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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on February 21, 2024</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: right"><B>Registration No. 333-______ </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</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"><B>FORM S-8</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"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Mega Matrix Corp. </B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: white">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>(Exact name of registrant as specified in its charter)</I></B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 50%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>94-3263974</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(State or other jurisdiction of <BR>
  incorporation or organization</I></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><I>(I.R.S. Employer<BR>
  Identification Number)</I></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 50%; border-bottom: black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>3000 El Camino&nbsp;Real,</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Bldg. 4,&nbsp;Suite 200,&nbsp;Palo Alto,&nbsp;CA</B></P></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>94306</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="background-color: white"><B>AMENDED
  AND RESTATED 2021 EQUITY INCENTIVE PLAN</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="background-color: white"><B>JANUARY
  18, 2024 RESTRICTED STOCK UNIT AGREEMENT FOR XIANGCHEN GAO</B></FONT></P>
  
  <DIV STYLE="padding: 0in; border-top: black 1.5pt solid">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Full Title of the Plan)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  </DIV>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Yucheng Hu</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>c/o Mega Matrix Corp. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>3000 El Camino Real, Bldg. 4, Suite 200, </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Palo Alto, CA 94306</B></P>
  
  <P STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Name and Address
  of Agent for Service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(650) 340-1888</B></P>
  
  <P STYLE="border-top: black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>(Telephone number,
  including area code, of agent for service)</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Please send copies of all communications to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; text-align: center"><FONT STYLE="font-size: 10pt">John P. Yung, Esq<BR>
  Lewis Brisbois Bisgaard &amp; Smith LLP<BR>
  45 Fremont</FONT> Street, Suite 3000<BR>
  San Francisco, CA 94105<BR>
  (415) 362-2580<BR>
  <BR></TD>
      </TR>
    </TABLE>
  <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">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.
  (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Small reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">If an emerging
  growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any
  new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Explanatory Note</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">This registration
  statement on Form S-8 (&ldquo;Registration Statement&rdquo;) is being filed by Mega Matrix Corp. (&ldquo;Registrant&rdquo; or &ldquo;Company&rdquo;),
  to register a total of 1,604,000 shares of its common stock, par value $0.001 per share (&ldquo;Common Stock&rdquo;), including (i) 1,580,000
  shares of Common Stock issuable under the Mega Matrix Corp. Amended and Restated 2021 Equity Incentive Plan (the &ldquo;Amended Plan&rdquo;),
  and (ii) 24,000 shares of Common Stock issuable upon vesting of outstanding restricted stock units pursuant to the January 18, 2024 Restricted
  Stock Unit Award granted to the Chief Operating Officer Xiangchen (Steven) Gao. </FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</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"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The documents containing the information specified
  in &ldquo;Item 1. Plan Information&rdquo; and &ldquo;Item 2. Registrant Information and Employee Plan Annual Information&rdquo; of Form
  S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;Securities
  Act&rdquo;). Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
  taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II</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"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Incorporation of Documents by Reference</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Registrant hereby incorporates by reference
  into this Registration Statement the following documents and information previously filed with the Securities and Exchange Commission
  (&ldquo;Commission&rdquo;):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1036848/000121390023025519/f10k2022_megamatrixcorp.htm">Form 10-K</A> for the
  fiscal year ended December 31, 202, filed with the Commission on March 31, 2023 (&ldquo;Form 10-K&rdquo;).</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Quarterly Reports on Form 10-Q for
  the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023, filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023039002/f10q0323_megamatrix.htm">May 12, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023067058/f10q0623_megamatrix.htm">August 14, 2023</A>,
  and <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023085599/f10q0923_megamatrix.htm">November 13, 2023</A>, respectively.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Current Reports on Form 8-K (excluding
  Item 7.01) filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023004085/ea171949-8k_megamatrix.htm">January 20, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023005692/ea172234-8k_megamatrix.htm">January 27, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023012076/ea173697-8k_megamatrix.htm">February 15, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023018271/ea174699-8k_megamatrix.htm">March 7, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023025553/ea176059-8k_megamatrix.htm">March 31, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023030225/ea176920-8k_megamatrix.htm">April 17, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023039034/ea178467-8k_megamatrix.htm">May 12, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023047818/ea179976-8k_megamatrix.htm">June 9, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023065053/ea183129-8k_megamatrix.htm">August 9, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023067107/ea183418-8k_megamatrix.htm">August 14, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023070897/ea184197-8k_megamatrix.htm">August 25, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023078730/ea185613-8k_megamatrix.htm">September 22, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023085607/ea188203-8k_megamatrix.htm">November 13, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023096294/ea189991-8k_megamatrix.htm">December 18, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023097369/ea190363-8k_megamatrix.htm">December 20, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023098938/ea190726-8k_megamatrix.htm">December 27, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390024000305/ea190926-8k_megamatrix.htm">January 2, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390024001900/ea191291-8k_megamatrix.htm">January 8, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390024004291/ea191737-8k_megamatrix.htm">January 18, 2024</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390024004665/ea191859-8k_megamatrix.htm">January 19, 2024</A>.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">The description of Registrant&rsquo;s Common Stock titled
  Description of Securities filed as Exhibit 4(vi) to the Registrant&rsquo;s Form 10-K.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents, reports and definitive proxy or
  information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters
  all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part
  hereof from the date of filing of such documents; provided, however, that documents, reports and definitive proxy or information statement,
  or portions thereof, which are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.</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">Any statement contained in a document incorporated
  or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference
  herein modifies or supersedes that statement. Any such statement so modified or superseded shall not constitute a part of this Registration
  Statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>Item 4.</B> <FONT STYLE="font-size: 10pt"><B>Description of Securities </B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers</B></FONT></P>
  
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">The Registrant&rsquo;s Second Amended and Restated Certificate of Incorporation,
  as amended, and Fourth Amended and Restated Bylaws, as amended, provides that the Registrant shall indemnify its directors, officers employees
  and agents to the fullest extent permitted by the General Corporation Law of the State of Delaware.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">Sections 145 and&nbsp;102(b)(7) of the General Corporation Law of the
  State of Delaware provide that a corporation may indemnify any person made a party to an action by reason of the fact that he or she was
  a director, executive officer, employee or agent of the corporation or is or was serving at the request of a corporation against expenses
  (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection
  with such action if he or she 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, except that, in the case of an action by or in right of the corporation, no indemnification may generally be made in respect
  of any claim as to which such person is adjudged to be liable to the corporation.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Exhibits</B></FONT></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: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
   Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: justify; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1036848/000121390021051095/ea148089ex3-1_aerocentury.htm"><FONT STYLE="font-size: 10pt">Second Amended and Restated Certificate of Incorporation of AeroCentury Corp (Incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Report on Form 8-K filed with the SEC on October 1, 2021).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390021067804/ea153023ex3-1_aerocen.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Certificate of Incorporation of AeroCentury Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Report on Form 8-K filed with the SEC on December 29, 2021).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1036848/000121390022015035/ea157210ex3-1_megamat.htm"><FONT STYLE="font-size: 10pt">Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of AeroCentury Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Report on Form 8-K filed with the SEC on March 25, 2022)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390023096294/ea189991ex3-1_megamatrix.htm"><FONT STYLE="font-size: 10pt"><U STYLE="text-decoration: none">Fourth Amended and Restated Bylaws of Mega Matrix Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Report on Form 8-K filed with the SEC on December 18, 2023).</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1036848/000121390023083487/ea187279-def14a_megamatrix.htm#a_017"><FONT STYLE="font-size: 10pt"><U STYLE="text-decoration: none">Mega Matrix Corp. Amended and Restated 2021 Equity Incentive Plan (Incorporated herein by reference to Appendix A to the Registrant&rsquo;s Proxy Statement on Schedule 14A filed with the SEC on November 3, 2023).</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1036848/000121390024004665/ea191859ex10-3_megamatrix.htm"><FONT STYLE="font-size: 10pt"><U STYLE="text-decoration: none">Form of Restricted Stock Unit Award Agreement under the 2021 Amended and Restated Equity Incentive Plan between Xiangchen Gao and the Company (Incorporated herein by reference to Exhibit 10.3 to the Registrant&rsquo;s Report on Form 8-K filed with the SEC on January 19, 2024).</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea0200362ex5-1_megamatrix.htm"><FONT STYLE="font-size: 10pt">Opinion of Lewis Brisbois Bisgaard &amp; Smith LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea0200362ex23-1_megamatrix.htm"><FONT STYLE="font-size: 10pt">Consent of Audit Alliance LLP, Independent Registered Public Accounting Firm.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea0200362ex5-1_megamatrix.htm"><FONT STYLE="font-size: 10pt">Consent of Lewis Brisbois Bisgaard &amp; Smith LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#p_001"><FONT STYLE="font-size: 10pt">Powers of Attorney (included in signature page hereto).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea0200362ex-fee_megamatrix.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></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>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 9. Undertakings.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">A.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">The undersigned Registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 72px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 72px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 72px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: justify; width: 72px">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><U>provided</U>, <U>however</U>, that paragraphs (a)(1)(i) and (a)(1)(ii) herein do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 24px"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">B. <FONT STYLE="background-color: white">The undersigned
  Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
  plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement
  shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
  that time shall be deemed to be the initial bona fide offering thereof.</FONT></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">C. <FONT STYLE="background-color: white">Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
  claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</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>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of Palo Alto, California, on February 21, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Mega Matrix Corp.,</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">a Delaware corporation</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Yucheng Hu</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Yucheng Hu</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="p_001"></A>POWER OF ATTORNEY AND SIGNATURE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Yucheng Hu and Carol Wang, and each of them, as his or her true and
  lawful attorney-in-fact and agent, with full power of substitution, for him or her and in his or her name, place and stead, to sign any
  amendment (including post-effective amendments) to this registration statement (or any other registration statement for the same offering
  that is to be effective upon filing pursuant to Rule 462(b) under the Securities Act of 1933), and to file the same, with all exhibits
  thereto, and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact and agent, full power and
  authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents
  and purposes as he or she may do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or any of them, or
  of his or her substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the date
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 46%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Capacity</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 20%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Yucheng Hu</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Chief Executive Officer, President and Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top"><FONT STYLE="font-size: 10pt">February 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Yucheng Hu</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(<I>Principal Executive Officer</I>)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Qin (Carol) Wang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Qin (Carol) Wang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(<I>Principal Financial and Accounting Officer</I>)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jianan Jiang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Jianan Jiang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Qin Yao</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Qin Yao</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Siyuan Zhu</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 21, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Siyuan Zhu</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0200362-s8_megamatrix.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 54473}]
metadata_filer: {"company-data": {"conformed-name": "Mega Matrix Corp.", "cik": "0001036848", "assigned-sic": "6199", "organization-name": "09 Crypto Assets", "irs-number": "943263974", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-277227", "film-number": "24660784"}, "business-address": {"street1": "3000 EL CAMINO REAL, BLDG 4, SUITE 200", "city": "PALO ALTO", "state": "CA", "zip": "94306", "phone": "650-340-1888"}, "mail-address": {"street1": "3000 EL CAMINO REAL, BLDG 4, SUITE 200", "city": "PALO ALTO", "state": "CA", "zip": "94306"}, "former-company": [{"former-conformed-name": "AEROCENTURY CORP", "date-changed": "19970610"}, {"former-conformed-name": "AEROMAX INC", "date-changed": "19970331"}]}
text: As filed with the Securities and Exchange Commission on February 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
  Mega Matrix Corp.
  (Exact name of registrant as specified in its charter)
  Delaware
  94-3263974
  (State or other jurisdiction of
  incorporation or organization
  (I.R.S. Employer
  Identification Number)
  3000 El Camino Real,
  Bldg. 4, Suite 200, Palo Alto, CA
  94306
  (Address of Principal Executive Offices)
  (Zip Code)
  AMENDED
  AND RESTATED 2021 EQUITY INCENTIVE PLAN
  JANUARY
  18, 2024 RESTRICTED STOCK UNIT AGREEMENT FOR XIANGCHEN GAO
  (Full Title of the Plan)
  Yucheng Hu
  Chief Executive Officer
  c/o Mega Matrix Corp.
  3000 El Camino Real, Bldg. 4, Suite 200,
  Palo Alto, CA 94306
  (Name and Address
  of Agent for Service)
  (650) 340-1888
  (Telephone number,
  including area code, of agent for service)
  Please send copies of all communications to:
  John P. Yung, Esq
  Lewis Brisbois Bisgaard & Smith LLP
  45 Fremont
  Street, Suite 3000
  San Francisco, CA 94105
  (415) 362-2580
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See definitions of "large
  accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
  (Check one):
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Small 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 13(a) of the Exchange Act.
  ☐
  Explanatory Note
  This registration
  statement on Form S-8 ("Registration Statement") is being filed by Mega Matrix Corp. ("Registrant" or "Company"),
  to register a total of 1,604,000 shares of its common stock, par value $0.001 per share ("Common Stock"), including (i) 1,580,000
  shares of Common Stock issuable under the Mega Matrix Corp. Amended and Restated 2021 Equity Incentive Plan (the "Amended Plan"),
  and (ii) 24,000 shares of Common Stock issuable upon vesting of outstanding restricted stock units pursuant to the January 18, 2024 Restricted
  Stock Unit Award granted to the Chief Operating Officer Xiangchen (Steven) Gao.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information specified
  in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Form
  S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities
  Act"). Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "Commission")
  either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act.
  These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of Form S-8,
  taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  I-
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference
  The Registrant hereby incorporates by reference
  into this Registration Statement the following documents and information previously filed with the Securities and Exchange Commission
  ("Commission"):
  (a)
  The Registrant's Annual Report on
  Form 10-K
  for the
  fiscal year ended December 31, 202, filed with the Commission on March 31, 2023 ("Form 10-K").
  (b)
  The Registrant's Quarterly Reports on Form 10-Q for
  the quarters ended March 31, 2023, June 30, 2023, and September 30, 2023, filed with the Commission on
  May 12, 2023
  ,
  August 14, 2023
  ,
  and
  November 13, 2023
  , respectively.
  (c)
  The Registrant's Current Reports on Form 8-K (excluding
  Item 7.01) filed with the Commission on
  January 20, 2023
  ,
  January 27, 2023
  ,
  February 15, 2023
  ,
  March 7, 2023
  ,
  March 31, 2023
  ,
  April 17, 2023
  ,
  May 12, 2023
  ,
  June 9, 2023
  ,
  August 9, 2023
  ,
  August 14, 2023
  ,
  August 25, 2023
  ,
  September 22, 2023
  ,
  November 13, 2023
  ,
  December 18, 2023
  ,
  December 20, 2023
  ,
  December 27, 2023
  ,
  January 2, 2024
  ,
  January 8, 2024
  ,
  January 18, 2024
  and
  January 19, 2024
  .
  (d)
  The description of Registrant's Common Stock titled
  Description of Securities filed as Exhibit 4(vi) to the Registrant's Form 10-K.
  All documents, reports and definitive proxy or
  information statements filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement
  and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters
  all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part
  hereof from the date of filing of such documents; provided, however, that documents, reports and definitive proxy or information statement,
  or portions thereof, which are furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated
  by reference into this Registration Statement.
  Any statement contained in a document incorporated
  or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this Registration Statement
  to the extent that a statement herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference
  herein modifies or supersedes that statement. Any such statement so modified or superseded shall not constitute a part of this Registration
  Statement, except as so modified or superseded.
  Item 4.
  Description of Securities
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers
  The Registrant's Second Amended and Restated Certificate of Incorporation,
  as amended, and Fourth Amended and Restated Bylaws, as amended, provides that the Registrant shall indemnify its directors, officers employees
  and agents to the fullest extent permitted by the General Corporation Law of the State of Delaware.
  Sections 145 and 102(b)(7) of the General Corporation Law of the
  State of Delaware provide that a corporation may indemnify any person made a party to an action by reason of the fact that he or she was
  a director, executive officer, employee or agent of the corporation or is or was serving at the request of a corporation against expenses
  (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him or her in connection
  with such action if he or she 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, except that, in the case of an action by or in right of the corporation, no indemnification may generally be made in respect
  of any claim as to which such person is adjudged to be liable to the corporation.
  II-
  1
  Item 7.
  Exemption from Registration Claimed
  Not applicable.
  Item 8.
  Exhibits
  Exhibit
  Number
  Description
  4.1
  Second Amended and Restated Certificate of Incorporation of AeroCentury Corp (Incorporated herein by reference to Exhibit 3.1 to the Registrant's Report on Form 8-K filed with the SEC on October 1, 2021).
  4.2
  Certificate of Amendment to the Certificate of Incorporation of AeroCentury Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant's Report on Form 8-K filed with the SEC on December 29, 2021).
  4.3
  Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of AeroCentury Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant's Report on Form 8-K filed with the SEC on March 25, 2022)
  4.4
  Fourth Amended and Restated Bylaws of Mega Matrix Corp. (Incorporated herein by reference to Exhibit 3.1 to the Registrant's Report on Form 8-K filed with the SEC on December 18, 2023).
  4.5
  Mega Matrix Corp. Amended and Restated 2021 Equity Incentive Plan (Incorporated herein by reference to Appendix A to the Registrant's Proxy Statement on Schedule 14A filed with the SEC on November 3, 2023).
  4.6
  Form of Restricted Stock Unit Award Agreement under the 2021 Amended and Restated Equity Incentive Plan between Xiangchen Gao and the Company (Incorporated herein by reference to Exhibit 10.3 to the Registrant's Report on Form 8-K filed with the SEC on January 19, 2024).
  5.1*
  Opinion of Lewis Brisbois Bisgaard & Smith LLP
  23.1*
  Consent of Audit Alliance LLP, Independent Registered Public Accounting Firm.
  23.2*
  Consent of Lewis Brisbois Bisgaard & Smith LLP (included in Exhibit 5.1).
  24.1*
  Powers of Attorney (included in signature page hereto).
  107*
  Filing Fee Table
  *
  Filed herewith
  II-
  2
  Item 9. Undertakings.
  A.
  The undersigned Registrant hereby undertakes:
  1.
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)
  To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement.
  provided
  ,
  however
  , that paragraphs (a)(1)(i) and (a)(1)(ii) herein do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the registration statement.
  2.
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  3.
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  B.
  The undersigned
  Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's
  annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit
  plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement
  shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
  that time shall be deemed to be the initial bona fide offering thereof.
  C.
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
  claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
  officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of Palo Alto, California, on February 21, 2024.
  Mega Matrix Corp.,
  a Delaware corporation
  By:
  /s/ Yucheng Hu
  Name:
  Yucheng Hu
  Title:
  Chief Executive Officer
  II-
  4
  POWER OF ATTORNEY AND SIGNATURE
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Yucheng Hu and Carol Wang, and each of them, as his or her true and
  lawful attorney-in-fact and agent, with full power of substitution, for him or her and in his or her name, place and stead, to sign any
  amendment (including post-effective amendments) to this registration statement (or any other registration statement for the same offering
  that is to be effective upon filing pursuant to Rule 462(b) under the Securities Act of 1933), and to file the same, with all exhibits
  thereto, and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact and agent, full power and
  authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents
  and purposes as he or she may do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or any of them, or
  of his or her substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the date
  indicated.
  Signature
  Capacity
  Date
  /s/ Yucheng Hu
  Chief Executive Officer, President and Director
  February 21, 2024
  Yucheng Hu
  (
  Principal Executive Officer
  )
  /s/ Qin (Carol) Wang
  Chief Financial Officer
  February 21, 2024
  Qin (Carol) Wang
  (
  Principal Financial and Accounting Officer
  )
  /s/ Jianan Jiang
  Director
  February 21, 2024
  Jianan Jiang
  /s/ Qin Yao
  Director
  February 21, 2024
  Qin Yao
  /s/ Siyuan Zhu
  Director
  February 21, 2024
  Siyuan Zhu
  II-
  5