January 1, 2021 and ending on (and including) January 1, 2030. The number of shares added each year will be equal to the lesser of
    (a) 1% of the number of shares of Common Stock issued and outstanding on the immediately preceding December 31, and (b) a number of shares
    of Common Stock set by the Registrant's board of directors or the Registrant's compensation committee of the board of directors
    on or prior to each such January 1.
(7)
Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The proposed maximum aggregate offering price per share and the proposed maximum aggregate offering price with respect to these shares are calculated based on 85% of the average of the high and low prices of the Common Stock as reported on the Nasdaq Capital Market on January 14, 2022, a date within five business days prior to the filing of this Registration Statement. Pursuant to the ESPP, the purchase price of the shares of Common Stock reserved for issuance thereunder will be 85% of the lower of the fair market value of the Common Stock on (i) the first day of the offering period or (ii) the purchase date.
EXPLANATORY NOTE
Seelos Therapeutics, Inc.
(the "Registrant") has prepared this registration statement (this "Registration Statement") in accordance with
the requirements of Form S-8 under the Securities Act to register: (1) 3,222,846 additional shares of Common Stock issuable pursuant to
the 2012 Plan, (2) 1,490,791 shares of Common Stock issuable pursuant to outstanding options granted under the 2012 Plan, and (3) 1,055,004
shares of Common Stock issuable pursuant to the ESPP. The 2012 Plan and the ESPP, including the shares of Common Stock available for issuance
pursuant thereto, have each been previously approved by the Registrant's stockholders.
Pursuant to the Registration
Statements on Form S-8 (File Nos. 333-182704, 333-191680, 333-204748, 333-210040, 333-215419, 333-218368, 333-229846, 333-238562 and 333-255670)
filed by the Registrant with the Securities and Exchange Commission (the "Commission") on July 17, 2012, October 10, 2013,
June 5, 2015, March 9, 2016, January 4, 2017, May 31, 2017, February 25, 2019, May 21, 2020 and April 30, 2021 (the "Prior Registration
Statements"), the Registrant previously registered an aggregate of 10,927,802 shares of Common Stock under the 2012 Plan and an
aggregate of 1,545,358 shares of Common Stock under the ESPP.
In accordance with General
Instruction E to Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
The document(s) containing
the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents
are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant
to Rule 424 of the Securities Act. Such documents and the documents incorporated by reference in this Registration Statement pursuant
to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents
filed by the Registrant with the Commission are hereby incorporated by reference into this Registration Statement:
(a)
The
    Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Commission on March 11, 2021
;
(b)
The
    Registrant's Quarterly Report on Form 10-Q for the quarter ended March 31, 2021, filed with the Commission on April 30, 2021
;
(c)
The
    Registrant's Quarterly Report on Form 10-Q for the quarter ended June 30, 2021, filed with the Commission on August 6, 2021
;
(d)
The
    Registrant's Quarterly Report on Form 10-Q for the quarter ended September 30, 2021, filed with the Commission on November 5, 2021
;
(e)
The information specifically incorporated by reference
    into the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2020 from the Registrant's definitive
    proxy statement on
Schedule 14A
,
    filed with the Commission on April 12, 2021;
(f)
The Registrant's Current Reports on Form 8-K
    filed with the Commission on (i)
January 12,
    2021
; (ii)
January 26, 2021
; (iii)
January 28, 2021
; (iv)
February
    18, 2021
; (v)
May 21, 2021
(filed at
    8:38 p.m. Eastern Time on May 20, 2021); (vi)
May
    21, 2021
(filed at 4:29 p.m. Eastern Time on May 21, 2021); (vii)
May
    24, 2021
; (viii)
June 17, 2021
; (ix)
September 2, 2021
; (x)
November
    24, 2021
(filed at 7:27 a.m. Eastern Time on November 24, 2021); (xi)
November
    24, 2021
(filed at 8:20 a.m. Eastern Time on November 24, 2021); and (xii)
January
    10, 2022
; and
(g)
The description of the Registrant's common stock set forth in the Registrant's
Registration Statement on Form 8-A (File No. 000-22245), filed with the Commission on April 10, 2000
, including any amendments or reports filed for the purpose of updating such description.
All other reports and
other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of
1934, as amended (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
into this Registration Statement and to be a part of this Registration Statement from the date of the filing of such reports and documents,
except as to any portion of any future annual or quarterly report to shareholders or document or current report furnished under Items
2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions.
For the purposes of this
Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed
to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document that 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.
You should rely only on
the information provided or incorporated by reference in this Registration Statement or any related prospectus. The Registrant has not
authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement
or any related prospectus is accurate as of any date other than the date on the front of the document.
You may contact the Registrant
in writing or orally to request copies of the above-referenced filings, without charge (excluding exhibits to such documents unless such
exhibits are specifically incorporated by reference into the information incorporated by reference into this Registration Statement).
Requests for such information should be directed to:
Seelos Therapeutics, Inc.
300 Park Avenue, 2nd Floor
New York, NY 10022
(646) 293-2100
Item 4. Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6. Indemnification of Directors and Officers.
The Registrant's
officers and directors are indemnified under Nevada law, the Registrant's Amended and Restated Articles of Incorporation, as amended,
and its Amended and Restated Bylaws, as amended, against certain liabilities. The Registrant's Amended and Restated Articles of
Incorporation, as amended, require the Registrant to indemnify its directors and officers to the fullest extent permitted by the laws
of the State of Nevada in effect from time to time.
Pursuant
to its Amended and Restated Articles of Incorporation, as amended, none of the Registrant's directors or officers shall be personally
liable to the Registrant or its stockholders for damages for breach of fiduciary duty as a director or officer, except for (1) acts or
omissions which involve intentional misconduct, fraud or a knowing violation of law, or (2) the payment of dividends in violation of the
applicable statutes of Nevada. Further, the Registrant's Amended and Restated Articles of Incorporation, as amended, provide that
if Nevada law is amended to authorize corporate action further eliminating or limiting the personal liability of directors or officers,
the liability of a director or officer of the Registrant shall be eliminated or limited to the fullest extent permitted by Nevada law,
as so amended from time to time. However, Nevada Revised Statutes 78.138 currently provides that, except as otherwise provided in the
Nevada Revised Statutes, a director or officer shall not be individually liable to the Registrant or its stockholders or creditors for
any damages as a result of any act or failure to act in his or her capacity as a director or officer unless it is proven that (i) the
presumption established by Nevada Revised Statutes 78.138(3) has been rebutted, (ii) the director's or officer's acts or omissions
constituted a breach of his or her fiduciary duties as a director or officer, and (iii) such breach involved intentional misconduct, fraud
or a knowing violation of the law.
Pursuant
to the Registrant's Amended and Restated Articles of Incorporation, as amended, it shall indemnify and hold harmless any person
who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether
civil, criminal, administrative or investigative, 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 serving at the Registrant's request as a director or officer of another entity or enterprise or
by reason of actions alleged to have been taken or omitted in such capacity or in any other capacity while serving as a director or officer,
to the fullest extent permitted by applicable law, against all loss, liability and expenses, including attorneys' fees, costs, damages,
judgments, fines, amounts paid in settlement, and ERISA excise taxes or penalties, actually and reasonably incurred by or on behalf of
such person in connection with such action, suit or proceeding, including any appeal. This right to indemnification shall continue for
any person who has ceased to be a director or officer and shall inure to the benefit of his or her heirs, next of kin, executors, administrators
and legal representatives.
The Registrant's
Amended and Restated Articles of Incorporation, as amended, also provide that it shall pay the expenses of directors and officers incurred
as a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative,
as they are incurred and in advance of the final disposition of the action, suit or proceeding, but, if applicable law so requires, only
upon receipt by the Registrant of an undertaking from the director or officer to repay the advanced amounts in the event it is ultimately
determined by a final decision, order or decree of a court of competent jurisdiction that the director or officer is not entitled to be
indemnified for such expenses.
The Registrant's
Amended and Restated Bylaws, as amended, provide that the Registrant shall indemnify and hold harmless, to the fullest extent permitted
by the laws of the State of Nevada, each director or officer of the Registrant who was or is a party to, or is threatened to be made a
party to, or is otherwise involved in, any threatened, pending, or completed action, suit or proceeding (whether civil, criminal, administrative
or investigative, and including, without limitation, an action, suit or proceeding by or in the right of the Registrant), by reason of
the fact that he or she is or was a director or officer of the Registrant or is or was serving in any capacity at the request of the Registrant
as a director, officer, employee, agent, partner, member, manager or fiduciary of, or in any other capacity for, another corporation or
any partnership, joint venture, limited liability company, trust or other enterprise. Such indemnification shall be against all expense,
liability and loss (including, without limitation, attorneys' fees, judgments, fines, taxes, penalties and amounts paid or to be
paid in settlement) reasonably incurred or suffered by such director or officer in connection with any such action, suit or proceeding;
provided that such director or officer either is not liable pursuant to Nevada Revised Statutes 78.138 or 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 such action,
suit or proceeding that is criminal in nature, had no reasonable cause to believe that his or her conduct was unlawful. No such indemnification
shall be made to or on behalf of any such director or officer if a final adjudication establishes that his or her acts or omissions involved
intentional misconduct, fraud or a knowing violation of law and was material to the cause of action, or for any expenses of such director
or officer incurred in his or her capacity as a stockholder. The Amended and Restated Bylaws, as amended, also require that the expenses
of such directors and officers must be paid by the Registrant (or through insurance maintained, or other financial arrangements made,
by the Registrant) as such expenses are incurred and in advance of the final disposition of such action, suit or proceeding, upon receipt
of an undertaking by or on behalf of such director or officer to repay the amount if it is ultimately determined by a court of competent
jurisdiction that he or she is not entitled to be indemnified by the Registrant. Any indemnification of directors and officers under the
Amended and Restated Bylaws, as amended, shall inure to the benefit of their respective heirs, executors and administrators.
Section
78.7502 of the Nevada Revised Statutes permits a corporation to indemnify, pursuant to that statutory provision, a present or former director,
officer, employee or agent of the corporation, or of another entity or enterprise for which such person is or was serving in such capacity
at the request of the corporation, who was or is a party or is threatened to be made a party to any threatened, pending or completed action,
suit or proceeding, except an action by or in the right of the corporation, against expenses, including attorneys' fees, judgments,
fines and amounts paid in settlement actually and reasonably incurred in connection therewith, arising by reason of such person's
service in such capacity if such person (i) is not liable pursuant to Section 78.138 of the Nevada Revised Statutes, or (ii) acted in
good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with
respect to a criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. In the case of actions
brought by or in the right of the corporation, however, no indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes
may be made for any claim, issue or matter as to which such person has been adjudged by a court of competent jurisdiction, after exhaustion
of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the
extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that
in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses as the court
deems proper.
Any discretionary
indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes, unless ordered by a court or advanced to a director or officer
by the corporation in accordance with the Nevada Revised Statutes, may be made by a corporation only as authorized in each specific case
upon a determination that indemnification of the director, officer, employee or agent is proper in the circumstances. Such determination
must be made (1) by the stockholders, (2) by the board of directors by majority vote of a quorum consisting of directors who were not
parties to the action, suit or proceeding, (3) if a majority vote of a quorum consisting of directors who were not parties to the action,
suit or proceeding so orders, by independent legal counsel in a written opinion, or (4) if a quorum consisting of directors who were not
parties to the action, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion.
Section
78.751 of the Nevada Revised Statutes further provides that indemnification pursuant to Section 78.7502 of the Nevada Revised Statutes
does not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under our Amended
and Restated Articles of Incorporation, as amended, or any bylaw, agreement, vote of stockholders or disinterested directors or otherwise,
for either an action in the person's official capacity or an action in another capacity while holding office, except that indemnification,
unless ordered by a court pursuant to Section 78.7502 of the Nevada Revised Statutes or for the advancement of expenses, may not be made
to or on behalf of any director or officer finally adjudged by a court of competent jurisdiction, after exhaustion of any appeals, to
be liable for intentional misconduct, fraud or a knowing violation of law, and such misconduct, fraud or violation was material to the
cause of action.
The Registrant maintains
a general liability insurance policy that covers certain liabilities of directors and officers of the Registrant arising out of claims
based on acts or omissions in their capacities as directors or officers.
See also the undertakings
set out in response to Item 9 herein.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
Number
Description of Document
3.1
Amended and Restated Articles of Incorporation of the Registrant (incorporated herein by reference to Exhibit 2.1 to the Registrant's Registration Statement on Form 10-SB filed with the Securities and Exchange Commission on March 14, 1997).
3.2
Certificate of Amendment to Articles of Incorporation of the Registrant, dated June 22, 2000 (incorporated herein by reference to Exhibit 3.2 to the Registrant's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2003).
3.3
Certificate of Amendment to Articles of Incorporation of the Registrant, dated June 14, 2005 (incorporated herein by reference to Exhibit 3.4 to the Registrant's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 16, 2006).
3.4
Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated March 3, 2010 (incorporated herein by reference to Exhibit 3.6 to the Registrant's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2010).
3.5
Certificate of Correction to Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated March 3, 2010 (incorporated herein by reference to Exhibit 3.7 to the Registrant's Annual Report on Form 10-K filed with the Securities and Exchange Commission on March 31, 2010).
3.6
Certificate of Designation for Series D Junior-Participating Cumulative Preferred Stock (incorporated herein by reference to Exhibit 3.1 to the Registrant's Registration Statement on Form 8-A filed with the Securities and Exchange Commission on March 24, 2011).
3.7
Certificate of Change filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on June 17, 2010).
3.8
Certificate of Amendment to Amended and Restated Articles of Incorporation of the Registrant, dated September 10, 2010 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on September 10, 2010).
3.9
Certificate of Withdrawal of Series D Junior Participating Cumulative Preferred Stock, dated May 15, 2013 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on May 16, 2013).
3.10
Certificate of Change filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on October 25, 2016).
3.11
Certificate of Amendment filed with the Nevada Secretary of State (incorporated herein by reference to Exhibit 3.10 to the Registrant's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on August 2, 2017).
3.12
Certificate of Amendment filed with the Nevada Secretary of State (incorporated
    herein by reference to Exhibit 3.12 to the Registrant's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission
    on August 9, 2018).
Exhibit
Number
Description of Document
3.13
Certificate of Amendment related to the Share Increase Amendment, filed January 23, 2019 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).
3.14
Certificate of Amendment related to the Name Change, filed January 23, 2019 (incorporated herein by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).
3.15
Certificate of Correction to Certificate of Amended and Restated Articles of Incorporation of the Registrant, dated March 25, 2020 (incorporated herein by reference to Exhibit 3.16 to the Registrant's Quarterly Report on Form 10-Q filed with the Securities and Exchange Commission on May 7, 2020).
3.16
Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 18, 2020 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on May 19, 2020).
3.17
Certificate of Correction of the Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 20, 2020 (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K/A filed with the Securities and Exchange Commission on May 21, 2020).
3.18
Certificate of Amendment to the Amended and Restated Articles of Incorporation of Seelos Therapeutics, Inc., filed May 21, 2021 (incorporated herein by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on May 21, 2021).
3.19
Amended and Restated Bylaws, dated January 24, 2019 (incorporated herein by reference to Exhibit 3.3 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on January 24, 2019 at 8:05 a.m. Eastern Time).
4.1
Form of Common Stock Certificate (incorporated herein by reference to Exhibit 4.1 to the Registrant's Current Report on Form 8-K filed with the Securities and Exchange Commission on March 24, 2011).
4.2
Seelos Therapeutics, Inc. Amended and Restated 2012 Stock Long Term Incentive Plan, effective May 15, 2020 (incorporated herein by reference to Appendix B to the Registrant's Definitive Proxy Statement filed with the Securities and Exchange Commission on April 13, 2020).
4.3
Form of Stock Option Grant Notice and Stock Option Agreement under the Company's 2012 Stock Long Term Incentive Plan (incorporated herein by reference to Exhibit 10.1 to the Company's Form 10-Q filed with the Securities and Exchange Commission on August 11, 2014).
4.4
Seelos Therapeutics, Inc. 2020 Employee Stock Purchase Plan (incorporated herein by reference to Appendix A to the Registrant's Definitive Proxy Statement filed with the Securities and Exchange Commission on April 13, 2020).
5.1
Opinion of Brownstein Hyatt Farber Schreck, LLP.
23.1
Consent of KPMG LLP, Independent Registered Public Accounting Firm.
23.2
Consent of Brownstein Hyatt Farber Schreck, LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page).
Item 9. Undertakings.
A. The undersigned Registrant
hereby undertakes:
(1) To file, during
any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i) To include any
prospectus required by Section 10(a)(3) of the Securities Act;
(ii) To reflect in
the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective registration statement; and
(iii) To include any
material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
to such information in the Registration Statement.
Provided, however
,
that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
15(d) of the 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.
(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 the Registration Statement shall be
deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial bona fide offering thereof.
C. Insofar as indemnification for liabilities
arising under the Securities Act 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.
SIGNATURES
Pursuant to the requirements
of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of New York, State of New York, on January 18, 2022.
SEELOS THERAPEUTICS, INC.
By:
/s/ Raj Mehra, Ph.D.
Raj Mehra, Ph.D.
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE
PRESENTS
, that each person whose signature appears below constitutes and appoints Raj Mehra, Ph.D. and Michael Golembiewski, and each
or any one of them, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him
or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (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 connection therewith, as fully to all intents and purposes
as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or his substitutes
or substitute, may lawfully do or cause to be done by virtue hereof.
Pursuant to
the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities
and on the dates indicated.
Signature
Title
Date
/s/ Raj Mehra, Ph.D.
President, Chief Executive Officer and Chairman of the Board
January 18, 2022
Raj Mehra, Ph.D.
(Principal Executive Officer)
/s/ Michael Golembiewski
Chief Financial Officer
January 18, 2022
Michael Golembiewski
(
Principal Financial and Accounting Officer)
/s/ Margaret Dalesandro, Ph.D.
Director
January 18, 2022
Margaret Dalesandro, Ph.D.
/s/ Brian Lian, Ph.D.
Director
January 18, 2022
Brian Lian, Ph.D.
/s/ Daniel J. O'Connor, J.D.
Director
January 18, 2022
Daniel J. O'Connor, J.D.
/s/ Richard W. Pascoe
Director
January 18, 2022
Richard W. Pascoe