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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 March 30, 2023</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-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B></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>UNITED STATES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>UNDER </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PASITHEA THERAPEUTICS CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><B>Delaware</B></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><B>85-1591963</B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of<BR>
  incorporation or organization)</B></P></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer<BR>
  Identification No.)</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PASITHEA THERAPEUTICS CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1111 Lincoln Road, Suite 500</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Miami Beach, FL 33139 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of Principal Executive Offices) (Zip
  Code) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pasithea Therapeutics Corp. 2021 Stock Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full title of the plan) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dr. Tiago Reis Marques</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>1111 Lincoln Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Suite 500</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Miami Beach, FL 33139</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name and address of agent for service) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (702) 514-4174</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Telephone number, including area code, of agent
  for service) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Please send copies of all communications
  to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>James O&rsquo;Grady, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Lowenstein Sandler LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1251 Avenue of the Americas</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10020</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 262-6700</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act. </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: 25%">Large accelerated filer</TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 25%">Accelerated filer</TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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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: 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>EXPLANATORY NOTE </B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8 is filed
  by Pasithea Therapeutics Corp. (the &ldquo;Registrant&rdquo;) for the purpose of registering additional shares of the Registrant&rsquo;s
  common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;) under the Registrant&rsquo;s 2021 Stock Incentive Plan (the
  &ldquo;2021 Plan&rdquo;). The number of shares of Common Stock available for grant and issuance under the 2021 Plan is subject to an automatic
  annual increase on January 1 of each year beginning on January 1, 2022 by an amount equal to 3% of the total number of shares of Common
  Stock outstanding on December 31 of the preceding calendar year (the &ldquo;Evergreen Provision&rdquo;). On January 1, 2023, the number
  of shares of Common Stock available for grant and issuance under the 2021 Plan increased by 781,302 shares, to an aggregate of 2,747,785
  shares. The Registrant previously filed a Registration Statement on Form S-8 with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  on September 21, 2022 (Registration No. 333-267535) (the &ldquo;Original Registration Statement&rdquo;) that registered <FONT STYLE="font-size: 10pt">2,652,234
  shares of Common Stock issuable under the 2021 Plan.</FONT> This Registration Statement registers the 95,551 additional shares of common
  stock available for grant and issuance as of January 1, 2023 which were not covered by the Original 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">Pursuant to General Instruction E of Form S-8,
  the contents of the Original Registration Statement, including any amendments thereto or filings incorporated therein, are incorporated
  herein by this reference to the extent not replaced hereby.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Information Required in the Section 10(a) Prospectus</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: justify">The information called for in Part I of Form S-8
  to be contained in the Section 10(a) prospectus is not being filed with or included in this Registration Statement (by incorporation by
  reference or otherwise) in accordance with the rules and regulations of the Commission. The documents containing the information specified
  in Part I of Form S-8 will be delivered to the participants in the Plan covered by this Registration Statement as specified by Rule 428(b)(1)
  under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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-top: 0pt; margin-bottom: 0pt"><B>Item 3.</B> <B><U>Incorporation of Documents by Reference</U>. </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 following documents, which have been filed
  by the Registrant with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.25in">(a)</TD>
      <TD STYLE="text-align: justify">the Company&rsquo;s latest annual report on Form <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1841330/000121390023024755/f10k2022_pasitheathera.htm" STYLE="-sec-extract: exhibit">10-K</A> filed pursuant to Section 13(a) or 15(d) of the Exchange Act for the fiscal year ended December 31, 2022, as filed with the Commission on March 30, 2023;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.25in">(b)</TD>
      <TD STYLE="text-align: justify">the Company&rsquo;s current reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1841330/000121390023004881/ea172094-8k_pasithea.htm">January 24, 2023</A> and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1841330/000121390023019225/ea175045-8k_pasithea.htm">March 10, 2023</A> (other than any portions thereof deemed furnished and not filed); and</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.25in">(c)</TD>
      <TD STYLE="text-align: justify">the description of the Company&rsquo;s common stock contained in the
      Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390021047666/ea145530-8a12b_pasithea.htm">Form&nbsp;8-A&nbsp;</A>(Registration&nbsp;No.&nbsp;001-40804)&nbsp;filed with the Commission on September 13,
      2021 under Section&nbsp;12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such
      description, including&nbsp;Exhibit 4.4&nbsp;to the Company&rsquo;s Annual Report on Form 10-K for the year ended December 31, 2022,
      filed with the Commission on March 30, 2023.</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 filed by the Registrant pursuant
  to Section 13(a), 13(c), 14, or 15(d) of the Exchange Act subsequent to the filing 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 such documents, except as to specific sections of such documents as set forth therein; provided, however, that documents or
  information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference
  into this Registration Statement. Any statement contained in a 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 in any
  subsequently filed document, which also is deemed to be incorporated by reference herein, modifies or supersedes such 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"></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-top: 0pt; margin-bottom: 0pt"><B>Item 8.</B> <B><U>Exhibits</U>. </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>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid"><B>Exhibit Number</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><B>Exhibit Description</B>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD COLSPAN="7" STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><B>Incorporated by Reference</B></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><B>Filed</B></TD></TR>
    <TR>
      <TD STYLE="text-align: center; width: 10%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center; width: 37%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center; width: 7%"><B>Form</B></TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center; width: 10%"><B>File No.</B></TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 10%"><B>Exhibit</B></TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 10%"><B>Filing Date</B></TD>
      <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 10%"><B>Herewith</B></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">3.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390021021386/ea139314ex3-1_pasithea.htm">Amended &amp; Restated Certificate of Incorporation of Pasithea Therapeutics Corp.</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">S-1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">333-255205</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">3.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">4/13/2021</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">3.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">Amended &amp; Restated Bylaws of Pasithea Therapeutics Corp.</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">10-K</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">001-40804</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">3.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">3/30/2023</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390021040632/ea144160ex4-1_pasitheathera.htm">Specimen Common Stock Certificate Evidencing the Shares of Common Stock</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">S-1/A</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">333- 255205</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">4.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">8/6/2021</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">4.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390021040632/ea144160ex10-7_pasitheathera.htm">2021 Stock Incentive Plan</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">S-1/A</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">333-255205</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">10.7</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">8/6/2021</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">5.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="ea175876ex5-1_pasithea.htm">Legal Opinion of Lowenstein Sandler LLP</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">X</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: center">23.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="ea175876ex23-1_pasithea.htm">Consent of Marcum LLP, Independent Registered Public Accounting Firm</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">X</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: center">23.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="ea175876ex5-1_pasithea.htm">Consent of Lowenstein Sandler LLP (filed as part of Exhibit 5.1)</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">X</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; text-align: center">24.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left"><A HREF="#a_001">Power of Attorney (contained on the signature page of this registration statement on Form S-8)</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">X</TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">107.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="ea175876ex-fee_pasithea.htm">Filing Fee Table</A></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">X</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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
  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 Miami Beach, Florida, on this March
  30, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><B>PASITHEA THERAPEUTICS CORP.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>By:</TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Dr. Tiago Reis Marques</I></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Dr. Tiago Reis Marques</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Chief Executive Officer</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="a_001"></A>POWER OF ATTORNEY </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">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Dr. Tiago Reis Marques and Daniel Schneiderman, and each of them,
  as his or her true and lawful attorney-in-fact and agent with the full power of substitution, for him or her in any and all capacities,
  to sign any and all amendments to this Registration Statement, including any and all pre-effective and post-effective amendments and to
  file such amendments thereto, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or 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 by the following persons on behalf of the registrant in the capacities
  and on the dates indicated.</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>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center; width: 30%"><B>Signature </B></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 1.5pt; text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center; width: 50%"><B>Title </B></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 1.5pt; text-align: center; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center; width: 18%"><B>Date </B></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><I>/s/ Dr. Tiago Reis Marques</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Chief Executive Officer and Director </TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Dr. Tiago Reis Marques</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><I>(Principal Executive Officer)</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><I>/s/ Daniel Schneiderman</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Chief Financial Officer </TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Daniel Schneiderman</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><I>(Principal Financial and Accounting Officer)</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><I>/s/ Prof. Lawrence Steinman</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Prof. Lawrence Steinman </TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid">/s/ <I>Simon Dumesnil</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Director </TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Simon Dumesnil</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><I>/s/ Dr. Emer Leahy</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Dr. Emer Leahy</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: Black 1.5pt solid"><I>/s/ Alfred Novak</I></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">Director</TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center">March 30, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">Alfred Novak</TD>
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metadata_filer: {"company-data": {"conformed-name": "Pasithea Therapeutics Corp.", "cik": "0001841330", "assigned-sic": "2834", "irs-number": "851591963", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-271011", "film-number": "23781972"}, "business-address": {"street1": "2110 NARCISSUS CT", "city": "VENICE", "state": "CA", "zip": "90291", "phone": "8184226172"}, "mail-address": {"street1": "2110 NARCISSUS CT", "city": "VENICE", "state": "CA", "zip": "90291"}}
text: As filed with the Securities and Exchange Commission
  on March 30, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  PASITHEA THERAPEUTICS CORP.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  85-1591963
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  PASITHEA THERAPEUTICS CORP.
  1111 Lincoln Road, Suite 500
  Miami Beach, FL 33139
  (Address of Principal Executive Offices) (Zip
  Code)
  Pasithea Therapeutics Corp. 2021 Stock Incentive
  Plan
  (Full title of the plan)
  Dr. Tiago Reis Marques
  Chief Executive Officer
  1111 Lincoln Road
  Suite 500
  Miami Beach, FL 33139
  (Name and address of agent for service)
  Tel: (702) 514-4174
  (Telephone number, including area code, of agent
  for service)
  Please send copies of all communications
  to:
  James O'Grady, Esq.
  Lowenstein Sandler LLP
  1251 Avenue of the Americas
  New York, New York 10020
  Tel: (212) 262-6700
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 is filed
  by Pasithea Therapeutics Corp. (the "Registrant") for the purpose of registering additional shares of the Registrant's
  common stock, par value $0.0001 per share (the "Common Stock") under the Registrant's 2021 Stock Incentive Plan (the
  "2021 Plan"). The number of shares of Common Stock available for grant and issuance under the 2021 Plan is subject to an automatic
  annual increase on January 1 of each year beginning on January 1, 2022 by an amount equal to 3% of the total number of shares of Common
  Stock outstanding on December 31 of the preceding calendar year (the "Evergreen Provision"). On January 1, 2023, the number
  of shares of Common Stock available for grant and issuance under the 2021 Plan increased by 781,302 shares, to an aggregate of 2,747,785
  shares. The Registrant previously filed a Registration Statement on Form S-8 with the Securities and Exchange Commission (the "Commission")
  on September 21, 2022 (Registration No. 333-267535) (the "Original Registration Statement") that registered
  2,652,234
  shares of Common Stock issuable under the 2021 Plan.
  This Registration Statement registers the 95,551 additional shares of common
  stock available for grant and issuance as of January 1, 2023 which were not covered by the Original Registration Statement.
  Pursuant to General Instruction E of Form S-8,
  the contents of the Original Registration Statement, including any amendments thereto or filings incorporated therein, are incorporated
  herein by this reference to the extent not replaced hereby.
  PART I
  Information Required in the Section 10(a) Prospectus
  The information called for in Part I of Form S-8
  to be contained in the Section 10(a) prospectus is not being filed with or included in this Registration Statement (by incorporation by
  reference or otherwise) in accordance with the rules and regulations of the Commission. The documents containing the information specified
  in Part I of Form S-8 will be delivered to the participants in the Plan covered by this Registration Statement as specified by Rule 428(b)(1)
  under the Securities Act of 1933, as amended (the "Securities Act").
  1
  PART II
  Information Required in the Registration Statement
  Item 3.
  Incorporation of Documents by Reference
  .
  The following documents, which have been filed
  by the Registrant with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), are incorporated herein by reference:
  (a)
  the Company's latest annual report on Form
  10-K
  filed pursuant to Section 13(a) or 15(d) of the Exchange Act for the fiscal year ended December 31, 2022, as filed with the Commission on March 30, 2023;
  (b)
  the Company's current reports on Form 8-K filed with the Commission on
  January 24, 2023
  and
  March 10, 2023
  (other than any portions thereof deemed furnished and not filed); and
  (c)
  the description of the Company's common stock contained in the
      Registration Statement on
  Form 8-A
  (Registration No. 001-40804) filed with the Commission on September 13,
      2021 under Section 12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such
      description, including Exhibit 4.4 to the Company's Annual Report on Form 10-K for the year ended December 31, 2022,
      filed with the Commission on March 30, 2023.
  All documents filed by the Registrant pursuant
  to Section 13(a), 13(c), 14, or 15(d) of the Exchange Act subsequent to the filing 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 such documents, except as to specific sections of such documents as set forth therein; provided, however, that documents or
  information deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference
  into this Registration Statement. Any statement contained in a 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 in any
  subsequently filed document, which also is deemed to be incorporated by reference herein, modifies or supersedes such statement.
  II-
  1
  Item 8.
  Exhibits
  .
  Exhibit Number
  Exhibit Description
  Incorporated by Reference
  Filed
  Form
  File No.
  Exhibit
  Filing Date
  Herewith
  3.1
  Amended & Restated Certificate of Incorporation of Pasithea Therapeutics Corp.
  S-1
  333-255205
  3.1
  4/13/2021
  3.2
  Amended & Restated Bylaws of Pasithea Therapeutics Corp.
  10-K
  001-40804
  3.2
  3/30/2023
  4.1
  Specimen Common Stock Certificate Evidencing the Shares of Common Stock
  S-1/A
  333- 255205
  4.1
  8/6/2021
  4.2
  2021 Stock Incentive Plan
  S-1/A
  333-255205
  10.7
  8/6/2021
  5.1
  Legal Opinion of Lowenstein Sandler LLP
  X
  23.1
  Consent of Marcum LLP, Independent Registered Public Accounting Firm
  X
  23.2
  Consent of Lowenstein Sandler LLP (filed as part of Exhibit 5.1)
  X
  24.1
  Power of Attorney (contained on the signature page of this registration statement on Form S-8)
  X
  107.1
  Filing Fee Table
  X
  II-
  2
  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 Miami Beach, Florida, on this March
  30, 2023.
  PASITHEA THERAPEUTICS CORP.
  By:
  /s/ Dr. Tiago Reis Marques
  Dr. Tiago Reis Marques
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Dr. Tiago Reis Marques and Daniel Schneiderman, and each of them,
  as his or her true and lawful attorney-in-fact and agent with the full power of substitution, for him or her in any and all capacities,
  to sign any and all amendments to this Registration Statement, including any and all pre-effective and post-effective amendments and to
  file such amendments thereto, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them full power and authority to do and perform each and every act and thing
  requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or 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 by the following persons on behalf of the registrant in the capacities
  and on the dates indicated.
  Signature
  Title
  Date
  /s/ Dr. Tiago Reis Marques
  Chief Executive Officer and Director
  March 30, 2023
  Dr. Tiago Reis Marques
  (Principal Executive Officer)
  /s/ Daniel Schneiderman
  Chief Financial Officer
  March 30, 2023
  Daniel Schneiderman
  (Principal Financial and Accounting Officer)
  /s/ Prof. Lawrence Steinman
  Director
  March 30, 2023
  Prof. Lawrence Steinman
  /s/
  Simon Dumesnil
  Director
  March 30, 2023
  Simon Dumesnil
  /s/ Dr. Emer Leahy
  Director
  March 30, 2023
  Dr. Emer Leahy
  /s/ Alfred Novak
  Director
  March 30, 2023
  Alfred Novak
  II-3