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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">As filed with the Securities and Exchange Commission on June 21, 2024</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;     </P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><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"><B>ILEARNINGENGINES, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>85-3961600</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or
      other jurisdiction of <BR>
  incorporation or organization)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S Employer<BR>
   Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>6701 Democracy Blvd., Suite 300</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bethesda, Maryland</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><B>20817</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>iLearningEngines Inc. 2020 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>iLearningEngines, Inc. 2024 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>iLearningEngines, Inc. 2024 Employee Stock Purchase
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full Title of the Plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Harish Chidambaran<BR>
  Chief Executive Officer<BR>
  6701 Democracy Blvd., Suite 300</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Bethesda, Maryland 20817</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(650) 248-9874</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name, address, including zip code, and telephone,
  including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Copy to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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>Josh Holleman<BR>
  Eric Blanchard<BR>
  Paul Alexander<BR>
  Cooley LLP<BR>
  1299 Pennsylvania Avenue NW, Suite 700</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20004<BR>
  (202) 842-7800</B></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"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><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-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; text-indent: 0.25in">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; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 30%">Large accelerated filer</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt; font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 30%">&nbsp;</TD>
      <TD STYLE="width: 30%">Accelerated filer</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt; font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-size: 10pt; 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; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">EXPLANATORY Note</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">iLearningEngines, Inc.,
  a Delaware corporation (the &ldquo;<B><I>Registrant</I></B>&rdquo;), is filing this registration statement with the Securities and Exchange
  Commission (the &ldquo;<B><I>Commission</I></B>&rdquo;) to register common stock, par value $0.0001 per share (the &ldquo;<B><I>Common
  Stock</I></B>&rdquo;), issued or issuable pursuant to the iLearningEngines Inc. 2020 Equity Incentive Plan (the&nbsp;&ldquo;<B><I>2020
  Plan</I></B>&rdquo;), iLearningEngines, Inc. 2024 Equity Incentive Plan (the &ldquo;<B><I>2024 EIP</I></B>&rdquo;) and iLearningEngines,
  Inc. 2024 Employee Stock Purchase Plan (the &ldquo;<B><I>2024 ESPP</I></B>&rdquo; and, together with the 2020 Plan and the 2024 EIP, the&nbsp;&ldquo;<B><I>Plans</I></B>&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">On April 16, 2024, the
  Registrant (f/k/a Arrowroot Acquisition Corp. (&ldquo;<B><I>ARRW</I></B>&rdquo;)) consummated the closing of the transactions contemplated
  by that certain Agreement and Plan of Merger and Reorganization, dated as of April 27, 2023 (as amended, the &ldquo;<B><I>Merger Agreement</I></B>&rdquo;),
  by and among ARRW, iLearningEngines Holdings, Inc. (f/k/a iLearningEngines Inc.) (&ldquo;<B><I>Legacy iLearningEngines</I></B>&rdquo;)
  and ARAC Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of ARRW (&ldquo;<B><I>Merger Sub</I></B>&rdquo;). ARRW&rsquo;s
  stockholders approved the business combination at a special meeting of stockholders held on April 1, 2024. Pursuant to the terms of the
  Merger Agreement, the business combination was effected on April 16, 2024, with Merger Sub merging with and into Legacy iLearningEngines
  and the separate corporate existence of Merger Sub ceasing. In connection with the consummation of the business combination, ARRW changed
  its name to &ldquo;iLearningEngines, Inc.&rdquo; and Legacy iLearningEngines changed its name to &ldquo;iLearningEngines Holdings, Inc.&rdquo;
  The 2020 Plan was assumed by the Registrant on April 16, 2024 pursuant to the Merger Agreement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">PART I</P>
  
  <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: 0pt 0; text-transform: uppercase; text-align: center">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
  document(s) containing the information specified in Part I will be sent or given to participants in the Plans as specified by Rule 428(b)(1)
  of the </FONT>Securities Act or 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;)<FONT STYLE="font-family: Times New Roman, Times, Serif">.
  </FONT>The information required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this registration
  statement in accordance with Rule 428 under the Securities Act. In accordance with the rules and regulations of the Commission and the
  instructions to Form 8, such documents are not being filed with the Commission as part of this registration statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 of the Securities Act. These document(s) and the documents incorporated by reference in
  the registration statement pursuant to Item 3 of Part II of this form, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.&nbsp;</P>
  
  <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: 0pt 0; text-transform: uppercase; text-align: center"></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: 0pt 0; text-transform: uppercase; text-align: center">PART II</P>
  
  <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: 0pt 0; text-transform: uppercase; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <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: 0pt 0; text-align: justify">Item 3. Incorporation of Documents by Reference.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following documents filed
  by the registrant with the Commission are hereby incorporated by reference in this registration statement (in each case excluding any
  information furnished and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on
  any Current Report on Form 8-K):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a) the Registrant&rsquo;s
  Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1835972/000121390024028818/ea0201950-10k_arrowroot.htm">April 1, 2024</A>;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b) the Registrant&rsquo;s Quarterly Report on Form 10-Q for the quarter
  ended March 31, 2024, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1835972/000121390024044397/ea0205757-10q_ilearn.htm">May 16, 2024</A>;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(c) the
  Registrant&rsquo;s Current Reports on Form 8-K <FONT STYLE="background-color: white">(other than information furnished rather than
  filed),</FONT> filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024002288/ea191247-8k_arrowrootacq.htm">January
  9, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024003381/ea191538-8k_arrowrootacq.htm">January 12, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024009310/ea192705-8k_arrowrootacq.htm">February 2, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024010274/ea192904-8k425_arrowroot.htm">February 6, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024012174/ea193320-8k425_arrowroot.htm">February 9, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024015806/ea0200416-8k_arrowroot.htm">February 21, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024021409/ea0201530-8k425_arrow.htm">March 11, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024023067/ea0201913-8k_arrowroot.htm">March 15, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024025209/ea0202399-8k425_arrow.htm">March 22, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024026231/ea0202645-8k425_arrow.htm">March 27, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024028829/ea0203073-8k_arrow.htm">April 1, 2024</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea0204330-8k_ilearn.htm">April 22, 2024</A> (as amended by Amendment No. 1 on Form 8-K/A filed on <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024044401/ea0205853-8ka1_ilearn.htm">May 16, 2024</A>) and <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024036684/ea0204735-8k_ilearning.htm">April 26, 2024</A>; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(d)  the
  description of the Registrant&rsquo;s securities contained in <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024028818/ea020195001ex4-5_arrowroot.htm">Exhibit 4.5</A> to the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024028818/ea0201950-10k_arrowroot.htm">Form 10-K</A> for the
  year ended December 31, 2023, filed with the Commission on April 1, 2024, as well as any additional amendments or reports filed with the
  Commission for the purpose of updating the description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">All reports and other documents
  filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current
  reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the
  date of this registration statement, and prior to the filing of a post-effective amendment that indicates that all securities offered
  hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein
  and to be a part of this registration statement from the date of filing of such reports and documents. 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 that also is or is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of
  this registration statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 4. Description of Securities.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 5. Interests of Named Experts and Counsel.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 6. Indemnification of Directors and
  Officers.</P>
  
  <P STYLE="font: bold 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; text-indent: 0.25in; background-color: white">Section&nbsp;145
  of the <FONT STYLE="background-color: white">General Corporation Law of the State of Delaware (the &ldquo;<B><I>DGCL</I></B>&rdquo;)
  </FONT>provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including
  attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection
  with any threatened, pending or completed actions, suits or proceedings in which such person is made a party by reason of such person
  being or having been a director, officer, employee or agent of the Registrant. The DGCL provides that Section&nbsp;145 is not exclusive
  of other rights to which those seeking indemnification may be entitled under any bylaws, agreement, vote of stockholders or disinterested
  directors or otherwise. The Registrant&rsquo;s Certificate of Incorporation and Bylaws provide for indemnification by the Registrant
  of its directors and officers to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">Section&nbsp;102(b)(7)&nbsp;of
  the DGCL permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally
  liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1)&nbsp;for
  any breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders, (2)&nbsp;for acts or omissions not in good
  faith or which involve intentional misconduct or a knowing violation of law, (3)&nbsp;for unlawful payments of dividends or unlawful stock
  repurchases, redemptions or other distributions or (4)&nbsp;for any transaction from which the director derived an improper personal benefit.
  The Registrant&rsquo;s Certificate of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">The Registrant has entered
  into indemnification agreements with each of its directors and executive officers to provide contractual indemnification in addition to
  the indemnification provided in our Certificate of Incorporation. Each indemnification agreement provides for indemnification and advancements
  by the Registrant of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to the Registrant
  or, at our request, service to other entities, as officers or directors to the maximum extent permitted by applicable law. We believe
  that these provisions and agreements are necessary to attract qualified directors.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">The Registrant also maintains
  standard policies of insurance under which coverage is provided (1)&nbsp;to its directors and officers against loss arising from claims
  made by reason of breach of duty or other wrongful act, while acting in their capacity as directors and officers of the Registrant and
  (2)&nbsp;to the Registrant with respect to payments which may be made by the Registrant to such officers and directors pursuant to any
  indemnification provision contained in the Registrant&rsquo;s Certificate of Incorporation and Bylaws or otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 7. Exemption from Registration Claimed.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 5; 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: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 8. Exhibits.</P>
  
  <P STYLE="font: bold 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-align: justify"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: left; width: 10%"><B>Exhibit No.</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><B>&nbsp;</B></TD>
      <TD STYLE="text-align: justify; border-bottom: Black 1.5pt solid; width: 89%"><B>Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">3.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex3-1_ilearn.htm">Second Amended and Restated Certificate of Incorporation of iLearningEngines, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">3.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex3-2_ilearn.htm">Amended and Restated Bylaws of iLearningEngines, Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex4-1_ilearn.htm">Specimen Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex4-2_ilearn.htm">Specimen Warrant Certificate (incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">5.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020798001ex5-1_ilearnin.htm">Opinion of Cooley LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">23.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020798001ex23-1_ilearnin.htm">Consent of Marcum LLP, independent registered public accounting firm.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">23.2*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020798001ex23-2_ilearnin.htm">Consent of WithumSmith+Brown, PC, independent registered public accounting firm.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">23.3*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020798001ex5-1_ilearnin.htm">Consent of Cooley LLP (included in Exhibit 5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">24.1*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#a_001">Power of Attorney (contained on the signature page hereto).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390023094177/fs42023a2ex10-19_arrowroot.htm">iLearningEngines Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.19 to the Registration Statement on Form S-4/A filed on December 8, 2023).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">99.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex10-11_ilearn.htm">iLearningEngines, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.11 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">99.3</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex10-14_ilearn.htm">iLearningEngines, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.14 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">99.4</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390023094177/fs42023a2ex10-20_arrowroot.htm">Form of Restricted Stock Unit Agreement and Grant Notice under the iLearningEngines Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.20 to the Registration Statement on Form S-4/A filed on December 8, 2023).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">99.5</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex10-12_ilearn.htm">Form of Stock Option Grant Notice and Form of Stock Option Agreement under 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.12 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left">99.6</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1835972/000121390024034984/ea020433001ex10-13_ilearn.htm">Form of Restricted Stock Unit Grant Notice and Form of Restricted Stock Unit Agreement under 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.13 to the Current Report on Form 8-K filed on April 22, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020798001ex-fee_ilearnin.htm">Filing Fee Table.</A></TD></TR>
    </TABLE>
  <P STYLE="font: bold 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"><FONT STYLE="font-weight: normal">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-weight: normal">Filed herewith.</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"></P>
  
  <!-- Field: Page; Sequence: 6; 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: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Item 9. Undertakings.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(a)  The
  undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1)  To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(i)  to
  include any prospectus required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(ii)  to
  reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective
  amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration
  statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(iii)  to
  include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any
  material change to such information in this registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">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 that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(2)  That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
  registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
  be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3)  To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(b)  The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
  registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
  incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&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: 0pt 0; text-transform: uppercase; text-align: center">SIGNATURES</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 Bethesda, Maryland, on June
  21, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&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; font-size: 10pt; font-variant: small-caps"><B>ILEARNINGENGINES, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Harish Chidambaran</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Harish Chidambaran</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center"><A NAME="a_001"></A>POWER OF ATTORNEY</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Harish Chidambaran and S. Farhan Naqvi, and each
  of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him or
  her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments,
  to this Registration Statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his or her substitute or substitutes
  may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 40%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Signature</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 45%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Title</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 13%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Date</B></P></TD></TR>
    <TR STYLE="background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Harish Chidambaran</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Chief Executive Officer and Chairman of the Board</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Harish Chidambaran</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">(<I>Principal Executive Officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ S. Farhan Naqvi</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">S. Farhan Naqvi</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">(<I>Principal Financial and Accounting Officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Balakrishnan Arackal</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">President, Chief Business Officer and Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Balakrishnan Arackal</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Matthew Barger</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Matthew Barger</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Ian Davis</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Ian Davis</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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; text-align: center; width: 40%">/s/ Bruce Mehlman</TD>
      <TD STYLE="padding: 0.25pt 1.25pt; width: 1%">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; width: 45%">Director</TD>
      <TD STYLE="padding: 0.25pt 1.25pt; width: 1%">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; text-align: center; width: 13%">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding: 2pt 1.25pt 1.75pt; vertical-align: bottom; font-size: 10pt; text-align: center">Bruce Mehlman</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Michael Moe</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt">Director</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding: 2pt 1.25pt 1.75pt; vertical-align: bottom; font-size: 10pt; text-align: center">Michael Moe</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 1.75pt 1.25pt; vertical-align: bottom">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Thomas Olivier</P></TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt">Director</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 1.75pt 1.25pt; vertical-align: bottom; font-size: 10pt; text-align: center">June 21, 2024</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="padding: 2pt 1.25pt 1.75pt; vertical-align: bottom; font-size: 10pt; text-align: center">Thomas Olivier</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 1.25pt">&nbsp;</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0207980-s8_ilearnin.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 61217}]
metadata_filer: {"company-data": {"conformed-name": "iLearningEngines, Inc.", "cik": "0001835972", "assigned-sic": "7372", "organization-name": "06 Technology", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-280381", "film-number": "241060085"}, "business-address": {"street1": "6701 DEMOCRACY BLVD.", "city": "BETHESDA", "state": "MD", "zip": "20817", "phone": "(310) 566-5966"}, "mail-address": {"street1": "6701 DEMOCRACY BLVD.", "city": "BETHESDA", "state": "MD", "zip": "20817"}, "former-company": {"former-conformed-name": "Arrowroot Acquisition Corp.", "date-changed": "20201210"}}
text: As filed with the Securities and Exchange Commission on June 21, 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
  ILEARNINGENGINES, INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  85-3961600
  (State or
      other jurisdiction of
  incorporation or organization)
  (I.R.S Employer
  Identification No.)
  6701 Democracy Blvd., Suite 300
  Bethesda, Maryland
  20817
  (Address of Principal Executive Offices)
  (Zip Code)
  iLearningEngines Inc. 2020 Equity Incentive
  Plan
  iLearningEngines, Inc. 2024 Equity Incentive
  Plan
  iLearningEngines, Inc. 2024 Employee Stock Purchase
  Plan
  (Full Title of the Plan)
  Harish Chidambaran
  Chief Executive Officer
  6701 Democracy Blvd., Suite 300
  Bethesda, Maryland 20817
  (650) 248-9874
  (Name, address, including zip code, and telephone,
  including area code, of agent for service)
  Copy to:
  Josh Holleman
  Eric Blanchard
  Paul Alexander
  Cooley LLP
  1299 Pennsylvania Avenue NW, Suite 700
  Washington, D.C. 20004
  (202) 842-7800
  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
  iLearningEngines, Inc.,
  a Delaware corporation (the "
  Registrant
  "), is filing this registration statement with the Securities and Exchange
  Commission (the "
  Commission
  ") to register common stock, par value $0.0001 per share (the "
  Common
  Stock
  "), issued or issuable pursuant to the iLearningEngines Inc. 2020 Equity Incentive Plan (the "
  2020
  Plan
  "), iLearningEngines, Inc. 2024 Equity Incentive Plan (the "
  2024 EIP
  ") and iLearningEngines,
  Inc. 2024 Employee Stock Purchase Plan (the "
  2024 ESPP
  " and, together with the 2020 Plan and the 2024 EIP, the "
  Plans
  ").
  On April 16, 2024, the
  Registrant (f/k/a Arrowroot Acquisition Corp. ("
  ARRW
  ")) consummated the closing of the transactions contemplated
  by that certain Agreement and Plan of Merger and Reorganization, dated as of April 27, 2023 (as amended, the "
  Merger Agreement
  "),
  by and among ARRW, iLearningEngines Holdings, Inc. (f/k/a iLearningEngines Inc.) ("
  Legacy iLearningEngines
  ")
  and ARAC Merger Sub, Inc., a Delaware corporation and wholly-owned subsidiary of ARRW ("
  Merger Sub
  "). ARRW's
  stockholders approved the business combination at a special meeting of stockholders held on April 1, 2024. Pursuant to the terms of the
  Merger Agreement, the business combination was effected on April 16, 2024, with Merger Sub merging with and into Legacy iLearningEngines
  and the separate corporate existence of Merger Sub ceasing. In connection with the consummation of the business combination, ARRW changed
  its name to "iLearningEngines, Inc." and Legacy iLearningEngines changed its name to "iLearningEngines Holdings, Inc."
  The 2020 Plan was assumed by the Registrant on April 16, 2024 pursuant to the Merger Agreement.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The
  document(s) containing the information specified in Part I will be sent or given to participants in the Plans as specified by Rule 428(b)(1)
  of the
  Securities Act or 1933, as amended (the "
  Securities Act
  ")
  .
  The information required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this registration
  statement in accordance with Rule 428 under the Securities Act. In accordance with the rules and regulations of the Commission and the
  instructions to Form 8, such documents are not being filed with the Commission as part of this registration statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 of the Securities Act. These document(s) and the documents incorporated by reference in
  the registration statement pursuant to Item 3 of Part II of this form, taken together, constitute a prospectus that meets the requirements
  of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed
  by the registrant with the Commission are hereby incorporated by reference in this registration statement (in each case excluding any
  information furnished and not filed according to applicable rules, such as information furnished pursuant to Item 2.02 or Item 7.01 on
  any Current Report on Form 8-K):
  (a) the Registrant's
  Annual Report on Form 10-K for the year ended December 31, 2023, filed with the Commission on
  April 1, 2024
  ;
  (b) the Registrant's Quarterly Report on Form 10-Q for the quarter
  ended March 31, 2024, filed with the Commission on
  May 16, 2024
  ;
  (c) the
  Registrant's Current Reports on Form 8-K
  (other than information furnished rather than
  filed),
  filed with the Commission on
  January
  9, 2024
  ,
  January 12, 2024
  ,
  February 2, 2024
  ,
  February 6, 2024
  ,
  February 9, 2024
  ,
  February 21, 2024
  ,
  March 11, 2024
  ,
  March 15, 2024
  ,
  March 22, 2024
  ,
  March 27, 2024
  ,
  April 1, 2024
  ,
  April 22, 2024
  (as amended by Amendment No. 1 on Form 8-K/A filed on
  May 16, 2024
  ) and
  April 26, 2024
  ; and
  (d)  the
  description of the Registrant's securities contained in
  Exhibit 4.5
  to the Registrant's Annual Report on
  Form 10-K
  for the
  year ended December 31, 2023, filed with the Commission on April 1, 2024, as well as any additional amendments or reports filed with the
  Commission for the purpose of updating the description.
  All reports and other documents
  filed by the registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current
  reports furnished under Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the
  date of this registration statement, and prior to the filing of a post-effective amendment that indicates that all securities offered
  hereby have been sold or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein
  and to be a part of this registration statement from the date of filing of such reports and documents. 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 that also is or is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of
  this registration statement, except as so modified or superseded.
  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.
  Section 145
  of the
  General Corporation Law of the State of Delaware (the "
  DGCL
  ")
  provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including
  attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection
  with any threatened, pending or completed actions, suits or proceedings in which such person is made a party by reason of such person
  being or having been a director, officer, employee or agent of the Registrant. The DGCL provides that Section 145 is not exclusive
  of other rights to which those seeking indemnification may be entitled under any bylaws, agreement, vote of stockholders or disinterested
  directors or otherwise. The Registrant's Certificate of Incorporation and Bylaws provide for indemnification by the Registrant
  of its directors and officers to the fullest extent permitted by the DGCL.
  Section 102(b)(7) of
  the DGCL permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally
  liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for
  any breach of the director's duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good
  faith or which involve intentional misconduct or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock
  repurchases, redemptions or other distributions or (4) for any transaction from which the director derived an improper personal benefit.
  The Registrant's Certificate of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.
  The Registrant has entered
  into indemnification agreements with each of its directors and executive officers to provide contractual indemnification in addition to
  the indemnification provided in our Certificate of Incorporation. Each indemnification agreement provides for indemnification and advancements
  by the Registrant of certain expenses and costs relating to claims, suits or proceedings arising from his or her service to the Registrant
  or, at our request, service to other entities, as officers or directors to the maximum extent permitted by applicable law. We believe
  that these provisions and agreements are necessary to attract qualified directors.
  The Registrant also maintains
  standard policies of insurance under which coverage is provided (1) to its directors and officers against loss arising from claims
  made by reason of breach of duty or other wrongful act, while acting in their capacity as directors and officers of the Registrant and
  (2) to the Registrant with respect to payments which may be made by the Registrant to such officers and directors pursuant to any
  indemnification provision contained in the Registrant's Certificate of Incorporation and Bylaws or otherwise as a matter of law.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item 8. Exhibits.
  Exhibit No.
  Description
  3.1
  Second Amended and Restated Certificate of Incorporation of iLearningEngines, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on April 22, 2024).
  3.2
  Amended and Restated Bylaws of iLearningEngines, Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on April 22, 2024).
  4.1
  Specimen Common Stock Certificate (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on April 22, 2024).
  4.2
  Specimen Warrant Certificate (incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on April 22, 2024).
  5.1*
  Opinion of Cooley LLP.
  23.1*
  Consent of Marcum LLP, independent registered public accounting firm.
  23.2*
  Consent of WithumSmith+Brown, PC, independent registered public accounting firm.
  23.3*
  Consent of Cooley LLP (included in Exhibit 5.1).
  24.1*
  Power of Attorney (contained on the signature page hereto).
  99.1
  iLearningEngines Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.19 to the Registration Statement on Form S-4/A filed on December 8, 2023).
  99.2
  iLearningEngines, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.11 to the Current Report on Form 8-K filed on April 22, 2024).
  99.3
  iLearningEngines, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.14 to the Current Report on Form 8-K filed on April 22, 2024).
  99.4
  Form of Restricted Stock Unit Agreement and Grant Notice under the iLearningEngines Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.20 to the Registration Statement on Form S-4/A filed on December 8, 2023).
  99.5
  Form of Stock Option Grant Notice and Form of Stock Option Agreement under 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.12 to the Current Report on Form 8-K filed on April 22, 2024).
  99.6
  Form of Restricted Stock Unit Grant Notice and Form of Restricted Stock Unit Agreement under 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.13 to the Current Report on Form 8-K filed on April 22, 2024).
  107*
  Filing Fee Table.
  *
  Filed herewith.
  II-
  3
  Item 9. Undertakings.
  (a)  The
  undersigned registrant hereby undertakes:
  (1)  To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)  to
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)  to
  reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective
  amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration
  statement;
  (iii)  to
  include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any
  material change to such information in this registration statement;
  provided, however, that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the 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 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 Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
  incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (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-
  4
  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 Bethesda, Maryland, on June
  21, 2024.
  ILEARNINGENGINES, INC.
  By:
  /s/ Harish Chidambaran
  Harish Chidambaran
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Harish Chidambaran and S. Farhan Naqvi, and each
  of them, his or her true and lawful attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him or
  her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments, including post-effective amendments,
  to this Registration Statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do
  in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents, or his or her substitute or substitutes
  may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates
  indicated.
  Signature
  Title
  Date
  /s/ Harish Chidambaran
  Chief Executive Officer and Chairman of the Board
  June 21, 2024
  Harish Chidambaran
  (
  Principal Executive Officer
  )
  /s/ S. Farhan Naqvi
  Chief Financial Officer
  June 21, 2024
  S. Farhan Naqvi
  (
  Principal Financial and Accounting Officer
  )
  /s/ Balakrishnan Arackal
  President, Chief Business Officer and Director
  June 21, 2024
  Balakrishnan Arackal
  /s/ Matthew Barger
  Director
  June 21, 2024
  Matthew Barger
  /s/ Ian Davis
  Director
  June 21, 2024
  Ian Davis
  /s/ Bruce Mehlman
  Director
  June 21, 2024
  Bruce Mehlman
  /s/ Michael Moe
  Director
  June 21, 2024
  Michael Moe
  /s/ Thomas Olivier
  Director
  June 21, 2024
  Thomas Olivier
  II-
  5