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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 July 22, 2021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</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>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>
  
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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>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><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</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"></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>COMSovereign Holding Corp.</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 0.1in; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in; text-align: center"></P>
  
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  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; padding-bottom: 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nevada</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; padding-bottom: 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>46-5538504</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other Jurisdiction <BR>
  of Incorporation or Organization)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(IRS Employer Identification No.)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; padding-bottom: 0.75pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5000 Quorum Drive, Suite 400</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dallas, TX</B></P></TD>
      <TD STYLE="text-align: center; width: 2%; padding-bottom: 1.5pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: black 1.5pt solid; padding-bottom: 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>75254</B></FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(zip code)</FONT></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"></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>COMSovereign Holding Corp. 2020 Long-Term 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Kevin Sherlock</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>COMSovereign Holding Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>5000 Quorum Drive, Suite 400</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dallas, TX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(904) 834-4400</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"><I>With a copy to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Eric M. Hellige, Esq</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pryor Cashman LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>7 Times Square</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New&nbsp;York, NY 10036</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 421-4100</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">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">&nbsp;</P>
  
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    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 30%; text-align: left; padding-left: 0.375in">Large accelerated filer</TD>
      <TD STYLE="width: 20%">&#9744;</TD>
      <TD STYLE="width: 30%; text-align: left">Accelerated filer</TD>
      <TD STYLE="width: 20%">&#9744;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; padding-left: 0.375in">Non-accelerated filer</TD>
      <TD>&#9744;</TD>
      <TD STYLE="text-align: left">Smaller reporting company</TD>
      <TD>&#9746;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: left; padding-left: 0.375in">Emerging growth company</TD>
      <TD>&#9744;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</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">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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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>CALCULATION OF REGISTRATION FEE </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-weight: bold; text-align: left; white-space: nowrap">Title Of Securities To Be Registered(1)</TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>To Be</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registered</B></P></TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Maximum<BR> Offering Price<BR> Per Share</B>(2)</P></TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Maximum<BR> Aggregate<BR> Offering Price</B></P></TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD><TD STYLE="vertical-align: bottom; font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom; font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap">Amount Of<BR> Registration Fee</TD><TD STYLE="vertical-align: bottom; padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; padding-bottom: 1.5pt; text-indent: -12pt; padding-left: 12pt">Common Stock, $0.0001 par value (1)</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">8,333,334</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">1.85</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">15,416,667.90</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 1%; border-bottom: Black 1.5pt solid; text-align: left">$</TD><TD STYLE="width: 9%; border-bottom: Black 1.5pt solid; text-align: right">1,681.96</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-bottom: 4pt; text-indent: -12pt; padding-left: 12pt">Total:</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">8,333,334</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1.85</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">15,416,667.90</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 4pt double; text-align: left">$</TD><TD STYLE="border-bottom: Black 4pt double; text-align: right">1,681.96</TD><TD STYLE="padding-bottom: 4pt; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
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  <TD STYLE="width: 0.25in">(1)</TD><TD>Represents Common Stock, $0.0001 par value (the &ldquo;<I>Common Stock</I>&rdquo;) issuable under the COMSovereign Holding Corp. 2020
  Long-Term Incentive Plan.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in">(2)</TD><TD>Pursuant to Rule 457(c) of the Securities Act of 1933, as amended (the &ldquo;<I>Securities Act</I>&rdquo;), the proposed maximum
  offering price per share and the proposed maximum aggregate offering price are estimated solely for the purpose of calculating the registration
  fee, and are based on the average of the $1.91 high and $1.78 low sale prices of the Common Stock as quoted on the Nasdaq Capital Market
  on July 19, 2021, which date is within five business days prior to filing this Registration Statement.</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"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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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>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"><B>&nbsp;</B></P>
  
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  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 1.</B></TD><TD><B>Plan Information.*</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 2.</B></TD><TD><B>Registrant Information and Employee Plan Annual Information.*</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in">*</TD><TD>The documents containing the information specified in this Part I of Form S-8 (plan information and registration information and employee
  plan annual information) will be sent or given to employees as specified by the Securities and Exchange Commission (the &ldquo;<I>Commission</I>&rdquo;)
  pursuant to Rule 428(b)(1) of the Securities Act. Such documents are not required to be and are not filed with the Commission either as
  part of this registration statement (this &ldquo;<I>Registration Statement</I>&rdquo;) or as prospectuses or prospectus supplements pursuant
  to Rule 424. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II
  hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. The Registrant will
  provide a written statement to participants advising them of the availability without charge, upon written or oral request, of the documents
  incorporated by reference in Item 3 of Part II hereof and including the statement in the preceding sentence. The written statement to
  all participants will indicate the availability without charge, upon written or oral request, of other documents required to be delivered
  pursuant to Rule 428(b), and will include the address and telephone number to which the request is to be directed.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"></P>
  
  <!-- Field: Page; Sequence: 3; 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 0pt 0.25in; text-indent: -0.25in">&nbsp;</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"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 3.</B></TD><TD><B>Incorporation of Documents by Reference.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents filed with the Commission
  are hereby incorporated by reference in this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a) The
  Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021018749/f10k2020_comsovereign.htm">Form 10-K</A> for the year ended December 31, 2020, filed with the Commission on March 30, 2021.</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-indent: 0.5in">(b) The
  Registrant&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021027088/f10q0321_comsovereign.htm">Form 10-Q</A> for the quarter ended March 31, 2021, filed with the Commission on May 17, 2021.</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-indent: 0.5in">(c) The
  Registrant&rsquo;s Definitive Proxy Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021023793/def14a0421_comsovereign.htm">Schedule 14A</A> filed with the Commission on April&nbsp;30, 2021.</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-indent: 0.5in">(d) The
  Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021004593/ea134010-8k_comsovereign.htm">January 27, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021006829/ea134667-8k_comsovereign.htm">February 4, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021009108/ea135536-8k_comsovereign.htm">February 16, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021010998/ea136121-8k_comsovereign.htm">February 23, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021012369/ea136683-8k_comsovereign.htm">March 1, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021017627/ea138365-8k_comsovereign.htm">March 25, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021020433/ea139082-8k_comsovereign.htm">April 6, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021022540/ea139800_8k-comsovhol.htm">April 22, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021027014/ea140956-8k_comsovereign.htm">May 17, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021030815/ea142097-8k_comsovereign.htm">June 3, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021031351/ea142258-8k_comsovereignhold.htm">June 8, 2021</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021034363/ea143352-8k_comsoverign.htm">June 28, 2021</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021035093/ea143430-8k_comsovereign.htm">June 30, 2021</A> (other than portions of those documents furnished or not otherwise deemed to be filed).</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-indent: 0.5in">(e) The
  description of the Registrant&rsquo;s Common Stock contained in the Registrant&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021007080/fs12021_comsovereign.htm">Form S-1</A>, filed with
  the Commission on February 5, 2021, and any amendments or reports filed with the Commission for the purpose of updating such description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents subsequently filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act and, to the extent specifically designated therein, Current Reports
  on Form 8-K filed by the Registrant with the Commission that are identified in such forms as being incorporated into this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating that all of the 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 part hereof from the date of filing such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.5pt"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD><B>Description of Securities.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Not applicable</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Not applicable</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Our articles of incorporation provide that we
  possess and may exercise all powers of indemnification of our officers, directors, employees, agents and other persons and our bylaws
  also require us to indemnify our officers and directors as permitted under the provisions of the Nevada Revised Statutes. We also have
  contractual indemnification obligations under our agreements with our directors and officers. The foregoing indemnification obligations
  could result in our company incurring substantial expenditures to cover the cost of settlement or damage awards against directors and
  officers. These provisions and resultant costs may also discourage our Company from bringing a lawsuit against directors, officers and
  employees for breaches of their fiduciary duties, and may similarly discourage the filing of derivative litigation by our stockholders
  against our directors, officers and employees even though such actions, if successful, might otherwise benefit our company and stockholders.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 4; 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="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 8.</B></TD><TD><B>Exhibits.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">The following exhibits are filed as part of this
  Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 9%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      Number</B></FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 90%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description
      of Document</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021018749/f10k2020ex3-1_comsovereign.htm">The
      Restated Articles of Incorporation of COMSovereign Holding Corp., as in effect on the date hereof (incorporated by reference to Exhibit
      3.1 of the Company&rsquo;s Annual Report on Form 10-K filed March 30, 2021).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390020016652/f10k2019ex3-2_comsovereign.htm">The
      Amended and Restated By-laws of COMSovereign Holding Corp., as in effect on the date hereof (incorporated by reference to Exhibit
      3.2 of the Company&rsquo;s Annual Report on Form 10-K filed March 30, 2021).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1178727/000121390021023793/def14a0421_comsovereign.htm">COMSovereign
      Holding Corp. 2020 Long-Term Incentive Plan, as amended, dated February 25, 2021 (incorporated by reference to Appendix 1 of the
      Company&rsquo;s Definitive Proxy Statement on Schedule 14A filed with the Commission on April 30, 2021).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea144145ex5-1_comsovereign.htm">Opinion of Flangas Law Group, with respect to the legality of the securities being registered.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea144145ex23-1_comsovereign.htm">Consent of Haskell &amp; White LLP.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><A HREF="ea144145ex5-1_comsovereign.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Flangas Law Group (included in the opinion filed as Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa_001">Power of Attorney of the directors of the Registrant (contained in the signature pages hereto).</A></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></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; text-align: left"><B>*</B></TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- 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; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 45pt"><B>Item 9.</B></TD><TD><B>Undertakings.</B></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&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: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(1)  To
  file, during any period in which offers or sales are being made of securities registered hereby, a post-effective amendment to this Registration
  Statement which shall 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-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(2)  That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial <I>bona fide</I> offering thereof; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(3)  To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&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: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: left">The undersigned Registrant hereby further 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 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-indent: 1in">&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: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: left">Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
  or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as
  expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
  in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
  with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as
  expressed in the Securities Act and will be governed by the final adjudication of such issue.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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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><A NAME="poa_001"></A>SIGNATURES</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; text-align: left; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe 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 Dallas, Texas on July 22, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt"><B>COMSovereign Holding Corp.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0; width: 60%">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0; width: 4%"><FONT STYLE="font-size: 10pt"></FONT></TD>
      <TD STYLE="padding-right: 0; padding-left: 0; width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">/s/ Daniel L. Hodges</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">Daniel L. Hodges</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-right: 0; padding-left: 0"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Each of the undersigned
  members of the board of directors of the Registrant, hereby severally constitutes and appoints Daniel L. Hodges and Kevin Sherlock as
  his or her true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution for him or her and in his or
  her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
  Statement, and any subsequent registration statements pursuant to Rule 462 of the Securities Act of 1933, as amended, 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 agents, each of them, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that each of said attorneys-in-fact or his or her substitute or substitutes, 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-indent: 48.95pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; 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 and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 30%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signatures</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 48%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 20%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Daniel L. Hodges</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">Director and Chief Executive Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Daniel L. Hodges</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">July 22, 2021</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Martin R. Wade III</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">President and Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap; font-size: 10pt"><FONT STYLE="font-size: 10pt">Martin R. Wade III</FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; font-size: 10pt; text-align: center">(Principal Financial Officer and Principal Accounting Officer)</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"></FONT><FONT STYLE="font-size: 10pt">July 22, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ David Aguilar</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">David Aguilar </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">July 22, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Richard Berman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Richard Berman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">July 22, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Brent M. Davies</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Brent M. Davies</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"></FONT>July 22, 2021</FONT></TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Kay Kapoor</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Kay Kapoor</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"></FONT>July 22, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ James A. Marks</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-top: black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">James A. Marks</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt">July 22, 2021</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P></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">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">5</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea144145-s8_comsovereign.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 60394}]
metadata_filer: {"company-data": {"conformed-name": "COMSovereign Holding Corp.", "cik": "0001178727", "assigned-sic": "3669", "irs-number": "465538504", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-258104", "film-number": "211108631"}, "business-address": {"street1": "5000 QUORUM DRIVE, SUITE 400", "city": "DALLAS", "state": "TX", "zip": "75254", "phone": "904-834-4400"}, "mail-address": {"street1": "5000 QUORUM DRIVE, SUITE 400", "city": "DALLAS", "state": "TX", "zip": "75254"}, "former-company": [{"former-conformed-name": "ComSovereign Holding Corp.", "date-changed": "20200504"}, {"former-conformed-name": "ComSovereign Holding Corp", "date-changed": "20191210"}, {"former-conformed-name": "DRONE AVIATION HOLDING CORP.", "date-changed": "20140508"}]}
text: As filed with the Securities and Exchange Commission
  on July 22, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  COMSovereign Holding Corp.
  (Exact name of registrant as specified in its charter)
  Nevada
  46-5538504
  (State or other Jurisdiction
  of Incorporation or Organization)
  (IRS Employer Identification No.)
  5000 Quorum Drive, Suite 400
  Dallas, TX
  75254
  (Address of Principal Executive Offices)
  (zip code)
  COMSovereign Holding Corp. 2020 Long-Term Incentive
  Plan
  (Full title of the plans)
  Kevin Sherlock
  COMSovereign Holding Corp.
  5000 Quorum Drive, Suite 400
  Dallas, TX
  (904) 834-4400
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With a copy to:
  Eric M. Hellige, Esq
  Pryor Cashman LLP
  7 Times Square
  New York, NY 10036
  Tel: (212) 421-4100
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
  "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth
  company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title Of Securities To Be Registered(1)
  Amount
  To Be
  Registered
  Proposed
  Maximum
  Offering Price
  Per Share
  (2)
  Proposed
  Maximum
  Aggregate
  Offering Price
  Amount Of
  Registration Fee
  Common Stock, $0.0001 par value (1)
  8,333,334
  $
  1.85
  $
  15,416,667.90
  $
  1,681.96
  Total:
  8,333,334
  $
  1.85
  $
  15,416,667.90
  $
  1,681.96
  (1)
  Represents Common Stock, $0.0001 par value (the "
  Common Stock
  ") issuable under the COMSovereign Holding Corp. 2020
  Long-Term Incentive Plan.
  (2)
  Pursuant to Rule 457(c) of the Securities Act of 1933, as amended (the "
  Securities Act
  "), the proposed maximum
  offering price per share and the proposed maximum aggregate offering price are estimated solely for the purpose of calculating the registration
  fee, and are based on the average of the $1.91 high and $1.78 low sale prices of the Common Stock as quoted on the Nasdaq Capital Market
  on July 19, 2021, which date is within five business days prior to filing this Registration Statement.
  ii
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.*
  Item 2.
  Registrant Information and Employee Plan Annual Information.*
  *
  The documents containing the information specified in this Part I of Form S-8 (plan information and registration information and employee
  plan annual information) will be sent or given to employees as specified by the Securities and Exchange Commission (the "
  Commission
  ")
  pursuant to Rule 428(b)(1) of the Securities Act. Such documents are not required to be and are not filed with the Commission either as
  part of this registration statement (this "
  Registration Statement
  ") or as prospectuses or prospectus supplements pursuant
  to Rule 424. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II
  hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act. The Registrant will
  provide a written statement to participants advising them of the availability without charge, upon written or oral request, of the documents
  incorporated by reference in Item 3 of Part II hereof and including the statement in the preceding sentence. The written statement to
  all participants will indicate the availability without charge, upon written or oral request, of other documents required to be delivered
  pursuant to Rule 428(b), and will include the address and telephone number to which the request is to be directed.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The following documents filed with the Commission
  are hereby incorporated by reference in this Registration Statement:
  (a) The
  Registrant's Annual Report on
  Form 10-K
  for the year ended December 31, 2020, filed with the Commission on March 30, 2021.
  (b) The
  Registrant's Quarterly Report on
  Form 10-Q
  for the quarter ended March 31, 2021, filed with the Commission on May 17, 2021.
  (c) The
  Registrant's Definitive Proxy Statement on
  Schedule 14A
  filed with the Commission on April 30, 2021.
  (d) The
  Registrant's Current Reports on Form 8-K filed with the Commission on
  January 27, 2021
  ,
  February 4, 2021
  ,
  February 16, 2021
  ,
  February 23, 2021
  ,
  March 1, 2021
  ,
  March 25, 2021
  ,
  April 6, 2021
  ,
  April 22, 2021
  ,
  May 17, 2021
  ,
  June 3, 2021
  ,
  June 8, 2021
  ,
  June 28, 2021
  and
  June 30, 2021
  (other than portions of those documents furnished or not otherwise deemed to be filed).
  (e) The
  description of the Registrant's Common Stock contained in the Registrant's registration statement on
  Form S-1
  , filed with
  the Commission on February 5, 2021, and any amendments or reports filed with the Commission for the purpose of updating such description.
  All documents subsequently filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act and, to the extent specifically designated therein, Current Reports
  on Form 8-K filed by the Registrant with the Commission that are identified in such forms as being incorporated into this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement indicating that all of the 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 part hereof from the date of filing such documents.
  Item 4.
  Description of Securities.
  Not applicable
  Item 5.
  Interests of Named Experts and Counsel.
  Not applicable
  Item 6.
  Indemnification of Directors and Officers.
  Our articles of incorporation provide that we
  possess and may exercise all powers of indemnification of our officers, directors, employees, agents and other persons and our bylaws
  also require us to indemnify our officers and directors as permitted under the provisions of the Nevada Revised Statutes. We also have
  contractual indemnification obligations under our agreements with our directors and officers. The foregoing indemnification obligations
  could result in our company incurring substantial expenditures to cover the cost of settlement or damage awards against directors and
  officers. These provisions and resultant costs may also discourage our Company from bringing a lawsuit against directors, officers and
  employees for breaches of their fiduciary duties, and may similarly discourage the filing of derivative litigation by our stockholders
  against our directors, officers and employees even though such actions, if successful, might otherwise benefit our company and stockholders.
  Item 7.
  Exemption from Registration Claimed.
  Not applicable.
  2
  Item 8.
  Exhibits.
  The following exhibits are filed as part of this
  Registration Statement:
  Exhibit
      Number
  Description
      of Document
  3.1
  The
      Restated Articles of Incorporation of COMSovereign Holding Corp., as in effect on the date hereof (incorporated by reference to Exhibit
      3.1 of the Company's Annual Report on Form 10-K filed March 30, 2021).
  3.2
  The
      Amended and Restated By-laws of COMSovereign Holding Corp., as in effect on the date hereof (incorporated by reference to Exhibit
      3.2 of the Company's Annual Report on Form 10-K filed March 30, 2021).
  4.2
  COMSovereign
      Holding Corp. 2020 Long-Term Incentive Plan, as amended, dated February 25, 2021 (incorporated by reference to Appendix 1 of the
      Company's Definitive Proxy Statement on Schedule 14A filed with the Commission on April 30, 2021).
  5.1*
  Opinion of Flangas Law Group, with respect to the legality of the securities being registered.
  23.1*
  Consent of Haskell & White LLP.
  23.2*
  Consent of Flangas Law Group (included in the opinion filed as Exhibit 5.1).
  24.1*
  Power of Attorney of the directors of the Registrant (contained in the signature pages hereto).
  *
  Filed herewith.
  3
  Item 9.
  Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)  To
  file, during any period in which offers or sales are being made of securities registered hereby, a post-effective amendment to this Registration
  Statement which shall 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;
  (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; and
  (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 further 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 that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
  or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as
  expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
  in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
  with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as
  expressed in the Securities Act and will be governed by the final adjudication of such issue.
  4
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe 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 Dallas, Texas on July 22, 2021.
  COMSovereign Holding Corp.
  By:
  /s/ Daniel L. Hodges
  Daniel L. Hodges
  Chief Executive Officer
  Each of the undersigned
  members of the board of directors of the Registrant, hereby severally constitutes and appoints Daniel L. Hodges and Kevin Sherlock as
  his or her true and lawful attorney-in-fact and agent, with full power of substitution and re-substitution for him or her and in his or
  her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
  Statement, and any subsequent registration statements pursuant to Rule 462 of the Securities Act of 1933, as amended, 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 agents, each of them, full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby
  ratifying and confirming all that each of said attorneys-in-fact or his or her substitute or substitutes, 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 and on the dates indicated.
  Signatures
  Title
  Date
  /s/ Daniel L. Hodges
  Director and Chief Executive Officer
  Daniel L. Hodges
  (Principal Executive Officer)
  July 22, 2021
  /s/ Martin R. Wade III
  President and Chief Financial Officer
  Martin R. Wade III
  (Principal Financial Officer and Principal Accounting Officer)
  July 22, 2021
  /s/ David Aguilar
  David Aguilar
  Director
  July 22, 2021
  /s/ Richard Berman
  Richard Berman
  Director
  July 22, 2021
  /s/ Brent M. Davies
  Brent M. Davies
  Director
  July 22, 2021
  /s/ Kay Kapoor
  Kay Kapoor
  Director
  July 22, 2021
  /s/ James A. Marks
  James A. Marks
  Director
  July 22, 2021
  5