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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 November 27, 2023</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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 2.9pt; margin-bottom: 0pt; text-align: right"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 2.9pt; margin-bottom: 0pt; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Washington, D.C. 20549</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>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT&nbsp;UNDER THE SECURITIES
  ACT OF 1933</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: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>GORILLA TECHNOLOGY GROUP INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <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; padding-right: 6.65pt; padding-left: 6.65pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Cayman Islands</B></FONT></TD>
      <TD STYLE="padding-right: 6.65pt; padding-bottom: 1.5pt; padding-left: 6.65pt; font-size: 10pt; text-align: right">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; padding-right: 6.65pt; padding-left: 6.65pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>98-1685516
      </B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; padding-right: 6.65pt; padding-left: 6.65pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="width: 1%; padding-right: 6.65pt; padding-left: 6.65pt; font-size: 10pt; text-align: right">&nbsp;</TD>
      <TD STYLE="width: 49%; padding-right: 6.65pt; padding-left: 6.65pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 50%; vertical-align: bottom">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Gorilla Technology Group Inc.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Meridien House</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>42 Upper Berkely Street</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Marble Arch</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>London, United Kingdom</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD STYLE="vertical-align: bottom; text-align: center; font-size: 10pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%; vertical-align: bottom">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>W1H 5QJ</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Address of principal executive offices)</TD>
      <TD STYLE="text-align: right; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</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>Gorilla Technology Group Inc. 2023 Omnibus Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.65pt; text-align: center"><B>Gorilla Technology Group Inc. Employee
  Stock Option Program</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.65pt; text-align: center">(Full titles of the plans)</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>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>850 Library Avenue, Suite 204</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Newark, DE 19715</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(302) 738-6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
  for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.65pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.65pt; text-align: center"><B>Stephen C. Ashley, Esq.<BR>
  Pillsbury Winthrop Shaw Pittman LLP<BR>
  31 W. 52nd Street<BR>
  New York, NY, 10019<BR>
  (212) 858-1000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><SUB>&nbsp;</SUB></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated
      filer </FONT></TD>
      <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer </FONT></TD>
      <TD STYLE="width: 20%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify">&#9745;</TD>
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
      reporting company </FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
      growth company </FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9745;</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="font-family: Times New Roman, Times, Serif">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;</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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>The Registration Statement shall become effective
  upon filing in accordance with Rule 462 under the Securities Act.</B></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>PART I<BR>
  <BR>
  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; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 &ldquo;Registration Statement&rdquo;) in accordance
  with the provisions of Rule 428 under the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;) and the introductory note to Part&nbsp;I
  of Form&nbsp;S-8.</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 document(s) containing the information specified
  in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents are not required to
  be, and are not, filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo; or &ldquo;Commission&rdquo;) either as part
  of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>PART II<BR>
  <BR>
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">The following documents have been filed by the registrant
  with the Commission and are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
                                              registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390023033461/f20f2022_gorillatech.htm">Form 20-F</A> filed with the SEC on April 28, 2023, which
                                              Annual Report contains the audited financial statements for the registrant&rsquo;s last fiscal
                                              year;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
                                              registrant&rsquo;s Reports of Foreign Private Issuer on Form 6-K filed with the SEC on <A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390023068574/ea183654-6k_gorillatech.htm">August 17, 2023</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390023078359/ea185541-6k_gorillatech.htm">September 21, 2023</A>; and</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
                                              description of the registrant&rsquo;s Ordinary Shares contained in the registrant&rsquo;s
                                              Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390022039178/ea162717-8a12b_gorilla.htm">Form 8-A</A> filed with the SEC on July 13, 2022, including any amendments
                                              or reports filed for the purpose of updating such description.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif">Except
  to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, all documents subsequently
  filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a po</FONT>st-effective
  amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall
  be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.</P>
  
  <P STYLE="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; text-indent: 0in">Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained
  herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
  part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Cayman Islands law does not limit the extent to which a company&rsquo;s
  memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision
  may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against willful default,
  willful neglect, civil fraud or the consequences of committing a crime. The registrant&rsquo;s amended and restated memorandum and articles
  of association permit indemnification of officers and directors for losses, damages, costs and expenses incurred in their capacities as
  such unless such losses or damages arise from dishonesty or fraud of such directors or officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
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      <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 -->1<!-- 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-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </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="text-align: left; white-space: nowrap">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Exhibit<BR>
      Number</B></P></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"> </FONT></TD>
      <TD STYLE="white-space: nowrap">
      <P STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Description</B></P></TD></TR>
    <TR>
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt"> </FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: top; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390022040284/ea162957ex3-1_gorillatech.htm"><FONT STYLE="font-size: 10pt">Amended and Restated Memorandum and Articles of Association of Gorilla Technology Group Inc. (incorporated by reference from Exhibit 3.1 to the registrant&rsquo;s Report of Foreign Private Issuer on Form 6-K dated July 19, 2022).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: justify; white-space: nowrap; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390023033461/f20f2022ex2-1_gorillatech.htm"><FONT STYLE="font-size: 10pt">Description of the Registrant&rsquo;s Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (incorporated by reference to Exhibit 2.1 of Gorilla&rsquo;s Form 20-F filed with the SEC on April 28, 2023).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt"> </FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: top; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390022008472/ff42022a1ex4-6_gorillatech.htm"><FONT STYLE="font-size: 10pt">Specimen Ordinary Share Certificate of Gorilla Technology Group Inc. (incorporated by reference to Exhibit 4.6 of Gorilla&rsquo;s Registration Statement on Form F-4 (File No. 333-262069) filed with the SEC on June 28, 2022).</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top; font-size: 10pt"><A HREF="ea188856ex5-1_gorillatech.htm"><FONT STYLE="font-size: 10pt">Opinion of Travers Thorp Alberga.</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="ea188856ex23-1_gorillatech.htm">Consent of PricewaterhouseCoopers, Taiwan, independent registered public accounting firm for Gorilla.</A></P>
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: top; font-size: 10pt"><A HREF="ea188856ex5-1_gorillatech.htm"><FONT STYLE="font-size: 10pt">Consent of Travers Thorp Alberga (included in Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom">
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
      <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD STYLE="text-align: justify; vertical-align: top; font-size: 10pt"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on the signature page hereto)</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; white-space: nowrap; vertical-align: top; width: 9%; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.1+</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: bottom; width: 1%; font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify; vertical-align: top; width: 90%; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1903145/000121390023033461/f20f2022ex4-2_gorillatech.htm"><FONT STYLE="font-size: 10pt">Gorilla Technology Group Inc. 2023 Omnibus Incentive Plan (incorporated by reference to Exhibit 4.2 of Gorilla&rsquo;s Form 20-F filed with the SEC on April 28, 2023).</FONT></A></TD>
      </TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.2+</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt"><FONT STYLE="font-size: 10pt"> </FONT></TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="ea188856ex99-2_gorillatech.htm">Gorilla Technology Group Inc. Employee Stock Option Program.</A></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      </TR>
    <TR STYLE="background-color: White">
      <TD STYLE="text-align: left; white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">107.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea188856ex-fee_gorillatech.htm"><FONT STYLE="font-size: 10pt">Filing fee table</FONT></A></TD>
      </TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">+</TD><TD STYLE="text-align: justify">Indicates management contract or compensatory plan or arrangement.</TD>
  </TR></TABLE>
  
  <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"><B></B></P>
  
  <!-- Field: Page; Sequence: 4 -->
      <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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">1.</TD><TD STYLE="text-align: justify">The undersigned registrant hereby undertakes:</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)   To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(i)   To
  include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(ii)   To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Filing
  Fee Tables&rdquo; in the effective Registration Statement; and</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(iii)   To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Provided, however</I>, that paragraphs (a)(i)
  and (a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
  reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference herein.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b)   That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed
  to be the initial <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)   To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify">The undersigned registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act of 1933, each filing of the registrant&rsquo;s annual report pursuant to section
  13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s
  annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration
  Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: justify; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left">3.</TD><TD STYLE="text-align: justify">Insofar as indemnification for liabilities arising under the
  Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against
  public policy as expressed in the Securities Act of 1933 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 of 1933 and will be governed by the final adjudication of such issue.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Page; Sequence: 5 -->
      <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 -->3<!-- 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-top: 0pt; margin-bottom: 0pt">&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; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 London, United Kingdom, on the
  27th day of November, 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"><FONT STYLE="font-size: 10pt">GORILLA TECHNOLOGY GROUP INC.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jayesh Chandan</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
      <TD STYLE="width: 35%"><FONT STYLE="font-size: 10pt">Jayesh Chandan</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD> <FONT STYLE="font-size: 10pt">Chairman and Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;&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: center">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">KNOW ALL PERSONS BY THESE PRESENTS, that each of the undersigned constitutes
  and appoints each of Jayesh Chandan and Daphne Huang, and each of them, his or her true and lawful attorneys-in-fact and agents, with
  full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign
  any and all amendments (including post-effective amendments) to this registration statement on Form S-8 and to file the same, with all
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of 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 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 each of said attorneys-in-facts and agents, or his or her substitutes or resubstitutes, or any of them, may lawfully do or cause
  to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
  this registration statement has been signed below by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 32%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Jayesh Chandan</P>
      <P STYLE="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Jayesh Chandan</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chairman and Director (Principal Executive
      Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">November 27, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Daphne Huang</P>
      <P STYLE="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Daphne Huang</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Financial Officer<BR>
  (Principal Financial Officer and <BR>
  Principal Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">November 27, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Evan Medeiros</P>
      <P STYLE="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Evan Medeiros</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">November 27, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Ruth Kelly</P>
      <P STYLE="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Ruth Kelly</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">November 27, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Gregg Walker</P>
      <P STYLE="border-top: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Gregg Walker</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">November 27, 2023</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>AUTHORIZED REPRESENTATIVE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, as amended,
  the undersigned, the duly authorized representative in the United States of Gorilla Technology Group Inc., has signed this registration
  statement in the City of Newark, State of Delaware, on the 27th day of November, 2023.&nbsp;</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; padding: 0.5pt; font-size: 10pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Puglisi &amp; Associates</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.5pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; width: 60%; padding: 0.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 5%; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0.5pt 0.5pt 1pt; vertical-align: bottom; width: 35%; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Donald J.&nbsp;Puglisi</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Donald J. Puglisi</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.5pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Managing Director</FONT></TD></TR>
    </TABLE>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-5</P>
  
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text: As filed with the Securities and Exchange Commission
  on November 27, 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
  GORILLA TECHNOLOGY GROUP INC.
  (Exact name of registrant as specified in its charter)
  Cayman Islands
  98-1685516
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  Gorilla Technology Group Inc.
  Meridien House
  42 Upper Berkely Street
  Marble Arch
  London, United Kingdom
  W1H 5QJ
  (Address of principal executive offices)
  (Zip Code)
  Gorilla Technology Group Inc. 2023 Omnibus Incentive
  Plan
  Gorilla Technology Group Inc. Employee
  Stock Option Program
  (Full titles of the plans)
  Puglisi & Associates
  850 Library Avenue, Suite 204
  Newark, DE 19715
  (Name and address of agent for service)
  (302) 738-6680
  (Telephone number, including area code, of agent
  for service)
  Copies to:
  Stephen C. Ashley, Esq.
  Pillsbury Winthrop Shaw Pittman LLP
  31 W. 52nd Street
  New York, NY, 10019
  (212) 858-1000
  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. ☐
  The Registration Statement shall become effective
  upon filing in accordance with Rule 462 under 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 (the "Securities Act") and the introductory note to Part I
  of Form S-8.
  The document(s) containing the information specified
  in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents are not required to
  be, and are not, filed with the Securities and Exchange Commission (the "SEC" or "Commission") either as part
  of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  .
  The following documents have been filed by the registrant
  with the Commission and are incorporated herein by reference:
  ●
  the
                                              registrant's Annual Report on
  Form 20-F
  filed with the SEC on April 28, 2023, which
                                              Annual Report contains the audited financial statements for the registrant's last fiscal
                                              year;
  ●
  the
                                              registrant's Reports of Foreign Private Issuer on Form 6-K filed with the SEC on
  August 17, 2023
  and
  September 21, 2023
  ; and
  ●
  the
                                              description of the registrant's Ordinary Shares contained in the registrant's
                                              Registration Statement on
  Form 8-A
  filed with the SEC on July 13, 2022, including any amendments
                                              or reports filed for the purpose of updating such description.
  Except
  to the extent that information is deemed furnished and not filed pursuant to securities laws and regulations, all documents subsequently
  filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act, prior to the filing of a po
  st-effective
  amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall
  be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.
  Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained
  herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a
  part of this Registration Statement.
  Item 4. Description of Securities
  .
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  .
  Not applicable.
  Item 6. Indemnification of Directors and Officers
  .
  Cayman Islands law does not limit the extent to which a company's
  memorandum and articles of association may provide for indemnification of officers and directors, except to the extent any such provision
  may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against willful default,
  willful neglect, civil fraud or the consequences of committing a crime. The registrant's amended and restated memorandum and articles
  of association permit indemnification of officers and directors for losses, damages, costs and expenses incurred in their capacities as
  such unless such losses or damages arise from dishonesty or fraud of such directors or officers.
  Item 7. Exemption from Registration Claimed
  .
  Not Applicable.
  II-
  1
  Item 8. Exhibits
  .
  Exhibit
  Number
  Description
  4.1
  Amended and Restated Memorandum and Articles of Association of Gorilla Technology Group Inc. (incorporated by reference from Exhibit 3.1 to the registrant's Report of Foreign Private Issuer on Form 6-K dated July 19, 2022).
  4.2
  Description of the Registrant's Securities Registered Pursuant to Section 12 of the Securities Exchange Act of 1934 (incorporated by reference to Exhibit 2.1 of Gorilla's Form 20-F filed with the SEC on April 28, 2023).
  4.3
  Specimen Ordinary Share Certificate of Gorilla Technology Group Inc. (incorporated by reference to Exhibit 4.6 of Gorilla's Registration Statement on Form F-4 (File No. 333-262069) filed with the SEC on June 28, 2022).
  5.1
  Opinion of Travers Thorp Alberga.
  23.1
  Consent of PricewaterhouseCoopers, Taiwan, independent registered public accounting firm for Gorilla.
  23.2
  Consent of Travers Thorp Alberga (included in Exhibit 5.1).
  24.1
  Power of Attorney (contained on the signature page hereto)
  99.1+
  Gorilla Technology Group Inc. 2023 Omnibus Incentive Plan (incorporated by reference to Exhibit 4.2 of Gorilla's Form 20-F filed with the SEC on April 28, 2023).
  99.2+
  Gorilla Technology Group Inc. Employee Stock Option Program.
  107.1
  Filing fee table
  +
  Indicates management contract or compensatory plan or arrangement.
  II-
  2
  Item 9. Undertakings
  .
  1.
  The undersigned registrant hereby undertakes:
  (a)   To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)   To
  include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
  (ii)   To
  reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
  amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
  Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Filing
  Fee Tables" in the effective Registration Statement; and
  (iii)   To
  include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any
  material change to such information in the Registration Statement;
  Provided, however
  , that paragraphs (a)(i)
  and (a)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in
  reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference herein.
  (b)   That,
  for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered herein, and the offering of such securities at that time shall be deemed
  to be the initial
  bona fide
  offering thereof.
  (c)   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.
  2.
  The undersigned registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act of 1933, each filing of the registrant's annual report pursuant to section
  13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration
  Statement shall be deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities
  at that time shall be deemed to be the initial bona fide offering thereof.
  3.
  Insofar as indemnification for liabilities arising under the
  Securities Act of 1933 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 Securities and Exchange Commission such indemnification is against
  public policy as expressed in the Securities Act of 1933 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 of 1933 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 London, United Kingdom, on the
  27th day of November, 2023.
  GORILLA TECHNOLOGY GROUP INC.
  /s/ Jayesh Chandan
  Name:
  Jayesh Chandan
  Title:
  Chairman and Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each of the undersigned constitutes
  and appoints each of Jayesh Chandan and Daphne Huang, and each of them, his or her true and lawful attorneys-in-fact and agents, with
  full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign
  any and all amendments (including post-effective amendments) to this registration statement on Form S-8 and to file the same, with all
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of 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 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 each of said attorneys-in-facts and agents, or his or her substitutes or resubstitutes, or any of them, may lawfully do or cause
  to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, as amended,
  this registration statement has been signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Jayesh Chandan
  Jayesh Chandan
  Chief Executive Officer, Chairman and Director (Principal Executive
      Officer)
  November 27, 2023
  /s/ Daphne Huang
  Daphne Huang
  Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  November 27, 2023
  /s/ Evan Medeiros
  Evan Medeiros
  Director
  November 27, 2023
  /s/ Ruth Kelly
  Ruth Kelly
  Director
  November 27, 2023
  /s/ Gregg Walker
  Gregg Walker
  Director
  November 27, 2023
  II-
  4
  AUTHORIZED REPRESENTATIVE
  Pursuant to the requirements of the Securities Act of 1933, as amended,
  the undersigned, the duly authorized representative in the United States of Gorilla Technology Group Inc., has signed this registration
  statement in the City of Newark, State of Delaware, on the 27th day of November, 2023.
  Puglisi & Associates
  By:
  /s/ Donald J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Managing Director
  II-5