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  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; 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">&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 February 25, 2022</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>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"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER THE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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"><B>GUERRILLA RF, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in its charter)</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%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><B>85-3837067</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">(State or other jurisdiction of</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">(I.R.S. Employer</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">incorporation or organization)</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center">Identification Number)</TD></TR>
    </TABLE>
  <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>1196 Pleasant Ridge Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Suite 5</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Greensboro, NC 27409</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(336) 510-7840</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">(Address, including zip code, and telephone number,
  including area code, of Registrant&rsquo;s principal executive offices)</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>2014 Long-Term Stock Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2021 Equity Incentive Plan</B></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>John Berg</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Financial Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1196 Pleasant Ridge Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Suite 5</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Greensboro, NC 27409</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(336) 510-7840</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"><B>Please send copies of all communications to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Iain MacSween, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Brooks, Pierce, McLendon, Humphrey &amp; Leonard,
  LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>230 North Elm Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2000 Renaissance Plaza</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Greensboro, NC 27401</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(336) 373-8850</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">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 definition 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 Securities Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
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    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 21%; padding: 0.25pt; font-size: 10pt">Large accelerated filer</TD>
      <TD STYLE="width: 10%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 28%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 26%; padding: 0.25pt; font-size: 10pt">Accelerated filer</TD>
      <TD STYLE="width: 15%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">Non-accelerated filer</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">Smaller reporting company</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">Emerging growth company</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</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">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: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>&nbsp;<BR>
  </B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><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: center"><B>PART I</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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information required by Item 1 and Item 2
  of Part I of Form&nbsp;S-8&nbsp;is omitted from this filing in accordance with Rule 428 under the Securities Act of 1933, as amended (the
  &ldquo;Securities Act&rdquo;), and the introductory note to Part I of Form&nbsp;S-8.&nbsp;These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of Form&nbsp;S-8,&nbsp;taken together, constitute a prospectus
  that meets the requirements of Section&nbsp;10(a) of the Securities Act.</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>PART II</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"><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 Registrant
  with the Securities and Exchange Commission (the &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, except to the extent that any information
  contained in such filings is deemed &ldquo;furnished&rdquo; and not &ldquo;filed&rdquo; (pursuant to Item 2.02 or Item 7.01 of any Current
  Report on Form 8-K or other applicable Commission rules):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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: 49px; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 25px; padding: 0.25pt; font-size: 10pt">(a)</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">the Registrant&rsquo;s prospectus filed with the Commission on February 14, 2022 pursuant to Rule 424(b) under the Securities Act relating to the Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021067109/fs12021_guerrillarf.htm">Form S-1</A>, as amended (File No. 333-261860), which contains audited financial statements for the Registrant&rsquo;s latest fiscal year for which such statements have been filed;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">(b)</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">the Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021054809/ea149216-8k_guerrillarf.htm">October 27, 2021</A>; <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021060226/ea150923-8k_guerrillarf.htm">November 17, 2021</A>; <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021065111/ea152301-8k_guerrillarf.htm">December 14, 2021</A>; and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390022005643/ea155038-8k_guerrillarf.htm">February 7, 2022</A>;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">(c)</TD>
      <TD STYLE="padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">the Registrant&rsquo;s Current Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021058825/ea150472-8ka1_guerrill.htm">Form 8-K/A</A> filed with the
      Commission on November 15, 2021;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">(d)</TD>
      <TD STYLE="padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021023306/f10k2020_laffinacquisition.htm">Form 10-K</A> filed with the Commission
      on April 28, 2021; and</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">(e)</TD>
      <TD STYLE="padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">the Registrant&rsquo;s Quarterly Reports on Form 10-Q filed with the
      Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021027025/f10q0321_laffinacquisition.htm">May 17, 2021</A>; <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021042895/f10q0621_laffinacq.htm">August 16, 2021</A>; and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1832487/000121390021054026/f10q0921_laffinacq.htm">October 21, 2021</A>.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></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">All documents filed by the Registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (excluding any information furnished pursuant to&nbsp;Item 2.02 or Item 7.01
  of any Current Report on Form 8-K or other applicable Commission rules)&nbsp; subsequent to the filing of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which 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 documents, except as to specific sections of such documents as set forth therein. Any statement contained
  in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be
  incorporated by reference herein modifies or supersedes such statement.</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 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</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">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers.</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; text-align: justify">The Registrant is incorporated under the laws
  of the State of Delaware. Section 145 of the Delaware General Corporation Law (the &ldquo;DGCL&rdquo;) authorizes a court to award, or
  a corporation&rsquo;s board of directors to grant, indemnity to directors and officers under certain circumstances and subject to certain
  limitations. The terms of Section 145 of the DGCL are sufficiently broad to permit indemnification under certain circumstances for liabilities,
  including reimbursement of expenses incurred, arising under the Securities Act.</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 permitted by the DGCL, the Registrant&rsquo;s
  amended and restated certificate of incorporation contains provisions that limit the liability of a director for monetary damages to the
  fullest extent permitted by law. Consequently, the Registrant&rsquo;s directors will not be personally liable to the Registrant or its
  stockholders for monetary damages for any breach of fiduciary duties as directors, except liability for:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">any breach of the director&rsquo;s duty of loyalty to the
  Registrant or its stockholders;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">any act or omission not in good faith or that involves intentional
  misconduct or a knowing violation of law;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">unlawful payments of dividends or unlawful stock repurchases
  or redemptions as provided in Section&nbsp;174 of the DGCL; or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: justify">any transaction from which the director derived an improper
  personal benefit.</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">The Registrant&rsquo;s amended and restated certificate
  of incorporation and amended and restated bylaws require the Registrant to indemnify its directors and officers to the maximum extent
  not prohibited by the DGCL and allow the Registrant to indemnify other employees and agents as set forth in the DGCL.&nbsp;Subject to
  certain limitations, the Registrant&rsquo;s amended and restated bylaws also require the Registrant to advance expenses incurred by its
  directors and officers for the defense of any action for which indemnification is required or permitted, subject to very limited exceptions.</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 Registrant has entered, and intends to continue
  to enter, into separate indemnification agreements with its directors, officers, and certain of its other employees. These agreements,
  among other things, require the Registrant to indemnify its directors, officers, and key employees for certain expenses, including attorneys&rsquo;
  fees, judgments, fines, and settlement amounts actually and reasonably incurred by such director, officer, or key employee in any action
  or proceeding arising out of their service to the Registrant or any of its subsidiaries or any other company or enterprise to which the
  person provides services at the Registrant&rsquo;s request. Subject to certain limitations, the Registrant&rsquo;s indemnification agreements
  also require the Registrant to advance expenses incurred by its directors, officers, and key employees for the defense of any action for
  which indemnification is required or permitted.</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 Registrant also maintains directors&rsquo;
  and officers&rsquo; liability insurance.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption From Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</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></B></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</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 0pt 0.5in">The following exhibits are filed herewith:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt"><B>Exhibit</B></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD COLSPAN="7" STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Incorporated by Reference</B></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt; text-align: center"><B>Filed</B></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 7%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><B>Number</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 46%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><B>Exhibit Description</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 8%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Form</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 8%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>File No.</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 8%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Exhibit</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Filing Date</B></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 8%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><B>Herewith</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">4.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021054809/ea149216ex3-2_guerrilla.htm">Amended and restated certificate of incorporation, filed with the Secretary of State of the State of Delaware on October 22, 2021</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">8-K</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">000-56238</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">3.2</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding: 0.25pt; text-align: center">October 27, 2021</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">4.2</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021054809/ea149216ex3-3_guerrilla.htm">Amended and restated bylaws</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">8-K</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">000-56238</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">3.3</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding: 0.25pt; text-align: center">October 27, 2021</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">5.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea156189ex5-1_guerrilla.htm">Opinion of Brooks, Pierce, McLendon, Humphrey, and Leonard, LLP as to the validity of the shares of the Registrant&rsquo;s common stock</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">23.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea156189ex23-1_guerrilla.htm">Consent of Dixon Hughes Goodman LLP, independent registered public accounting firm</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">23.2</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea156189ex23-2_guerrilla.htm">Consent of Raich Ende Malter &amp; Co. LLP, independent registered public accounting firm.</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">23.3</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea156189ex5-1_guerrilla.htm">Consent of Brooks, Pierce, McLendon, Humphrey and Leonard, LLP (included in Exhibit 5.1)</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">24.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="#a_001">Power of Attorney (included in the signature page hereof)</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">99.1</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021054809/ea149216ex10-11_guerrilla.htm">Guerrilla RF, Inc. 2014 Long-Term Stock Incentive Plan and form of award agreements</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">8-K</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">000-56238</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">10.11</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding: 0.25pt; text-align: center">October 27, 2021</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">99.2</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021067109/fs12021ex10-15_guerrillarf.htm">Guerrilla RF, Inc. 2021 Equity Incentive Plan and form of stock bonus award agreement.</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">S-1</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">333-261860</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">10.15</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding: 0.25pt; text-align: center">December 23, 2021</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt">99.3</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1832487/000121390021054809/ea149216ex10-12_guerrilla.htm">Form of award agreements for 2021 Equity Incentive Plan</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">8-K</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">000-56238</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">10.12</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding: 0.25pt; text-align: center">October 27, 2021</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt">107</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea156189ex-fee_guerrilla.htm">Calculation of Filing Fee Table</A></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center">X</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>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify">A.</TD>
      <TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1in">(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 0.5in; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">(i) To include any
  prospectus required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">(ii) To reflect
  in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">Notwithstanding
  the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not
  exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
  in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
  no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo;
  table in the effective Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">(iii) To include
  any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material
  change to such information in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in"></P>
  
  <!-- Field: Page; Sequence: 4 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- 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 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in"><U>provided</U>,
  <U>however</U>, that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section
  13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1in">(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 0.5in; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 1in">(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 0.5in; text-indent: 1in">&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: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify">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&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <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 CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify">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 hereby, 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.</TD></TR>
    </TABLE>
  <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>
  
  <!-- Field: Page; Sequence: 5 -->
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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; text-align: center"><B></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>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, 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 Greensboro,
  North Carolina, on this 25<SUP>th</SUP> day of February, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt"><B>GUERRILLA RF, INC.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 4%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 36%; padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">By:</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt">/s/ Ryan Pratt</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">Ryan Pratt</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">Chief Executive Officer</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><A NAME="a_001"></A>POWER OF ATTORNEY</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; text-indent: 0.5in"><B>KNOW ALL PERSONS BY THESE
  PRESENTS</B>, that each person whose signature appears below hereby constitutes and appoints Ryan Pratt and John Berg, and each of them,
  as his true and lawful attorney-in-fact and agent with full power of substitution, for him in any and all capacities, to sign any and
  all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits
  thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact
  and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith,
  as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
  and agent, or his substitute, may lawfully 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; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on the date indicated:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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="border-bottom: Black 1.5pt solid; width: 25%"><B>Signature</B></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 51%"><B>Title</B></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD></TD>
      <TD></TD>
      <TD></TD>
      <TD></TD>
      <TD STYLE="text-align: center"></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <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">/s/ Ryan Pratt</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Chief Executive Officer, and Chairman of the Board</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Ryan Pratt</TD>
      <TD>&nbsp;</TD>
      <TD>of Directors &nbsp;(<I>principal executive officer</I>)</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">
      <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">/s/ John Berg</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Chief Financial Officer</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>John Berg</TD>
      <TD>&nbsp;</TD>
      <TD>(<I>principal financial and accounting officer</I>)</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">
      <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">/s/ David Bell</P></TD>
      <TD></TD>
      <TD>
      <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">Director</P></TD>
      <TD></TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>David Bell</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">
      <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">/s/ James E. Dunn</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Director</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>James (Jed) E. Dunn</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">
      <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">/s/ William J. Pratt</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Director</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>William J. Pratt</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">
      <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">/s/ Gary Smith</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Director</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Gary Smith</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">
      <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">/s/ Greg Thompson</P></TD>
      <TD>&nbsp;</TD>
      <TD>
      <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">Director</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
      <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">February 25, 2022</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Greg Thompson</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea156189-s8_guerrilla.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 61206}]
metadata_filer: {"company-data": {"conformed-name": "Guerrilla RF, Inc.", "cik": "0001832487", "assigned-sic": "3674", "irs-number": "853837067", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-263024", "film-number": "22679103"}, "business-address": {"street1": "1196 PLEASANT RIDGE ROAD,", "street2": "SUITE 5", "city": "GREENSBORO", "state": "NC", "zip": "27409", "phone": "3365107840"}, "mail-address": {"street1": "1196 PLEASANT RIDGE ROAD,", "street2": "SUITE 5", "city": "GREENSBORO", "state": "NC", "zip": "27409"}, "former-company": {"former-conformed-name": "Laffin Acquisition Corp.", "date-changed": "20201116"}}
text: As filed with the Securities and Exchange Commission
  on February 25, 2022
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE
  SECURITIES ACT OF 1933
  GUERRILLA RF, INC.
  (Exact name of Registrant as specified in its charter)
  Delaware
  85-3837067
  (State or other jurisdiction of
  (I.R.S. Employer
  incorporation or organization)
  Identification Number)
  1196 Pleasant Ridge Road
  Suite 5
  Greensboro, NC 27409
  (336) 510-7840
  (Address, including zip code, and telephone number,
  including area code, of Registrant's principal executive offices)
  2014 Long-Term Stock Incentive Plan
  2021 Equity Incentive Plan
  (Full title of the plans)
  John Berg
  Chief Financial Officer
  1196 Pleasant Ridge Road
  Suite 5
  Greensboro, NC 27409
  (336) 510-7840
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Please send copies of all communications to:
  Iain MacSween, Esq.
  Brooks, Pierce, McLendon, Humphrey & Leonard,
  LLP
  230 North Elm Street
  2000 Renaissance Plaza
  Greensboro, NC 27401
  (336) 373-8850
  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 definition of "large accelerated filer", "accelerated filer", "smaller reporting company",
  and "emerging growth company" in Rule 12b-2 of the Securities 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.
  ☐
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information required by Item 1 and Item 2
  of Part I of Form S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act of 1933, as amended (the
  "Securities Act"), and the introductory note to Part I of Form S-8. These documents and the documents incorporated
  by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8, taken together, constitute a prospectus
  that meets the requirements of Section 10(a) of the Securities Act.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed by the Registrant
  with the Securities and Exchange Commission (the "Commission") pursuant to the Securities Act and the Securities Exchange
  Act of 1934, as amended (the "Exchange Act") are incorporated herein by reference, except to the extent that any information
  contained in such filings is deemed "furnished" and not "filed" (pursuant to Item 2.02 or Item 7.01 of any Current
  Report on Form 8-K or other applicable Commission rules):
  (a)
  the Registrant's prospectus filed with the Commission on February 14, 2022 pursuant to Rule 424(b) under the Securities Act relating to the Registration Statement on
  Form S-1
  , as amended (File No. 333-261860), which contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed;
  (b)
  the Registrant's Current Reports on Form 8-K filed with the Commission on
  October 27, 2021
  ;
  November 17, 2021
  ;
  December 14, 2021
  ; and
  February 7, 2022
  ;
  (c)
  the Registrant's Current Report on
  Form 8-K/A
  filed with the
      Commission on November 15, 2021;
  (d)
  the Registrant's Annual Report on
  Form 10-K
  filed with the Commission
      on April 28, 2021; and
  (e)
  the Registrant's Quarterly Reports on Form 10-Q filed with the
      Commission on
  May 17, 2021
  ;
  August 16, 2021
  ; and
  October 21, 2021
  .
  All documents filed by the Registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (excluding any information furnished pursuant to Item 2.02 or Item 7.01
  of any Current Report on Form 8-K or other applicable Commission rules)  subsequent to the filing of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which 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 documents, except as to specific sections of such documents as set forth therein. Any statement contained
  in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be
  incorporated by reference herein modifies or supersedes such statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  1
  Item 6. Indemnification of Directors and Officers.
  The Registrant is incorporated under the laws
  of the State of Delaware. Section 145 of the Delaware General Corporation Law (the "DGCL") authorizes a court to award, or
  a corporation's board of directors to grant, indemnity to directors and officers under certain circumstances and subject to certain
  limitations. The terms of Section 145 of the DGCL are sufficiently broad to permit indemnification under certain circumstances for liabilities,
  including reimbursement of expenses incurred, arising under the Securities Act.
  As permitted by the DGCL, the Registrant's
  amended and restated certificate of incorporation contains provisions that limit the liability of a director for monetary damages to the
  fullest extent permitted by law. Consequently, the Registrant's directors will not be personally liable to the Registrant or its
  stockholders for monetary damages for any breach of fiduciary duties as directors, except liability for:
  ●
  any breach of the director's duty of loyalty to the
  Registrant or its stockholders;
  ●
  any act or omission not in good faith or that involves intentional
  misconduct or a knowing violation of law;
  ●
  unlawful payments of dividends or unlawful stock repurchases
  or redemptions as provided in Section 174 of the DGCL; or
  ●
  any transaction from which the director derived an improper
  personal benefit.
  The Registrant's amended and restated certificate
  of incorporation and amended and restated bylaws require the Registrant to indemnify its directors and officers to the maximum extent
  not prohibited by the DGCL and allow the Registrant to indemnify other employees and agents as set forth in the DGCL. Subject to
  certain limitations, the Registrant's amended and restated bylaws also require the Registrant to advance expenses incurred by its
  directors and officers for the defense of any action for which indemnification is required or permitted, subject to very limited exceptions.
  The Registrant has entered, and intends to continue
  to enter, into separate indemnification agreements with its directors, officers, and certain of its other employees. These agreements,
  among other things, require the Registrant to indemnify its directors, officers, and key employees for certain expenses, including attorneys'
  fees, judgments, fines, and settlement amounts actually and reasonably incurred by such director, officer, or key employee in any action
  or proceeding arising out of their service to the Registrant or any of its subsidiaries or any other company or enterprise to which the
  person provides services at the Registrant's request. Subject to certain limitations, the Registrant's indemnification agreements
  also require the Registrant to advance expenses incurred by its directors, officers, and key employees for the defense of any action for
  which indemnification is required or permitted.
  The Registrant also maintains directors'
  and officers' liability insurance.
  Item 7. Exemption From Registration Claimed.
  Not applicable.
  2
  Item 8. Exhibits.
  The following exhibits are filed herewith:
  Exhibit
  Incorporated by Reference
  Filed
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  Herewith
  4.1
  Amended and restated certificate of incorporation, filed with the Secretary of State of the State of Delaware on October 22, 2021
  8-K
  000-56238
  3.2
  October 27, 2021
  4.2
  Amended and restated bylaws
  8-K
  000-56238
  3.3
  October 27, 2021
  5.1
  Opinion of Brooks, Pierce, McLendon, Humphrey, and Leonard, LLP as to the validity of the shares of the Registrant's common stock
  X
  23.1
  Consent of Dixon Hughes Goodman LLP, independent registered public accounting firm
  X
  23.2
  Consent of Raich Ende Malter & Co. LLP, independent registered public accounting firm.
  X
  23.3
  Consent of Brooks, Pierce, McLendon, Humphrey and Leonard, LLP (included in Exhibit 5.1)
  X
  24.1
  Power of Attorney (included in the signature page hereof)
  X
  99.1
  Guerrilla RF, Inc. 2014 Long-Term Stock Incentive Plan and form of award agreements
  8-K
  000-56238
  10.11
  October 27, 2021
  99.2
  Guerrilla RF, Inc. 2021 Equity Incentive Plan and form of stock bonus award agreement.
  S-1
  333-261860
  10.15
  December 23, 2021
  99.3
  Form of award agreements for 2021 Equity Incentive Plan
  8-K
  000-56238
  10.12
  October 27, 2021
  107
  Calculation of Filing Fee Table
  X
  Item 9. Undertakings.
  A.
  The undersigned Registrant hereby undertakes:
  (1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any
  prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect
  in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement.
  Notwithstanding
  the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not
  exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
  in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
  no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee"
  table in the effective Registration Statement;
  (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;
  3
  provided
  ,
  however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section
  13 or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (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 hereby, 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.
  4
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act, 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 Greensboro,
  North Carolina, on this 25
  th
  day of February, 2022.
  GUERRILLA RF, INC.
  By:
  /s/ Ryan Pratt
  Ryan Pratt
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS
  , that each person whose signature appears below hereby constitutes and appoints Ryan Pratt and John Berg, and each of them,
  as his true and lawful attorney-in-fact and agent with full power of substitution, for him in any and all capacities, to sign any and
  all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits
  thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact
  and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith,
  as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact
  and agent, or his substitute, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act, this Registration Statement has been signed by the following persons in the capacities indicated on the date indicated:
  Signature
  Title
  Date
  /s/ Ryan Pratt
  Chief Executive Officer, and Chairman of the Board
  February 25, 2022
  Ryan Pratt
  of Directors  (
  principal executive officer
  )
  /s/ John Berg
  Chief Financial Officer
  February 25, 2022
  John Berg
  (
  principal financial and accounting officer
  )
  /s/ David Bell
  Director
  February 25, 2022
  David Bell
  /s/ James E. Dunn
  Director
  February 25, 2022
  James (Jed) E. Dunn
  /s/ William J. Pratt
  Director
  February 25, 2022
  William J. Pratt
  /s/ Gary Smith
  Director
  February 25, 2022
  Gary Smith
  /s/ Greg Thompson
  Director
  February 25, 2022
  Greg Thompson
  5