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  <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>As filed with the Securities and Exchange Commission
  on June 27, 2025</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-[&#9679;]</B></P>
  
  <!-- 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 -->
  
  <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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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">&nbsp;</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>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>ABVC BIOPHARMA, INC.</B></FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Nevada</B></FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>26-0014658</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: center; vertical-align: top">(State or other jurisdiction of<BR> incorporation or organization)</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">(I.R.S. Employer<BR> Identification No.)</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><U>44370 Old Warm Springs Blvd.,</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Fremont, CA 94538</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>(510) 668-0881</U></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"><B><U>Second Amended and Restated 2016 Equity Incentive
  Plan</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</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><U>Dr. Uttam Patil</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Chief Executive Officer</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>44370 Old Warm Springs Blvd.,</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>Fremont, CA 94538</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><U>(510)-668-0881- telephone</U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and telephone
  number, including 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">With a copy to:</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>Louis Taubman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hunter Taubman Fischer &amp; Li LLC</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>950 Third Avenue, 19<SUP>th&nbsp;</SUP>Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (917) 512-0827</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">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 35%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify; width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 35%; text-align: left"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 15%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></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>
  
  
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  <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; text-align: center"><B>EXPLANATORY NOTE</B></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 being
  filed by ABVC BIOPHARMA, INC. (the &ldquo;Registrant&rdquo;) to register an additional 2,515,989 shares of common stock, par value $0.001
  per share (the &ldquo;Common Stock&rdquo;), authorized for issuance under the Second Amended and Restated 2016 Equity Incentive Plan (the
  &ldquo;Second Amended and Restated Plan&rdquo;).</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"></P>
  
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  <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>PART I</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>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</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"><B>ITEM 1. PLAN INFORMATION. *</B></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"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE
  PLAN ANNUAL INFORMATION. * </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>*</B> The document(s) containing the information
  specified in this Part I will be sent or given to participants in the 2016 Plan in accordance with Rule 428(b)(1) under the Securities
  Act. Such documents need not be filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) either as part of this
  Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the Securities Act. These document(s)
  and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute
  a prospectus that meets the requirements of Section 10(a) of the Securities Act.&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></B></P>
  
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  <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>PART II</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>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B></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 by the Company with
  the Securities and Exchange Commission (the &ldquo;SEC&rdquo; or &ldquo;Commission&rdquo;) pursuant to the Securities Act and the Securities
  Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025032118/ea0232540-10k_abvcbio.htm">Form 10-K</A></FONT> <FONT STYLE="font-size: 10pt">for the year ending December 31, 2024, filed with the SEC on April 15, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025037676/ea0239701-10q_abvcbio.htm">Form 10-Q</A></FONT> <FONT STYLE="font-size: 10pt">for the quarter ended March 31, 2025, filed with the SEC on April 30, 2025;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 0.25in">&#9679;</TD>
      <TD STYLE="text-align: justify">The Company&rsquo;s Current Report
  on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025001211/ea0226487-8k_abvcbio.htm">Form 8-K</A>, filed with the SEC on January 6, 2025;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&#9679;</TD>
      <TD>The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025021713/ea023348301-8k_abvcbio.htm">Form 8-K</A>,
      filed with the SEC on March 7, 2025;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&#9679;</TD>
      <TD>The
  Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025032135/ea0238372-8k_abvcbio.htm">Form
  8-K</A>, filed with the SEC on April 15, 2025;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&#9679;</TD>
      <TD>The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025032468/ea0238544-8ka1_abvcbio.htm">Form 8-K/A</A>,
      filed with the SEC on April 16, 2025;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&#9679;</TD>
      <TD>The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025037654/ea0239740-8k_abvcbio.htm">Form 8-K</A>,
      filed with the SEC on April 30, 2025;</TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025038060/ea0240063-8k_abvcbio.htm">Form 8-K</A></FONT><FONT STYLE="font-size: 10pt">, filed with the SEC on May 1, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025039184/ea024046901-8ka_abvcbio.htm">Form 8-K/A</A>, filed with the SEC on May 2, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025040194/ea0240961-8k_abvcbio.htm">Form 8-K/A</A>, filed with the SEC
      on May 6, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025042982/ea0242092-8ka1_abvcbio.htm">Form 8-K/A</A>, filed with the SEC
      on May 14, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025049491/ea0243649-8ka_abvcbio.htm">Form 8-K/A</A>, filed with the SEC
      on May 30, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Report on </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025051144/ea024460401-8k_abvcbio.htm">Form 8-K</A></FONT><FONT STYLE="font-size: 10pt">, filed with the SEC on June 4, 2025;</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s common stock and securities contained on </FONT><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1173313/000121390025032118/ea0232540-10k_abvcbio.htm">Form 10-K</A></FONT> <FONT STYLE="font-size: 10pt">filed with the SEC on April 15, 2025, under Section 12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such description; and</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold or that 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 such reports and 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 purposes of this Registration Statement to the extent that a statement herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; 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">&nbsp;</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; text-align: justify"><B>ITEM 4. DESCRIPTION OF SECURITIES.</B></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 Company&rsquo;s authorized capital stock consists
  of:</P>
  
  <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 CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">100,000,000 shares of Common Stock, $0.001 par value per share; and</FONT></TD></TR>
    </TABLE>
  <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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">20,000,000 shares of preferred stock, $0.001 par value per share.</FONT></TD></TR>
    </TABLE>
  
  
  <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; text-align: justify">Our Common Stock may be issued for such consideration
  as may be fixed from time to time by our board of directors. Our board of directors may issue such shares of our Common Stock in one or
  more series, with such voting powers, shall be stated in the resolution or resolutions.</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">C<B>ommon Stock</B></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">As of the date hereof, there are 16,773,261 shares of
  our Common Stock issued and outstanding. Holders of Common Stock are entitled to cast one vote for each share on all matters submitted
  to a vote of stockholders, including the election of directors. The holders of Common Stock are entitled to receive ratably such dividends,
  if any, as may be declared by the Board out of funds legally available therefore. Such holders do not have any preemptive or other rights
  to subscribe for additional shares. All holders of Common Stock are entitled to share ratably in any assets for distribution to stockholders
  upon the liquidation, dissolution or winding up of the Company, subject to prior distribution rights of preferred stock then outstanding.
  There are no conversions, redemptions or sinking fund provisions applicable to the Common Stock. All outstanding shares of Common Stock
  are fully paid and non-assessable.</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"><B>Preferred Stock</B></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">As of the date hereof, there is no preferred stock
  outstanding. Pursuant to the articles of incorporation of the Company, the Board of Directors is expressly granted the authority to issue
  preferred stock up to 20,000,000 shares and prescribe its designations.</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 description of preferred stock and
  the description of the terms of any particular series of preferred stock of the Company are not complete. The Company&rsquo;s Board of
  Directors has the authority, without further action by the stockholders, to issue shares of preferred stock in one or more series and
  to fix the rights, preferences, privileges and restrictions granted to or imposed upon the preferred stock. Any or all of these rights
  may be greater than the rights of the Company&rsquo;s Common Stock. These descriptions are qualified in their entirety by reference to
  the Company&rsquo;s Articles of Incorporation, as amended, and the certificate of designation relating to each such series.</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"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</B></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"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B></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">Nevada Revised Statutes Section
  (&ldquo;NRS&rdquo;) 78.138 Subsection 7 provides that, subject to certain very limited statutory exceptions, a director or officer is
  not personally liable to the corporation or its stockholders for any damages as a result of any act or failure to act in his or her capacity
  as a director or officer, unless it is proven that the act or failure to act constituted a breach of his or her fiduciary duties as a
  director or officer and such breach of those duties involved intentional misconduct, fraud or a knowing violation of 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">Our Articles of Incorporation,
  as amended, provide that we will indemnify any person against expenses including without limitation, attorney&rsquo;s fees, judgments,
  fines and amounts paid in settlement, actually and reasonably incurred by reason of the fact that he or she is or was a director or officer,
  or is or was serving at our request as a director or officer of another corporation, partnership, joint venture, trust or other enterprise,
  in call circumstances in which, and to the extent that, such indemnification is permitted and provided for by the laws of the State of
  Nevada then in effect (the &ldquo;Indemnification Provision&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <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; text-align: justify">Nevada law provides a statutory
  framework covering indemnification of our directors and officers against liabilities and expenses arising out of legal proceedings brought
  against them by reason of their status or service as directors or officers. NRS 78.7502 provides that a 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 the person 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&rsquo;
  fees actually and reasonably incurred by the person in connection with the defense or settlement of the action or suit if the person:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a) Is not liable pursuant
  to NRS 78.138; or</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b) Acted in good faith
  and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe the conduct was unlawful.</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">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.</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">To the extent that a director,
  officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
  referred to in subsections 1 and 2 of NRS Section 78.7502, or in defense of any claim, issue or matter therein, the corporation shall
  indemnify him or her against expenses, including attorneys&rsquo; fees, actually and reasonably incurred by him or her in connection with
  the defense.</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 board of directors may
  cause the Company to purchase and maintain insurance on behalf of any person who is or was a director or officer of the corporation, or
  is or was serving at the request of the Company as a director or officer of another corporation, or as its representative in a partnership,
  joint venture. trust or other enterprise against any liability asserted against such person and incurred in any such capacity or arising
  out of such status, whether or not the Company would have the power to indemnify such person.</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 board of directors may
  from time to time adopt further Bylaws with respect to indemnification and amend the Bylaws to provide at all times the fullest indemnification
  permitted by the general corporation law of Nevada, as amended.</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 foregoing summaries are
  necessarily subject to the complete text of the statute, the Articles, the By-Laws and the agreements referred to above and are qualified
  in their entirety by reference thereto.</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"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</B></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"><B>ITEM 8. EXHIBITS.</B></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">See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein 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"><B>ITEM 9. UNDERTAKINGS.</B></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; text-indent: 0.25in">(a) The undersigned Registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.5in">(1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.55pt; text-align: justify">(i) To include any prospectus required
  by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.55pt; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <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 0pt 79.55pt; text-align: justify">(ii) To reflect in the prospectus
  any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 79.55pt; text-align: justify">(iii) To include any material information
  with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information
  in this Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify"><I>provided, however,</I> that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section
  13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify; text-indent: 24.5pt">(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
  <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify; text-indent: 24.5pt">(3) To remove
  from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b) The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual
  report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(h) 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 provisions described in Item 6 above, or otherwise, the Registrant has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
  for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer
  or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="break-before: page; 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES</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">Pursuant to the requirements of the Securities
  Act of 1933, the registrant has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized in the City of Taipei on June 27, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><B>ABVC BIOPHARMA, INC.</B></FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    <TR>
      <TD STYLE="width: 3%">&nbsp;</TD>
      <TD STYLE="width: 37%">&nbsp;</TD>
      <TD STYLE="width: 60%">&nbsp;</TD>
      </TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Uttam Patil</I></FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Uttam Patil</FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer </FONT></TD>
      <TD>&nbsp;</TD>
      </TR>
    </TABLE>
  <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%">
    <TR>
      <TD COLSPAN="2" STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><B>ABVC BIOPHARMA, INC.</B></FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="width: 3%">&nbsp;</TD>
      <TD STYLE="width: 37%">&nbsp;</TD>
      <TD STYLE="width: 60%">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Uttam Patil</I></FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Uttam Patil</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">Interim Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
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  <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; text-align: center"><B>POWER OF ATTORNEY</B></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; text-indent: 0.5in"><B>KNOW ALL MEN BY THESE PRESENTS</B>,
  that each person whose signature appears below constitutes and appoints Uttam Patil as his or her true and lawful attorney-in-fact, with
  full power of substitution and resubstitution for him and in his or her name, place and stead, in any and all capacities to sign any and
  all amendments including post-effective amendments to this registration statement and to file the same, with all exhibits thereto, and
  other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said attorney-in-fact
  or his substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the&nbsp;Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on June 27,
  2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></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; width: 35%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 52%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 11%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Uttam Patil</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Uttam Patil</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Uttam Patil</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Interim Chief Financial Officer</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Uttam Patil</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Eugene Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Eugene Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Yen-Hsin Chou</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Yen-Hsin Chou</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Hsin-Hui Miao</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Hsin-Hui Miao</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Tsang-Ming Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Tsang-Ming Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Shuling Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Shuling Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Norimi Sakamoto</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Norimi Sakamoto</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Tsung-Shann Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Tsung-Shann Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Chang-Jen Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chang-Jen Jiang</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Yoshinobu Odaira</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Yoshinobu Odaira</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Che-Wei Hsu</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Che-Wei Hsu </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Yu-Min (Francis) Chung </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">June 27, 2025</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Yu-Min (Francis) Chung </FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 9; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 9%; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea024658001ex5-1_abvc.htm">Opinion of Hunter Taubman Fischer &amp; Li LLC</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">10.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000462/abvcexhibit4.htm"><FONT STYLE="font-size: 10pt">2016 Equity Incentive Plan (Incorporated by reference to Exhibit 4.1 to Company&rsquo;s Registration Statement on Form S-8, filed with the SEC on February 17, 2016)</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">10.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm"><FONT STYLE="font-size: 10pt">Amended and Restated 2016 Equity Incentive Plan (Incorporated by reference
      to Exhibit 10.17 to Company&rsquo;s Annual Report on Form 10-K, filed with the SEC on March 16, 2021)</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">10.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea024658001ex10-3_abvc.htm">Second Amended and Restated 2016 Equity Incentive Plan</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea024658001ex23-1_abvc.htm">Consent of Simon &amp; Edward, LLP</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea024658001ex5-1_abvc.htm">Consent of Hunter Taubman Fischer &amp; Li LLC (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea024658001ex-fee_abvc.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0246580-s8_abvc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 69955}]
metadata_filer: {"company-data": {"conformed-name": "ABVC BIOPHARMA, INC.", "cik": "0001173313", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "ein": "260014658", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-288377", "film-number": "251086174"}, "business-address": {"street1": "44370 OLD WARM SPRINGS BLVD.", "city": "FREMONT", "state": "CA", "zip": "94538", "phone": "510-668-0881"}, "mail-address": {"street1": "44370 OLD WARM SPRINGS BLVD.", "city": "FREMONT", "state": "CA", "zip": "94538"}, "former-company": [{"former-conformed-name": "American BriVision (Holding) Corp", "date-changed": "20160111"}, {"former-conformed-name": "METU BRANDS, INC.", "date-changed": "20150908"}, {"former-conformed-name": "ECOLOGY COATINGS, INC.", "date-changed": "20080821"}]}
text: As filed with the Securities and Exchange Commission
  on June 27, 2025
  Registration No. 333-[●]
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  ABVC BIOPHARMA, INC.
  (Exact name of registrant as specified in its charter)
  Nevada
  26-0014658
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  44370 Old Warm Springs Blvd.,
  Fremont, CA 94538
  (510) 668-0881
  (Address of Principal Executive Offices) (Zip Code)
  Second Amended and Restated 2016 Equity Incentive
  Plan
  (Full title of the plan)
  Dr. Uttam Patil
  Chief Executive Officer
  44370 Old Warm Springs Blvd.,
  Fremont, CA 94538
  (510)-668-0881- telephone
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With a copy to:
  Louis Taubman, Esq.
  Hunter Taubman Fischer & Li LLC
  950 Third Avenue, 19
  th
  Floor
  New York, New York 10022
  Telephone: (917) 512-0827
  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.
  ☐
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 is being
  filed by ABVC BIOPHARMA, INC. (the "Registrant") to register an additional 2,515,989 shares of common stock, par value $0.001
  per share (the "Common Stock"), authorized for issuance under the Second Amended and Restated 2016 Equity Incentive Plan (the
  "Second Amended and Restated 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 document(s) containing the information
  specified in this Part I will be sent or given to participants in the 2016 Plan in accordance with Rule 428(b)(1) under the Securities
  Act. Such documents need not be filed with the Securities and Exchange Commission (the "Commission") either as part of this
  Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the Securities Act. These document(s)
  and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute
  a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents filed by the Company with
  the Securities and Exchange Commission (the "SEC" or "Commission") pursuant to the Securities Act and the Securities
  Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference:
  ●
  The Company's Annual Report on
  Form 10-K
  for the year ending December 31, 2024, filed with the SEC on April 15, 2025;
  ●
  The Company's Quarterly Report on
  Form 10-Q
  for the quarter ended March 31, 2025, filed with the SEC on April 30, 2025;
  ●
  The Company's Current Report
  on
  Form 8-K
  , filed with the SEC on January 6, 2025;
  ●
  The Company's Current Report on
  Form 8-K
  ,
      filed with the SEC on March 7, 2025;
  ●
  The
  Company's Current Report on
  Form
  8-K
  , filed with the SEC on April 15, 2025;
  ●
  The Company's Current Report on
  Form 8-K/A
  ,
      filed with the SEC on April 16, 2025;
  ●
  The Company's Current Report on
  Form 8-K
  ,
      filed with the SEC on April 30, 2025;
  ●
  The Company's Current Report on
  Form 8-K
  , filed with the SEC on May 1, 2025;
  ●
  The Company's Current Report on
  Form 8-K/A
  , filed with the SEC on May 2, 2025;
  ●
  The Company's Current Report on
  Form 8-K/A
  , filed with the SEC
      on May 6, 2025;
  ●
  The Company's Current Report on
  Form 8-K/A
  , filed with the SEC
      on May 14, 2025;
  ●
  The Company's Current Report on
  Form 8-K/A
  , filed with the SEC
      on May 30, 2025;
  ●
  The Company's Current Report on
  Form 8-K
  , filed with the SEC on June 4, 2025;
  ●
  The description of the Company's common stock and securities contained on
  Form 10-K
  filed with the SEC on April 15, 2025, under Section 12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such description; and
  ●
  All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered hereby have been sold or that 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 such reports and 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 purposes of this Registration Statement to the extent that a statement herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.
  II-
  1
  ITEM 4. DESCRIPTION OF SECURITIES.
  The Company's authorized capital stock consists
  of:
  ●
  100,000,000 shares of Common Stock, $0.001 par value per share; and
  ●
  20,000,000 shares of preferred stock, $0.001 par value per share.
  Our Common Stock may be issued for such consideration
  as may be fixed from time to time by our board of directors. Our board of directors may issue such shares of our Common Stock in one or
  more series, with such voting powers, shall be stated in the resolution or resolutions.
  C
  ommon Stock
  As of the date hereof, there are 16,773,261 shares of
  our Common Stock issued and outstanding. Holders of Common Stock are entitled to cast one vote for each share on all matters submitted
  to a vote of stockholders, including the election of directors. The holders of Common Stock are entitled to receive ratably such dividends,
  if any, as may be declared by the Board out of funds legally available therefore. Such holders do not have any preemptive or other rights
  to subscribe for additional shares. All holders of Common Stock are entitled to share ratably in any assets for distribution to stockholders
  upon the liquidation, dissolution or winding up of the Company, subject to prior distribution rights of preferred stock then outstanding.
  There are no conversions, redemptions or sinking fund provisions applicable to the Common Stock. All outstanding shares of Common Stock
  are fully paid and non-assessable.
  Preferred Stock
  As of the date hereof, there is no preferred stock
  outstanding. Pursuant to the articles of incorporation of the Company, the Board of Directors is expressly granted the authority to issue
  preferred stock up to 20,000,000 shares and prescribe its designations.
  The following description of preferred stock and
  the description of the terms of any particular series of preferred stock of the Company are not complete. The Company's Board of
  Directors has the authority, without further action by the stockholders, to issue shares of preferred stock in one or more series and
  to fix the rights, preferences, privileges and restrictions granted to or imposed upon the preferred stock. Any or all of these rights
  may be greater than the rights of the Company's Common Stock. These descriptions are qualified in their entirety by reference to
  the Company's Articles of Incorporation, as amended, and the certificate of designation relating to each such series.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
  Not applicable.
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  Nevada Revised Statutes Section
  ("NRS") 78.138 Subsection 7 provides that, subject to certain very limited statutory exceptions, a director or officer is
  not personally liable to the corporation or its stockholders for any damages as a result of any act or failure to act in his or her capacity
  as a director or officer, unless it is proven that the act or failure to act constituted a breach of his or her fiduciary duties as a
  director or officer and such breach of those duties involved intentional misconduct, fraud or a knowing violation of law.
  Our Articles of Incorporation,
  as amended, provide that we will indemnify any person against expenses including without limitation, attorney's fees, judgments,
  fines and amounts paid in settlement, actually and reasonably incurred by reason of the fact that he or she is or was a director or officer,
  or is or was serving at our request as a director or officer of another corporation, partnership, joint venture, trust or other enterprise,
  in call circumstances in which, and to the extent that, such indemnification is permitted and provided for by the laws of the State of
  Nevada then in effect (the "Indemnification Provision").
  II-
  2
  Nevada law provides a statutory
  framework covering indemnification of our directors and officers against liabilities and expenses arising out of legal proceedings brought
  against them by reason of their status or service as directors or officers. NRS 78.7502 provides that a 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 the person 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 the person in connection with the defense or settlement of the action or suit if the person:
  (a) Is not liable pursuant
  to NRS 78.138; or
  (b) Acted in good faith
  and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe the conduct was unlawful.
  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.
  To the extent that a director,
  officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
  referred to in subsections 1 and 2 of NRS Section 78.7502, or in defense of any claim, issue or matter therein, the corporation shall
  indemnify him or her against expenses, including attorneys' fees, actually and reasonably incurred by him or her in connection with
  the defense.
  The board of directors may
  cause the Company to purchase and maintain insurance on behalf of any person who is or was a director or officer of the corporation, or
  is or was serving at the request of the Company as a director or officer of another corporation, or as its representative in a partnership,
  joint venture. trust or other enterprise against any liability asserted against such person and incurred in any such capacity or arising
  out of such status, whether or not the Company would have the power to indemnify such person.
  The board of directors may
  from time to time adopt further Bylaws with respect to indemnification and amend the Bylaws to provide at all times the fullest indemnification
  permitted by the general corporation law of Nevada, as amended.
  The foregoing summaries are
  necessarily subject to the complete text of the statute, the Articles, the By-Laws and the agreements referred to above and are qualified
  in their entirety by reference thereto.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  ITEM 8. EXHIBITS.
  See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein by reference.
  ITEM 9. UNDERTAKINGS.
  (a) The undersigned Registrant
  hereby undertakes:
  (1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus required
  by Section 10(a)(3) of the Securities Act;
  II-
  3
  (ii) To reflect in the prospectus
  any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement;
  (iii) To include any material information
  with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information
  in this Registration Statement;
  provided, however,
  that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section
  13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  (2) That, for
  the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3) To remove
  from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual
  report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial
  bona fide
  offering thereof.
  (h) 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 provisions described in Item 6 above, or otherwise, the Registrant has been advised that in the opinion of the Commission such
  indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim
  for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer
  or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer
  or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the
  matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto
  duly authorized in the City of Taipei on June 27, 2025.
  ABVC BIOPHARMA, INC.
  By:
  /s/ Uttam Patil
  Uttam Patil
  Chief Executive Officer
  ABVC BIOPHARMA, INC.
  By:
  /s/ Uttam Patil
  Uttam Patil
  Interim Chief Financial Officer
  II-
  5
  POWER OF ATTORNEY
  KNOW ALL MEN BY THESE PRESENTS
  ,
  that each person whose signature appears below constitutes and appoints Uttam Patil as his or her true and lawful attorney-in-fact, with
  full power of substitution and resubstitution for him and in his or her name, place and stead, in any and all capacities to sign any and
  all amendments including post-effective amendments to this registration statement and to file the same, with all exhibits thereto, and
  other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said attorney-in-fact
  or his substitute, each acting alone, may lawfully do or cause to be done by virtue thereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on June 27,
  2025.
  Signature
  Title
  Date
  /s/ Uttam Patil
  President and Chief Executive Officer
  June 27, 2025
  Uttam Patil
  (Principal Executive Officer)
  /s/ Uttam Patil
  Interim Chief Financial Officer
  June 27, 2025
  Uttam Patil
  (Principal Financial and Accounting Officer)
  /s/ Eugene Jiang
  Chairman of the Board of Directors
  June 27, 2025
  Eugene Jiang
  /s/ Yen-Hsin Chou
  Director
  June 27, 2025
  Yen-Hsin Chou
  /s/ Hsin-Hui Miao
  Director
  June 27, 2025
  Hsin-Hui Miao
  /s/ Tsang-Ming Jiang
  Director
  June 27, 2025
  Tsang-Ming Jiang
  /s/ Shuling Jiang
  Director
  June 27, 2025
  Shuling Jiang
  /s/ Norimi Sakamoto
  Director
  June 27, 2025
  Norimi Sakamoto
  /s/ Tsung-Shann Jiang
  Director
  June 27, 2025
  Tsung-Shann Jiang
  /s/ Chang-Jen Jiang
  Director
  June 27, 2025
  Chang-Jen Jiang
  /s/ Yoshinobu Odaira
  Director
  June 27, 2025
  Yoshinobu Odaira
  /s/ Che-Wei Hsu
  Director
  June 27, 2025
  Che-Wei Hsu
  /s/ Yu-Min (Francis) Chung
  Director
  June 27, 2025
  Yu-Min (Francis) Chung
  II-
  6
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  5.1*
  Opinion of Hunter Taubman Fischer & Li LLC
  10.1
  2016 Equity Incentive Plan (Incorporated by reference to Exhibit 4.1 to Company's Registration Statement on Form S-8, filed with the SEC on February 17, 2016)
  10.2
  Amended and Restated 2016 Equity Incentive Plan (Incorporated by reference
      to Exhibit 10.17 to Company's Annual Report on Form 10-K, filed with the SEC on March 16, 2021)
  10.3*
  Second Amended and Restated 2016 Equity Incentive Plan
  23.1*
  Consent of Simon & Edward, LLP
  23.2*
  Consent of Hunter Taubman Fischer & Li LLC (included in Exhibit 5.1)
  107*
  Filing Fee Table
  *
  Filed herewith
  II-7