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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><IMG SRC="image_001.jpg" ALT="" STYLE="width: 250px; height: 33px"></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>AKERNA CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></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></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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>83-2242651</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1550 Larimer Street, #246</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></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"><FONT STYLE="text-decoration: none">(Address of
  principal executive offices)(Zip Code)</FONT></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"><FONT STYLE="text-transform: uppercase"><B>Akerna
  Corp. 2019 long term incentive plan</B></FONT></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"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plans)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jessica Billingsley</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Akerna Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1630 Welton Street, Floor 4</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address of Agent for Service)</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>(888) 932-6537</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone Number, including area code, of agent
  for service)</P>
  
  <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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone number,</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1including area code, of agent for service)</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Copies to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jason K Brenkert, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dorsey &amp; Whitney LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1400 Wewatta Street, Suite 400</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (303) 352-1133</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Fax Number: (303) 629-3450</B></P>
  
  <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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">Indicate by check mark
  whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
  emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
  reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white">
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap; width: 35%">Large accelerated filer &#9744;</TD>
      <TD STYLE="white-space: nowrap; text-align: center; width: 20%">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 35%">Accelerated filer</TD>
      <TD STYLE="width: 10%">&#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap">Non-accelerated filer &#9746; </TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">Smaller reporting company</TD>
      <TD>&#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">Emerging growth company</TD>
      <TD>&#9746;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">INTRODUCTORY STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8 is filed
  pursuant to General Instruction E to Form S-8 by Akerna Corp. (the &ldquo;<B>Registrant</B>&rdquo;), in order to register 525,000 additional
  shares of common stock, par value $0.0001 per share (&ldquo;<B>Common Stock</B>&rdquo;) which have been reserved for issuance pursuant
  to awards of options, stock, restricted stock, restricted stock units or appreciation rights (&ldquo;<B>Awards</B>&rdquo;) to be granted
  under the Akerna Corp. 2019 Long Term Incentive Plan (the &ldquo;<B>Plan</B>&rdquo;) to our employees, officers, directors, consultants
  and &ldquo;affiliates&rdquo; as such term is defined in Rule 405 under the Securities Act, which shares may include &ldquo;control securities&rdquo;
  as such term is defined in General Instruction C to Form S-8.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An aggregate of 78,251 shares of Common Stock
  reserved for issuance under the Plan were previously registered with the United States Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
  on the Registrant&rsquo;s Registration Statements on Form S-8 filed with the Commission on August 27, 2019 and August 7, 2020 (File Nos.
  333-233480 and 333-233480) (the &ldquo;<B>Prior Registration Statement</B>&rdquo;). The Registrant incorporates by reference herein the
  contents of the Prior Registration Statements.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an Award issued under the Plan expires without
  the recipient having vested in all of the shares of Common Stock to which such recipient was entitled, the unvested shares of Common Stock
  shall be released from their allocation and reservation, in the case of options or restricted stock units, or repurchased and canceled
  by the Registrant, in the case of restricted stock, and shall be again available for the purposes of the Plan.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">PART I.
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. &nbsp;Plan Information.</B>*</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. &nbsp;Registrant Information and Employee Plan Annual Information.</B>*</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 9pt; text-align: justify; text-indent: -9pt">* The information specified
  in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the &ldquo;<B>Registration Statement</B>&rdquo;)
  in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;),
  and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities
  Act.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-transform: uppercase; text-align: center">PART II.
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents filed or furnished by
  the Registrant with the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;) are hereby incorporated by reference
  in this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023021526/kern-20221231.htm">Form 10-K</A> for the fiscal year ended December 31, 2022, filed with
  the Commission on March 21, 2023 (File No. 1-39096);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Amended Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034808/f10k2022a1_akernacorp.htm">Form 10-K/A</A> for the fiscal year ended December 31, 2022
  filed with the Commission on May 1, 2023 (File No. 1-39096);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Quarterly Reports on Form 10-Q for the quarters ended <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023087102/f10q0923_akernacorp.htm">September 30, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023067028/kern-20230630.htm">June 30, 2023</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023039812/kern-20230331.htm">March 31, 2023</A>, filed with the Commission on November 14, 2023, August 14, 2023 and May 15, 2023, respectively (File No.
  1-39096);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">the Registrant&rsquo;s Current Reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023003425/ea171821-8k_akernacorp.htm">January 18, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023005492/ea172301-8k425_akerna.htm">January 27, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023008037/ea172733-8k_akernacorp.htm">February 3, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023023738/ea175936-8k_akernacorp.htm">March 28, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472-8k425_akerna.htm">May 1, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023049085/ea180415-8k425_akerna.htm">June 15, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023055548/ea181503-f8k425_akern.htm">July 7, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023065599/ea183194-8k425_akerna.htm">August 10, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023075072/ea184887-8k425_akerna.htm">September 7, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023077095/ea185309-8k425_akerna.htm">September 15, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023078776/ea185656-8k425_akerna.htm">September 22, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000101376223001743/ea186332-8k425_akerna.htm">October 4, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000101376223003492/ea186666-8k425_akerna.htm">October 12, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023088354/ea188645-8k425_akerna.htm">November 17, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023088892/ea188686-8k425_akerna.htm">November 21, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023093770/ea189641-8k425_akerna.htm">December 6, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023097392/ea190140-8k425_akerna.htm">December 20, 2023</A>,
  <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023098009/ea190592-8k425_akerna.htm">December 22, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023100059/ea190920-8k425_akerna.htm">December 29, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001224/ea191103-8k425_akerna.htm">January 4, 2024</A> (Accession No. 0001213900-24-001224), and <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001238/ea191161-8k425a1_akerna.htm">January 4, 2024</A> (Accession No. 0001213900-24-001238),
  <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024006147/ea192148-8k425_akerna.htm">January 24, 2024</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024009741/ea192751-8k425_akerna.htm">February 2, 2024</A> (each filing under (File No. 1-39096));</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(e)</TD><TD STYLE="text-align: justify">the audited annual financial statements of Gryphon Digital Mining Inc. as at and for the years ended December
  31, 2022 and 2021 and the report of the independent registered public accounting firm thereon contained on pages F-71 through F-108 of
  the Registrant&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001821/fs42024a6_akernacorp.htm">Form S-4/A</A> as filed with the Commission on January 8, 2024 (File No. 333-271857);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(f)</TD><TD STYLE="text-align: justify">the unaudited condensed consolidated financial statements of Gryphon Digital Mining Inc. as at September
  30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022 contained on pages F-109 through F-139 of the Registrant&rsquo;s
  registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001821/fs42024a6_akernacorp.htm">Form S-4/A</A> as filed with the Commission on January 8, 2024 (File No. 333-271857);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(g)</TD><TD STYLE="text-align: justify">Gryphon Digital Mining, Inc. management&rsquo;s discussion and analysis of financial condition and results
  of operations contained on pages 237 through 257 of the Registrant&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001821/fs42024a6_akernacorp.htm">Form S-4/A</A> as filed with the Commission
  on January 8, 2024 (File No. 333-271857);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(h)</TD><TD STYLE="text-align: justify">the unaudited pro forma condensed combined financial information contained on pages 282 through 292 of
  the Registrant&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390024001821/fs42024a6_akernacorp.htm">Form S-4/A</A> as filed with the Commission on January 8, 2024 (File No. 333-271857);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(i)</TD><TD STYLE="text-align: justify">all other reports of the Registrant filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the United
  States Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), since the end of the fiscal year covered by
  the Annual Report incorporated by reference herein pursuant to (a) above; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(j)</TD><TD STYLE="text-align: justify">The description of the Common Stock contained in the registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1719893/000161577418000589/s108825_form8-a.htm">Form 8-A</A>, filed by MTech with the SEC on January 26,
  2018 (File No. 1-38368), the Company is the successor issuer to MTech, including any amendment or report filed for purposes of updating
  such description.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents subsequently filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment that indicate that
  all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by
  reference into this registration statement and to be a part hereof from the date of filing of such documents. Any statement contained
  in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes
  of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also
  is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Amended and Restated Certificate of Incorporation
  provides that all our directors, officers, employees and agents shall be entitled to be indemnified by us to the fullest extent permitted
  under the Delaware General Corporation Law.&nbsp;&nbsp;Our Amended and Restated Bylaws provide for indemnification of our officers, directors
  and others who become a party to an action on our behalf by us to the fullest extent not prohibited under the Delaware General Corporation
  Law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to our directors, officers, and controlling persons pursuant to the foregoing provisions or
  otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment of
  expenses incurred or paid by a director, officer or controlling person in a successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered, we will, unless in the opinion of
  our counsel the matter has been settled by controlling precedent, submit to the court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Exhibit Index set forth below is incorporated
  herein by reference.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being made, a post-effective amendment to this
  registration statement:</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the
  &ldquo;<B>Securities Act</B>&rdquo;);</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising after the effective date of the registration
  statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
  424(b) if, in the aggregate, the changes in volume and price represents no more than 20% change in the maximum aggregate offering price
  set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement;</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">To include any material information with respect to the plan of distribution not previously disclosed
  in the registration statement or any material change to such information in the registration statement;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided, however,</I> that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
  contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;) that are incorporated by reference in this Registration
  Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act, (and, where
  applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is incorporated
  by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
  of such issue.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  
  
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">Signatures</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Denver, State of Colorado, on this 8th day of February, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><B>AKERNA CORP.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">/s/ Jessica Billingsley</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 60%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 5%">Name:&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 35%">Jessica Billingsley</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(Principal Executive Officer)</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify">/s/ L. Dean Ditto</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Name:</TD>
      <TD STYLE="text-align: justify">L. Dean Ditto</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Title:</TD>
      <TD STYLE="text-align: justify">Chief Financial Officer</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(Principal Financial and Accounting Officer)</TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 247.5pt">&nbsp;</P>
  
  
  
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><A NAME="poa_001"></A>Power of Attorney</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each person whose signature appears below constitutes
  and appoints Jessica Billingsley his/her true and lawful attorney-in-fact and agent with full power of substitution and resubstitution,
  for them in any and all capacities, to sign any amendments to this registration statement, and to file the same, with exhibits thereto
  and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said
  attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
  this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><B>Signature</B></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 38%; border-bottom: black 1.5pt solid; text-align: center"><B>Title</B></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Jessica Billingsley</TD>
      <TD>&nbsp;</TD>
      <TD>Chief Executive Officer and Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">February 8, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Jessica Billingsley</TD>
      <TD>&nbsp;</TD>
      <TD><I>(Principal Executive Officer)</I></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ L. Dean Ditto</TD>
      <TD>&nbsp;</TD>
      <TD>Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">February 8, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>L Dean Ditto</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>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Scott Sozio</TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">February 8, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Scott Sozio</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Tahira Rehmatullah</TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">February 8, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Tahira Rehmatullah</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Matthew Kane</TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">February 8, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Matthew Kane</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-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 8; 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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 9%"><B>Exhibit<BR> Number</B></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 90%; text-align: center"><B>Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019016809/fs82019ex4-1_akerna.htm">Akera Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Registration Statement on Form S-8 (File No. 333-233480))</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000161577419001033/s115341_ex4-1.htm">Specimen Stock Certificate (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Registration Statement on Form S-4 (File No. 333-228220))</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.3*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-12_akerna.htm">Form of Option Grant Certificate (incorporated by reference to Exhibit 10.12 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.4*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-13_akerna.htm">Form of Restricted Stock Unit Award (incorporated by reference to Exhibit 10.13 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.5*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-14_akerna.htm">Form of Stock Award (incorporated by reference to Exhibit 10.14 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.6*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-15_akerna.htm">Form of Restricted Stock Award (incorporated by reference to Exhibit 10.15 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.7*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex10-16_akerna.htm">Form of Appreciation Rights Award (incorporated by reference to Exhibit 10.16 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.8*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390020014456/ea122832ex10-5_akerna.htm">Form of Voting Agreement (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed by the registrant on June 8, 2020)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>4.9*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000161577419001033/s115341_ex4-2.htm">Specimen Warrant Certificate (incorporated by reference to Exhibit 4.2 to the registrant&rsquo;s Registration Statement on Form S-4 (File No. 333-228220))</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.10*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390019011249/f8k061719ex4-3_akerna.htm">Form of Warrant Agreement (incorporated by reference to Exhibit 4.3 on Current Report on Form 8-K filed by the registrant on June 21, 2019)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.11*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390021048970/ea147701ex10-1_akernacorp.htm">Stock Purchase Agreement, dated September 13, 2021, relating to the 365 Cannabis acquisition (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed by the registrant on September 21, 2021)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.12*+</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000101376221000210/ea148402ex10-2_akerna.htm">Form of Secured Convertible Notes (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.13*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000101376221000210/ea148402ex10-3_akerna.htm">Form of Security Agreement (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.14*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000101376221000210/ea148402ex10-4_akerna.htm">Form of Guaranty Agreement (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.15*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022047356/ex41_2.htm">Amendment and Waiver Agreement dated June 30, 2022 to the Securities Purchase Agreement dated October 5, 2021 (incorporated by reference to Exhibit 4.9 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <!-- Field: Page; Sequence: 9; 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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; width: 9%">4.16*</TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="width: 90%"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022035659/ea161960ex4-10_akernacorp.htm">Form of Pre-Funded Warrant (incorporated by reference to Exhibit 4.10 to the registrant&rsquo;s Form S-1 as filed on June 29, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.17*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022036650/ea162334ex4-9_akernacorp.htm">Form of Warrant (incorporated by reference to Exhibit 4.9 to the registrant&rsquo;s post-effective amendment to Form S-1 as filed on July 1, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.18*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022036650/ea162334ex4-11_akernacorp.htm">Form of Underwriter&rsquo;s Warrants (incorporated by reference to Exhibit 4.11 to the registrant&rsquo;s post-effective amendment to Form S-1 as filed on July 1, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.19*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022072131/ex41_3.htm">Waiver dated September 27, 2022 by and between Akerna Corp. and the Holders in accordance with the Securities Purchase Agreement dated October 5, 2021 (incorporated by reference to Exhibit 4.1 to the registrant&rsquo;s Quarterly Report on Form 10-Q as filed on November 14, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.20*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390022073897/ea169012ex10-1_akernacorp.htm">Amendment No. 1 to the Exchangeable Share Support Agreement (incorporated by reference to Exhibit 10.1 to the registrant&rsquo;s Current Report on Form 8-K as filed on November 18, 2022)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.21*+</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472ex10-1_akernacorp.htm">Form of Promissory Noted dated April 28, 2023 (incorporated by reference to Exhibit 4.15 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.22*+</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472ex10-2_akernacorp.htm">Form of Security and Pledge Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.16 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.23*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472ex10-3_akernacorp.htm">Form of Guaranty Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.17 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.24*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472ex10-4_akernacorp.htm">Subordination and Intercreditor Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.18 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top">4.25*</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1755953/000121390023034194/ea177472ex10-5_akernacorp.htm">Waiver by and among Akerna and certain noteholders dated April 28, 2023 (incorporated by reference to Exhibit 4.19 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea193166ex5-1_akernacorp.htm" STYLE="-sec-extract: exhibit">Opinion of Dorsey &amp; Whitney LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea193166ex23-1_akernacorp.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Marcum LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea193166ex23-2_akernacorp.htm"><FONT STYLE="font-size: 10pt">Consent of RBSM LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea193166ex5-1_akernacorp.htm" STYLE="-sec-extract: exhibit">Consent of Dorsey &amp; Whitney LLP (contained in exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>24.1</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="#poa_001">Powers of Attorney filed with the signature pages hereto</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea193166ex-fee_akernacorp.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Incorporated by reference herein</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-7</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": "ea193166-s8_akernacorp.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 73103}]
metadata_filer: {"company-data": {"conformed-name": "Akerna Corp.", "cik": "0001755953", "assigned-sic": "6199", "organization-name": "09 Crypto Assets", "irs-number": "832242651", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276957", "film-number": "24610372"}, "business-address": {"street1": "1550 LARIMER STREET, SUITE 246", "city": "DENVER", "state": "CO", "zip": "80202", "phone": "888-932-6537"}, "mail-address": {"street1": "1550 LARIMER STREET, SUITE 246", "city": "DENVER", "state": "CO", "zip": "80202"}, "former-company": {"former-conformed-name": "MTech Acquisition Holdings Inc.", "date-changed": "20181015"}}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  AKERNA CORP.
  (Exact name of registrant as specified in its charter)
  Delaware
  83-2242651
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  1550 Larimer Street, #246
  Denver, Colorado 80202
  (Address of
  principal executive offices)(Zip Code)
  Akerna
  Corp. 2019 long term incentive plan
  (Full title of the plans)
  Jessica Billingsley
  Chief Executive Officer
  Akerna Corp.
  1630 Welton Street, Floor 4
  Denver, Colorado 80202
  (Name and Address of Agent for Service)
  (888) 932-6537
  (Telephone Number, including area code, of agent
  for service)
  (Address, including zip code, and telephone number,
  1including area code, of agent for service)
  Copies to:
  Jason K Brenkert, Esq.
  Dorsey & Whitney LLP
  1400 Wewatta Street, Suite 400
  Denver, Colorado 80202
  Telephone: (303) 352-1133
  Fax Number: (303) 629-3450
  Indicate by check mark
  whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
  emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller
  reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated filer
  ☐
  Non-accelerated filer ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  INTRODUCTORY STATEMENT
  This Registration Statement on Form S-8 is filed
  pursuant to General Instruction E to Form S-8 by Akerna Corp. (the "
  Registrant
  "), in order to register 525,000 additional
  shares of common stock, par value $0.0001 per share ("
  Common Stock
  ") which have been reserved for issuance pursuant
  to awards of options, stock, restricted stock, restricted stock units or appreciation rights ("
  Awards
  ") to be granted
  under the Akerna Corp. 2019 Long Term Incentive Plan (the "
  Plan
  ") to our employees, officers, directors, consultants
  and "affiliates" as such term is defined in Rule 405 under the Securities Act, which shares may include "control securities"
  as such term is defined in General Instruction C to Form S-8.
  An aggregate of 78,251 shares of Common Stock
  reserved for issuance under the Plan were previously registered with the United States Securities and Exchange Commission (the "
  Commission
  ")
  on the Registrant's Registration Statements on Form S-8 filed with the Commission on August 27, 2019 and August 7, 2020 (File Nos.
  333-233480 and 333-233480) (the "
  Prior Registration Statement
  "). The Registrant incorporates by reference herein the
  contents of the Prior Registration Statements.
  If an Award issued under the Plan expires without
  the recipient having vested in all of the shares of Common Stock to which such recipient was entitled, the unvested shares of Common Stock
  shall be released from their allocation and reservation, in the case of options or restricted stock units, or repurchased and canceled
  by the Registrant, in the case of restricted stock, and shall be again available for the purposes of the Plan.
  PART I.
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.  Plan Information.
  *
  Item 2.  Registrant Information and Employee Plan Annual Information.
  *
  * The information specified
  in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the "
  Registration Statement
  ")
  in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended (the "
  Securities Act
  "),
  and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities
  Act.
  1
  PART II.
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed or furnished by
  the Registrant with the Securities and Exchange Commission (the "
  Commission
  ") are hereby incorporated by reference
  in this registration statement:
  (a)
  the Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2022, filed with
  the Commission on March 21, 2023 (File No. 1-39096);
  (b)
  the Registrant's Amended Annual Report on
  Form 10-K/A
  for the fiscal year ended December 31, 2022
  filed with the Commission on May 1, 2023 (File No. 1-39096);
  (c)
  the Registrant's Quarterly Reports on Form 10-Q for the quarters ended
  September 30, 2023
  ,
  June 30, 2023
  and
  March 31, 2023
  , filed with the Commission on November 14, 2023, August 14, 2023 and May 15, 2023, respectively (File No.
  1-39096);
  (d)
  the Registrant's Current Reports on Form 8-K filed with the Commission on
  January 18, 2023
  ,
  January 27, 2023
  ,
  February 3, 2023
  ,
  March 28, 2023
  ,
  May 1, 2023
  ,
  June 15, 2023
  ,
  July 7, 2023
  ,
  August 10, 2023
  ,
  September 7, 2023
  ,
  September 15, 2023
  ,
  September 22, 2023
  ,
  October 4, 2023
  ,
  October 12, 2023
  ,
  November 17, 2023
  ,
  November 21, 2023
  ,
  December 6, 2023
  ,
  December 20, 2023
  ,
  December 22, 2023
  ,
  December 29, 2023
  ,
  January 4, 2024
  (Accession No. 0001213900-24-001224), and
  January 4, 2024
  (Accession No. 0001213900-24-001238),
  January 24, 2024
  and
  February 2, 2024
  (each filing under (File No. 1-39096));
  (e)
  the audited annual financial statements of Gryphon Digital Mining Inc. as at and for the years ended December
  31, 2022 and 2021 and the report of the independent registered public accounting firm thereon contained on pages F-71 through F-108 of
  the Registrant's registration statement on
  Form S-4/A
  as filed with the Commission on January 8, 2024 (File No. 333-271857);
  (f)
  the unaudited condensed consolidated financial statements of Gryphon Digital Mining Inc. as at September
  30, 2023 and for the three and nine month periods ended September 30, 2023 and 2022 contained on pages F-109 through F-139 of the Registrant's
  registration statement on
  Form S-4/A
  as filed with the Commission on January 8, 2024 (File No. 333-271857);
  (g)
  Gryphon Digital Mining, Inc. management's discussion and analysis of financial condition and results
  of operations contained on pages 237 through 257 of the Registrant's registration statement on
  Form S-4/A
  as filed with the Commission
  on January 8, 2024 (File No. 333-271857);
  (h)
  the unaudited pro forma condensed combined financial information contained on pages 282 through 292 of
  the Registrant's registration statement on
  Form S-4/A
  as filed with the Commission on January 8, 2024 (File No. 333-271857);
  (i)
  all other reports of the Registrant filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the United
  States Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), since the end of the fiscal year covered by
  the Annual Report incorporated by reference herein pursuant to (a) above; and
  (j)
  The description of the Common Stock contained in the registration statement on
  Form 8-A
  , filed by MTech with the SEC on January 26,
  2018 (File No. 1-38368), the Company is the successor issuer to MTech, including any amendment or report filed for purposes of updating
  such description.
  II-
  1
  All documents subsequently filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment that indicate that
  all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by
  reference into this registration statement and to be a part hereof from the date of filing of such documents. Any statement contained
  in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes
  of this registration statement to the extent that a statement contained herein or in any other subsequently filed document which also
  is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
  Item 4. Description of Securities.
  Not Applicable.
  Item 5. Interests of Named Experts and Counsel.
  None.
  Item 6. Indemnification of Directors and Officers.
  Our Amended and Restated Certificate of Incorporation
  provides that all our directors, officers, employees and agents shall be entitled to be indemnified by us to the fullest extent permitted
  under the Delaware General Corporation Law.  Our Amended and Restated Bylaws provide for indemnification of our officers, directors
  and others who become a party to an action on our behalf by us to the fullest extent not prohibited under the Delaware General Corporation
  Law.
  Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to our directors, officers, and controlling persons pursuant to the foregoing provisions or
  otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment of
  expenses incurred or paid by a director, officer or controlling person in a successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered, we will, unless in the opinion of
  our counsel the matter has been settled by controlling precedent, submit to the court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.
  Item 7. Exemption from Registration Claimed.
  Not Applicable.
  Item 8. Exhibits.
  The Exhibit Index set forth below is incorporated
  herein by reference.
  II-
  2
  Item 9. Undertakings.
  (a)
  The undersigned Registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this
  registration statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the
  "
  Securities Act
  ");
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration
  statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
  in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
  offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule
  424(b) if, in the aggregate, the changes in volume and price represents no more than 20% change in the maximum aggregate offering price
  set forth in the "Calculation of Registration Fee" table in the effective registration statement;
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed
  in the registration statement or any material change to such information in the registration statement;
  provided, however,
  that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is
  contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the
  Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  ") that are incorporated by reference in this Registration
  Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
  at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered
  which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
  Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act, (and, where
  applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is incorporated
  by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
  officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised
  that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore,
  unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless
  in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
  question of whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication
  of such issue.
  II-
  3
  Signatures
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for
  filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Denver, State of Colorado, on this 8th day of February, 2024.
  AKERNA CORP.
  /s/ Jessica Billingsley
  Name:
  Jessica Billingsley
  Title:
  Chief Executive Officer
  (Principal Executive Officer)
  /s/ L. Dean Ditto
  Name:
  L. Dean Ditto
  Title:
  Chief Financial Officer
  (Principal Financial and Accounting Officer)
  II-
  4
  Power of Attorney
  Each person whose signature appears below constitutes
  and appoints Jessica Billingsley his/her true and lawful attorney-in-fact and agent with full power of substitution and resubstitution,
  for them in any and all capacities, to sign any amendments to this registration statement, and to file the same, with exhibits thereto
  and other documents in connection therewith, with the Securities and Exchange Commission, hereby ratifying and confirming all that said
  attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, as amended,
  this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Jessica Billingsley
  Chief Executive Officer and Director
  February 8, 2024
  Jessica Billingsley
  (Principal Executive Officer)
  /s/ L. Dean Ditto
  Chief Financial Officer
  February 8, 2024
  L Dean Ditto
  (Principal Financial and Accounting Officer)
  /s/ Scott Sozio
  Director
  February 8, 2024
  Scott Sozio
  /s/ Tahira Rehmatullah
  Director
  February 8, 2024
  Tahira Rehmatullah
  /s/ Matthew Kane
  Director
  February 8, 2024
  Matthew Kane
  II-
  5
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1*
  Akera Corp. 2019 Long Term Incentive Plan (incorporated by reference to Exhibit 4.1 to the registrant's Registration Statement on Form S-8 (File No. 333-233480))
  4.2*
  Specimen Stock Certificate (incorporated by reference to Exhibit 4.1 to the registrant's Registration Statement on Form S-4 (File No. 333-228220))
  4.3*
  Form of Option Grant Certificate (incorporated by reference to Exhibit 10.12 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.4*
  Form of Restricted Stock Unit Award (incorporated by reference to Exhibit 10.13 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.5*
  Form of Stock Award (incorporated by reference to Exhibit 10.14 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.6*
  Form of Restricted Stock Award (incorporated by reference to Exhibit 10.15 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.7*
  Form of Appreciation Rights Award (incorporated by reference to Exhibit 10.16 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.8*
  Form of Voting Agreement (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed by the registrant on June 8, 2020)
  4.9*
  Specimen Warrant Certificate (incorporated by reference to Exhibit 4.2 to the registrant's Registration Statement on Form S-4 (File No. 333-228220))
  4.10*
  Form of Warrant Agreement (incorporated by reference to Exhibit 4.3 on Current Report on Form 8-K filed by the registrant on June 21, 2019)
  4.11*
  Stock Purchase Agreement, dated September 13, 2021, relating to the 365 Cannabis acquisition (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed by the registrant on September 21, 2021)
  4.12*+
  Form of Secured Convertible Notes (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)
  4.13*
  Form of Security Agreement (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)
  4.14*
  Form of Guaranty Agreement (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed by the registrant on October 5, 2021)
  4.15*
  Amendment and Waiver Agreement dated June 30, 2022 to the Securities Purchase Agreement dated October 5, 2021 (incorporated by reference to Exhibit 4.9 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  II-
  6
  4.16*
  Form of Pre-Funded Warrant (incorporated by reference to Exhibit 4.10 to the registrant's Form S-1 as filed on June 29, 2022)
  4.17*
  Form of Warrant (incorporated by reference to Exhibit 4.9 to the registrant's post-effective amendment to Form S-1 as filed on July 1, 2022)
  4.18*
  Form of Underwriter's Warrants (incorporated by reference to Exhibit 4.11 to the registrant's post-effective amendment to Form S-1 as filed on July 1, 2022)
  4.19*
  Waiver dated September 27, 2022 by and between Akerna Corp. and the Holders in accordance with the Securities Purchase Agreement dated October 5, 2021 (incorporated by reference to Exhibit 4.1 to the registrant's Quarterly Report on Form 10-Q as filed on November 14, 2022)
  4.20*
  Amendment No. 1 to the Exchangeable Share Support Agreement (incorporated by reference to Exhibit 10.1 to the registrant's Current Report on Form 8-K as filed on November 18, 2022)
  4.21*+
  Form of Promissory Noted dated April 28, 2023 (incorporated by reference to Exhibit 4.15 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  4.22*+
  Form of Security and Pledge Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.16 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  4.23*
  Form of Guaranty Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.17 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  4.24*
  Subordination and Intercreditor Agreement dated April 28, 2023 (incorporated by reference to Exhibit 4.18 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  4.25*
  Waiver by and among Akerna and certain noteholders dated April 28, 2023 (incorporated by reference to Exhibit 4.19 to the Quarterly Report on Form 10-Q filed by the registrant on August 14, 2023)
  5.1
  Opinion of Dorsey & Whitney LLP
  23.1
  Consent of Marcum LLP
  23.2
  Consent of RBSM LLP
  23.3
  Consent of Dorsey & Whitney LLP (contained in exhibit 5.1)
  24.1
  Powers of Attorney filed with the signature pages hereto
  107
  Filing Fee Table
  *
  Incorporated by reference herein
  II-7