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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
  Commission on July 9, 2018</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0pt; margin-bottom: 0pt"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></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, DC 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>MASSROOTS, 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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: top; width: 49%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>46-2612944</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of <BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(IRS Employer <BR>
  Identification Number)</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: center"><B>2420 17<SUP>th</SUP> Street, Office 3118</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(833) 467-6687</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, including zip code, and telephone
  number, including area code, of registrant&rsquo;s principal executive offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&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>MASSROOTS, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2018 EQUITY INCENTIVE PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Isaac Dietrich</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>MassRoots, Inc.<BR>
  2420 17<SUP>th</SUP>&nbsp;Street, Office 3118</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Denver, Colorado 80202</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<B>(833) 467-6687</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and
  telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>With copies to:</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Richard Friedman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Andrea Cataneo, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nazia Khan, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sheppard, Mullin, Richter&nbsp;&amp;
  Hampton LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>30 Rockefeller Plaza, 39<SUP>th</SUP>
  Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10112</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 653-8700</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; 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&nbsp;12b-2 of the Exchange Act. (Check one):</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>
      <TD STYLE="vertical-align: top; width: 20%; padding-left: 10.1pt; text-indent: -10.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Large
      accelerated filer &#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 46%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 34%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer &#9744;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding-left: 10.1pt; text-indent: -10.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
      filer &#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Do not check
      if a smaller reporting company)</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting
      company &#9746;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; padding-left: 10.1pt; text-indent: -10.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth
      company &#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-indent: 0.5in; text-align: justify">If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act.&nbsp;&nbsp;<FONT STYLE="font-family: Wingdings">o</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Title&nbsp;of&nbsp;Securities
      to&nbsp;be&nbsp;Registered</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount&nbsp;to&nbsp;be<BR>
      Registered(1)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Proposed&nbsp;Maximum<BR>
      Offering<BR> Price&nbsp;Per&nbsp;Share(2)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Proposed&nbsp;Maximum<BR>
      Aggregate<BR> Offering&nbsp;Price(2)</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amount&nbsp;of<BR>
      Registration&nbsp;Fee</FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 40%; text-align: left; text-indent: -10.1pt; padding-left: 10.1pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Common
      Stock, $0.001 par value per share, to be issued under MassRoots, Inc. 2018 Equity Incentive Plan (the &ldquo;Plan&rdquo;)</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 12%; text-align: right; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">25,000,000
                                           Shares</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;0.21</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5,250,000</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD><TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">$</FONT></TD><TD STYLE="width: 12%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;653.63</FONT></TD><TD STYLE="width: 1%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</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">(1)&nbsp; Pursuant to Rule&nbsp;416(a)&nbsp;of
  the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;), as amended, this Registration Statement shall also cover any additional
  shares of the Registrant&rsquo;s common stock that become issuable undean pursuant to this Registraon Statement by reason
  of any stock dividend, stock split, recapitalization or any other similar transaction which results in an increase in the number
  of the Registrant&rsquo;s outstanding shares of common stock.</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">(2)&nbsp; For purposes of computing the
  registration fee only.&nbsp;Pursuant to Rule&nbsp;457(c)&nbsp;and (h), the Proposed Maximum Offering Price Per Share is based upon
  the average of the ask and bid prices for the Registrant&rsquo;s common stock on the OTCQB tier of the OTC Markets on July 6, 2018.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;I&nbsp;<BR>
  INFORMATION REQUIRED IN THE SECTION&nbsp;10(a)&nbsp;PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.</B>&nbsp;&nbsp;&nbsp;<B>Plan Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.</B>&nbsp;&nbsp;&nbsp;<B>Registrant Information and
  Employee Plan Annual Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&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; text-indent: 0.5in">* The documents containing
  the information specified in Part&nbsp;I will be sent or given to participants as specified by Rule&nbsp;428(b)(1)&nbsp;under the
  Securities Act. In accordance with the rules&nbsp;and regulations of the U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  and the instructions to Form&nbsp;S-8, such documents are not being filed with the Commission either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424 under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART&nbsp;II&nbsp;<BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3.&nbsp; Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents
  filed by MassRoots, Inc. (the &ldquo;Company&rdquo;) with the Commission are hereby incorporated by reference in this Registration
  Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31,
  2017 filed on April 17, 2018, as amended on April 30, 2018 and May 24, 2018;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Quarterly Report on Form&nbsp;10-Q for the quarter ended March 31, 2018 filed
  on May 18, 2018;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the Company&rsquo;s Current Reports on Form&nbsp;8-K or Form 8-K/A (excluding any reports or portions
  thereof that are deemed to be furnished and not filed) filed on January 16, 2018, January 17, 2018, January 22, 2018, January 31,
  2018, February 5, 2018, February 26, 2018, April 25, 2018, June 6, 2018, June 13, 2018, and June 19, 2018;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">our definitive proxy statement on Schedule 14A relating to our&nbsp;2018 annual meeting of stockholders
  filed on May 11, 2018;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the description of our common stock contained in our Registration Statement on Form&nbsp;8-A12G
  filed on April 27, 2015.</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: 0.5in">All documents filed
  by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), or the Securities Act, prior to the filing of a post-effective amendment that indicates that all securities offered
  have been sold or which deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement
  and are a part hereof from the date of filing such documents.</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; text-indent: 0.5in">Any statement contained
  in any document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
  purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document
  which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4.&nbsp; Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5.&nbsp; Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6.&nbsp; Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section&nbsp;145 (&ldquo;Section&nbsp;145&rdquo;)
  of the Delaware General Corporation Law (&ldquo;DGCL&rdquo;) permits indemnification of directors, officers, agents and controlling
  persons of a corporation under certain conditions and subject to certain limitations. Section&nbsp;145 empowers a corporation to
  indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action,
  suit or proceeding whether civil, criminal, administrative or investigative, by reason of the fact that he or she is or was a director,
  officer or agent of the corporation or another enterprise if serving at the request of the corporation. Depending on the character
  of the proceeding, a corporation may indemnify against expenses (including attorneys&rsquo; fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding if the person indemnified
  acted in good faith and in a manner he or she reasonably believed to be in or not opposed to, the best interests of the corporation,
  and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. In
  the case of an action by or in the right of the corporation, no indemnification may be made with respect to any claim, issue or
  matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the
  Court of Chancery or the court in which such action or suit was brought shall determine that despite the adjudication of liability
  such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper. Section&nbsp;145
  further provides that to the extent a present or former director or officer of a corporation has been successful in the defense
  of any action, suit or proceeding referred to above or in the defense of any claim, issue or matter therein, such person shall
  be indemnified against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in connection
  therewith. The foregoing is only a summary of the described sections of the DGCL and is qualified in its entirety by reference
  to such sections.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company&rsquo;s
  Second Amended and Restated Certificate of Incorporation provides that a director of the Company shall not be personally liable
  to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for
  any breach of the director&rsquo;s duty of loyalty to the Company or its stockholders, (ii) for acts or omissions not in good faith
  or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the DGCL, or (iv) for any transaction
  from which the director derived an improper personal benefit. If the DGCL is amended to authorize corporate action further eliminating
  or limiting the personal liability of directors, then the liability of a director of the Company shall be eliminated or limited
  to the fullest extent permitted by the DGCL, as so amended.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7.&nbsp; Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 36.2pt">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8.&nbsp; Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">A list of exhibits filed with this Registration
  Statement on Form&nbsp;S-8 is set forth on the Exhibit&nbsp;Index and is incorporated herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9.&nbsp; Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a)&nbsp;The undersigned registrant hereby
  undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.75in">(1)&nbsp;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: 1in">(i)&nbsp;to include any prospectus required by Section&nbsp;10(a)(3)&nbsp;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; text-indent: 1in">(ii)&nbsp;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&nbsp;424(b)&nbsp;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</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; text-indent: 1in">&#9;(iii)&nbsp;to include
  any material information with respect to the plan of distribution not previously disclosed in the registration statement or any
  material change to such information in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><I>&#9;provided, however</I>,
  that paragraphs (a)(1)(i)&nbsp;and (a)(1)(ii)&nbsp;do not apply if the&nbsp; 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&nbsp;13
  or Section&nbsp;15(d)&nbsp;of the Exchange Act that are incorporated by reference in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">&#9;(2)&nbsp;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&nbsp;<I>bona fide</I>&nbsp;offering thereof; and</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; text-indent: 0.75in">&#9;(3)&nbsp;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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;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&nbsp;13(a)&nbsp;or Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing
  of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Exchange Act) 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&nbsp;<I>bona fide</I>&nbsp;offering
  thereof.</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; text-indent: 0.5in">(c)&nbsp;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">&nbsp;&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><BR>
  SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the registrant has duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Denver, State of Colorado, on July 9,&nbsp;2018.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: left"><FONT STYLE="font-size: 10pt"><B>MASSROOTS, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; width: 60%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Isaac Dietrich</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Isaac Dietrich</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer (Principal Executive Officer)</P></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>
      <TD STYLE="vertical-align: top; width: 60%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="vertical-align: top; border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-size: 10pt">/s/ Jesus Quintero</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Jesus Quintero</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer&nbsp;<FONT STYLE="background-color: white">(Principal
          Financial and Accounting Officer)</FONT></P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="pow_001"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY
  THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Isaac Dietrich and Jesus Quintero,
  and each of them, with full power of substitution, his or her true and lawful attorney-in-fact to act for him or her in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to file
  each of the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in order to effectuate the same as fully, to all intents and purposes, as he or she could do
  in person, hereby ratifying and confirming all that said attorneys-in-fact or substitutes, or any of them, 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; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by each of the following persons in the capacities and
  on the dates indicated.</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>
      <TD STYLE="width: 27%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Signatures</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 56%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 15%; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Isaac Dietrich</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Executive Officer (Principal Executive Officer), <BR>
  Chairman of the Board of Directors</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">July 9,&nbsp;2018</FONT></TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Isaac Dietrich</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jesus Quintero</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer&nbsp;(Principal Financial and Accounting Officer)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: bottom"><FONT STYLE="font-size: 10pt">July 9,&nbsp;2018</FONT></TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Jesus Quintero</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Charles R. Blum</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July 9,&nbsp;2018</FONT></TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Charles R. Blum</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Cecil Kyte</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July 9,&nbsp;2018</FONT></TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Cecil Kyte</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Graham Farrar</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July 9,&nbsp;2018</FONT></TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Graham Farrar</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT&nbsp;INDEX</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="width: 10%; border-bottom: Black 1.5pt solid; text-align: left"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT><BR>
  <FONT STYLE="font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 89%; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1589149/000172186818000398/f2smsrtdef14a051118.htm">MassRoots, Inc. Equity Incentive Plan (incorporated by reference to Appendix B to the Company&rsquo;s Proxy Statement on Schedule 14A filed on May 11, 2018)</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt"><A HREF="fs82018ex5-1_massroots.htm">Opinion of Sheppard, Mullin, Richter&nbsp;&amp; Hampton LLP</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="fs82018ex5-1_massroots.htm"><FONT STYLE="font-size: 10pt">Consent of Sheppard, Mullin, Richter&nbsp;&amp; Hampton LLP (included in Exhibit&nbsp;5.1)</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="fs82018ex23-2_massroots.htm"><FONT STYLE="font-size: 10pt">Consent of Liggett &amp; Webb P.A.</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">23.3*</P></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="fs82018ex23-3_massroots.htm">Consent of RBSM LLP</A></P></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; text-align: left">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: left"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><A HREF="#pow_001"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on page 5)</FONT></A></TD></TR>
  </TABLE>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">* Filed herewith</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82018_massrootsinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 56370}]
metadata_filer: {"company-data": {"conformed-name": "MassRoots, Inc.", "cik": "0001589149", "assigned-sic": "7370", "irs-number": "462612944", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-226099", "film-number": "18945290"}, "business-address": {"street1": "2420 17TH STREET", "street2": "OFFICE 3118", "city": "DENVER", "state": "CO", "zip": "80202", "phone": "(833) 467-6687"}, "mail-address": {"street1": "2420 17TH STREET", "street2": "OFFICE 3118", "city": "DENVER", "state": "CO", "zip": "80202"}}
text: As filed with the Securities and Exchange
  Commission on July 9, 2018
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  MASSROOTS, INC.
  (Exact name of registrant as specified in
  its charter)
  Delaware
  46-2612944
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification Number)
  2420 17
  th
  Street, Office 3118
  Denver, Colorado 80202
  (833) 467-6687
  (Address, including zip code, and telephone
  number, including area code, of registrant's principal executive offices)
  MASSROOTS, INC.
  2018 EQUITY INCENTIVE PLAN
  (Full title of the plan)
  Isaac Dietrich
  Chief Executive Officer
  MassRoots, Inc.
  2420 17
  th
  Street, Office 3118
  Denver, Colorado 80202
  (833) 467-6687
  (Name, address, including zip code, and
  telephone number, including area code, of agent for service)
  With copies to:
  Richard Friedman, Esq.
  Andrea Cataneo, Esq.
  Nazia Khan, Esq.
  Sheppard, Mullin, Richter &
  Hampton LLP
  30 Rockefeller Plaza, 39
  th
  Floor
  New York, New York 10112
  (212) 653-8700
  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. (Check one):
  Large
      accelerated filer ☐
  Accelerated
      filer ☐
  Non-accelerated
      filer ☐
  (Do not check
      if a smaller reporting company)
  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.
  o
  CALCULATION OF REGISTRATION FEE
  Title of Securities
      to be Registered
  Amount to be
  Registered(1)
  Proposed Maximum
  Offering
  Price Per Share(2)
  Proposed Maximum
  Aggregate
  Offering Price(2)
  Amount of
  Registration Fee
  Common
      Stock, $0.001 par value per share, to be issued under MassRoots, Inc. 2018 Equity Incentive Plan (the "Plan")
  25,000,000
                                           Shares
  $
  0.21
  $
  5,250,000
  $
  653.63
  (1)  Pursuant to Rule 416(a) of
  the Securities Act of 1933 (the "Securities Act"), as amended, this Registration Statement shall also cover any additional
  shares of the Registrant's common stock that become issuable undean pursuant to this Registraon Statement by reason
  of any stock dividend, stock split, recapitalization or any other similar transaction which results in an increase in the number
  of the Registrant's outstanding shares of common stock.
  (2)  For purposes of computing the
  registration fee only. Pursuant to Rule 457(c) and (h), the Proposed Maximum Offering Price Per Share is based upon
  the average of the ask and bid prices for the Registrant's common stock on the OTCQB tier of the OTC Markets on July 6, 2018.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.*
  Item 2.
  Registrant Information and
  Employee Plan Annual Information.*
  * The documents containing
  the information specified in Part I will be sent or given to participants as specified by Rule 428(b)(1) under the
  Securities Act. In accordance with the rules and regulations of the U.S. Securities and Exchange Commission (the "Commission")
  and the instructions to Form S-8, such documents are not being filed with the Commission either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.
  -
  1
  -
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.  Incorporation of Documents by Reference.
  The following documents
  filed by MassRoots, Inc. (the "Company") with the Commission are hereby incorporated by reference in this Registration
  Statement:
  ●
  the Company's Annual Report on Form 10-K for the fiscal year ended December 31,
  2017 filed on April 17, 2018, as amended on April 30, 2018 and May 24, 2018;
  ●
  the Company's Quarterly Report on Form 10-Q for the quarter ended March 31, 2018 filed
  on May 18, 2018;
  ●
  the Company's Current Reports on Form 8-K or Form 8-K/A (excluding any reports or portions
  thereof that are deemed to be furnished and not filed) filed on January 16, 2018, January 17, 2018, January 22, 2018, January 31,
  2018, February 5, 2018, February 26, 2018, April 25, 2018, June 6, 2018, June 13, 2018, and June 19, 2018;
  ●
  our definitive proxy statement on Schedule 14A relating to our 2018 annual meeting of stockholders
  filed on May 11, 2018;
  ●
  the description of our common stock contained in our Registration Statement on Form 8-A12G
  filed on April 27, 2015.
  All documents filed
  by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), or the Securities Act, prior to the filing of a post-effective amendment that indicates that all securities offered
  have been sold or which deregisters all securities then remaining unsold, are incorporated by reference in this Registration Statement
  and are a part hereof from the date of filing such documents.
  Any statement contained
  in any document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for
  purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document
  which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so
  modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4.  Description of Securities.
  Not Applicable.
  -
  2
  -
  Item 5.  Interests of Named Experts and Counsel.
  Not Applicable.
  Item 6.  Indemnification of Directors and Officers.
  Section 145 ("Section 145")
  of the Delaware General Corporation Law ("DGCL") permits indemnification of directors, officers, agents and controlling
  persons of a corporation under certain conditions and subject to certain limitations. Section 145 empowers a corporation to
  indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action,
  suit or proceeding whether civil, criminal, administrative or investigative, by reason of the fact that he or she is or was a director,
  officer or agent of the corporation or another enterprise if serving at the request of the corporation. Depending on the character
  of the proceeding, a corporation may indemnify against expenses (including attorneys' fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding if the person indemnified
  acted in good faith and in a manner he or she reasonably believed to be in or not opposed to, the best interests of the corporation,
  and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful. In
  the case of an action by or in the right of the corporation, no indemnification may be made with respect to any claim, issue or
  matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the
  Court of Chancery or the court in which such action or suit was brought shall determine that despite the adjudication of liability
  such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper. Section 145
  further provides that to the extent a present or former director or officer of a corporation has been successful in the defense
  of any action, suit or proceeding referred to above or in the defense of any claim, issue or matter therein, such person shall
  be indemnified against expenses (including attorneys' fees) actually and reasonably incurred by such person in connection
  therewith. The foregoing is only a summary of the described sections of the DGCL and is qualified in its entirety by reference
  to such sections.
  The Company's
  Second Amended and Restated Certificate of Incorporation provides that a director of the Company shall not be personally liable
  to the Company or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (i) for
  any breach of the director's duty of loyalty to the Company or its stockholders, (ii) for acts or omissions not in good faith
  or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the DGCL, or (iv) for any transaction
  from which the director derived an improper personal benefit. If the DGCL is amended to authorize corporate action further eliminating
  or limiting the personal liability of directors, then the liability of a director of the Company shall be eliminated or limited
  to the fullest extent permitted by the DGCL, as so amended.
  Item 7.  Exemption from Registration Claimed.
  Not Applicable.
  Item 8.  Exhibits.
  A list of exhibits filed with this Registration
  Statement on Form S-8 is set forth on the Exhibit Index and is incorporated herein by reference.
  -
  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 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) do not apply if the  information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13
  or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement;
  (2) that,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial
  bona fide
  offering thereof; and
  (3) to remove
  from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The undersigned
  registrant hereby 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 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.
  -
  4
  -
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant has duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned,
  thereunto duly authorized, in the City of Denver, State of Colorado, on July 9, 2018.
  MASSROOTS, INC.
  By:
  /s/ Isaac Dietrich
  Isaac Dietrich
  Chief Executive Officer (Principal Executive Officer)
  By:
  /s/ Jesus Quintero
  Jesus Quintero
  Chief Financial Officer
  (Principal
          Financial and Accounting Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY
  THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Isaac Dietrich and Jesus Quintero,
  and each of them, with full power of substitution, his or her true and lawful attorney-in-fact to act for him or her in any and
  all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to file
  each of the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in order to effectuate the same as fully, to all intents and purposes, as he or she could do
  in person, hereby ratifying and confirming all that said attorneys-in-fact or substitutes, or any of them, 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 each of the following persons in the capacities and
  on the dates indicated.
  Signatures
  Title
  Date
  /s/ Isaac Dietrich
  Chief Executive Officer (Principal Executive Officer),
  Chairman of the Board of Directors
  July 9, 2018
  Isaac Dietrich
  /s/ Jesus Quintero
  Chief Financial Officer (Principal Financial and Accounting Officer)
  July 9, 2018
  Jesus Quintero
  /s/ Charles R. Blum
  Director
  July 9, 2018
  Charles R. Blum
  /s/ Cecil Kyte
  Director
  July 9, 2018
  Cecil Kyte
  /s/ Graham Farrar
  July 9, 2018
  Graham Farrar
  Director
  -
  5
  -
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  MassRoots, Inc. Equity Incentive Plan (incorporated by reference to Appendix B to the Company's Proxy Statement on Schedule 14A filed on May 11, 2018)
  5.1*
  Opinion of Sheppard, Mullin, Richter & Hampton LLP
  23.1*
  Consent of Sheppard, Mullin, Richter & Hampton LLP (included in Exhibit 5.1)
  23.2*
  Consent of Liggett & Webb P.A.
  23.3*
  Consent of RBSM LLP
  24.1*
  Power of Attorney (contained on page 5)
  * Filed herewith
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  6
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