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  <!-- Field: Rule-Page --><DIV STYLE="width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<IMG SRC="img_001.jpg" ALT=""></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>AKERNA CORP.</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <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">(Exact name of registrant as specified
  in its charter)</P>
  
  
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>83-2242651</B></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1630 Welton Street, Floor 4</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of principal executive offices)(Zip
  Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Akerna
  Corp. 2019 long term incentive plan</B></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-left: auto; margin-right: auto; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B></B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plans)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jessica Billingsley</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Akerna Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1630 Welton Street, Floor 4</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address of Agent for Service)&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(888) 932-6537</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone Number, including area code,
  of agent for service)</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone
  number,</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1including area code, of agent for service)</P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Copies to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jason K Brenkert, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dorsey &amp; Whitney LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1400 Wewatta Street, Suite 400</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (303) 352-1133</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Fax Number: (303) 629-3450</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Indicate by check
  mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company
  or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
  reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap; width: 61%">Large accelerated filer&nbsp;&#9744;</TD>
      <TD STYLE="white-space: nowrap; width: 4%; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 35%">Accelerated filer &#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap">Non-accelerated filer&nbsp;&#9746;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">Smaller reporting company &#9746;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">Emerging growth company &#9746;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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="border-bottom: Black 1.5pt solid">Title of Each Class of Securities to be Registered</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Amount to<BR> be Registered</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Proposed Maximum <BR> Offering Price Per Share</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Proposed Maximum <BR> Aggregate Offering Price</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid">Amount of <BR> Registration Fee</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-bottom: 1.5pt; width: 52%">Common Stock, par value $0.0001 per share <SUP>(1)</SUP></TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">525,000</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">6.64</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">(2)</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">3,486,000</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">452.48</TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-bottom: 4pt; font-weight: bold">Total</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">525,000</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><B>N/A</B></TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">3,486,000</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; font-weight: bold; text-align: right">452.48</TD><TD STYLE="padding-bottom: 4pt; font-weight: bold; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: -0.3in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416(a), this Registration Statement
  also covers additional securities that may be offered as a result of stock splits, stock dividends, or similar transactions relating
  to the shares covered by this registration statement. In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
  registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit
  plan(s) described herein.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: -0.3in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">Estimated solely for the purpose of determining the registration
  fee pursuant to Rule 457(c) and (h) and based upon the average of the high and low sales price of the registrant&rsquo;s common
  stock on August 5, 2020, as reported by the NASDAQ Capital Market..</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: -0.3in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: -0.3in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: -0.3in">&nbsp;</P>
  
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">INTRODUCTORY
  STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8
  is filed pursuant to General Instruction E to Form S-8 by Akerna Corp. (the &ldquo;<B>Registrant</B>&rdquo;), in order to register
  525,000 additional shares of common stock, par value $0.0001 per share (&ldquo;<B>Common Stock</B>&rdquo;), which have been reserved
  for issuance pursuant to awards of options, stock, restricted stock, restricted stock units or appreciation rights (&ldquo;<B>Awards</B>&rdquo;)
  to be granted under the Akerna Corp. 2019 Long Term Incentive Plan (the &ldquo;<B>Plan</B>&rdquo;) to our employees, officers,
  directors, consultants and &ldquo;affiliates&rdquo; as such term is defined in Rule 405 under the Securities Act, which shares
  may include &ldquo;control securities&rdquo; as such term is defined in General Instruction C to Form S-8.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An aggregate of 1,040,038 shares of Common
  Stock reserved for issuance under the Plan were previously registered with the United States Securities and Exchange Commission
  (the &ldquo;<B>Commission</B>&rdquo;) on the Registrant&rsquo;s Registration Statement on Form S-8 filed with the Commission on
  August 27, 2019 (File No. 333-233480) (the &ldquo;<B>Prior Registration Statement</B>&rdquo;). The Registrant incorporates by reference
  herein the contents of the Prior Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an Award issued under the Plan expires
  without the recipient having vested in all of the shares of Common Stock to which such recipient was entitled, the unvested shares
  of Common Stock shall be released from their allocation and reservation, in the case of options or restricted stock units, or repurchased
  and canceled by the Registrant, in the case of restricted stock, and shall be again available for the purposes of the Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">PART I.&#9;INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. &nbsp;Plan Information.</B>*</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. &nbsp;Registrant Information and Employee Plan Annual
  Information.</B>*</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">The information specified in Item 1 and Item 2 of Part
  I of Form S-8 is omitted from this Registration Statement on Form S-8 (the &ldquo;<B>Registration Statement</B>&rdquo;) in accordance
  with the provisions of Rule 428 under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;), and the
  introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the
  Securities Act.</TD>
  </TR></TABLE>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"></P>
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">PART II.&#9;INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents filed or furnished
  by the Registrant with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) are hereby incorporated by
  reference in this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019018648/f10k2019_akernacorp.htm">Form 10-K</A> for the fiscal year ended June 30, 2019, filed
  with the Commission on September 23, 2019;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Proxy Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019019422/def14a0919_akernacorp.htm">Schedule 14A</A>, in connection with the Company&rsquo;s
  November 11, 2019 annual general meeting of stockholders, to the extent such information is specifically incorporated by reference
  into Part III of our Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019018648/f10k2019_akernacorp.htm#a_017">Form 10-K</A> for the fiscal year ended June 30, 2019, as filed with the Commission on October
  1, 2019;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Quarterly Reports on Form 10-Q for the quarters ended <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019023486/f10q0919_akernacorp.htm">September 30, 2019</A>,
  <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020003402/f10q1219_akernacorp.htm">December 31, 2019</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020012380/f10q0320_akernacorp.htm">March 31, 2020</A>, filed with the Commission on November 14, 2019, February 13, 2020 and May 15, 2020, respectively;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019012211/f8070119_akernacorp.htm">July 8, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019019016/f8k092619b_akernacorp.htm">September 26, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019019421/f8k092619_akernacorp.htm">October 1, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019020647/f8k12b061719_akernacorp.htm">October 21, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019023190/f8k111119_akernacorp.htm">November 13, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019024703/f8k112419_akernacorp.htm">November 26, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019026474/f8k1219_akernacorp.htm">December 18, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019026864/f8k122319_akernacorp.htm">December 23, 2019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020005249/ea119197-8k_akerna.htm">March 3, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020008851/ea120531-8k_akernacorp.htm">April 9, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020013740/ea122427-8ka2_akernacorp.htm">May 29, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020014456/ea122832-8k_akerna.htm">June 9, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020014870/ea123024-8k_akernacorp.htm">June 12, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020016614/ea123805-8k_akernacorp.htm">July 2, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020016993/ea123745-8k_akernacorp.htm">July 8, 2020</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020020189/MainDocument.htm">August 4, 2020</A>;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: justify">all other reports of the Registrant filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the
  United States Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), since the end of the fiscal
  year covered by the Annual Report incorporated by reference herein pursuant to (a) above; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(f)</TD><TD STYLE="text-align: justify">The description of the Common Stock contained in the registration statement on Form 8-A, filed by MTech with the SEC on January
  26, 2018, the Company is the successor issuer to MTech, including any amendment or report filed for purposes of updating such description.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in"></P>
  
  <!-- Field: Page; Sequence: 5; 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>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents subsequently filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  that indicate that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference into this registration statement and to be a part hereof from the date of filing of such documents.
  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for the purposes of this registration statement to the extent that a statement contained herein or in any other subsequently
  filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Amended and Restated Certificate of
  Incorporation provides that all our directors, officers, employees and agents shall be entitled to be indemnified by us to the
  fullest extent permitted under the Delaware General Corporation Law.&nbsp;Our Amended and Restated Bylaws provide for indemnification
  of our officers, directors and others who become a party to an action on our behalf by us to the fullest extent not prohibited
  under the Delaware General Corporation Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. In the event that a claim for indemnification against such liabilities
  (other than the payment of expenses incurred or paid by a director, officer or controlling person in a successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
  registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to the 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.&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">See the Exhibit Index.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment
  to this registration statement:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended
  (the &ldquo;<B>Securities Act</B>&rdquo;);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of the registration
  statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental
  change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume
  of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation
  from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission
  pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represents no more than 20% change in the maximum
  aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement;<BR>
  </TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in; text-align: left">(iii)</TD><TD STYLE="text-align: justify">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;</TD>
  </TR></TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided, however,</I> that
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
  or Section 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;) that are incorporated
  by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Page; Sequence: 7; 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: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">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>bona fide </I>offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">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.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under
  the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act,
  (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act)
  that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to
  the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide
  </I>offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to
  directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
  has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
  by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
  defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed
  in the Act and will be governed by the final adjudication of such issue.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">Signatures</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Denver, State of Colorado, on this 7th day of August, 2020.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: left"><B>AKERNA CORP.</B></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 4%; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 36%; text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">/s/ Jessica Billingsley</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Name:&nbsp;&nbsp;</TD>
      <TD STYLE="text-align: justify"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">Jessica Billingsley</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(Principal Executive Officer)</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">/s/ John Fowle</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Name:</TD>
      <TD STYLE="text-align: justify">John Fowle</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Financial Officer</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(Principal Financial and Accounting Officer)</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 247.5pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 9; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><A NAME="poa"></A>Power of
  Attorney</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each person whose signature appears below
  constitutes and appoints Jessica Billingsley his/her true and lawful attorney-in-fact and agent with full power of substitution
  and resubstitution, for them in any and all capacities, to sign any amendments to this registration statement, and to file the
  same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying
  and confirming all that said attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
  as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 38%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jessica Billingsley </FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jessica Billingsley </FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ John Fowle</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John Fowle</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Financial and Accounting Officer)</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Scott Sozio</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Scott Sozio </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Tahira Rehmatullah </FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tahira Rehmatullah </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Matthew Kane </FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Matthew Kane </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mark Iwanowski</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 7, 2020 </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mark Iwanowski </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 10; 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"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 8%; vertical-align: bottom">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Exhibit</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Number</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: left; width: 1%; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 91%; vertical-align: bottom"><B>Description</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019016809/fs82019ex4-1_akerna.htm">Akerna Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Registration Statement on Form S-8 (File No. 333-233480))</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000161577419001033/s115341_ex4-1.htm">Specimen Stock Certificate (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Registration Statement on Form S-4 (File No. 333-228220))</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.3*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-12_akerna.htm">Form of Option Grant Certificate (incorporated by reference to Exhibit 10.12 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.4*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-13_akerna.htm">Form of Restricted Stock Unit Award (incorporated by reference to Exhibit 10.13 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.5*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-14_akerna.htm">Form of Stock Award (incorporated by reference to Exhibit 10.14 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.6*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-15_akerna.htm">Form of Restricted Stock Award (incorporated by reference to Exhibit 10.15 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.7*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-16_akerna.htm">Form of Appreciation Rights Award (incorporated by reference to Exhibit 10.16 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.8*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020014456/ea122832ex10-5_akerna.htm">Form of Voting Agreement (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed by the registrant on June 8, 2020)</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.9*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019016809/fs82019ex4-1_akerna.htm">Akerna Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Registration Statement on Form S-8 (File No. 333-233480))</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea125028ex5-1_akerna.htm">Opinion of Dorsey &amp; Whitney LLP</A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea125028ex23-1_akerna.htm"><FONT STYLE="font-size: 10pt">Consents of Marcum LLP</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea125028ex23-2_akerna.htm" STYLE="-sec-extract: exhibit">Consent of Ernst &amp; Young LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea125028ex5-1_akerna.htm" STYLE="-sec-extract: exhibit">Consent of Dorsey &amp; Whitney LLP</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>24.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa">Powers of Attorney filed with the signature pages hereto</A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B>* Incorporated by reference herein</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-<B>7</B></P>
  
  
  
  <P STYLE="margin: 0"></P>
  
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  <P STYLE="margin: 0"></P>
  
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metadata_filer: {"company-data": {"conformed-name": "Akerna Corp.", "cik": "0001755953", "assigned-sic": "7374", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-242480", "film-number": "201086652"}, "business-address": {"street1": "1630 WELTON STREET", "street2": "FLOOR 4", "city": "DENVER", "state": "CO", "zip": "80202", "phone": "888-932-6537"}, "mail-address": {"street1": "1630 WELTON STREET", "street2": "FLOOR 4", "city": "DENVER", "state": "CO", "zip": "80202"}, "former-company": {"former-conformed-name": "MTech Acquisition Holdings Inc.", "date-changed": "20181015"}}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  AKERNA CORP.
  (Exact name of registrant as specified
  in its charter)
  Delaware
  83-2242651
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  1630 Welton Street, Floor 4
  Denver, Colorado 80202
  (Address of principal executive offices)(Zip
  Code)
  Akerna
  Corp. 2019 long term incentive plan
  (Full title of the plans)
  Jessica Billingsley
  Chief Executive Officer
  Akerna Corp.
  1630 Welton Street, Floor 4
  Denver, Colorado 80202
  (Name and Address of Agent for Service)
  (888) 932-6537
  (Telephone Number, including area code,
  of agent for service)
  (Address, including zip code, and telephone
  number,
  1including area code, of agent for service)
  Copies to:
  Jason K Brenkert, Esq.
  Dorsey & Whitney LLP
  1400 Wewatta Street, Suite 400
  Denver, Colorado 80202
  Telephone: (303) 352-1133
  Fax Number: (303) 629-3450
  Indicate by check
  mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company
  or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller
  reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated filer ☐
  Non-accelerated filer ☒
  Smaller reporting company ☒
  Emerging growth company ☒
  If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Title of Each Class of Securities to be Registered
  Amount to
  be Registered
  Proposed Maximum
  Offering Price Per Share
  Proposed Maximum
  Aggregate Offering Price
  Amount of
  Registration Fee
  Common Stock, par value $0.0001 per share
  (1)
  525,000
  $
  6.64
  (2)
  $
  3,486,000
  $
  452.48
  Total
  525,000
  N/A
  $
  3,486,000
  $
  452.48
  (1)
  Pursuant to Rule 416(a), this Registration Statement
  also covers additional securities that may be offered as a result of stock splits, stock dividends, or similar transactions relating
  to the shares covered by this registration statement. In addition, pursuant to Rule 416(c) under the Securities Act of 1933, this
  registration statement also covers an indeterminate amount of interests to be offered or sold pursuant to the employee benefit
  plan(s) described herein.
  (2)
  Estimated solely for the purpose of determining the registration
  fee pursuant to Rule 457(c) and (h) and based upon the average of the high and low sales price of the registrant's common
  stock on August 5, 2020, as reported by the NASDAQ Capital Market..
  INTRODUCTORY
  STATEMENT
  This Registration Statement on Form S-8
  is filed pursuant to General Instruction E to Form S-8 by Akerna Corp. (the "
  Registrant
  "), in order to register
  525,000 additional shares of common stock, par value $0.0001 per share ("
  Common Stock
  "), which have been reserved
  for issuance pursuant to awards of options, stock, restricted stock, restricted stock units or appreciation rights ("
  Awards
  ")
  to be granted under the Akerna Corp. 2019 Long Term Incentive Plan (the "
  Plan
  ") to our employees, officers,
  directors, consultants and "affiliates" as such term is defined in Rule 405 under the Securities Act, which shares
  may include "control securities" as such term is defined in General Instruction C to Form S-8.
  An aggregate of 1,040,038 shares of Common
  Stock reserved for issuance under the Plan were previously registered with the United States Securities and Exchange Commission
  (the "
  Commission
  ") on the Registrant's Registration Statement on Form S-8 filed with the Commission on
  August 27, 2019 (File No. 333-233480) (the "
  Prior Registration Statement
  "). The Registrant incorporates by reference
  herein the contents of the Prior Registration Statement.
  If an Award issued under the Plan expires
  without the recipient having vested in all of the shares of Common Stock to which such recipient was entitled, the unvested shares
  of Common Stock shall be released from their allocation and reservation, in the case of options or restricted stock units, or repurchased
  and canceled by the Registrant, in the case of restricted stock, and shall be again available for the purposes of the Plan.
  PART I.	INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.  Plan Information.
  *
  Item 2.  Registrant Information and Employee Plan Annual
  Information.
  *
  *
  The information specified in Item 1 and Item 2 of Part
  I of Form S-8 is omitted from this Registration Statement on Form S-8 (the "
  Registration Statement
  ") in accordance
  with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "
  Securities Act
  "), and the
  introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the
  Securities Act.
  1
  PART II.	INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed or furnished
  by the Registrant with the Securities and Exchange Commission (the "
  Commission
  ") are hereby incorporated by
  reference in this registration statement:
  (a)
  the Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended June 30, 2019, filed
  with the Commission on September 23, 2019;
  (b)
  the Registrant's Proxy Statement on
  Schedule 14A
  , in connection with the Company's
  November 11, 2019 annual general meeting of stockholders, to the extent such information is specifically incorporated by reference
  into Part III of our Annual Report on
  Form 10-K
  for the fiscal year ended June 30, 2019, as filed with the Commission on October
  1, 2019;
  (c)
  the Registrant's Quarterly Reports on Form 10-Q for the quarters ended
  September 30, 2019
  ,
  December 31, 2019
  and
  March 31, 2020
  , filed with the Commission on November 14, 2019, February 13, 2020 and May 15, 2020, respectively;
  (d)
  the Registrant's Current Reports on Form 8-K filed with the Commission on
  July 8, 2019
  ,
  September 26, 2019
  ,
  October 1, 2019
  ,
  October 21, 2019
  ,
  November 13, 2019
  ,
  November 26, 2019
  ,
  December 18, 2019
  ,
  December 23, 2019
  ,
  March 3, 2020
  ,
  April 9, 2020
  ,
  May 29, 2020
  ,
  June 9, 2020
  ,
  June 12, 2020
  ,
  July 2, 2020
  ,
  July 8, 2020
  and
  August 4, 2020
  ;
  (e)
  all other reports of the Registrant filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the
  United States Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), since the end of the fiscal
  year covered by the Annual Report incorporated by reference herein pursuant to (a) above; and
  (f)
  The description of the Common Stock contained in the registration statement on Form 8-A, filed by MTech with the SEC on January
  26, 2018, the Company is the successor issuer to MTech, including any amendment or report filed for purposes of updating such description.
  II-
  1
  All documents subsequently filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment
  that indicate that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference into this registration statement and to be a part hereof from the date of filing of such documents.
  Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for the purposes of this registration statement to the extent that a statement contained herein or in any other subsequently
  filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
  Item 4. Description of Securities.
  Not Applicable.
  Item 5. Interests of Named Experts and Counsel.
  None.
  Item 6. Indemnification of Directors and Officers.
  Our Amended and Restated Certificate of
  Incorporation provides that all our directors, officers, employees and agents shall be entitled to be indemnified by us to the
  fullest extent permitted under the Delaware General Corporation Law. Our Amended and Restated Bylaws provide for indemnification
  of our officers, directors and others who become a party to an action on our behalf by us to the fullest extent not prohibited
  under the Delaware General Corporation Law.
  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. In the event that a claim for indemnification against such liabilities
  (other than the payment of expenses incurred or paid by a director, officer or controlling person in a successful defense of any
  action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
  registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to the 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.
  Item 7. Exemption from Registration Claimed.
  Not Applicable.
  II-
  2
  Item 8. Exhibits.
  See the Exhibit Index.
  Item 9. Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment
  to this registration statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended
  (the "
  Securities Act
  ");
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration
  statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental
  change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume
  of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation
  from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission
  pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represents no more than 20% change in the maximum
  aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
  (iii)
  To include any material information with respect to the
  plan of distribution not previously disclosed in the registration statement or any material change to such information in the
  registration statement;
  provided, however,
  that
  paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
  or Section 15(d) of the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  ") that are incorporated
  by reference in this Registration Statement.
  II-
  3
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
  securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being
  registered which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under
  the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act,
  (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act)
  that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to
  the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to
  directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
  has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment
  by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful
  defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed
  in the 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, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Denver, State of Colorado, on this 7th day of August, 2020.
  AKERNA CORP.
  /s/ Jessica Billingsley
  Name:
  Jessica Billingsley
  Title:
  Chief Executive Officer
  (Principal Executive Officer)
  /s/ John Fowle
  Name:
  John Fowle
  Title:
  Chief Financial Officer
  (Principal Financial and Accounting Officer)
  II-
  5
  Power of
  Attorney
  Each person whose signature appears below
  constitutes and appoints Jessica Billingsley his/her true and lawful attorney-in-fact and agent with full power of substitution
  and resubstitution, for them in any and all capacities, to sign any amendments to this registration statement, and to file the
  same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying
  and confirming all that said attorneys-in-fact, or their substitute or substitutes, may 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 in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Jessica Billingsley
  Chief Executive Officer and Director
  August 7, 2020
  Jessica Billingsley
  (Principal Executive Officer)
  /s/ John Fowle
  Chief Financial Officer
  August 7, 2020
  John Fowle
  (Principal Financial and Accounting Officer)
  /s/ Scott Sozio
  Director
  August 7, 2020
  Scott Sozio
  /s/ Tahira Rehmatullah
  Director
  August 7, 2020
  Tahira Rehmatullah
  /s/ Matthew Kane
  Director
  August 7, 2020
  Matthew Kane
  /s/ Mark Iwanowski
  Director
  August 7, 2020
  Mark Iwanowski
  II-
  6
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1*
  Akerna Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant's Registration Statement on Form S-8 (File No. 333-233480))
  4.2*
  Specimen Stock Certificate (incorporated by reference to Exhibit 4.1 to the registrant's Registration Statement on Form S-4 (File No. 333-228220))
  4.3*
  Form of Option Grant Certificate (incorporated by reference to Exhibit 10.12 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.4*
  Form of Restricted Stock Unit Award (incorporated by reference to Exhibit 10.13 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.5*
  Form of Stock Award (incorporated by reference to Exhibit 10.14 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.6*
  Form of Restricted Stock Award (incorporated by reference to Exhibit 10.15 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.7*
  Form of Appreciation Rights Award (incorporated by reference to Exhibit 10.16 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.8*
  Form of Voting Agreement (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed by the registrant on June 8, 2020)
  4.9*
  Akerna Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant's Registration Statement on Form S-8 (File No. 333-233480))
  5.1
  Opinion of Dorsey & Whitney LLP
  23.1
  Consents of Marcum LLP
  23.2
  Consent of Ernst & Young LLP
  23.3
  Consent of Dorsey & Whitney LLP
  24.1
  Powers of Attorney filed with the signature pages hereto
  * Incorporated by reference herein
  II-
  7