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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 25, 2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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>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, DC 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&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>&nbsp;</B></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"><B>REGISTRATION STATEMENT<BR>
   UNDER THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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: 100%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>SMART FOR LIFE, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">(Exact name of registrant as specified in its charter)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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: 49%; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><B>81-5360128</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(State or other jurisdiction of <BR>
  incorporation or organization)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(I.R.S. Employer <BR>
  Identification No.)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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: 49%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>990 Biscayne Blvd., Suite 503, Miami, FL</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>33132</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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: 100%; text-align: center"><B>2020 STOCK INCENTIVE PLAN</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Full title of the plan)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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; text-align: center; width: 100%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Ryan F. Zackon<BR>
      Chief Executive Officer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>990 Biscayne Blvd., Suite 503</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Miami, FL <FONT STYLE="font-family: Times New Roman, Times, Serif">33132</FONT></B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(786) 749-1221</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>Copies to:</I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I>&nbsp;</I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><I></I></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Louis A. Bevilacqua, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>BEVILACQUA PLLC</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1050 Connecticut Ave., N.W., Suite 500</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, DC &nbsp;20036</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(202) 869-0888</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">(Name, address and telephone number, including area code, of agent for service)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&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>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify; width: 50%">Large accelerated filer &#9744;</TD>
      <TD STYLE="text-align: justify; width: 50%">Accelerated filer &#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">Non-accelerated filer &#9746;</TD>
      <TD STYLE="text-align: justify">Smaller reporting company &#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Emerging growth company &#9746;</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">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. &#9744;</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: justify">&nbsp;</P>
  
  
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  <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: 0pt 0; text-align: center; background-color: white"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><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; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">The information
  specified in Item 1 and Item 2 of Part&nbsp;I of Form&nbsp;S-8&nbsp;is omitted from this Registration Statement on Form&nbsp;S-8&nbsp;(the
  &ldquo;<U>Registration Statement</U>&rdquo;) in accordance with the provisions of Rule&nbsp;428 under the Securities Act of 1933, as amended
  (the &ldquo;<U>Securities Act</U>&rdquo;), and the introductory note to Part&nbsp;I of Form&nbsp;S-8.&nbsp;The documents containing the
  information specified in Part&nbsp;I of Form&nbsp;S-8&nbsp;will be delivered to the participants in the equity benefit plans covered by
  this Registration Statement as specified by Rule&nbsp;428(b)(1) under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></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; background-color: white"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</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">Smart for
  Life, Inc. (formerly Bonne Sant&eacute; Group, Inc.) (the &ldquo;<U>Registrant</U>&rdquo;) hereby incorporates by reference into this
  Registration Statement the following documents previously filed with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;):</FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The Registrant&rsquo;s&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390022008373/f424b30222_smart.htm">Prospectus</A>,&nbsp;dated February 16,
  2022, filed with the Commission pursuant to Rule&nbsp; 424(b) under the Securities Act, relating to the Registration Statement on&nbsp;<A HREF="https://www.sec.gov/Archives/edgar/data/1851860/000121390022006878/fs12022a5_smartforlifeinc.htm">Form&nbsp;S-1</A>,
  as amended (File&nbsp;No.&nbsp;</FONT>333-261699<FONT STYLE="background-color: white">),&nbsp;which contains the Registrant&rsquo;s audited
  financial statements for the latest fiscal year for which such statements have been filed; </FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The Registrant&rsquo;s Current Report on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390022009014/ea156077-8k_smartfor.htm">Form 8-K</A>&nbsp;filed
  on&nbsp;February 23, 2022; and </FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">(3)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">The description of the Registrant&rsquo;s common stock contained
  in the Company&rsquo;s Registration Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390022007429/ea155608-8a12b_smartfor.htm">Form&nbsp;8-A</A>&nbsp;(File&nbsp;No.&nbsp;001-41290)&nbsp;filed with the Commission
  on February 14, 2022, pursuant to Section&nbsp;12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;),
  including any amendment or report filed for the purpose of updating such description. </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">All documents
  filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
  Statement and to be part hereof from the date of filing of such documents;&nbsp;provided,&nbsp;however, that documents or information
  deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference
  into this Registration Statement.</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"><FONT STYLE="background-color: white">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 herein or in any subsequently filed document which also
  is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
  not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not applicable.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 5. Interests of Named Experts and
  Counsel.</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">As of the date of this Registration Statement,
  the Registrant&rsquo;s legal counsel, Bevilacqua PLLC, <FONT STYLE="font-family: Times New Roman, Times, Serif">holds 250,000&nbsp;shares
  of common stock. In addition, on May&nbsp;10, 2021, the Registrant issued a convertible promissory note in the principal amount of $73,727.01
  to Bevilacqua PLLC. The note accrues interest at 15% per annum and matures on May&nbsp;10, 2022. The note is convertible at the option
  of the holder into shares of common stock at a conversion price that is equal to forty percent (40%) of either (i) the price per share
  paid by investors in the Registrant&rsquo;s next priced equity financing, or (ii) the volume weighted average price of the common stock
  for the five trading days from and including the date that the conversion notice is given. Bevilacqua PLLC received these securities as
  partial consideration for legal services previously provided to the Registrant.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></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: 0pt 0; background-color: white"><B>Item 6. Indemnification of Directors and
  Officers.</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">Section&nbsp;145 of the General Corporation Law
  of the State of Delaware provides that a corporation may indemnify directors and officers as well as other employees and individuals against
  expenses, including attorneys&rsquo; fees, judgments, fines and amounts paid in settlement in connection with specified actions, suits
  and proceedings whether civil, criminal, administrative, or investigative, other than a derivative action by or in the right of the corporation,
  if they acted in good faith and in a manner they 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 their conduct was unlawful. A similar standard
  is applicable in the case of derivative actions, except that indemnification extends only to expenses, including attorneys&rsquo; fees,
  incurred in connection with the defense or settlement of such action and the statute requires court approval before there can be any indemnification
  where the person seeking indemnification has been found liable to the corporation. The statute provides that it is not exclusive of other
  indemnification that may be granted by a corporation&rsquo;s certificate of incorporation, bylaws, disinterested director vote, stockholder
  vote, agreement or&nbsp;otherwise.</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&rsquo;s certificate of incorporation
  and bylaws provide for indemnification of directors and officers to the fullest extent permitted by law, including payment of expenses
  in advance of resolution of any such matter.</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 has also entered into separate
  indemnification agreements with its directors and executive officers. Each indemnification agreement provides, among other things, for
  indemnification to the fullest extent permitted by law and the Registrant&rsquo;s certificate of incorporation and bylaws against any
  and all expenses, judgments, fines, penalties and amounts paid in settlement of any claim. The indemnification agreements provide for
  the advancement or payment of all expenses to the indemnitee and for reimbursement to the Registrant if it is found that such indemnitee
  is not entitled to such indemnification under applicable law and the Registrant&rsquo;s certificate of incorporation and bylaws.</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 has also obtained standard policies
  of insurance under which coverage is provided (a)&nbsp;to directors and officers against loss rising from claims made by reason of breach
  of duty or other wrongful act, and (b)&nbsp;to the Registrant&rsquo;s with respect to payments which it may make to such officers and
  directors pursuant to the above indemnification provision or otherwise as a matter of&nbsp;law.</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">Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to directors, officers or persons controlling the Registrant under the foregoing provisions,
  the Registrant has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public
  policy as expressed in the Securities Act and is therefore unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></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; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390021065747/fs12021ex3-1_smartforlife.htm">Certificate of Incorporation of Smart for Life, Inc., as amended (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed on December 16, 2021)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390021065747/fs12021ex3-2_smartforlife.htm">Certificate of Designation of Series A Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on December 16, 2021)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.3</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390021065747/fs12021ex3-4_smartforlife.htm">Bylaws of Smart for Life, Inc. (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1 filed on December 16, 2021)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex5-1_smart.htm">Opinion of Bevilacqua PLLC as to the legality of the shares</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex23-1_smart.htm">Consent of Daszkal Bolton LLP for Smart for Life, Inc.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex23-2_smart.htm">Consent of Daszkal Bolton LLP for Doctors Scientific Organica, LLC</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.3</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex23-3_smart.htm">Consent of Daszkal Bolton LLP for Nexus Offers, Inc.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.4</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex5-1_smart.htm">Consent of Bevilacqua PLLC (included in Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#a_001">Power of Attorney (included on the signature page of this registration statement)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="http://www.sec.gov/Archives/edgar/data/1851860/000121390021065747/fs12021ex10-43_smartforlife.htm">2020 Stock Incentive Plan (incorporated by reference to Exhibit 10.43 to the Registration Statement on Form S-1 filed on December 16, 2021)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">107</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="ea156144ex-fee_smart.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B>&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><B>Item 9. Undertakings.</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-transform: capitalize; margin: 0pt 0; background-color: white">&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: 0.5in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The undersigned Registrant hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&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: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">(1)</TD><TD STYLE="text-align: justify">To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">(i)</TD><TD STYLE="text-align: justify">To include any prospectus required by Section 10(a)(3) of
  the Securities Act;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">To reflect in the prospectus any facts or events arising
  after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in this 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 and 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 20 percent
  change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective
  Registration Statement; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white">&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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">(iii)</TD><TD STYLE="text-align: justify">To include any additional or changed material information
  with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information
  in the Registration Statement;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><I>provided,
  however</I>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">(2)</TD><TD STYLE="text-align: justify">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 <I>bona fide </I>offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left">(3)</TD><TD STYLE="text-align: justify">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.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&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: 0.5in; text-align: left">(b)</TD><TD STYLE="text-align: justify">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 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 this Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  <I>bona fide </I>offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&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: 0.5in; text-align: left">(c)</TD><TD STYLE="text-align: justify">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.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 Miami, State of Florida, on February 25, 2022.</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"><B>SMART FOR LIFE, INC.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%">/s/ Ryan F. Zackon</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Ryan F. Zackon</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; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</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">Each person whose signature appears below constitutes
  and appoints each of Ryan F. Zackon and Alan B. Bergman as his or her true and lawful attorneys-in-fact and agents with full power of
  substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to 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 their 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, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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; text-align: center"><B>SIGNATURE</B></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>TITLE</B></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>DATE</B></TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; width: 28%; border-bottom: black 1.5pt solid">/s/ Ryan F. Zackon</TD>
      <TD STYLE="vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 50%">Chief Executive Officer and Director</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top; width: 20%">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2">Ryan F. Zackon</TD>
      <TD STYLE="vertical-align: top"> (principal executive officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Alan B. Bergman</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Financial Officer </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2">Alan B. Bergman</TD>
      <TD STYLE="vertical-align: top">(principal financial and accounting officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Alfonso J. Cervantes, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Executive Chairman of the Board</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2">Alfonso J. Cervantes, Jr.</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Darren C. Minton</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">President and Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2">Darren C. Minton</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ Ronald S. Altbach</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2">Ronald S. Altbach</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-family: Times New Roman, Times, Serif">Richard M. Cohen</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">Richard M. Cohen</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-family: Times New Roman, Times, Serif">Robert S. Rein, Esq.</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">Robert S. Rein, Esq.</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid">/s/ <FONT STYLE="font-family: Times New Roman, Times, Serif">Roger Conley Wood</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; vertical-align: top">February 25, 2022</TD></TR>
    <TR>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif">Roger Conley Wood</FONT></TD>
      <TD STYLE="vertical-align: top">&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": "ea156144-s8_smart.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 52634}]
metadata_filer: {"company-data": {"conformed-name": "SMART FOR LIFE, INC.", "cik": "0001851860", "assigned-sic": "2833", "irs-number": "815360128", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-263018", "film-number": "22678276"}, "business-address": {"street1": "990 BISCAYNE BLVD., SUITE 503", "city": "MIAMI", "state": "FL", "zip": "33132", "phone": "786-749-1221"}, "mail-address": {"street1": "990 BISCAYNE BLVD., SUITE 503", "city": "MIAMI", "state": "FL", "zip": "33132"}, "former-company": {"former-conformed-name": "Bonne Sante Group, Inc.", "date-changed": "20210317"}}
text: As filed with the Securities and Exchange Commission on February 25, 2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  SMART FOR LIFE, INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  81-5360128
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  990 Biscayne Blvd., Suite 503, Miami, FL
  33132
  (Address of Principal Executive Offices)
  (Zip Code)
  2020 STOCK INCENTIVE PLAN
  (Full title of the plan)
  Ryan F. Zackon
  Chief Executive Officer
  990 Biscayne Blvd., Suite 503
  Miami, FL
  33132
  (786) 749-1221
  Copies to:
  Louis A. Bevilacqua, Esq.
  BEVILACQUA PLLC
  1050 Connecticut Ave., N.W., Suite 500
  Washington, DC  20036
  (202) 869-0888
  (Name, address and telephone number, including area code, of agent for service)
  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. ☐
  PART I
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The information
  specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the
  "
  Registration Statement
  ") in accordance with the provisions of Rule 428 under the Securities Act of 1933, as amended
  (the "
  Securities Act
  "), and the introductory note to Part I of Form S-8. The documents containing the
  information specified in Part I of Form S-8 will be delivered to the participants in the equity benefit plans covered by
  this Registration Statement as specified by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  Smart for
  Life, Inc. (formerly Bonne Santé Group, Inc.) (the "
  Registrant
  ") hereby incorporates by reference into this
  Registration Statement the following documents previously filed with the Securities and Exchange Commission (the "
  Commission
  "):
  (1)
  The Registrant's
  Prospectus
  , dated February 16,
  2022, filed with the Commission pursuant to Rule  424(b) under the Securities Act, relating to the Registration Statement on
  Form S-1
  ,
  as amended (File No.
  333-261699
  ), which contains the Registrant's audited
  financial statements for the latest fiscal year for which such statements have been filed;
  (2)
  The Registrant's Current Report on
  Form 8-K
  filed
  on February 23, 2022; and
  (3)
  The description of the Registrant's common stock contained
  in the Company's Registration Statement on
  Form 8-A
  (File No. 001-41290) filed with the Commission
  on February 14, 2022, pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "),
  including any amendment or report filed for the purpose of updating such description.
  All documents
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration
  Statement and to be part hereof from the date of filing of such documents; provided, however, that documents or information
  deemed to have been 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 by reference herein shall be deemed to be modified or superseded for
  purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also
  is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
  not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and
  Counsel.
  As of the date of this Registration Statement,
  the Registrant's legal counsel, Bevilacqua PLLC,
  holds 250,000 shares
  of common stock. In addition, on May 10, 2021, the Registrant issued a convertible promissory note in the principal amount of $73,727.01
  to Bevilacqua PLLC. The note accrues interest at 15% per annum and matures on May 10, 2022. The note is convertible at the option
  of the holder into shares of common stock at a conversion price that is equal to forty percent (40%) of either (i) the price per share
  paid by investors in the Registrant's next priced equity financing, or (ii) the volume weighted average price of the common stock
  for the five trading days from and including the date that the conversion notice is given. Bevilacqua PLLC received these securities as
  partial consideration for legal services previously provided to the Registrant.
  II-
  1
  Item 6. Indemnification of Directors and
  Officers.
  Section 145 of the General Corporation Law
  of the State of Delaware provides that a corporation may indemnify directors and officers as well as other employees and individuals against
  expenses, including attorneys' fees, judgments, fines and amounts paid in settlement in connection with specified actions, suits
  and proceedings whether civil, criminal, administrative, or investigative, other than a derivative action by or in the right of the corporation,
  if they acted in good faith and in a manner they 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 their conduct was unlawful. A similar standard
  is applicable in the case of derivative actions, except that indemnification extends only to expenses, including attorneys' fees,
  incurred in connection with the defense or settlement of such action and the statute requires court approval before there can be any indemnification
  where the person seeking indemnification has been found liable to the corporation. The statute provides that it is not exclusive of other
  indemnification that may be granted by a corporation's certificate of incorporation, bylaws, disinterested director vote, stockholder
  vote, agreement or otherwise.
  The Registrant's certificate of incorporation
  and bylaws provide for indemnification of directors and officers to the fullest extent permitted by law, including payment of expenses
  in advance of resolution of any such matter.
  The Registrant has also entered into separate
  indemnification agreements with its directors and executive officers. Each indemnification agreement provides, among other things, for
  indemnification to the fullest extent permitted by law and the Registrant's certificate of incorporation and bylaws against any
  and all expenses, judgments, fines, penalties and amounts paid in settlement of any claim. The indemnification agreements provide for
  the advancement or payment of all expenses to the indemnitee and for reimbursement to the Registrant if it is found that such indemnitee
  is not entitled to such indemnification under applicable law and the Registrant's certificate of incorporation and bylaws.
  The Registrant has also obtained standard policies
  of insurance under which coverage is provided (a) to directors and officers against loss rising from claims made by reason of breach
  of duty or other wrongful act, and (b) to the Registrant's with respect to payments which it may make to such officers and
  directors pursuant to the above indemnification provision or otherwise as a matter of law.
  Insofar as indemnification for liabilities arising
  under the Securities Act may be permitted to directors, officers or persons controlling the Registrant under the foregoing provisions,
  the Registrant has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public
  policy as expressed in the Securities Act and is therefore unenforceable.
  Item 7. Exemption from Registration Claimed.
  Not Applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description
  4.1
  Certificate of Incorporation of Smart for Life, Inc., as amended (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed on December 16, 2021)
  4.2
  Certificate of Designation of Series A Convertible Preferred Stock (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on December 16, 2021)
  4.3
  Bylaws of Smart for Life, Inc. (incorporated by reference to Exhibit 3.4 to the Registration Statement on Form S-1 filed on December 16, 2021)
  5.1
  Opinion of Bevilacqua PLLC as to the legality of the shares
  23.1
  Consent of Daszkal Bolton LLP for Smart for Life, Inc.
  23.2
  Consent of Daszkal Bolton LLP for Doctors Scientific Organica, LLC
  23.3
  Consent of Daszkal Bolton LLP for Nexus Offers, Inc.
  23.4
  Consent of Bevilacqua PLLC (included in Exhibit 5.1)
  24.1
  Power of Attorney (included on the signature page of this registration statement)
  99.1
  2020 Stock Incentive Plan (incorporated by reference to Exhibit 10.43 to the Registration Statement on Form S-1 filed on December 16, 2021)
  107
  Filing Fee Table
  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;
  (ii)
  To reflect in the prospectus any facts or events arising
  after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or
  in the aggregate, represent a fundamental change in the information set forth in this 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 and 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 20 percent
  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 additional or changed material information
  with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information
  in the Registration Statement;
  provided,
  however
  , that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to
  be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission
  by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this 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 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section
  15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under
  the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions,
  or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as
  expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
  (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant
  in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection
  with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as
  expressed in the Securities Act and will be governed by the final adjudication of such issue.
  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 Miami, State of Florida, on February 25, 2022.
  SMART FOR LIFE, INC.
  By:
  /s/ Ryan F. Zackon
  Ryan F. Zackon
  Chief Executive Officer
  POWER OF ATTORNEY
  Each person whose signature appears below constitutes
  and appoints each of Ryan F. Zackon and Alan B. Bergman as his or her true and lawful attorneys-in-fact and agents with full power of
  substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to 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 their substitutes,
  may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.
  SIGNATURE
  TITLE
  DATE
  /s/ Ryan F. Zackon
  Chief Executive Officer and Director
  February 25, 2022
  Ryan F. Zackon
  (principal executive officer)
  /s/ Alan B. Bergman
  Chief Financial Officer
  February 25, 2022
  Alan B. Bergman
  (principal financial and accounting officer)
  /s/ Alfonso J. Cervantes, Jr.
  Executive Chairman of the Board
  February 25, 2022
  Alfonso J. Cervantes, Jr.
  /s/ Darren C. Minton
  President and Director
  February 25, 2022
  Darren C. Minton
  /s/ Ronald S. Altbach
  Director
  February 25, 2022
  Ronald S. Altbach
  /s/
  Richard M. Cohen
  Director
  February 25, 2022
  Richard M. Cohen
  /s/
  Robert S. Rein, Esq.
  Director
  February 25, 2022
  Robert S. Rein, Esq.
  /s/
  Roger Conley Wood
  Director
  February 25, 2022
  Roger Conley Wood
  II-4