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  <P STYLE="margin-top: 0; text-align: center; margin-bottom: 0; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on June 8, 2016</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
  No.&nbsp;333-</B>&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Washington,
  D.C. 20549&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>SURGE
  COMPONENTS, INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
  name of registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 49%; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nevada</B></FONT></td>
      <TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 49%; border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>11-2602030</B></FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="padding: 0pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
      or other jurisdiction of&nbsp; </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><BR>
      <FONT STYLE="font-size: 10pt">incorporation or organization)</FONT></FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="padding: 0pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
      Employer </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif"><BR>
      <FONT STYLE="font-size: 10pt">Identification No.)</FONT></FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>95
      East Jefryn Blvd., Deer Park, New York</B></FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt 0pt 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>11729</B></FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="padding: 0pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
      of principal executive offices)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="padding: 0pt; text-align: center; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip
      code)</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Surge
  Components, Inc. 2010 Incentive Stock Plan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Surge
  Components, Inc. 2015 Equity Incentive Plan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"><B>Ira
  Levy</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>President
  and Chief Executive Officer</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>95
  East Jefryn Boulevard</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Deer
  Park, New York 11729</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(631)
  595-1818</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
  address and telephone number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copies
  to:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Barry
  I. Grossman, Esq.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>David
  Selengut, Esq.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ellenoff
  Grossman &amp; Schole LLP</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1345
  Avenue of Americas, 11th Floor</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
  York, New York 10105</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(212)
  370-1300</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
  by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
  reporting company. See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller
  reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 48%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
      Accelerated filer&nbsp;&nbsp;&#9744;</FONT></td>
      <TD STYLE="width: 52%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#9744;</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
      filer &nbsp;&nbsp;&nbsp;&nbsp;&#9744;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
  reporting company &nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&thorn;</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Do
      not check if a smaller reporting company)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CALCULATION
  OF REGISTRATION FEE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; text-align: left; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title
      of Securities to be Registered</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount
      to be Registered (1)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Proposed
      Maximum Offering Price Per Share (2)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Proposed
      Maximum Aggregate Offering Price</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount
      of&nbsp; Registration Fee</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: left; text-indent: -10pt; padding-left: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Common
      stock, $0.001 par value per share, issuable under the 2015 Equity Incentive Plan</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,500,000</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">0.75</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,125,000</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">113.29</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
      to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement (herein, together with all amendments
      and exhibits, referred to as the &ldquo;Registration Statement&rdquo;) also covers any additional securities that may be offered
      or issued in connection with any stock split, stock dividend or similar transaction.</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></td>
      <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      offering price has been estimated solely for the purposes of the calculation of the registration fee. The offering price has
      been calculated in accordance with the manner described in Rule 457(c) and (h) under the Securities Act and is based upon
      the average of high and low prices of our common stock reported by the OTCQB Marketplace on June 3, 2016, a date within five
      business days prior to the date of the filing of this registration statement.</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Explanatory
  Note</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement on Form S-8 of Surge Components, Inc. (the &ldquo;Company&rdquo;) has been prepared in accordance with
  the requirements of Form S-8 under the Securities Act of 1933, as amended (which we refer to herein as the Securities Act) to:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Register
                                           1,500,000 shares of our common stock, par value $0.001 per share, issuable pursuant to
                                           our recently-adopted 2015 Equity Incentive Plan (as approved by our stockholders on November
                                           24, 2015, and which we refer to herein as the 2015 Plan). Shares of our common stock
                                           underlying options or restricted stock granted pursuant to our 2010 Incentive Stock Plan
                                           (which we refer to as the 2010 Plan) were previously registered on a Form S-8 (No. 333-203491,
                                           filed on April 17, 2015, and which we refer to as the Original Form S-8); and </FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 72.25pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Update
                                           the reoffer prospectus included in the Original Form S-8 and that forms a part of this
                                           Registration Statement relating to the resale of &ldquo;control securities&rdquo; and/or
                                           &ldquo;restricted securities&rdquo; that have been or will be acquired under the 2010
                                           Plan and the 2015 Plan by certain of our officers and directors, who are the selling
                                           stockholders identified in the reoffer prospectus.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  reoffer prospectus contained herein has been prepared in accordance with the requirements of General Instruction C of Form S-8
  and Part I of Form S-3. The 1,159,899 shares included in the reoffer prospectus are the number of shares of our common stock underlying
  options or shares of restricted stock that have been or may be acquired by the selling stockholders under the 2010 Plan and the
  2015 Plan.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accordingly,
  (i)&nbsp;the reoffer prospectus included herein is a combined prospectus with the reoffer prospectus included as part of the Original
  Form S-8 pursuant to Rule 429(a) under the Securities Act, and (ii)&nbsp;this Registration Statement, which is a new registration
  statement, also constitutes a post-effective amendment to the Original Form S-8 pursuant to Rule 429(b) under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;1.</B></FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; width: 92%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Plan
      Information.*</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;2.</B></FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; width: 92%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registrant
      Information and Employee Plan Annual Information.*</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; background-color: white; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 3%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Information
      required by Part I to be contained in the Section&nbsp;10(a) Prospectus is omitted from the Registration Statement in accordance
      with Rule 428 under the Securities Act of 1933, as amended.</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 4 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REOFFER
  PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><IMG SRC="img_001.jpg" ALT=""><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SURGE
  COMPONENTS INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1,159,899
  Shares of Common Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  reoffer prospectus relates to the public resale of up to 1,159,899 shares of our common stock, par value $0.001 per share, that
  have been or may be acquired by certain of our prior, current and future officers, directors, employees and consultants (or any
  of their respective assigns) (who we refer to herein as the selling stockholders) under our 2010 Stock Incentive Plan, which we
  refer to herein as the 2010 Plan, and under our 2015 Equity Incentive Plan, which we refer to herein as the 2015 Plan, and which
  we refer to together with the 2010 Plan, the Plans. We will not receive any proceeds from the sale of the shares hereunder. However,
  we will receive the proceeds, if any, from the exercise of the options granted under the Plans.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders (which includes our officers and directors) may offer for sale or sell the shares in varying amounts through
  public or private transactions at prevailing market prices or at privately negotiated prices. Sales may be made through brokers
  or to dealers, who are expected to receive customary commissions or discounts. The selling stockholders and participating brokers
  and dealers may be deemed to be &ldquo;underwriters&rdquo; within the meaning of the Securities Act of 1933, as amended, or the
  Securities Act, in which event any profit on the sale of shares by those selling stockholders and any commissions or discounts
  received by those brokers or dealers may be deemed to be underwriting compensation under the Securities Act. In addition, any
  securities covered by this reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than
  pursuant to this reoffer prospectus. We will bear all expenses incurred in connection with this offering, other than discounts,
  concessions and commissions which are to be borne by the selling stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  common stock is&nbsp;quoted on the OTCQB Marketplace under the symbol &ldquo;SPRS.&rdquo; On June 3, 2016, the closing sales price
  for our common stock on the&nbsp;OTCQB Marketplace was $0.75 per share.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Investing
  in our common stock involves a high degree of risk. You should carefully review the section entitled &ldquo;Risk Factors&rdquo;
  beginning on page 3 and the documents incorporated by reference herein before you invest in our common stock.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
  the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or
  determined if this reoffer prospectus is truthful or complete. Any representation to the contrary is a criminal offense.&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  date of this reoffer prospectus is June 8, 2016.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 5 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TABLE
  OF CONTENTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cautionary
      Note Regarding Forward Looking Statements</FONT></td>
      <TD STYLE="width: 8%; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">i</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; background-color: white; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prospectus
      Summary</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
      Factors</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; background-color: white; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use
      of Proceeds</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">8</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Selling
      Stockholders</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; background-color: white; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plan
      of Distribution</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">10</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal
      Matters</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">11</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: white; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Experts</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">11</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporation
      of Certain Documents By Reference</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">11</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: white; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Where
      You Can Find More Information</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">12</td></tr>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disclosure
      of Commission Position on Indemnification for Securities Act Liabilities</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt">12</td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">You
  should rely only upon the information contained in this reoffer prospectus and the registration statement of which this reoffer
  prospectus is a part. We have not authorized any other person to provide you with different information. If anyone provides you
  with different or inconsistent information, you should not rely on it. We are not making an offer to sell these securities in
  any jurisdiction where the offer or sale is not permitted. You should assume the information appearing in this reoffer prospectus
  is accurate only as of the date on the front cover of this reoffer prospectus. Our business, financial condition, results of operations
  and prospects may have changed since that date. This reoffer prospectus is based on information provided by us and other sources
  that we believe are reliable. We have summarized certain documents and other information in a manner we believe to be accurate,
  but we refer you to the actual documents for a more complete understanding of what we discuss in this reoffer prospectus. In making
  an investment decision, you must rely on your own examination of our business and the terms of the offering, including the merits
  and risks involved.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CAUTIONARY
  NOTE REGARDING FORWARD LOOKING STATEMENTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certain
  statements contained or incorporated by reference in this reoffer prospectus constitute &ldquo;forward-looking statements.&rdquo;
  The words &ldquo;believe,&rdquo; &ldquo;expect,&rdquo; &ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo; &ldquo;estimate,&rdquo;
  &ldquo;plan,&rdquo; &ldquo;project&rdquo; and other expressions which are predictions of or indicate future events and trends
  and which do not relate to historical matters identify forward-looking statements. Reliance should not be placed on forward-looking
  statements because they involve known and unknown risks, uncertainties and other factors, which may cause our actual results,
  performance or achievements to differ materially from anticipated future results, performance or achievements expressed or implied
  by such forward-looking statements.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Please
  see &ldquo;Risk Factors&rdquo; for additional risks which could adversely impact our business and financial performance. Moreover,
  new risks emerge from time to time and it is not possible for our management to predict all risks, nor can we assess the impact
  of all risks on our business or the extent to which any risk, or combination of risks, may cause actual results to differ from
  those contained in any forward-looking statements. All forward-looking statements included in this reoffer prospectus are based
  on information available to us on the date of this reoffer prospectus. Except to the extent required by applicable laws or rules,
  we undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of new information,
  future events or otherwise. All subsequent written and oral forward-looking statements attributable to us or persons acting on
  our behalf are expressly qualified in their entirety by the cautionary statements contained throughout this reoffer prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <DIV STYLE="padding: 5pt; border: Black 1.5pt solid">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PROSPECTUS
  SUMMARY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>The
  following summary highlights selected information contained or incorporated by reference in this reoffer prospectus. This summary
  does not contain all of the information you should consider before investing in the securities. Before making an investment decision,
  you should read the entire reoffer prospectus carefully, including the risk factors section as well as the financial statements
  and the notes to the financial statements incorporated herein by reference. In this reoffer prospectus and any amendment or supplement
  hereto, unless otherwise indicated, the terms &ldquo;Surge Components, Inc.&rdquo;&nbsp;the &ldquo;Company,&rdquo; &ldquo;we,&rdquo;
  &ldquo;us&rdquo; and &ldquo;our&rdquo; refer to Surge Components, Inc. and its subsidiaries.</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  Company</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are a supplier of electronic products and components. We have two sales groups, Surge Components and Challenge Electronics. Surge&rsquo;s
  products include capacitors, which are electrical energy storage devices, and discrete components, such as semiconductor rectifiers,
  transistors and diodes, which are single function low power semiconductor products that are packaged alone as compared to integrated
  circuits such as microprocessors. The products that we sell&nbsp;are typically utilized in the electronic circuitry of diverse
  products, including, but not limited to, automobiles, telecomm, audio, cellular telephones, computers, consumer electronics, garage
  door openers, household appliances, power supplies and security equipment. The products that we sell are sold to both original
  equipment manufacturers, commonly referred to as OEMs, who incorporate them into their products, and to distributors of the lines
  of products we sell, who resell these products within their customer base. Surge sells its products through three of the top four
  distributors for electronic components in the world and also supplies its products to subcontractors who manufacture for their
  customers. These channels open doors to Surge at customers which Surge may not have access to otherwise. The products that we
  sell are manufactured predominantly in Asia by approximately sixteen independent manufacturers. We only have one long-term supply
  agreement with one of our manufacturers, Lelon Electronics. We have an agreement to act as the exclusive sales agent utilizing
  independent sales representative organizations in North America to sell and market the products for one of such manufacturers,
  Lelon Electronics. Sometimes when we act as a sales agent, we receive a commission from our supplier who sold the product to the
  customer that we introduced to our supplier. The amount of the commission is determined on a sale by sale basis depending on the
  profit margin of the product. Commission revenue totaled $266,525 and $509,273 for the fiscal years ended November 30, 2015 and
  November 30, 2014, respectively.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Challenge
  is&nbsp;engaged in the sale of electronic components. In 1999, Challenge began as a division to sell audible components. We have
  been able to increase the types of products that we sell because some of our suppliers introduced new products, and we also located
  other products from new suppliers. Our core products include buzzers, speakers, microphones, resonators, alarms, chimes, filters,
  and discriminators. We now also work with our suppliers to have our suppliers customize many of the products we sell for many
  customers through the customers&rsquo; own designs and those that we work with our suppliers to have our suppliers redesign for
  them at our suppliers&rsquo; factories. We have a design engineer on our staff&nbsp;with more than&nbsp;thirty years of experience
  with these types of products, who works with our suppliers on such redesigns. We are continually looking to expand the line of
  products that we sell. In 2015, we hired a junior engineer to assist with the introduction of a new micro controller product line.
  We sell these products through independent representatives that earn a commission on the products we sell. We are also working
  with local, regional, and national distributors to sell these products to local accounts in every state. &nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Corporate
  Information</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  principal executive offices are located at 95 East Jefryn Boulevard, Deer Park, New York 11729 and our telephone number is (631)
  595-1818.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 7; Options: NewSection; Value: 1 -->
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  <DIV STYLE="padding: 5pt; border: Black 1.5pt solid; width: 98%">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  Offering</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 40%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Outstanding
      Common Stock </B></FONT></td>
      <TD STYLE="width: 60%; text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
      of June 8, 2016, there were&nbsp;10,098,276 shares of our common stock issued and outstanding.</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common
      Stock Offered</B></FONT></td>
      <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Up
      to 1,159,899 shares of common stock for sale by the selling stockholders (which include our officers and directors) for their
      own account pursuant to the Plans.</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Selling
          Stockholders</B></FONT></P></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
          selling stockholders are set forth in the section entitled &ldquo;Selling Stockholders&rdquo; of this reoffer prospectus.</FONT></P></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Use
          of Proceeds</B></FONT></P></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
          will not receive any proceeds from the sale of our common stock by the selling stockholders. We will receive proceeds
          from the exercise of options to purchase shares of common stock. We will use such proceeds, if any, for working capital
          and general corporate purposes.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risk
      Factors</B></FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
                                           is a high degree of risk associated with an investment in the common stock offered by
                                           this reoffer prospectus. You should carefully review the &ldquo;Risk Factors&rdquo; section
                                           beginning on page 3 before investing in our common stock.</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>OTCQB
      Marketplace Trading&nbsp;Symbol</B></FONT></td>
      <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SPRS</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>RISK
  FACTORS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>An
  investment in our common stock involves a high degree of risk. You should carefully consider the following risk factors, together
  with all of the other information included or incorporated by reference into this reoffer prospectus. Our business, financial
  condition or results of operations could be affected materially and adversely by any of the risks discussed below.</I>&nbsp;<I>The
  value or market price of our common stock could decline due to any of these identified or other risks, and you could lose all
  of your investment.</I>&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
  Related to our Business</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
  have an agreement with only one of our suppliers and we depend on a limited number of suppliers</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have an agreement with only one of our suppliers (Lelon Electronics), which agreement is terminable by either party upon notice
  to the other party. During the years ended November 30, 2015 and November 30, 2014, Lelon Electronics accounted for approximately
  56% and 49% of our consolidated purchases. We also act as the exclusive sales business partner in North America for Lelon Electronics.
  While we believe that we have established close working relationships with our principal suppliers, our success depends, in large
  part, on maintaining these relationships and developing new supplier relationships for our existing and future product lines.
  There is no assurance that we will be able to maintain these relationships. While we believe that there are alternative semiconductor
  and capacitor suppliers whose replacement products may be acceptable to our customers, the loss of, or a significant disruption
  in the relationship with, one or more of our major suppliers would likely have a material adverse effect on our business and results
  of operations.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
  need to maintain large inventories in order to succeed and as a result, price fluctuations could harm us.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  order to adequately service our customers, we believe that it is necessary to maintain a large inventory of products. Accordingly,
  we attempt to maintain a one-to-two month inventory of those products. As a result of our strategic inventory purchasing policies,
  under which we order products to obtain preferential pricing, we generally waive the right to manufacturers' inventory protection
  agreements (including price protection and inventory return rights). As a result, we bear the risk of increases in the prices
  charged by our manufacturers to us and decreases in the prices we are able to charge our customers. If prices of components which
  we hold in inventory decline or if new technology is developed that displaces products which we sell, our business could be materially
  adversely affected. Typically, we have experienced very little impact from customer design changes and slowdown but this can potentially
  increase due to economic conditions and customer-specific business conditions. If our customers experience these changes, our
  business could be adversely affected.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  operations would be adverse effected if we lose certain of our customers.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
  the year ended November 30, 2015, approximately 17% of our net sales were derived from sales to&nbsp;one customer.&nbsp; Although
  our customer base has increased, the loss of our largest customers as well as, to a lesser extent, the loss of any other material
  customer, would be expected to have a materially adverse effect on our operations until we are able to generate replacement business,
  although we may not be able to obtain such replacement business.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
  may not be able to compete against large competitors who have better resources.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  face intense competition, in both our selling efforts and purchasing efforts, from the many companies that manufacture or distribute
  electronic components and semiconductors. Our principal competitors in the sale of capacitors include Nichicon, Panasonic, Illinois
  Capacitor, NIC, AVX, Murata, Epcos, United Chemicon, Rubycon, Vishay and Kemet, General Semiconductor Division, General Instrument
  Corp., OnSemi, Inc., Microsemi Corp., Diodes, Inc. and Littlefuse, Projections Unlimited and Copper Bussman Division. Many of
  these companies are well established with substantial expertise, and have much greater assets and greater financial, marketing,
  personnel, and other resources than we do. Many larger competing suppliers also carry product lines which we do not carry. Generally,
  large semiconductor manufacturers and distributors do not focus their direct selling efforts on small to medium sized OEMs and
  distributors, which constitute most of our customers. As our customers become larger, however, our competitors may find it beneficial
  to focus direct selling efforts on those customers, which could result in our facing increased competition, the loss of customers
  or pressure on our profit margins. There can be no assurance that we will be able to continue to compete effectively with existing
  or potential competitors.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  business will be adversely affected if there is a shortage of components.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  components business has, from time to time, experienced periods of extreme shortages in product supply, generally as the result
  of demand exceeding available supply. When these shortages occur, suppliers tend to either increase prices or reduce the number
  of units sold to customers. We believe that because of our large inventory and our relationships with our manufacturers, we have
  not been adversely affected by shortages in certain discrete semiconductor components. However, in the future shortages may have
  an adverse effect upon our business especially if we were to reduce inventory to cut costs and reduce risks of obsolescence.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  success depends on key personnel whose continued service is not guaranteed.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  continued success and our ability to manage anticipated future growth depend, in large part, upon the efforts of key personnel,
  particularly Ira Levy and Steven Lubman, our chief executive officer and vice president, respectively, who have extensive industry
  knowledge and relationships and exercise substantial influence over our operations. The loss of services of one or both of these
  individuals, or our inability to attract and retain highly qualified personnel, could adversely affect our business, and weaken
  our relationships with suppliers, business partners, and industry personnel, which could adversely affect our financial condition,
  results of operations, cash flow and trading price of our common stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  business is subject to risks&nbsp;from trade regulation and foreign economic conditions.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Approximately
  97% of the total goods which we purchased during the year ended November 30, 2015 were manufactured in foreign countries, with
  the majority purchased from Taiwan (58%), Hong Kong (9%), elsewhere in Asia (29%) and outside of Asia (less than 1%). These purchases
  subject us to a number of risks, including economic disruptions, transportation delays and interruptions, foreign exchange rate
  fluctuations, imposition of tariffs and import and export controls and changes in governmental policies, any of which could have
  a materially adverse effect on our business and results of operations. Potential concerns may include drastic devaluation of currencies,
  loss of supplies and increased competition within the region.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  ability to remain competitive with respect to the pricing of imported components could be adversely affected by increases in tariffs
  or duties, changes in trade treaties, strikes in air or sea transportation, and possible future United States legislation with
  respect to pricing and import quotas on products from foreign countries. For example, it is possible that political or economic
  developments in China, or with respect to the United States' relationship with China, could have an adverse effect on our business.
  Our ability to remain competitive could also be affected by other governmental actions related to, among other things, anti-dumping
  legislation and international currency fluctuations. While we do not believe that any of these factors have adversely impacted
  our business in the past, there can be no assurance that these factors will not materially adversely affect us in the future.
  Because the China internal consumption market is depressed, this will increase competition, as there is now a smaller market potential
  target. Therefore, we believe certain of our competitors will reduce their pricing to capture more market share.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Electronics
  industry cyclicality may adversely affect our operations.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  electronics industry has been affected historically by general economic downturns, which have had an adverse economic effect upon
  manufacturers and end-users of capacitors and semiconductors. In addition, the life-cycle of existing electronic products and
  the timing of new product developments and introductions can affect demand for semiconductor components. Any downturns in the
  electronics distribution industry could adversely affect our business and results of operations.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  products are not protected by patents, trademarks and proprietary information.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have no patents, trademarks or copyrights registered in the United States Patent and Trademark Office or in any state. We rely
  on the know-how, experience and capabilities of our management personnel. Therefore, without trademark and copyright protection,
  we have no protection from other parties attempting to offer similar services.&nbsp; Although we believe that the&nbsp;products
  that we sell do not and will not infringe patents or trademarks, or violate proprietary rights of others, it is possible that
  infringement of existing or future patents, trademarks or proprietary rights of others may occur. In the event that the products
  that we sell infringe proprietary rights of others, the manufacturers of the products that we sell&nbsp;may be required to modify
  the design of the products that we sell, change the name of these&nbsp;products and/or obtain a license. There can be no assurance
  that the manufacturers will be able to modify or redesign the products in a way that does not infringe on the proprietary rights
  of others.&nbsp;&nbsp;Our failure to do any of the foregoing could have a material adverse effect upon our operations. In addition,
  there can be no assurance that we will have the financial or other resources necessary to enforce or defend a patent infringement
  or proprietary rights violation action. Moreover, if the products that we sell infringe patents, trademarks or proprietary rights
  of others, we could, under certain circumstances, become liable for damages, which also could have a material adverse effect on
  our business.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Failure
  to comply with the United States Foreign Corrupt Practices Act could subject us to penalties and other adverse consequences.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are subject to the United States Foreign Corrupt Practices Act, which generally prohibits United States companies from engaging
  in bribery or other prohibited payments to foreign officials for the purpose of obtaining or retaining business. Foreign companies,
  including some that may compete with us, are not subject to these prohibitions. To our knowledge, none of our employees or other
  agents have engaged in such practices. However, if our employees or other agents are found to have engaged in such practices,
  we could suffer severe penalties and other consequences that may have a material adverse effect on our business, financial condition
  and results of operations.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Risks
  Related to our Common Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Our
  common stock is quoted on the OTCQB Marketplace, which may limit the liquidity and price of our common stock more than if our
  common stock were listed on the Nasdaq Stock Market or another national exchange.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  common stock is currently quoted on the OTCQB Marketplace, an inter-dealer electronic quotation&nbsp;and trading system or equity
  securities. Quotation of our common stock on the OTCQB Marketplace may limit the liquidity and price of our common stock more
  than if our common stock was listed on the Nasdaq Stock Market or another national exchange. Some investors may perceive our common
  stock to be less attractive because it is traded in the over-the-counter market. In addition, as an OTCQB Marketplace quoted company,
  we do not attract the extensive analyst coverage that accompanies companies listed on national exchanges. Further, institutional
  and other investors may have investment guidelines that restrict or prohibit investing in securities traded on the OTCQB Marketplace.
  These factors may have an adverse impact on the trading and price of our common stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  market price of our common stock may fluctuate significantly in response to the following factors, most of which are beyond our
  control:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">variations
                                           in our quarterly operating results;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 38.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
                                           in general economic conditions;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 38.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
                                           in market valuations of similar companies;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 38.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements
                                           by us or our competitors of significant new contracts, acquisitions, strategic partnerships
                                           or joint ventures, or capital commitments;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 38.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">loss
                                           of a major supplier or customer; and</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 38.25pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                           addition or loss of key managerial and collaborative personnel.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  such fluctuations may adversely affect the market price of our common stock, regardless of our actual operating performance. As
  a result, stockholders may be unable to sell their shares, or may be forced to sell them at a loss.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
  application of the &ldquo;penny stock&rdquo; rules could adversely affect the market price of our common stock and increase an
  investor&rsquo;s transaction costs to sell those shares.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rule
  3a51-1 of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), defines &ldquo;penny stock,&rdquo;&nbsp;in
  part, as any equity security that has a market price of less than $5.00 per share or an exercise price of less than $5.00 per
  share, subject to certain exceptions.&nbsp; For any transaction involving a penny stock, unless exempt, Rule 15g-9 of the Exchange
  Act requires that a broker or dealer:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">approve
                                           a person&rsquo;s account for transactions in penny stocks; and </FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">receive
                                           from the investor a written agreement to the transaction, setting forth the identity
                                           and quantity of the penny stock to be purchased.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  order to approve a person&rsquo;s account for transactions in penny stocks, the broker or dealer must:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain
                                           financial information and investment experience and objectives of the person; and</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">make
                                           a reasonable determination that the transactions in penny stocks are suitable for that
                                           person and the person has sufficient knowledge and experience in financial matters to
                                           be capable of evaluating the risks of transactions in penny stocks.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating
  to the penny stock market, which:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">sets
                                           forth the basis on which the broker or dealer made the suitability determination; and
                                           </FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">that
                                           the broker or dealer received a signed, written agreement from the investor prior to
                                           the transaction.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Generally,
  brokers may be less willing to execute transactions in securities subject to the &ldquo;penny stock&rdquo; rules. This may make
  it more difficult for investors to dispose of our common stock and cause a decline in the market value of our stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>As
  an issuer of &ldquo;penny stock,&rdquo; the protection provided by the federal securities laws relating to forward looking statements
  does not apply to us.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
  federal securities laws provide a safe harbor for forward-looking statements made by a public company that files reports under
  the federal securities laws, this safe harbor is not available to issuers of penny stocks. As a result, we will not have the benefit
  of this safe harbor protection in the event of any legal action based upon a claim that the material provided by us contained
  a material misstatement of fact or was misleading in any material respect because of our failure to include any statements necessary
  to make the statements not misleading. Such an action could hurt our financial condition.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
  market price for our common stock is particularly volatile given our status as a relatively unknown company with a small and thinly
  traded public float which could lead to wide fluctuations in our share price.&nbsp;&nbsp;Investors may be unable to sell their
  common stock at or above your purchase price, which may result in substantial losses to investors.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  market for our common stock is characterized by significant price volatility when compared to seasoned issuers, and we expect
  that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. The volatility in our
  share price is attributable to a number of factors. First, as noted above, our common stock is sporadically and thinly traded.
  As a consequence of this lack of liquidity, the trading of relatively small quantities of shares by our shareholders may disproportionately
  influence the price of those shares in either direction. The price for our shares could, for example, decline precipitously in
  the event that a large number of our shares of common stock are sold on the market without commensurate demand, as compared to
  a seasoned issuer which could better absorb those sales without adverse impact on its share price. Secondly,&nbsp;investors may
  consider us&nbsp;a speculative or risky investment due to&nbsp;the uncertainty of future market acceptance for our potential products.
  As a consequence of this enhanced risk, more risk-adverse investors may, under the fear of losing all or most of their investment
  in the event of negative news or lack of progress, be more inclined to sell their shares on the market more quickly and at greater
  discounts than would be the case with the stock of a seasoned issuer. Many of these factors are beyond our control and may decrease
  the market price of our common stock, regardless of our operating performance. We cannot make any predictions or projections as
  to the prevailing market price for our common stock at any time, including whether our common stock will sustain its current market
  price, or the effect that the sale or the availability shares for sale at any time will have on the prevailing market price.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
  have not paid dividends on our common stock in the past and do not expect to pay dividends for the foreseeable future.&nbsp;&nbsp;Any
  return on investment may be limited to the value of our common stock.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">No
  cash dividends have been paid on our common stock. We expect that any income received from operations will be devoted to our future
  operations and growth. We do not expect to pay cash dividends on its common stock in the near future. Payment of dividends would
  depend upon our profitability at the time, cash available for those dividends, and other factors as our board of directors may
  consider relevant. In addition, we may not pay dividends on our common stock until we have paid the dividends in arrears for our
  preferred stock. If we do not pay dividends, our common stock may be deemed less valuable because a return on an investor&rsquo;s
  investment will only occur if our stock price appreciates.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>The
  rights of the holders of common stock have been impaired by the issuance of preferred stock and may be further impaired by the
  potential future issuance of preferred stock.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are authorized to issue up to 5,000,000 shares of blank check preferred stock of which 260,000 shares have been designated as
  Non-Voting Redeemable Convertible Series A Preferred Stock, of which no shares are issued and outstanding, 200,000 shares&nbsp;have
  been designated Voting Redeemable Convertible Series B Preferred Stock, of which no shares are issued and outstanding, and 100,000
  shares have been designated Non-Voting Redeemable Convertible Series C Preferred Stock (&ldquo;Series C Preferred Stock&rdquo;),
  of which 10,000 shares are issued and outstanding. Holders of the Series C Preferred Stock are entitled to receive, upon liquidation,
  payment of $5.00 per share of Series C Preferred Stock prior to any payment to common shareholders. Holders of Series C Preferred
  Stock are entitled to cumulative dividends, if and when declared by the board of directors, at the rate of $0.50 per share per
  annum, prior to payment of dividends to common shareholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Furthermore,
  our board of directors has the right, without stockholder approval, to issue additional preferred stock with voting, dividend,
  conversion, liquidation or other rights which could adversely affect the voting power and equity interest of the holders of common
  stock, which could be issued with the right to more than one vote per share, and could be utilized as a method of discouraging,
  delaying or preventing a change of control. The possible negative impact on takeover attempts could adversely affect the price
  of our common stock. Although we have no present intention to issue any additional shares of preferred stock or to create any
  additional series of preferred stock, we may issue such shares in the future.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>We
  have a staggered board of directors, which could delay or prevent a change of control that may favor shareholders.</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Board of Directors is divided into three classes and our Board members are elected for terms that are staggered. This could discourage
  the efforts by others to obtain control of us. The possible negative impact on takeover attempts could adversely affect the price
  of our common stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 13; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>USE
  OF PROCEEDS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares which may be sold pursuant to this reoffer prospectus will be sold for the respective accounts of each of the selling stockholders.
  Accordingly, we will not realize any proceeds from the sale of the shares, except that we will receive proceeds if options currently
  outstanding or hereafter granted are exercised. If exercised, such funds will be available to us for working capital and general
  corporate purposes. All expenses of registration incurred in connection with this offering are being borne by us, but all selling
  and other expenses incurred by any selling stockholder will be borne by that stockholder.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Page; Sequence: 14; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SELLING
  STOCKHOLDERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  reoffer prospectus relates to the shares of our common stock that are being registered for reoffers and resale by selling stockholders
  who have acquired or may acquire shares pursuant to the Plans. Offers and sales by selling stockholders who are our &ldquo;affiliates&rdquo;
  (as such term is defined in Rule 405 under the Securities Act) are also covered by this reoffer prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders are our current and former directors and officers (or any of their respective assigns) who have acquired
  or may acquire in the future shares of our common stock under the Plans. The selling stockholders may, from time to time, resell
  all or a portion of the shares of our common stock covered by this reoffer prospectus. There is no assurance that any of the selling
  stockholders will sell any or all of the shares offered by them under this reoffer prospectus. The address for each of the selling
  stockholders listed below is c/o Surge Components Inc., 95 Jefryn Boulevard, Deer Park, New York, 11729. Any changed information
  will be set forth in an amendment to the registration statement or supplement to this reoffer prospectus, to the extent required
  by law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following table sets forth information, as of June 8, 2016, with respect to&nbsp;ownership of our common stock by each selling
  stockholder whose identity is known as of the date of this reoffer prospectus:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Position</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Number
      of Shares Owned Prior to the Offering(1)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Number
      of Shares Included in this<BR> Offering(2)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Number
      of Shares to be Owned After Completion of the Offering(3)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Percentage
      of Shares to be Owned After Completion of&nbsp;the<BR> Offering(4)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 20%; text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ira
      Levy</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">CEO
      and Director</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">1,170,299</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">478,931</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">691,368</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">6.85</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Steven
      J. Lubman</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Vice
      President and Director</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">931,968</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">381,968</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">550,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">5.45</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">%</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Lawrence
      Chariton</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">178,703</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">87,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">91,703</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Alan
      Plafker</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">50,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">50,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Gary
      Jacobs</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-indent: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Director</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">162,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">162,000</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">-</FONT></TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 36pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*
  Less than one percent</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      shares owned by a person include shares owned by the individual as well as shares exercisable upon the exercise of options
      granted to the selling stockholder under the Plans, whether or not such options vest or become exercisable (as applicable)
      within 60 days of the date of this reoffer prospectus.</FONT></td></tr>
  
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      amounts for each selling stockholder assume full vesting and exercise of all outstanding options to purchase common stock
      held by such selling stockholder.</FONT></td></tr>
  
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Assumes
      that all shares offered hereby are sold but no other securities held by selling stockholders are sold.</FONT></td></tr>
  
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
      table has been prepared based on 10,098,276 shares of common stock outstanding as of June 8, 2016.</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 39.6pt"></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 15; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PLAN
  OF DISTRIBUTION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  this section of the reoffer prospectus, the term &ldquo;selling stockholder&rdquo; means and includes:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                           persons identified in the table above as the selling stockholders;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 108pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
                                           of the donees, pledgees, distributees, transferees or other successors in interest of
                                           those persons referenced above who may: (a) receive any of the shares of our common stock
                                           offered hereby after the date of this reoffer prospectus and (b) offer or sell those
                                           shares hereunder.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares of our common stock offered by this reoffer prospectus may be sold from time to time directly by the selling stockholders.
  Alternatively, the selling stockholders may from time to time offer such shares through underwriters, brokers, dealers, agents
  or other intermediaries. The selling stockholders as of the date of this reoffer prospectus have advised us that there were no
  underwriting or distribution arrangements entered into with respect to the common stock offered hereby. The distribution of the
  common stock by the selling stockholders may be effected: in one or more transactions that may take place on a stock exchange
  (including one or more block transaction) through customary brokerage channels, either through brokers acting as agents for the
  selling stockholders, or through market makers, dealers or underwriters acting as principals who may resell these shares on a
  stock exchange; in privately-negotiated sales; by a combination of such methods; or by other means. These transactions may be
  effected at market prices prevailing at the time of sale, at prices related to such prevailing market prices or at other negotiated
  prices. Usual and customary or specifically negotiated brokerage fees or commissions may be paid by the selling stockholders in
  connection with sales of our common stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders may enter into hedging transactions with broker-dealers in connection with distributions of the shares or
  otherwise. In such transactions, broker-dealers may engage in short sales of the shares of our common stock in the course of hedging
  the positions they assume with the selling stockholders. The selling stockholders also may sell shares short and redeliver the
  shares to close out such short positions. The selling stockholders may enter into option or other transactions with broker-dealers
  which require the delivery to the broker-dealer of shares of our common stock. The broker-dealer may then resell or otherwise
  transfer such shares of common stock pursuant to this reoffer prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders also may lend or pledge shares of our common stock to a broker-dealer. The broker-dealer may sell the shares
  of common stock so lent, or upon a default the broker-dealer may sell the pledged shares of common stock pursuant to this reoffer
  prospectus. Any securities covered by this reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule
  144 rather than pursuant to this reoffer prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  selling stockholders have advised us that they have not entered into any agreements, understandings or arrangements with any underwriters
  or broker-dealers regarding the sale of their securities. There is no underwriter or coordinating broker acting in connection
  with the proposed sale of shares of common stock of the selling stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Although
  the shares of common stock covered by this reoffer prospectus are not currently being underwritten, the selling stockholders or
  their underwriters, brokers, dealers or other agents or other intermediaries, if any, that may participate with the selling security
  holders in any offering or distribution of common stock may be deemed &ldquo;underwriters&rdquo; within the meaning of the Securities
  Act and any profits realized or commissions received by them may be deemed underwriting compensation thereunder.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Under
  applicable rules and regulations under the Exchange Act, any person engaged in a distribution of shares of the common stock offered
  hereby may not simultaneously engage in market making activities with respect to the common stock for a period of up to five days
  preceding such distribution. The selling stockholders will be subject to the applicable provisions of the Exchange Act and the
  rules and regulations promulgated thereunder, including without limitation Regulation M, which provisions may limit the timing
  of purchases and sales by the selling stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  order to comply with certain state securities or blue sky laws and regulations, if applicable, the common stock offered hereby
  will be sold in such jurisdictions only through registered or licensed brokers or dealers. In certain states, the common stock
  may not be sold unless they are registered or qualified for sale in such state, or unless an exemption from registration or qualification
  is available and is obtained.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  will bear all costs, expenses and fees in connection with the registration of the common stock offered hereby. However, the selling
  stockholders will bear any brokerage or underwriting commissions and similar selling expenses, if any, attributable to the sale
  of the shares of common stock offered pursuant to this reoffer prospectus. We have agreed to indemnify certain of the selling
  security holders against certain liabilities, including liabilities under the Securities Act, or to contribute to payments to
  which any of those security holders may be required to make in respect thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
  can be no assurance that the selling stockholders will sell any or all of the securities offered by them hereby.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>LEGAL
  MATTERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  validity of the shares of common stock being offered herein has been passed upon for us by Ellenoff Grossman&nbsp;&amp; Schole
  LLP, New York, New York.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPERTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  consolidated financial statements of Surge Components, Inc. as of November 30, 2015 and for the years ended November 30, 2015
  and 2014, have been incorporated by reference herein in reliance upon the report of Seligson &amp; Giannattasio, LLP, as stated
  in their report incorporated herein by reference, and have been so incorporated in reliance upon the report of such firm given
  upon their authority as experts in accounting and auditing.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents, heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange
  Act of 1934, as amended, are hereby incorporated by reference, except as superseded or modified herein:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                           Annual Report on Form 10-K for the year ended November 30, 2015 as filed with the SEC
                                           on February 26, 2016;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                           Quarterly Report on Form 10-Q for the quarter ended February 29, 2016 as filed with the
                                           SEC on April 14, 2016; and</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                           description of our common stock contained in our Registration Statement on Form 10, initially
                                           filed with the SEC on May 19, 2010, including any amendment or report filed for the purpose
                                           of updating such description.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  reports and definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
  subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates
  that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such documents,
  except as to specific sections of such statements as set forth therein. Any statement contained in a document incorporated or
  deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WHERE
  YOU CAN FIND MORE INFORMATION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are subject to the information requirements of the Exchange Act, and, in accordance therewith, file reports, proxy statements
  and other information with the SEC. You can read and copy the reports, proxy statements and other information filed by us with
  the SEC at the Public Reference Room of the SEC at 100 F Street, N.E., Washington, D.C. 20549. Information regarding the operation
  of the Public Reference Room may be obtained by calling the SEC at 1-800-SEC-0330. Additionally, we are required to file electronic
  versions of those materials with the SEC through the SEC&rsquo;s EDGAR system. The SEC maintains an Internet site at http://www.sec.gov,
  which contains reports, proxy and information statements and other information regarding registrants that file electronically
  with the SEC.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  reoffer prospectus constitutes part of the Registration Statement on Form S-8 filed on the date hereof by us with the SEC under
  the Securities Act. This reoffer prospectus does not contain all of the information set forth in the Registration Statement, certain
  parts of which we have omitted, in accordance with the rules and regulations of the SEC. You should refer to the full Registration
  Statement for further information with respect to us and our common stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Statements
  contained herein concerning the provisions of any contract, agreement or other document are not necessarily complete, and in each
  instance reference is made to the copy of such contract, agreement or other document filed as an exhibit to the Registration Statement
  or otherwise filed with the SEC. Each such statement is qualified in its entirety by such reference. Copies of the Registration
  Statement together with exhibits may be inspected at the offices of the SEC as indicated above without charge and copies thereof
  may be obtained therefrom upon payment of a prescribed fee.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DISCLOSURE
  OF COMMISSION POSITION ON</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INDEMNIFICATION
  FOR SECURITIES ACT LIABILITIES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers, and controlling
  persons pursuant to the foregoing provisions or otherwise, we have been advised that in the opinion of the SEC such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. &nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>You
  should rely only on the information contained in this document. We have not authorized anyone to provide you with information
  that is different. This document may only be used where it is legal to sell these securities. The information in this document
  may only be accurate on the date of this document.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional
  risks and uncertainties not presently known may also impair our business operations. The risks and uncertainties described in
  this document and other risks and uncertainties which we may face in the future will have a greater impact on those who purchase
  our common stock. These purchasers will purchase our common stock at the market price or at a privately negotiated price and will
  run the risk of losing their entire investment.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><IMG SRC="img_001.jpg" ALT=""><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SURGE
  COMPONENTS, INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1,159,899
  shares of</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common
  Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REOFFER
  PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>June
  8, 2016</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 19 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid">&nbsp;</DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  NOT REQUIRED IN PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;3.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporation
      of Documents by Reference.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  following documents, heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange
  Act of 1934, as amended, are hereby incorporated by reference, except as superseded or modified herein:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                           Annual Report on Form 10-K for the year ended November 30, 2015 as filed with the SEC
                                           on February 26, 2016;</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                           Quarterly Report on Form 10-Q for the quarter ended February 29, 2016 as filed with the
                                           SEC on April 14, 2016; and</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
  <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"></TD><TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                           description of our common stock contained in our Registration Statement on Form 10, initially
                                           filed with the SEC on May 19, 2010, including any amendment or report filed for the purpose
                                           of updating such description.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  reports and definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
  subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates
  that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such documents,
  except as to specific sections of such statements as set forth therein. Any statement contained in a document incorporated or
  deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;4.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
      of Securities.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;5.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Interests
      of Named Experts and Counsel.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;6.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Indemnification
      of Officers and Directors.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Charter
  and Bylaws</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  articles of incorporation and bylaws provide for the indemnification of our present or former directors or officers against&nbsp;<FONT STYLE="background-color: white">all
  expenses, liabilities and losses</FONT>&nbsp;to the fullest extent&nbsp;<FONT STYLE="background-color: white">legally permissible
  under the laws of the State of Nevada.</FONT></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Nevada
  Law</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are incorporated under the laws of the State of Nevada. Section 78.7502 of the Nevada Revised Statutes provides that a Nevada
  corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action, suit or proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the
  corporation, by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving
  at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture,
  trust or other enterprise, against expenses, including attorneys&rsquo; fees, judgments, fines and amounts paid in settlement
  actually and reasonably incurred by him in connection with the action, suit or proceeding if he acted in good faith and in a manner
  which he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination of any action, suit or proceeding
  by judgment, order, settlement, conviction or upon a plea of&nbsp;<I>nolo contendere&nbsp;</I>or its equivalent, does not, of
  itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or
  not opposed to the best interests of the corporation, and that, with respect to any criminal action or proceeding, he had reasonable
  cause to believe that his conduct was unlawful.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 20; Options: NewSection; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
  78.7502 further provides a Nevada corporation may indemnify any person who was or is a party or is threatened to be made a party
  to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor
  by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred
  by him in connection with the defense or settlement of the action or suit if he acted in good faith and in a manner which he reasonably
  believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue
  or matter as to which such a 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, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems
  proper.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
  78.751 of the Nevada Revised Statutes provides that discretionary indemnification under Section 78.7502 unless ordered by a court
  or advanced pursuant to subsection 2 of section 78.751, may be the corporation only as authorized in the specific case upon a
  determination that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination
  must be made by:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
      the stockholders;</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By
      the board of directors by majority vote of a quorum consisting of directors - who were not parties to the action, suit or
      proceeding;</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  articles of incorporation, the bylaws or an agreement made by the corporation may provide that the expenses of officers and directors
  incurred in defending a civil or criminal action, suit or proceeding must be paid by the corporation as they are incurred and
  in advance of the final disposition of the action, suit or proceeding, upon receipt of an undertaking by or on behalf of the director
  or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that he is not entitled to
  be indemnified by the corporation. The provisions of this subsection do not affect any rights to advancement of expenses to which
  corporate personnel other than directors or officers may be entitled under any contract or otherwise by law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  indemnification and advancement of expenses authorized in or ordered by a court pursuant to NRS Section 78.751:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">does
      not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under the
      articles of incorporation or any bylaw, agreement, vote of stockholders or disinterested directors or otherwise, for either
      an action in his official capacity or an action in another capacity while holding his office, except that indemnification,
      unless ordered by a court pursuant to section 78.7502 or for the advancement of expenses made pursuant to subsection 2 of
      section 78.751, may not be made to or on behalf of any director or officer if a final adjudication establishes that his acts
      or omissions involved intentional misconduct, fraud or a knowing violation of the law and was material to the cause of action;
      and</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 21; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 0.25in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">continues
      for a person who has ceased to be a director, officer, employee or agent and inures to the benefit of the heirs, executors
      and administrators of such a person.</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Other</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), may
  be permitted to directors, officers and controlling persons of our company under Nevada law or otherwise, we have been advised
  that the opinion of the Securities and Exchange Commission is that such indemnification is against public policy as expressed
  in the Securities Act and is, therefore, unenforceable.&nbsp;&nbsp;In the event a claim for indemnification against such liabilities
  (other than payment by us for expenses incurred or paid by a director, officer or controlling person of our company in successful
  defense of any action, suit, or proceeding) is asserted by a director, officer or controlling person in connection with the securities
  being registered, we 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 of whether such indemnification by it is against public policy in the Securities
  Act and will be governed by the final adjudication of such issue.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;7.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exemption
      from Registration Claimed.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item&nbsp;8.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibits.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  exhibits to this Registration Statement are listed in the index on the page immediately following the signature page hereto, which
  index is incorporated herein by reference.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 0.5in; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
      9.</B></FONT></td>
      <TD STYLE="width: 92%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Undertakings.</B></FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;
  The Registrant hereby undertakes:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;&nbsp;&nbsp;To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;&nbsp;&nbsp;To
  include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;&nbsp;&nbsp;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 SEC pursuant to Rule&nbsp;424(b)&nbsp;if,
  in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price
  set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;&nbsp;&nbsp;To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
  or any material change to such information in the Registration Statement;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 19.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 79.2pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Provided,
  however</I>, that paragraphs (a)(1)(a)&nbsp;and (a)(1)(b)&nbsp;do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section&nbsp;13
  or 15(d)&nbsp;of the Exchange Act that are incorporated by reference in the Registration Statement.&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;&nbsp;&nbsp;That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial<I>&nbsp;bona fide</I>&nbsp;offering thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 79.2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 79.2pt"></P>
  
  <!-- Field: Page; Sequence: 22; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 79.2pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;&nbsp;&nbsp;To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
  the termination of the offering.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 19.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;The
  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&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of an
  employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;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<I>&nbsp;bona fide</I>&nbsp;offering thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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
  SEC 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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 23; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the City of Deer Park, State of New York, on June 8, 2016.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SURGE
      COMPONENTS INC.</B></FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 58%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 4%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 38%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></td>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Ira Levy</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
      Ira Levy</FONT></td></tr>
  <TR STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
      &nbsp;&nbsp;Chief Executive Officer and Chief Financial Officer</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>KNOW
  ALL PERSONS BY THESE PRESENTS</B>, that each person whose signature appears below does hereby constitute and appoint Ira Levy
  and Steven J. Lubman, and each of them individually, his or her true and lawful attorneys-in-fact and agents, 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 on Form S-8 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 individually, full power and authority to do and perform each and every
  act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons
  on behalf of the Registrant in the capacities and on the dates indicated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></td>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></td>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Ira Levy</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer and Chief Financial Officer</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      8, 2016</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ira
      Levy</FONT></td>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: top; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Executive Officer, Principal Financial and Principal Accounting Officer)</FONT></td>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Steven J. Lubman</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
      J. Lubman</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vice
      President and Director</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      8, 2016</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
          Alan Plafker</FONT></P></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alan
      Plafker</FONT></td>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: top; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></td>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      8, 2016</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Lawrence Chariton</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      8, 2016</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lawrence
      Chariton</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Gary Jacobs</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></td>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
      8, 2016</FONT></td></tr>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gary
      Jacobs</FONT></td>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td>
      <TD STYLE="vertical-align: bottom; text-align: center; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></td></tr>
  </table>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 24; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font-size: 10pt"><TR STYLE="vertical-align: top; text-align: left"><TD STYLE="width: 33%">&nbsp;</TD><TD STYLE="width: 34%; text-align: center">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD><TD STYLE="width: 33%; text-align: right">&nbsp;</TD></TR></TABLE></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INDEX
  TO EXHIBITS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#12288;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Articles
      of Incorporation of Surge Components, Inc. (1)</FONT></TD></TR>
  <TR STYLE="background-color: White; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended
      and Restated By-Laws of Surge Components, Inc. (2)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
      of Correction of the Certificate of Designation as filed in Nevada (3)</FONT></TD></TR>
  <TR STYLE="background-color: White; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Surge
      Components, Inc. 2010 Incentive Stock Plan (4)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Surge
      Components, Inc. 2015 Equity Incentive Plan (5)</FONT></TD></TR>
  <TR STYLE="background-color: White; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#12288;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
      of Ellenoff Grossman &amp; Schole LLP</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#12288;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of Ellenoff Grossman &amp; Schole LLP (contained in Exhibit 5.1)</FONT></TD></TR>
  <TR STYLE="background-color: White; font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of Seligson &amp; Giannattasio, LLP</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255); font: 10pt Times New Roman, Times, Serif">
      <TD STYLE="vertical-align: top; padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0pt; font: 10pt Times New Roman, Times, Serif; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power
      of Attorney (included in the signature page to this Registration Statement)</FONT></TD></TR>
  </TABLE>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
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      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">*</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Filed herewith</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  as exhibit to Form 8-K filed on September 16, 2010 and incorporated herein by reference&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed as exhibit to Form 8-K filed on February 24, 2016 and incorporated herein by reference</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(3)</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Filed as exhibit to Form 10-K filed on February 27, 2015 and incorporated herein by reference</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(4)</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Filed as exhibit to Amendment No. 2 to Form 10 filed on November 4, 2010 and incorporated herein by reference</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(5)</FONT></TD>
      <TD STYLE="padding: 0pt; line-height: 115%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">Filed as exhibit to Form 10-K filed on February 26, 2016 and incorporated herein by reference</FONT></TD></TR>
  </TABLE>
  
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82016_surgecomponents.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 260219}]
metadata_filer: {"company-data": {"conformed-name": "SURGE COMPONENTS INC", "cik": "0000747540", "assigned-sic": "5065", "irs-number": "112602030", "state-of-incorporation": "NY", "fiscal-year-end": "1130"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-211921", "film-number": "161704237"}, "business-address": {"street1": "95 EAST JEFRYN BLVD", "city": "DEER PARK", "state": "NY", "zip": "11729", "phone": "5165951818"}, "mail-address": {"street1": "SURGE COMPONENTS INC", "street2": "95 EAST JEFRYN BLVD", "city": "DEER PARK", "state": "NY", "zip": "11729"}}
text: As
  filed with the Securities and Exchange Commission on June 8, 2016
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington,
  D.C. 20549
  FORM
  S-8
  REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933
  SURGE
  COMPONENTS, INC.
  (Exact
  name of registrant as specified in its charter)
  Nevada
  11-2602030
  (State
      or other jurisdiction of
  incorporation or organization)
  (I.R.S.
      Employer
  Identification No.)
  95
      East Jefryn Blvd., Deer Park, New York
  11729
  (Address
      of principal executive offices)
  (Zip
      code)
  Surge
  Components, Inc. 2010 Incentive Stock Plan
  Surge
  Components, Inc. 2015 Equity Incentive Plan
  (Full
  title of the plan)
  Ira
  Levy
  President
  and Chief Executive Officer
  95
  East Jefryn Boulevard
  Deer
  Park, New York 11729
  (631)
  595-1818
  (Name,
  address and telephone number, including area code, of agent for service)
  Copies
  to:
  Barry
  I. Grossman, Esq.
  David
  Selengut, Esq.
  Ellenoff
  Grossman & Schole LLP
  1345
  Avenue of Americas, 11th Floor
  New
  York, New York 10105
  (212)
  370-1300
  Indicate
  by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
  reporting company. See definitions of "large accelerated filer," "accelerated filer," and "smaller
  reporting company" in Rule 12b-2 of the Exchange Act. (Check one):
  Large
      Accelerated filer  ☐
  Accelerated
      filer                     ☐
  Non-accelerated
      filer     ☐
  Smaller
  reporting company
  þ
  (Do
      not check if a smaller reporting company)
  CALCULATION
  OF REGISTRATION FEE
  Title
      of Securities to be Registered
  Amount
      to be Registered (1)
  Proposed
      Maximum Offering Price Per Share (2)
  Proposed
      Maximum Aggregate Offering Price
  Amount
      of  Registration Fee
  Common
      stock, $0.001 par value per share, issuable under the 2015 Equity Incentive Plan
  1,500,000
  $
  0.75
  $
  1,125,000
  $
  113.29
  (1)
  Pursuant
      to Rule 416(a) of the Securities Act of 1933, as amended, this registration statement (herein, together with all amendments
      and exhibits, referred to as the "Registration Statement") also covers any additional securities that may be offered
      or issued in connection with any stock split, stock dividend or similar transaction.
  (2)
  The
      offering price has been estimated solely for the purposes of the calculation of the registration fee. The offering price has
      been calculated in accordance with the manner described in Rule 457(c) and (h) under the Securities Act and is based upon
      the average of high and low prices of our common stock reported by the OTCQB Marketplace on June 3, 2016, a date within five
      business days prior to the date of the filing of this registration statement.
  Explanatory
  Note
  This
  Registration Statement on Form S-8 of Surge Components, Inc. (the "Company") has been prepared in accordance with
  the requirements of Form S-8 under the Securities Act of 1933, as amended (which we refer to herein as the Securities Act) to:
  ●
  Register
                                           1,500,000 shares of our common stock, par value $0.001 per share, issuable pursuant to
                                           our recently-adopted 2015 Equity Incentive Plan (as approved by our stockholders on November
                                           24, 2015, and which we refer to herein as the 2015 Plan). Shares of our common stock
                                           underlying options or restricted stock granted pursuant to our 2010 Incentive Stock Plan
                                           (which we refer to as the 2010 Plan) were previously registered on a Form S-8 (No. 333-203491,
                                           filed on April 17, 2015, and which we refer to as the Original Form S-8); and
  ●
  Update
                                           the reoffer prospectus included in the Original Form S-8 and that forms a part of this
                                           Registration Statement relating to the resale of "control securities" and/or
                                           "restricted securities" that have been or will be acquired under the 2010
                                           Plan and the 2015 Plan by certain of our officers and directors, who are the selling
                                           stockholders identified in the reoffer prospectus.
  The
  reoffer prospectus contained herein has been prepared in accordance with the requirements of General Instruction C of Form S-8
  and Part I of Form S-3. The 1,159,899 shares included in the reoffer prospectus are the number of shares of our common stock underlying
  options or shares of restricted stock that have been or may be acquired by the selling stockholders under the 2010 Plan and the
  2015 Plan.
  Accordingly,
  (i) the reoffer prospectus included herein is a combined prospectus with the reoffer prospectus included as part of the Original
  Form S-8 pursuant to Rule 429(a) under the Securities Act, and (ii) this Registration Statement, which is a new registration
  statement, also constitutes a post-effective amendment to the Original Form S-8 pursuant to Rule 429(b) under the Securities Act.
  PART
  I
  INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan
      Information.*
  Item 2.
  Registrant
      Information and Employee Plan Annual Information.*
  *
  Information
      required by Part I to be contained in the Section 10(a) Prospectus is omitted from the Registration Statement in accordance
      with Rule 428 under the Securities Act of 1933, as amended.
  REOFFER
  PROSPECTUS
  SURGE
  COMPONENTS INC.
  1,159,899
  Shares of Common Stock
  This
  reoffer prospectus relates to the public resale of up to 1,159,899 shares of our common stock, par value $0.001 per share, that
  have been or may be acquired by certain of our prior, current and future officers, directors, employees and consultants (or any
  of their respective assigns) (who we refer to herein as the selling stockholders) under our 2010 Stock Incentive Plan, which we
  refer to herein as the 2010 Plan, and under our 2015 Equity Incentive Plan, which we refer to herein as the 2015 Plan, and which
  we refer to together with the 2010 Plan, the Plans. We will not receive any proceeds from the sale of the shares hereunder. However,
  we will receive the proceeds, if any, from the exercise of the options granted under the Plans.
  The
  selling stockholders (which includes our officers and directors) may offer for sale or sell the shares in varying amounts through
  public or private transactions at prevailing market prices or at privately negotiated prices. Sales may be made through brokers
  or to dealers, who are expected to receive customary commissions or discounts. The selling stockholders and participating brokers
  and dealers may be deemed to be "underwriters" within the meaning of the Securities Act of 1933, as amended, or the
  Securities Act, in which event any profit on the sale of shares by those selling stockholders and any commissions or discounts
  received by those brokers or dealers may be deemed to be underwriting compensation under the Securities Act. In addition, any
  securities covered by this reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule 144 rather than
  pursuant to this reoffer prospectus. We will bear all expenses incurred in connection with this offering, other than discounts,
  concessions and commissions which are to be borne by the selling stockholders.
  Our
  common stock is quoted on the OTCQB Marketplace under the symbol "SPRS." On June 3, 2016, the closing sales price
  for our common stock on the OTCQB Marketplace was $0.75 per share.
  Investing
  in our common stock involves a high degree of risk. You should carefully review the section entitled "Risk Factors"
  beginning on page 3 and the documents incorporated by reference herein before you invest in our common stock.
  Neither
  the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or
  determined if this reoffer prospectus is truthful or complete. Any representation to the contrary is a criminal offense.
  The
  date of this reoffer prospectus is June 8, 2016.
  TABLE
  OF CONTENTS
  Cautionary
      Note Regarding Forward Looking Statements
  i
  Prospectus
      Summary
  1
  Risk
      Factors
  3
  Use
      of Proceeds
  8
  Selling
      Stockholders
  9
  Plan
      of Distribution
  10
  Legal
      Matters
  11
  Experts
  11
  Incorporation
      of Certain Documents By Reference
  11
  Where
      You Can Find More Information
  12
  Disclosure
      of Commission Position on Indemnification for Securities Act Liabilities
  12
  You
  should rely only upon the information contained in this reoffer prospectus and the registration statement of which this reoffer
  prospectus is a part. We have not authorized any other person to provide you with different information. If anyone provides you
  with different or inconsistent information, you should not rely on it. We are not making an offer to sell these securities in
  any jurisdiction where the offer or sale is not permitted. You should assume the information appearing in this reoffer prospectus
  is accurate only as of the date on the front cover of this reoffer prospectus. Our business, financial condition, results of operations
  and prospects may have changed since that date. This reoffer prospectus is based on information provided by us and other sources
  that we believe are reliable. We have summarized certain documents and other information in a manner we believe to be accurate,
  but we refer you to the actual documents for a more complete understanding of what we discuss in this reoffer prospectus. In making
  an investment decision, you must rely on your own examination of our business and the terms of the offering, including the merits
  and risks involved.
  CAUTIONARY
  NOTE REGARDING FORWARD LOOKING STATEMENTS
  Certain
  statements contained or incorporated by reference in this reoffer prospectus constitute "forward-looking statements."
  The words "believe," "expect," "anticipate," "intend," "estimate,"
  "plan," "project" and other expressions which are predictions of or indicate future events and trends
  and which do not relate to historical matters identify forward-looking statements. Reliance should not be placed on forward-looking
  statements because they involve known and unknown risks, uncertainties and other factors, which may cause our actual results,
  performance or achievements to differ materially from anticipated future results, performance or achievements expressed or implied
  by such forward-looking statements.
  Please
  see "Risk Factors" for additional risks which could adversely impact our business and financial performance. Moreover,
  new risks emerge from time to time and it is not possible for our management to predict all risks, nor can we assess the impact
  of all risks on our business or the extent to which any risk, or combination of risks, may cause actual results to differ from
  those contained in any forward-looking statements. All forward-looking statements included in this reoffer prospectus are based
  on information available to us on the date of this reoffer prospectus. Except to the extent required by applicable laws or rules,
  we undertake no obligation to publicly update or revise any forward-looking statement, whether as a result of new information,
  future events or otherwise. All subsequent written and oral forward-looking statements attributable to us or persons acting on
  our behalf are expressly qualified in their entirety by the cautionary statements contained throughout this reoffer prospectus.
  i
  PROSPECTUS
  SUMMARY
  The
  following summary highlights selected information contained or incorporated by reference in this reoffer prospectus. This summary
  does not contain all of the information you should consider before investing in the securities. Before making an investment decision,
  you should read the entire reoffer prospectus carefully, including the risk factors section as well as the financial statements
  and the notes to the financial statements incorporated herein by reference. In this reoffer prospectus and any amendment or supplement
  hereto, unless otherwise indicated, the terms "Surge Components, Inc." the "Company," "we,"
  "us" and "our" refer to Surge Components, Inc. and its subsidiaries.
  The
  Company
  We
  are a supplier of electronic products and components. We have two sales groups, Surge Components and Challenge Electronics. Surge's
  products include capacitors, which are electrical energy storage devices, and discrete components, such as semiconductor rectifiers,
  transistors and diodes, which are single function low power semiconductor products that are packaged alone as compared to integrated
  circuits such as microprocessors. The products that we sell are typically utilized in the electronic circuitry of diverse
  products, including, but not limited to, automobiles, telecomm, audio, cellular telephones, computers, consumer electronics, garage
  door openers, household appliances, power supplies and security equipment. The products that we sell are sold to both original
  equipment manufacturers, commonly referred to as OEMs, who incorporate them into their products, and to distributors of the lines
  of products we sell, who resell these products within their customer base. Surge sells its products through three of the top four
  distributors for electronic components in the world and also supplies its products to subcontractors who manufacture for their
  customers. These channels open doors to Surge at customers which Surge may not have access to otherwise. The products that we
  sell are manufactured predominantly in Asia by approximately sixteen independent manufacturers. We only have one long-term supply
  agreement with one of our manufacturers, Lelon Electronics. We have an agreement to act as the exclusive sales agent utilizing
  independent sales representative organizations in North America to sell and market the products for one of such manufacturers,
  Lelon Electronics. Sometimes when we act as a sales agent, we receive a commission from our supplier who sold the product to the
  customer that we introduced to our supplier. The amount of the commission is determined on a sale by sale basis depending on the
  profit margin of the product. Commission revenue totaled $266,525 and $509,273 for the fiscal years ended November 30, 2015 and
  November 30, 2014, respectively.
  Challenge
  is engaged in the sale of electronic components. In 1999, Challenge began as a division to sell audible components. We have
  been able to increase the types of products that we sell because some of our suppliers introduced new products, and we also located
  other products from new suppliers. Our core products include buzzers, speakers, microphones, resonators, alarms, chimes, filters,
  and discriminators. We now also work with our suppliers to have our suppliers customize many of the products we sell for many
  customers through the customers' own designs and those that we work with our suppliers to have our suppliers redesign for
  them at our suppliers' factories. We have a design engineer on our staff with more than thirty years of experience
  with these types of products, who works with our suppliers on such redesigns. We are continually looking to expand the line of
  products that we sell. In 2015, we hired a junior engineer to assist with the introduction of a new micro controller product line.
  We sell these products through independent representatives that earn a commission on the products we sell. We are also working
  with local, regional, and national distributors to sell these products to local accounts in every state.
  Corporate
  Information
  Our
  principal executive offices are located at 95 East Jefryn Boulevard, Deer Park, New York 11729 and our telephone number is (631)
  595-1818.
  1
  The
  Offering
  Outstanding
      Common Stock
  As
      of June 8, 2016, there were 10,098,276 shares of our common stock issued and outstanding.
  Common
      Stock Offered
  Up
      to 1,159,899 shares of common stock for sale by the selling stockholders (which include our officers and directors) for their
      own account pursuant to the Plans.
  Selling
          Stockholders
  The
          selling stockholders are set forth in the section entitled "Selling Stockholders" of this reoffer prospectus.
  Use
          of Proceeds
  We
          will not receive any proceeds from the sale of our common stock by the selling stockholders. We will receive proceeds
          from the exercise of options to purchase shares of common stock. We will use such proceeds, if any, for working capital
          and general corporate purposes.
  Risk
      Factors
  There
                                           is a high degree of risk associated with an investment in the common stock offered by
                                           this reoffer prospectus. You should carefully review the "Risk Factors" section
                                           beginning on page 3 before investing in our common stock.
  OTCQB
      Marketplace Trading Symbol
  SPRS
  2
  RISK
  FACTORS
  An
  investment in our common stock involves a high degree of risk. You should carefully consider the following risk factors, together
  with all of the other information included or incorporated by reference into this reoffer prospectus. Our business, financial
  condition or results of operations could be affected materially and adversely by any of the risks discussed below.
  The
  value or market price of our common stock could decline due to any of these identified or other risks, and you could lose all
  of your investment.
  Risks
  Related to our Business
  We
  have an agreement with only one of our suppliers and we depend on a limited number of suppliers
  We
  have an agreement with only one of our suppliers (Lelon Electronics), which agreement is terminable by either party upon notice
  to the other party. During the years ended November 30, 2015 and November 30, 2014, Lelon Electronics accounted for approximately
  56% and 49% of our consolidated purchases. We also act as the exclusive sales business partner in North America for Lelon Electronics.
  While we believe that we have established close working relationships with our principal suppliers, our success depends, in large
  part, on maintaining these relationships and developing new supplier relationships for our existing and future product lines.
  There is no assurance that we will be able to maintain these relationships. While we believe that there are alternative semiconductor
  and capacitor suppliers whose replacement products may be acceptable to our customers, the loss of, or a significant disruption
  in the relationship with, one or more of our major suppliers would likely have a material adverse effect on our business and results
  of operations.
  We
  need to maintain large inventories in order to succeed and as a result, price fluctuations could harm us.
  In
  order to adequately service our customers, we believe that it is necessary to maintain a large inventory of products. Accordingly,
  we attempt to maintain a one-to-two month inventory of those products. As a result of our strategic inventory purchasing policies,
  under which we order products to obtain preferential pricing, we generally waive the right to manufacturers' inventory protection
  agreements (including price protection and inventory return rights). As a result, we bear the risk of increases in the prices
  charged by our manufacturers to us and decreases in the prices we are able to charge our customers. If prices of components which
  we hold in inventory decline or if new technology is developed that displaces products which we sell, our business could be materially
  adversely affected. Typically, we have experienced very little impact from customer design changes and slowdown but this can potentially
  increase due to economic conditions and customer-specific business conditions. If our customers experience these changes, our
  business could be adversely affected.
  Our
  operations would be adverse effected if we lose certain of our customers.
  For
  the year ended November 30, 2015, approximately 17% of our net sales were derived from sales to one customer.  Although
  our customer base has increased, the loss of our largest customers as well as, to a lesser extent, the loss of any other material
  customer, would be expected to have a materially adverse effect on our operations until we are able to generate replacement business,
  although we may not be able to obtain such replacement business.
  We
  may not be able to compete against large competitors who have better resources.
  We
  face intense competition, in both our selling efforts and purchasing efforts, from the many companies that manufacture or distribute
  electronic components and semiconductors. Our principal competitors in the sale of capacitors include Nichicon, Panasonic, Illinois
  Capacitor, NIC, AVX, Murata, Epcos, United Chemicon, Rubycon, Vishay and Kemet, General Semiconductor Division, General Instrument
  Corp., OnSemi, Inc., Microsemi Corp., Diodes, Inc. and Littlefuse, Projections Unlimited and Copper Bussman Division. Many of
  these companies are well established with substantial expertise, and have much greater assets and greater financial, marketing,
  personnel, and other resources than we do. Many larger competing suppliers also carry product lines which we do not carry. Generally,
  large semiconductor manufacturers and distributors do not focus their direct selling efforts on small to medium sized OEMs and
  distributors, which constitute most of our customers. As our customers become larger, however, our competitors may find it beneficial
  to focus direct selling efforts on those customers, which could result in our facing increased competition, the loss of customers
  or pressure on our profit margins. There can be no assurance that we will be able to continue to compete effectively with existing
  or potential competitors.
  3
  Our
  business will be adversely affected if there is a shortage of components.
  The
  components business has, from time to time, experienced periods of extreme shortages in product supply, generally as the result
  of demand exceeding available supply. When these shortages occur, suppliers tend to either increase prices or reduce the number
  of units sold to customers. We believe that because of our large inventory and our relationships with our manufacturers, we have
  not been adversely affected by shortages in certain discrete semiconductor components. However, in the future shortages may have
  an adverse effect upon our business especially if we were to reduce inventory to cut costs and reduce risks of obsolescence.
  Our
  success depends on key personnel whose continued service is not guaranteed.
  Our
  continued success and our ability to manage anticipated future growth depend, in large part, upon the efforts of key personnel,
  particularly Ira Levy and Steven Lubman, our chief executive officer and vice president, respectively, who have extensive industry
  knowledge and relationships and exercise substantial influence over our operations. The loss of services of one or both of these
  individuals, or our inability to attract and retain highly qualified personnel, could adversely affect our business, and weaken
  our relationships with suppliers, business partners, and industry personnel, which could adversely affect our financial condition,
  results of operations, cash flow and trading price of our common stock.
  Our
  business is subject to risks from trade regulation and foreign economic conditions.
  Approximately
  97% of the total goods which we purchased during the year ended November 30, 2015 were manufactured in foreign countries, with
  the majority purchased from Taiwan (58%), Hong Kong (9%), elsewhere in Asia (29%) and outside of Asia (less than 1%). These purchases
  subject us to a number of risks, including economic disruptions, transportation delays and interruptions, foreign exchange rate
  fluctuations, imposition of tariffs and import and export controls and changes in governmental policies, any of which could have
  a materially adverse effect on our business and results of operations. Potential concerns may include drastic devaluation of currencies,
  loss of supplies and increased competition within the region.
  The
  ability to remain competitive with respect to the pricing of imported components could be adversely affected by increases in tariffs
  or duties, changes in trade treaties, strikes in air or sea transportation, and possible future United States legislation with
  respect to pricing and import quotas on products from foreign countries. For example, it is possible that political or economic
  developments in China, or with respect to the United States' relationship with China, could have an adverse effect on our business.
  Our ability to remain competitive could also be affected by other governmental actions related to, among other things, anti-dumping
  legislation and international currency fluctuations. While we do not believe that any of these factors have adversely impacted
  our business in the past, there can be no assurance that these factors will not materially adversely affect us in the future.
  Because the China internal consumption market is depressed, this will increase competition, as there is now a smaller market potential
  target. Therefore, we believe certain of our competitors will reduce their pricing to capture more market share.
  Electronics
  industry cyclicality may adversely affect our operations.
  The
  electronics industry has been affected historically by general economic downturns, which have had an adverse economic effect upon
  manufacturers and end-users of capacitors and semiconductors. In addition, the life-cycle of existing electronic products and
  the timing of new product developments and introductions can affect demand for semiconductor components. Any downturns in the
  electronics distribution industry could adversely affect our business and results of operations.
  Our
  products are not protected by patents, trademarks and proprietary information.
  We
  have no patents, trademarks or copyrights registered in the United States Patent and Trademark Office or in any state. We rely
  on the know-how, experience and capabilities of our management personnel. Therefore, without trademark and copyright protection,
  we have no protection from other parties attempting to offer similar services.  Although we believe that the products
  that we sell do not and will not infringe patents or trademarks, or violate proprietary rights of others, it is possible that
  infringement of existing or future patents, trademarks or proprietary rights of others may occur. In the event that the products
  that we sell infringe proprietary rights of others, the manufacturers of the products that we sell may be required to modify
  the design of the products that we sell, change the name of these products and/or obtain a license. There can be no assurance
  that the manufacturers will be able to modify or redesign the products in a way that does not infringe on the proprietary rights
  of others.  Our failure to do any of the foregoing could have a material adverse effect upon our operations. In addition,
  there can be no assurance that we will have the financial or other resources necessary to enforce or defend a patent infringement
  or proprietary rights violation action. Moreover, if the products that we sell infringe patents, trademarks or proprietary rights
  of others, we could, under certain circumstances, become liable for damages, which also could have a material adverse effect on
  our business.
  4
  Failure
  to comply with the United States Foreign Corrupt Practices Act could subject us to penalties and other adverse consequences.
  We
  are subject to the United States Foreign Corrupt Practices Act, which generally prohibits United States companies from engaging
  in bribery or other prohibited payments to foreign officials for the purpose of obtaining or retaining business. Foreign companies,
  including some that may compete with us, are not subject to these prohibitions. To our knowledge, none of our employees or other
  agents have engaged in such practices. However, if our employees or other agents are found to have engaged in such practices,
  we could suffer severe penalties and other consequences that may have a material adverse effect on our business, financial condition
  and results of operations.
  Risks
  Related to our Common Stock
  Our
  common stock is quoted on the OTCQB Marketplace, which may limit the liquidity and price of our common stock more than if our
  common stock were listed on the Nasdaq Stock Market or another national exchange.
  Our
  common stock is currently quoted on the OTCQB Marketplace, an inter-dealer electronic quotation and trading system or equity
  securities. Quotation of our common stock on the OTCQB Marketplace may limit the liquidity and price of our common stock more
  than if our common stock was listed on the Nasdaq Stock Market or another national exchange. Some investors may perceive our common
  stock to be less attractive because it is traded in the over-the-counter market. In addition, as an OTCQB Marketplace quoted company,
  we do not attract the extensive analyst coverage that accompanies companies listed on national exchanges. Further, institutional
  and other investors may have investment guidelines that restrict or prohibit investing in securities traded on the OTCQB Marketplace.
  These factors may have an adverse impact on the trading and price of our common stock.
  The
  market price of our common stock may fluctuate significantly in response to the following factors, most of which are beyond our
  control:
  ●
  variations
                                           in our quarterly operating results;
  ●
  changes
                                           in general economic conditions;
  ●
  changes
                                           in market valuations of similar companies;
  ●
  announcements
                                           by us or our competitors of significant new contracts, acquisitions, strategic partnerships
                                           or joint ventures, or capital commitments;
  ●
  loss
                                           of a major supplier or customer; and
  ●
  the
                                           addition or loss of key managerial and collaborative personnel.
  Any
  such fluctuations may adversely affect the market price of our common stock, regardless of our actual operating performance. As
  a result, stockholders may be unable to sell their shares, or may be forced to sell them at a loss.
  5
  The
  application of the "penny stock" rules could adversely affect the market price of our common stock and increase an
  investor's transaction costs to sell those shares.
  Rule
  3a51-1 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), defines "penny stock," in
  part, as any equity security that has a market price of less than $5.00 per share or an exercise price of less than $5.00 per
  share, subject to certain exceptions.  For any transaction involving a penny stock, unless exempt, Rule 15g-9 of the Exchange
  Act requires that a broker or dealer:
  ●
  approve
                                           a person's account for transactions in penny stocks; and
  ●
  receive
                                           from the investor a written agreement to the transaction, setting forth the identity
                                           and quantity of the penny stock to be purchased.
  In
  order to approve a person's account for transactions in penny stocks, the broker or dealer must:
  ●
  obtain
                                           financial information and investment experience and objectives of the person; and
  ●
  make
                                           a reasonable determination that the transactions in penny stocks are suitable for that
                                           person and the person has sufficient knowledge and experience in financial matters to
                                           be capable of evaluating the risks of transactions in penny stocks.
  The
  broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating
  to the penny stock market, which:
  ●
  sets
                                           forth the basis on which the broker or dealer made the suitability determination; and
  ●
  that
                                           the broker or dealer received a signed, written agreement from the investor prior to
                                           the transaction.
  Generally,
  brokers may be less willing to execute transactions in securities subject to the "penny stock" rules. This may make
  it more difficult for investors to dispose of our common stock and cause a decline in the market value of our stock.
  As
  an issuer of "penny stock," the protection provided by the federal securities laws relating to forward looking statements
  does not apply to us.
  Although
  federal securities laws provide a safe harbor for forward-looking statements made by a public company that files reports under
  the federal securities laws, this safe harbor is not available to issuers of penny stocks. As a result, we will not have the benefit
  of this safe harbor protection in the event of any legal action based upon a claim that the material provided by us contained
  a material misstatement of fact or was misleading in any material respect because of our failure to include any statements necessary
  to make the statements not misleading. Such an action could hurt our financial condition.
  The
  market price for our common stock is particularly volatile given our status as a relatively unknown company with a small and thinly
  traded public float which could lead to wide fluctuations in our share price.  Investors may be unable to sell their
  common stock at or above your purchase price, which may result in substantial losses to investors.
  The
  market for our common stock is characterized by significant price volatility when compared to seasoned issuers, and we expect
  that our share price will continue to be more volatile than a seasoned issuer for the indefinite future. The volatility in our
  share price is attributable to a number of factors. First, as noted above, our common stock is sporadically and thinly traded.
  As a consequence of this lack of liquidity, the trading of relatively small quantities of shares by our shareholders may disproportionately
  influence the price of those shares in either direction. The price for our shares could, for example, decline precipitously in
  the event that a large number of our shares of common stock are sold on the market without commensurate demand, as compared to
  a seasoned issuer which could better absorb those sales without adverse impact on its share price. Secondly, investors may
  consider us a speculative or risky investment due to the uncertainty of future market acceptance for our potential products.
  As a consequence of this enhanced risk, more risk-adverse investors may, under the fear of losing all or most of their investment
  in the event of negative news or lack of progress, be more inclined to sell their shares on the market more quickly and at greater
  discounts than would be the case with the stock of a seasoned issuer. Many of these factors are beyond our control and may decrease
  the market price of our common stock, regardless of our operating performance. We cannot make any predictions or projections as
  to the prevailing market price for our common stock at any time, including whether our common stock will sustain its current market
  price, or the effect that the sale or the availability shares for sale at any time will have on the prevailing market price.
  6
  We
  have not paid dividends on our common stock in the past and do not expect to pay dividends for the foreseeable future.  Any
  return on investment may be limited to the value of our common stock.
  No
  cash dividends have been paid on our common stock. We expect that any income received from operations will be devoted to our future
  operations and growth. We do not expect to pay cash dividends on its common stock in the near future. Payment of dividends would
  depend upon our profitability at the time, cash available for those dividends, and other factors as our board of directors may
  consider relevant. In addition, we may not pay dividends on our common stock until we have paid the dividends in arrears for our
  preferred stock. If we do not pay dividends, our common stock may be deemed less valuable because a return on an investor's
  investment will only occur if our stock price appreciates.
  The
  rights of the holders of common stock have been impaired by the issuance of preferred stock and may be further impaired by the
  potential future issuance of preferred stock.
  We
  are authorized to issue up to 5,000,000 shares of blank check preferred stock of which 260,000 shares have been designated as
  Non-Voting Redeemable Convertible Series A Preferred Stock, of which no shares are issued and outstanding, 200,000 shares have
  been designated Voting Redeemable Convertible Series B Preferred Stock, of which no shares are issued and outstanding, and 100,000
  shares have been designated Non-Voting Redeemable Convertible Series C Preferred Stock ("Series C Preferred Stock"),
  of which 10,000 shares are issued and outstanding. Holders of the Series C Preferred Stock are entitled to receive, upon liquidation,
  payment of $5.00 per share of Series C Preferred Stock prior to any payment to common shareholders. Holders of Series C Preferred
  Stock are entitled to cumulative dividends, if and when declared by the board of directors, at the rate of $0.50 per share per
  annum, prior to payment of dividends to common shareholders.
  Furthermore,
  our board of directors has the right, without stockholder approval, to issue additional preferred stock with voting, dividend,
  conversion, liquidation or other rights which could adversely affect the voting power and equity interest of the holders of common
  stock, which could be issued with the right to more than one vote per share, and could be utilized as a method of discouraging,
  delaying or preventing a change of control. The possible negative impact on takeover attempts could adversely affect the price
  of our common stock. Although we have no present intention to issue any additional shares of preferred stock or to create any
  additional series of preferred stock, we may issue such shares in the future.
  We
  have a staggered board of directors, which could delay or prevent a change of control that may favor shareholders.
  Our
  Board of Directors is divided into three classes and our Board members are elected for terms that are staggered. This could discourage
  the efforts by others to obtain control of us. The possible negative impact on takeover attempts could adversely affect the price
  of our common stock.
  7
  USE
  OF PROCEEDS
  The
  shares which may be sold pursuant to this reoffer prospectus will be sold for the respective accounts of each of the selling stockholders.
  Accordingly, we will not realize any proceeds from the sale of the shares, except that we will receive proceeds if options currently
  outstanding or hereafter granted are exercised. If exercised, such funds will be available to us for working capital and general
  corporate purposes. All expenses of registration incurred in connection with this offering are being borne by us, but all selling
  and other expenses incurred by any selling stockholder will be borne by that stockholder.
  8
  SELLING
  STOCKHOLDERS
  This
  reoffer prospectus relates to the shares of our common stock that are being registered for reoffers and resale by selling stockholders
  who have acquired or may acquire shares pursuant to the Plans. Offers and sales by selling stockholders who are our "affiliates"
  (as such term is defined in Rule 405 under the Securities Act) are also covered by this reoffer prospectus.
  The
  selling stockholders are our current and former directors and officers (or any of their respective assigns) who have acquired
  or may acquire in the future shares of our common stock under the Plans. The selling stockholders may, from time to time, resell
  all or a portion of the shares of our common stock covered by this reoffer prospectus. There is no assurance that any of the selling
  stockholders will sell any or all of the shares offered by them under this reoffer prospectus. The address for each of the selling
  stockholders listed below is c/o Surge Components Inc., 95 Jefryn Boulevard, Deer Park, New York, 11729. Any changed information
  will be set forth in an amendment to the registration statement or supplement to this reoffer prospectus, to the extent required
  by law.
  The
  following table sets forth information, as of June 8, 2016, with respect to ownership of our common stock by each selling
  stockholder whose identity is known as of the date of this reoffer prospectus:
  Name
  Position
  Number
      of Shares Owned Prior to the Offering(1)
  Number
      of Shares Included in this
  Offering(2)
  Number
      of Shares to be Owned After Completion of the Offering(3)
  Percentage
      of Shares to be Owned After Completion of the
  Offering(4)
  Ira
      Levy
  CEO
      and Director
  1,170,299
  478,931
  691,368
  6.85
  %
  Steven
      J. Lubman
  Vice
      President and Director
  931,968
  381,968
  550,000
  5.45
  %
  Lawrence
      Chariton
  Director
  178,703
  87,000
  91,703
  -
  Alan
      Plafker
  Director
  50,000
  50,000
  -
  -
  Gary
      Jacobs
  Director
  162,000
  162,000
  -
  -
  *
  Less than one percent
  (1)
  The
      shares owned by a person include shares owned by the individual as well as shares exercisable upon the exercise of options
      granted to the selling stockholder under the Plans, whether or not such options vest or become exercisable (as applicable)
      within 60 days of the date of this reoffer prospectus.
  (2)
  The
      amounts for each selling stockholder assume full vesting and exercise of all outstanding options to purchase common stock
      held by such selling stockholder.
  (3)
  Assumes
      that all shares offered hereby are sold but no other securities held by selling stockholders are sold.
  (4)
  This
      table has been prepared based on 10,098,276 shares of common stock outstanding as of June 8, 2016.
  9
  PLAN
  OF DISTRIBUTION
  In
  this section of the reoffer prospectus, the term "selling stockholder" means and includes:
  ●
  the
                                           persons identified in the table above as the selling stockholders;
  ●
  any
                                           of the donees, pledgees, distributees, transferees or other successors in interest of
                                           those persons referenced above who may: (a) receive any of the shares of our common stock
                                           offered hereby after the date of this reoffer prospectus and (b) offer or sell those
                                           shares hereunder.
  The
  shares of our common stock offered by this reoffer prospectus may be sold from time to time directly by the selling stockholders.
  Alternatively, the selling stockholders may from time to time offer such shares through underwriters, brokers, dealers, agents
  or other intermediaries. The selling stockholders as of the date of this reoffer prospectus have advised us that there were no
  underwriting or distribution arrangements entered into with respect to the common stock offered hereby. The distribution of the
  common stock by the selling stockholders may be effected: in one or more transactions that may take place on a stock exchange
  (including one or more block transaction) through customary brokerage channels, either through brokers acting as agents for the
  selling stockholders, or through market makers, dealers or underwriters acting as principals who may resell these shares on a
  stock exchange; in privately-negotiated sales; by a combination of such methods; or by other means. These transactions may be
  effected at market prices prevailing at the time of sale, at prices related to such prevailing market prices or at other negotiated
  prices. Usual and customary or specifically negotiated brokerage fees or commissions may be paid by the selling stockholders in
  connection with sales of our common stock.
  The
  selling stockholders may enter into hedging transactions with broker-dealers in connection with distributions of the shares or
  otherwise. In such transactions, broker-dealers may engage in short sales of the shares of our common stock in the course of hedging
  the positions they assume with the selling stockholders. The selling stockholders also may sell shares short and redeliver the
  shares to close out such short positions. The selling stockholders may enter into option or other transactions with broker-dealers
  which require the delivery to the broker-dealer of shares of our common stock. The broker-dealer may then resell or otherwise
  transfer such shares of common stock pursuant to this reoffer prospectus.
  The
  selling stockholders also may lend or pledge shares of our common stock to a broker-dealer. The broker-dealer may sell the shares
  of common stock so lent, or upon a default the broker-dealer may sell the pledged shares of common stock pursuant to this reoffer
  prospectus. Any securities covered by this reoffer prospectus which qualify for sale pursuant to Rule 144 may be sold under Rule
  144 rather than pursuant to this reoffer prospectus.
  The
  selling stockholders have advised us that they have not entered into any agreements, understandings or arrangements with any underwriters
  or broker-dealers regarding the sale of their securities. There is no underwriter or coordinating broker acting in connection
  with the proposed sale of shares of common stock of the selling stockholders.
  Although
  the shares of common stock covered by this reoffer prospectus are not currently being underwritten, the selling stockholders or
  their underwriters, brokers, dealers or other agents or other intermediaries, if any, that may participate with the selling security
  holders in any offering or distribution of common stock may be deemed "underwriters" within the meaning of the Securities
  Act and any profits realized or commissions received by them may be deemed underwriting compensation thereunder.
  Under
  applicable rules and regulations under the Exchange Act, any person engaged in a distribution of shares of the common stock offered
  hereby may not simultaneously engage in market making activities with respect to the common stock for a period of up to five days
  preceding such distribution. The selling stockholders will be subject to the applicable provisions of the Exchange Act and the
  rules and regulations promulgated thereunder, including without limitation Regulation M, which provisions may limit the timing
  of purchases and sales by the selling stockholders.
  In
  order to comply with certain state securities or blue sky laws and regulations, if applicable, the common stock offered hereby
  will be sold in such jurisdictions only through registered or licensed brokers or dealers. In certain states, the common stock
  may not be sold unless they are registered or qualified for sale in such state, or unless an exemption from registration or qualification
  is available and is obtained.
  We
  will bear all costs, expenses and fees in connection with the registration of the common stock offered hereby. However, the selling
  stockholders will bear any brokerage or underwriting commissions and similar selling expenses, if any, attributable to the sale
  of the shares of common stock offered pursuant to this reoffer prospectus. We have agreed to indemnify certain of the selling
  security holders against certain liabilities, including liabilities under the Securities Act, or to contribute to payments to
  which any of those security holders may be required to make in respect thereof.
  There
  can be no assurance that the selling stockholders will sell any or all of the securities offered by them hereby.
  10
  LEGAL
  MATTERS
  The
  validity of the shares of common stock being offered herein has been passed upon for us by Ellenoff Grossman & Schole
  LLP, New York, New York.
  EXPERTS
  The
  consolidated financial statements of Surge Components, Inc. as of November 30, 2015 and for the years ended November 30, 2015
  and 2014, have been incorporated by reference herein in reliance upon the report of Seligson & Giannattasio, LLP, as stated
  in their report incorporated herein by reference, and have been so incorporated in reliance upon the report of such firm given
  upon their authority as experts in accounting and auditing.
  INCORPORATION
  OF CERTAIN DOCUMENTS BY REFERENCE
  The
  following documents, heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange
  Act of 1934, as amended, are hereby incorporated by reference, except as superseded or modified herein:
  ●
  our
                                           Annual Report on Form 10-K for the year ended November 30, 2015 as filed with the SEC
                                           on February 26, 2016;
  ●
  our
                                           Quarterly Report on Form 10-Q for the quarter ended February 29, 2016 as filed with the
                                           SEC on April 14, 2016; and
  ●
  the
                                           description of our common stock contained in our Registration Statement on Form 10, initially
                                           filed with the SEC on May 19, 2010, including any amendment or report filed for the purpose
                                           of updating such description.
  All
  reports and definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
  subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates
  that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such documents,
  except as to specific sections of such statements as set forth therein. Any statement contained in a document incorporated or
  deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement.
  11
  WHERE
  YOU CAN FIND MORE INFORMATION
  We
  are subject to the information requirements of the Exchange Act, and, in accordance therewith, file reports, proxy statements
  and other information with the SEC. You can read and copy the reports, proxy statements and other information filed by us with
  the SEC at the Public Reference Room of the SEC at 100 F Street, N.E., Washington, D.C. 20549. Information regarding the operation
  of the Public Reference Room may be obtained by calling the SEC at 1-800-SEC-0330. Additionally, we are required to file electronic
  versions of those materials with the SEC through the SEC's EDGAR system. The SEC maintains an Internet site at http://www.sec.gov,
  which contains reports, proxy and information statements and other information regarding registrants that file electronically
  with the SEC.
  This
  reoffer prospectus constitutes part of the Registration Statement on Form S-8 filed on the date hereof by us with the SEC under
  the Securities Act. This reoffer prospectus does not contain all of the information set forth in the Registration Statement, certain
  parts of which we have omitted, in accordance with the rules and regulations of the SEC. You should refer to the full Registration
  Statement for further information with respect to us and our common stock.
  Statements
  contained herein concerning the provisions of any contract, agreement or other document are not necessarily complete, and in each
  instance reference is made to the copy of such contract, agreement or other document filed as an exhibit to the Registration Statement
  or otherwise filed with the SEC. Each such statement is qualified in its entirety by such reference. Copies of the Registration
  Statement together with exhibits may be inspected at the offices of the SEC as indicated above without charge and copies thereof
  may be obtained therefrom upon payment of a prescribed fee.
  DISCLOSURE
  OF COMMISSION POSITION ON
  INDEMNIFICATION
  FOR SECURITIES ACT LIABILITIES
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers, and controlling
  persons pursuant to the foregoing provisions or otherwise, we have been advised that in the opinion of the SEC such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  12
  You
  should rely only on the information contained in this document. We have not authorized anyone to provide you with information
  that is different. This document may only be used where it is legal to sell these securities. The information in this document
  may only be accurate on the date of this document.
  Additional
  risks and uncertainties not presently known may also impair our business operations. The risks and uncertainties described in
  this document and other risks and uncertainties which we may face in the future will have a greater impact on those who purchase
  our common stock. These purchasers will purchase our common stock at the market price or at a privately negotiated price and will
  run the risk of losing their entire investment.
  SURGE
  COMPONENTS, INC.
  1,159,899
  shares of
  Common
  Stock
  REOFFER
  PROSPECTUS
  June
  8, 2016
  PART
  II
  INFORMATION
  NOT REQUIRED IN PROSPECTUS
  Item 3.
  Incorporation
      of Documents by Reference.
  The
  following documents, heretofore filed by us with the U.S. Securities and Exchange Commission pursuant to the Securities Exchange
  Act of 1934, as amended, are hereby incorporated by reference, except as superseded or modified herein:
  ●
  our
                                           Annual Report on Form 10-K for the year ended November 30, 2015 as filed with the SEC
                                           on February 26, 2016;
  ●
  our
                                           Quarterly Report on Form 10-Q for the quarter ended February 29, 2016 as filed with the
                                           SEC on April 14, 2016; and
  ●
  the
                                           description of our common stock contained in our Registration Statement on Form 10, initially
                                           filed with the SEC on May 19, 2010, including any amendment or report filed for the purpose
                                           of updating such description.
  All
  reports and definitive proxy or information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act
  subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates
  that all securities offered hereby have been sold or which de-registers all securities then remaining unsold shall be deemed to
  be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing such documents,
  except as to specific sections of such statements as set forth therein. Any statement contained in a document incorporated or
  deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement contained in any subsequently filed document which also is deemed to be incorporated by reference
  herein modifies or supersedes such statement.
  Item 4.
  Description
      of Securities.
  Not
  applicable.
  Item 5.
  Interests
      of Named Experts and Counsel.
  Not
  applicable.
  Item 6.
  Indemnification
      of Officers and Directors.
  Charter
  and Bylaws
  Our
  articles of incorporation and bylaws provide for the indemnification of our present or former directors or officers against
  all
  expenses, liabilities and losses
  to the fullest extent
  legally permissible
  under the laws of the State of Nevada.
  Nevada
  Law
  We
  are incorporated under the laws of the State of Nevada. Section 78.7502 of the Nevada Revised Statutes provides that a Nevada
  corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action, suit or proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the
  corporation, by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving
  at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture,
  trust or other enterprise, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement
  actually and reasonably incurred by him in connection with the action, suit or proceeding if he acted in good faith and in a manner
  which he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe his conduct was unlawful. The termination of any action, suit or proceeding
  by judgment, order, settlement, conviction or upon a plea of
  nolo contendere
  or its equivalent, does not, of
  itself, create a presumption that the person did not act in good faith and in a manner which he reasonably believed to be in or
  not opposed to the best interests of the corporation, and that, with respect to any criminal action or proceeding, he had reasonable
  cause to believe that his conduct was unlawful.
  II-
  1
  Section
  78.7502 further provides a Nevada corporation may indemnify any person who was or is a party or is threatened to be made a party
  to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor
  by reason of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the
  request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred
  by him in connection with the defense or settlement of the action or suit if he acted in good faith and in a manner which he reasonably
  believed to be in or not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue
  or matter as to which such a 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, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems
  proper.
  Section
  78.751 of the Nevada Revised Statutes provides that discretionary indemnification under Section 78.7502 unless ordered by a court
  or advanced pursuant to subsection 2 of section 78.751, may be the corporation only as authorized in the specific case upon a
  determination that indemnification of the director, officer, employee or agent is proper in the circumstances. The determination
  must be made by:
  ●
  By
      the stockholders;
  ●
  By
      the board of directors by majority vote of a quorum consisting of directors - who were not parties to the action, suit or
      proceeding;
  ●
  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
  ●
  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.
  The
  articles of incorporation, the bylaws or an agreement made by the corporation may provide that the expenses of officers and directors
  incurred in defending a civil or criminal action, suit or proceeding must be paid by the corporation as they are incurred and
  in advance of the final disposition of the action, suit or proceeding, upon receipt of an undertaking by or on behalf of the director
  or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that he is not entitled to
  be indemnified by the corporation. The provisions of this subsection do not affect any rights to advancement of expenses to which
  corporate personnel other than directors or officers may be entitled under any contract or otherwise by law.
  The
  indemnification and advancement of expenses authorized in or ordered by a court pursuant to NRS Section 78.751:
  ●
  does
      not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under the
      articles of incorporation or any bylaw, agreement, vote of stockholders or disinterested directors or otherwise, for either
      an action in his official capacity or an action in another capacity while holding his office, except that indemnification,
      unless ordered by a court pursuant to section 78.7502 or for the advancement of expenses made pursuant to subsection 2 of
      section 78.751, may not be made to or on behalf of any director or officer if a final adjudication establishes that his acts
      or omissions involved intentional misconduct, fraud or a knowing violation of the law and was material to the cause of action;
      and
  II-
  2
  ●
  continues
      for a person who has ceased to be a director, officer, employee or agent and inures to the benefit of the heirs, executors
      and administrators of such a person.
  Other
  Insofar
  as indemnification for liabilities arising under the Securities Act of 1933, as amended (the "Securities Act"), may
  be permitted to directors, officers and controlling persons of our company under Nevada law or otherwise, we have been advised
  that the opinion of the Securities and Exchange Commission is that such indemnification is against public policy as expressed
  in the Securities Act and is, therefore, unenforceable.  In the event a claim for indemnification against such liabilities
  (other than payment by us for expenses incurred or paid by a director, officer or controlling person of our company in successful
  defense of any action, suit, or proceeding) is asserted by a director, officer or controlling person in connection with the securities
  being registered, we 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 of whether such indemnification by it is against public policy in the Securities
  Act and will be governed by the final adjudication of such issue.
  Item 7.
  Exemption
      from Registration Claimed.
  Not
  applicable.
  Item 8.
  Exhibits.
  The
  exhibits to this Registration Statement are listed in the index on the page immediately following the signature page hereto, which
  index is incorporated herein by reference.
  Item
      9.
  Undertakings.
  (a)    
  The 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:
  (a)    To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (b)    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 SEC pursuant to Rule 424(b) if,
  in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price
  set forth in the "Calculation of Registration Fee" table in the effective Registration Statement;
  (c)    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)(a) and (a)(1)(b) do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to Section 13
  or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (2)    That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial
  bona fide
  offering thereof.
  II-
  3
  (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
  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 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
  SEC 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.
  II-
  4
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the City of Deer Park, State of New York, on June 8, 2016.
  SURGE
      COMPONENTS INC.
  By:
  /s/
      Ira Levy
  Name:
      Ira Levy
  Title:
        Chief Executive Officer and Chief Financial Officer
  POWER
  OF ATTORNEY
  KNOW
  ALL PERSONS BY THESE PRESENTS
  , that each person whose signature appears below does hereby constitute and appoint Ira Levy
  and Steven J. Lubman, and each of them individually, his or her true and lawful attorneys-in-fact and agents, 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 on Form S-8 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 individually, full power and authority to do and perform each and every
  act and thing requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes,
  may lawfully do or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons
  on behalf of the Registrant in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/
      Ira Levy
  Chief
      Executive Officer and Chief Financial Officer
  June
      8, 2016
  Ira
      Levy
  (Principal
      Executive Officer, Principal Financial and Principal Accounting Officer)
  /s/
      Steven J. Lubman
  Steven
      J. Lubman
  Vice
      President and Director
  June
      8, 2016
  /s/
          Alan Plafker
  Alan
      Plafker
  Director
  June
      8, 2016
  /s/
      Lawrence Chariton
  Director
  June
      8, 2016
  Lawrence
      Chariton
  /s/
      Gary Jacobs
  Director
  June
      8, 2016
  Gary
      Jacobs
  II-
  5
  INDEX
  TO EXHIBITS
  Number
  Description
  3.1
  Articles
      of Incorporation of Surge Components, Inc. (1)
  3.2
  Amended
      and Restated By-Laws of Surge Components, Inc. (2)
  3.3
  Certificate
      of Correction of the Certificate of Designation as filed in Nevada (3)
  4.1
  Surge
      Components, Inc. 2010 Incentive Stock Plan (4)
  4.2
  Surge
      Components, Inc. 2015 Equity Incentive Plan (5)
  5.1*
  Opinion
      of Ellenoff Grossman & Schole LLP
  23.1*
  Consent
      of Ellenoff Grossman & Schole LLP (contained in Exhibit 5.1)
  23.2*
  Consent
      of Seligson & Giannattasio, LLP
  24.1
  Power
      of Attorney (included in the signature page to this Registration Statement)
  *
  Filed herewith
  (1)
  Filed
  as exhibit to Form 8-K filed on September 16, 2010 and incorporated herein by reference
  (2)
  Filed as exhibit to Form 8-K filed on February 24, 2016 and incorporated herein by reference
  (3)
  Filed as exhibit to Form 10-K filed on February 27, 2015 and incorporated herein by reference
  (4)
  Filed as exhibit to Amendment No. 2 to Form 10 filed on November 4, 2010 and incorporated herein by reference
  (5)
  Filed as exhibit to Form 10-K filed on February 26, 2016 and incorporated herein by reference
  II-6