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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;<B>As filed with the Securities and Exchange Commission on September
  27, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-______ </B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>CHEER HOLDING, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: white">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>(Exact name of registrant as specified in its charter)</I></B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; width: 49%; border-bottom: black 1.5pt solid; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Cayman Islands</B></FONT></TD>
      <TD STYLE="padding: 0pt; width: 2%; text-align: center; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; width: 49%; border-bottom: black 1.5pt solid; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><I>(State or other jurisdiction of <BR>
  incorporation or organization</I></FONT></TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><I>(I.R.S. Employer<BR>
  Identification Number)</I></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; width: 49%; border-bottom: black 1.5pt solid; text-indent: 0pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<B>22F, Block B, Xinhua Technology Building,</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>No. 8 Tuofangying South Road,</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jiuxianqiao, Chaoyang District, Beijing, China
      </B></P></TD>
      <TD STYLE="padding: 0pt; width: 2%; text-align: center; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; width: 49%; border-bottom: black 1.5pt solid; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>100016</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cheer Holding, Inc. 2024 Equity Incentive Plan</B></P>
  
  <DIV STYLE="padding: 0in; border-top: black 1.5pt solid">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>(Full Title of the Plan)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>&nbsp;</I></P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>COGENCY GLOBAL INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>122 East 42nd Street, 18th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10168</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-top: black 1.5pt solid"><I>(Name and Address
  of Agent for Service)</I></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>(212) 947-7200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-top: black 1.5pt solid"><I>(Telephone number,
  including area code, of agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Please send copies of all communications to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">John P. Yung, Esq.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Lewis Brisbois Bisgaard &amp; Smith LLP</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2020 West El Camino Avenue, Suite 700</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Sacramento, CA 95833</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">916-646-8288</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <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"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0pt">This registration statement on Form S-8 (&ldquo;Registration
  Statement&rdquo;) is being filed by Registrant to register a total of 2,000,000 Class A ordinary shares, US$0.001 par value per share
  (&ldquo;Class A Shares&rdquo;) under the Cheer Holding, Inc. 2024 Equity Incentive Plan (the &ldquo;Plan&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The documents containing the information specified
  in &ldquo;Item 1. Plan Information&rdquo; and &ldquo;Item 2. Registrant Information and Employee Plan Annual Information&rdquo; of Form
  S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;Securities
  Act&rdquo;). Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
  taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Incorporation of Documents by Reference</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Registrant hereby incorporates by reference
  into this Registration Statement the following documents and information previously filed with the Securities and Exchange Commission
  (the &ldquo;Commission&rdquo;):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on Form 20-F for the fiscal year ended December 31, 2023, and Amendment No. 1 to Form 20-F for the year ended December 31, 2023, filed with the Commission on April 18, 2024 (together, &ldquo;<A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024034105/ea0204170-20fa1_cheer.htm">Form 20-F</A>&rdquo;);</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the securities contained in Registrant&rsquo;s registration statement on Form 8-A filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390018010883/f8a12b0818_tkksymphonyacq.htm">August 14, 2018</A>, as amended on <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390018011151/f8a12b0818a1_tkksymph.htm">August 15, 2018</A>, pursuant to Section 12 of the Exchange Act, together with all amendments and reports filed for the purpose of updating that description, including Form 6-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024082698/ea0215821-6k_cheer.htm">September 27, 2024</A>; and </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s 6-K filed with the Commission on July 31, 2024 (with respect to <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000101376224002917/ea021014701ex99-1_cheer.htm">Exhibits 99.1</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000101376224002917/ea021014701ex99-2_cheer.htm">99.2</A> to such Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024073882/ea0212782-6k_cheer.htm">August 29, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024077410/ea0213895-6k_cheer.htm">September 10, 2024</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024082698/ea0215821-6k_cheer.htm">September 27, 2024</A>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents, reports and definitive proxy or
  information statements filed pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters
  all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part
  hereof from the date of filing of such documents; provided, however, that documents, reports and definitive proxy or information statement,
  or portions thereof, which are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated herein
  by reference shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes that
  statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified
  or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 4.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description of Securities </B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Cayman Islands law does not limit the extent to
  which a company&rsquo;s memorandum and articles of association may provide for the indemnification of officers and directors, except to
  the extent that any such provisions may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification
  against civil fraud or the consequences of committing a crime.</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"><U>Provisions of the Third Amended and Restated
  Memorandum and Articles of Association (&ldquo;MAA&rdquo;) of the Registrant</U></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; text-align: justify; text-indent: 0pt">The MAA provide that, to
  the maximum extent permitted by law, every current and former Director (as defined in the MAA) and officer of the Registrant (excluding
  the Auditor, as defined in the MAA) (each, an &ldquo;Indemnified Person&rdquo;), shall be entitled to be indemnified out of the assets of the
  Registrant against any liability, action, proceeding, claim, demand, costs, damages or expenses, including legal expenses (each, a &ldquo;Liability&rdquo;),
  which such Indemnified Person may incur in that capacity unless such Liability arose as a result of the actual fraud or willful default
  of such person. &nbsp;In addition, the MAA provide that no Indemnified Person shall be liable to the Registrant for any loss or damage
  resulting (directly or indirectly) from such Indemnified Person carrying out his or her duties unless that liability arises through the
  actual fraud or willful default of such Indemnified Person. The MAA further provide that, for the purposes of the MAA, no Indemnified
  Person shall be deemed to have committed &ldquo;actual fraud&rdquo; or &ldquo;willful default&rdquo; until a court of competent jurisdiction
  has made a final, non-appealable finding to that effect.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">As well, the MAA provide
  that the indemnification and exculpation provisions of the MAA are deemed to form part of the employment contract or terms of
  appointment entered into by each Indemnified Person with the Registrant and are accordingly enforceable by such persons against the
  Registrant. The MAA also provide that the Directors may purchase and maintain insurance for or for the benefit of any Indemnified
  Person including (without prejudice to the generality of the foregoing) insurance against any Liability incurred by such persons in
  respect of any act or omission in the actual or purported execution or discharge of their duties or the exercise or purported
  exercise of their powers or otherwise in relation to or in connection with their duties, powers or offices in relation to the
  Registrant.</P>
  
  <P STYLE="text-indent: 0pt; font: 10pt Times New Roman, Times, Serif; margin: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0pt">Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers, or control persons, 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 by such 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 offered, the Registrant
  will, unless in the opinion of our counsel the matter has been settled by controlling, submit to a court of appropriate jurisdiction the
  question whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final
  adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibits</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; width: 6%; border-bottom: black 1.5pt solid; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
      <TD STYLE="padding: 0pt; width: 1%; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; border-bottom: black 1.5pt solid; text-align: justify; text-indent: 0pt; width: 93%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024077410/ea021389501ex3-1_cheer.htm"><FONT STYLE="font-size: 10pt">Cheer Holding Inc. 2024 Equity Incentive Plan (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s report on Form 6-K filed with the Commission on September 10, 2024).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1738758/000121390024077410/ea021389501ex4-1_cheer.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="text-decoration: none">Third Amended and Restated Memorandum and Articles of Association</U></FONT> <FONT STYLE="font-size: 10pt">(incorporated herein by reference to Exhibit 4.1 to the Registrant&rsquo;s report on Form 6-K filed with the Commission on September 10, 2024).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="ea021573801ex5-1_cheerhold.htm">Opinion of Maples and Calder, Cayman Islands counsel to the Registrant, regarding the legality of the Class A Shares being registered.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="ea021573801ex5-1_cheerhold.htm">Consent of Maples and Calder (included in Exhibit 5.1).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea021573801ex23-2_cheerhold.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="text-decoration: none">Consent of </U></FONT><FONT STYLE="font-size: 10pt">Assentsure PAC<FONT STYLE="font-family: Times New Roman, Times, Serif"><U STYLE="text-decoration: none">, Independent Registered Public Accounting Firm.</U></FONT></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="text-decoration: none">Powers of Attorney (included in signature page hereto).</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea021573801ex-fee_cheerhold.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table.</FONT></A></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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 9.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Undertakings.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">A.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">The undersigned Registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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 represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.75in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 0.75in">&nbsp;</TD>
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><U>provided</U>, <U>however</U>, that paragraphs (a)(1)(i) and (a)(1)(ii) herein do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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.</FONT></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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">B.</TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual
  report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.</FONT></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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">C.</TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the Registrant 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 People&rsquo;s
  Republic of China.</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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>CHEER HOLDING, INC.,</B><BR>
   a Cayman Islands exempted company</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Dated: September 27, 2024</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Bing Zhang</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Name:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Bing Zhang</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer and Interim Chief Financial Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="a_001"></A>POWER OF ATTORNEY
  AND SIGNATURE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Know All Persons By These Presents, that each
  person whose signature appears below appoints Bing Zhang as his or her true and lawful attorney-in-fact and agent, with full power of
  substitution, for him or her and in his or her name, place and stead, to sign any amendment (including post-effective amendments) to this
  registration statement (or any other registration statement for the same offering that is to be effective upon filing pursuant to Rule
  462(b) under the Securities Act of 1933), and to file the same, with all exhibits thereto, and other documents in connection therewith,
  with the Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he may do in person, hereby
  ratifying and confirming all that said attorney-in-fact and agent or any of them, or of his substitutes, may lawfully do or cause to be
  done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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, this Registration Statement has been signed below by the following persons in the capacities and on the date
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 28%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 45%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Capacity</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 25%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="text-align: left; border-bottom: black 1.5pt solid; vertical-align: bottom"><FONT STYLE="font-size: 10pt">/</FONT>s/ Bing Zhang</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director, Chief Executive Officer, Interim Chief Financial Officer, and Chairman of the Board of
      Directors</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">September 27, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Bing Zhang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(<I>Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer</I>)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Zhihong Tan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">September 27, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Zhihong Tan&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jia Lu</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">September 27, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Jia Lu</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Yong Li</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">September 27, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Yong Li</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <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; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Ke Chen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">September 27, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Ke Chen</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE
  OF THE REGISTRANT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the Securities Act of 1933, as amended, the undersigned,
  the duly authorized representative in the United States of Cheer Holding, Inc., has signed this registration statement on September 27,
  2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; width: 60%; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; width: 40%; border-bottom: black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Colleen A. De Vries</FONT></TD></TR>
    <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Colleen A. De
      Vries,</FONT></TD></TR>
    <TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="font-family: Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Senior Vice-President
      on behalf of Cogency Global Inc.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0215738-s8_cheerhold.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 56269}]
metadata_filer: {"company-data": {"conformed-name": "Cheer Holding, Inc.", "cik": "0001738758", "assigned-sic": "7374", "organization-name": "06 Technology", "irs-number": "000000000", "state-of-incorporation": "E9", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-282386", "film-number": "241335809"}, "business-address": {"street1": "22ND FLOOR, BLOCK B, XINHUA TECH BLDG.", "street2": "NO. 8 TUOFANGYING ROAD", "city": "CHAOYANG DISTRICT, BEIJING", "state": "F4", "zip": "00000", "phone": "86-13810355988"}, "mail-address": {"street1": "22ND FLOOR, BLOCK B, XINHUA TECH BLDG.", "street2": "NO. 8 TUOFANGYING ROAD", "city": "CHAOYANG DISTRICT, BEIJING", "state": "F4", "zip": "00000"}, "former-company": [{"former-conformed-name": "GLORY STAR NEW MEDIA GROUP HOLDINGS Ltd", "date-changed": "20200219"}, {"former-conformed-name": "TKK SYMPHONY ACQUISITION Corp", "date-changed": "20180426"}]}
text: As filed with the Securities and Exchange Commission on September
  27, 2024
  Registration No. 333-______
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  CHEER HOLDING, INC.
  (Exact name of registrant as specified in its charter)
  Cayman Islands
  Not Applicable
  (State or other jurisdiction of
  incorporation or organization
  (I.R.S. Employer
  Identification Number)
  22F, Block B, Xinhua Technology Building,
  No. 8 Tuofangying South Road,
  Jiuxianqiao, Chaoyang District, Beijing, China
  100016
  (Address of Principal Executive Offices)
  (Zip Code)
  Cheer Holding, Inc. 2024 Equity Incentive Plan
  (Full Title of the Plan)
  COGENCY GLOBAL INC.
  122 East 42nd Street, 18th Floor
  New York, NY 10168
  (Name and Address
  of Agent for Service)
  (212) 947-7200
  (Telephone number,
  including area code, of agent for service)
  Please send copies of all communications to:
  John P. Yung, Esq.
  Lewis Brisbois Bisgaard & Smith LLP
  2020 West El Camino Avenue, Suite 700
  Sacramento, CA 95833
  916-646-8288
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This registration statement on Form S-8 ("Registration
  Statement") is being filed by Registrant to register a total of 2,000,000 Class A ordinary shares, US$0.001 par value per share
  ("Class A Shares") under the Cheer Holding, Inc. 2024 Equity Incentive Plan (the "Plan").
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information specified
  in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Form
  S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities
  Act"). Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "Commission")
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
  taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  The Registrant hereby incorporates by reference
  into this Registration Statement the following documents and information previously filed with the Securities and Exchange Commission
  (the "Commission"):
  ●
  The Registrant's Annual Report on Form 20-F for the fiscal year ended December 31, 2023, and Amendment No. 1 to Form 20-F for the year ended December 31, 2023, filed with the Commission on April 18, 2024 (together, "
  Form 20-F
  ");
  ●
  The description of the securities contained in Registrant's registration statement on Form 8-A filed with the Commission on
  August 14, 2018
  , as amended on
  August 15, 2018
  , pursuant to Section 12 of the Exchange Act, together with all amendments and reports filed for the purpose of updating that description, including Form 6-K filed with the Commission on
  September 27, 2024
  ; and
  ●
  The Registrant's 6-K filed with the Commission on July 31, 2024 (with respect to
  Exhibits 99.1
  and
  99.2
  to such Form 6-K),
  August 29, 2024
  ,
  September 10, 2024
  , and
  September 27, 2024
  .
  All documents, reports and definitive proxy or
  information statements filed pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters
  all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part
  hereof from the date of filing of such documents; provided, however, that documents, reports and definitive proxy or information statement,
  or portions thereof, which are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement. Any statement contained in a document incorporated or deemed to be incorporated herein
  by reference shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes that
  statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified
  or superseded.
  Item 4.
  Description of Securities
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  Not applicable.
  II-
  1
  Item 6.
  Indemnification of Directors and Officers
  Cayman Islands law does not limit the extent to
  which a company's memorandum and articles of association may provide for the indemnification of officers and directors, except to
  the extent that any such provisions may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification
  against civil fraud or the consequences of committing a crime.
  Provisions of the Third Amended and Restated
  Memorandum and Articles of Association ("MAA") of the Registrant
  The MAA provide that, to
  the maximum extent permitted by law, every current and former Director (as defined in the MAA) and officer of the Registrant (excluding
  the Auditor, as defined in the MAA) (each, an "Indemnified Person"), shall be entitled to be indemnified out of the assets of the
  Registrant against any liability, action, proceeding, claim, demand, costs, damages or expenses, including legal expenses (each, a "Liability"),
  which such Indemnified Person may incur in that capacity unless such Liability arose as a result of the actual fraud or willful default
  of such person.  In addition, the MAA provide that no Indemnified Person shall be liable to the Registrant for any loss or damage
  resulting (directly or indirectly) from such Indemnified Person carrying out his or her duties unless that liability arises through the
  actual fraud or willful default of such Indemnified Person. The MAA further provide that, for the purposes of the MAA, no Indemnified
  Person shall be deemed to have committed "actual fraud" or "willful default" until a court of competent jurisdiction
  has made a final, non-appealable finding to that effect.
  As well, the MAA provide
  that the indemnification and exculpation provisions of the MAA are deemed to form part of the employment contract or terms of
  appointment entered into by each Indemnified Person with the Registrant and are accordingly enforceable by such persons against the
  Registrant. The MAA also provide that the Directors may purchase and maintain insurance for or for the benefit of any Indemnified
  Person including (without prejudice to the generality of the foregoing) insurance against any Liability incurred by such persons in
  respect of any act or omission in the actual or purported execution or discharge of their duties or the exercise or purported
  exercise of their powers or otherwise in relation to or in connection with their duties, powers or offices in relation to the
  Registrant.
  Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers, or control persons, 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 by such 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 offered, the Registrant
  will, unless in the opinion of our counsel the matter has been settled by controlling, submit to a court of appropriate jurisdiction the
  question whether such indemnification by us 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
  Exhibit Number
  Description
  4.1
  Cheer Holding Inc. 2024 Equity Incentive Plan (incorporated herein by reference to Exhibit 3.1 to the Registrant's report on Form 6-K filed with the Commission on September 10, 2024).
  4.2
  Third Amended and Restated Memorandum and Articles of Association
  (incorporated herein by reference to Exhibit 4.1 to the Registrant's report on Form 6-K filed with the Commission on September 10, 2024).
  5.1*
  Opinion of Maples and Calder, Cayman Islands counsel to the Registrant, regarding the legality of the Class A Shares being registered.
  23.1*
  Consent of Maples and Calder (included in Exhibit 5.1).
  23.2*
  Consent of
  Assentsure PAC
  , Independent Registered Public Accounting Firm.
  24.1*
  Powers of Attorney (included in signature page hereto).
  107*
  Filing Fee Table.
  *
  Filed herewith
  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;
  (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 represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
  (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) herein do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement.
  2.
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  3.
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  B.
  The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual
  report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be
  deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.
  C.
  Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
  person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, 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 People's
  Republic of China.
  CHEER HOLDING, INC.,
  a Cayman Islands exempted company
  Dated: September 27, 2024
  By:
  /s/ Bing Zhang
  Name:
  Bing Zhang
  Title:
  Chief Executive Officer and Interim Chief Financial Officer
  POWER OF ATTORNEY
  AND SIGNATURE
  Know All Persons By These Presents, that each
  person whose signature appears below appoints Bing Zhang as his or her true and lawful attorney-in-fact and agent, with full power of
  substitution, for him or her and in his or her name, place and stead, to sign any amendment (including post-effective amendments) to this
  registration statement (or any other registration statement for the same offering that is to be effective upon filing pursuant to Rule
  462(b) under the Securities Act of 1933), and to file the same, with all exhibits thereto, and other documents in connection therewith,
  with the Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he may do in person, hereby
  ratifying and confirming all that said attorney-in-fact and agent or any of them, or of his substitutes, may lawfully 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 below by the following persons in the capacities and on the date
  indicated.
  Signature
  Capacity
  Date
  /
  s/ Bing Zhang
  Director, Chief Executive Officer, Interim Chief Financial Officer, and Chairman of the Board of
      Directors
  September 27, 2024
  Bing Zhang
  (
  Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer
  )
  /s/ Zhihong Tan
  Director
  September 27, 2024
  Zhihong Tan
  /s/ Jia Lu
  Director
  September 27, 2024
  Jia Lu
  /s/ Yong Li
  Director
  September 27, 2024
  Yong Li
  /s/ Ke Chen
  Director
  September 27, 2024
  Ke Chen
  II-
  4
  SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE
  OF THE REGISTRANT
  Pursuant to the Securities Act of 1933, as amended, the undersigned,
  the duly authorized representative in the United States of Cheer Holding, Inc., has signed this registration statement on September 27,
  2024.
  /s/
      Colleen A. De Vries
  Colleen A. De
      Vries,
  Senior Vice-President
      on behalf of Cogency Global Inc.
  II-5