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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities and Exchange
  Commission on April 29, 2019</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Under</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The Securities Act of 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: bold 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>PHUNWARE,
  INC.</B></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of Registrant as specified
  in its charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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: 49%; text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center; font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center; font-weight: bold; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>26-4413774</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(State or other jurisdiction of</B></FONT><BR>
  <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>incorporation or organization)</B></FONT></TD>
      <TD STYLE="text-align: center; font-weight: bold">&nbsp;</TD>
      <TD STYLE="text-align: center; font-weight: bold"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(I.R.S. Employer</B></FONT><BR>
  <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Identification Number)</B></FONT></TD></TR>
  </TABLE>
  <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-align: center; text-indent: 0in"><B>7800 Shoal Creek Blvd,
  Suite 230-S</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Austin, TX 78757</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of principal executive
  offices, including zip code)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2018 Equity Incentive Plan</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">2018 Employee Stock Purchase Plan</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2009 Equity Incentive Plan</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full title of the plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Alan S. Knitowski</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Phunware, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>7800 Shoal Creek Blvd, Suite 230-S</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Austin, TX 78757</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(512) 693-4199</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name, address and telephone number,
  including area code, of agent for service)</B></P>
  
  <P STYLE="font: bold 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"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Copies to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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: 50%">
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Scott Murano, Esq.</B></P>
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Eric Hsu, Esq.</B></P>
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Wilson Sonsini Goodrich&nbsp;&amp;
          Rosati, P.C.</B></P>
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>650 Page Mill Road</B></P>
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Palo Alto, California 94304</B></P>
          <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(650) 493-9300</B></P></TD>
      <TD STYLE="width: 50%">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Matt Aune</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Brendhan Botkin</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Phunware, Inc.</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>7800 Shoal Creek Blvd,
          Suite 230-S</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>Austin, TX 78757</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>(512) 693-4199</B></P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">Indicate by check mark
  whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo;
  in Rule&nbsp;12b-2 of the Exchange Act (Check one).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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: 61%; font-size: 10pt; text-indent: 0in; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer&nbsp;&nbsp;</FONT>&#9744;</TD>
      <TD STYLE="width: 39%; font-size: 10pt; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer&nbsp;&nbsp; </FONT>&#9744;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-indent: 0in; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
  filer&nbsp;&nbsp; </FONT>&#9744;</TD>
      <TD STYLE="font-size: 10pt; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company&nbsp;&nbsp;</FONT>&#9746;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-indent: 0in; padding-left: 0pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-indent: 0in">Emerging growth company&nbsp;&nbsp;&#9746;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  </FONT>&#9744;</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"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="page-break-before: always; 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font-weight: bold; border-bottom: Black 1.5pt solid">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount</B></FONT><BR> <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>to be Registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed<BR> Maximum Offering<BR> Price Per Share</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Proposed<BR> Maximum Aggregate Offering Price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid">Amount of<BR> Registration Fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: justify">Common stock, $0.0001 par value per share</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD><TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD><TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: justify; text-indent: -13.7pt; padding-left: 13.7pt">&mdash;2018 Equity Incentive Plan</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">2,729,416</TD><TD STYLE="width: 1%; text-align: left"><SUP>(2)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">7.36</TD><TD STYLE="width: 1%; text-align: left"><SUP>(3)</SUP></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">20,074,854.68</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,433.07</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: justify; text-indent: -13.7pt; padding-left: 13.7pt">&mdash;2018 Employee Stock Purchase Plan</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">272,942</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: right">7.36</TD><TD STYLE="text-align: left"><SUP>(3)</SUP></TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">2,008,853.12</TD><TD STYLE="text-align: left">&nbsp;</TD><TD>&nbsp;</TD>
      <TD STYLE="text-align: left">$</TD><TD STYLE="text-align: right">243.47</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; text-indent: -13.7pt; padding-left: 13.7pt; padding-bottom: 1.5pt">&mdash;2009 Equity Incentive Plan</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1.5pt solid">2,372,893</TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><SUP>(2)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid">$</TD><TD STYLE="text-align: right; border-bottom: Black 1.5pt solid">0.90</TD><TD STYLE="text-align: left; padding-bottom: 1.5pt"><SUP>(4)</SUP></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid">$</TD><TD STYLE="text-align: right; border-bottom: Black 1.5pt solid">2,144,383.40</TD><TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid">$</TD><TD STYLE="text-align: right; border-bottom: Black 1.5pt solid">259.90</TD><TD STYLE="text-align: left; padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-indent: -13.7pt; padding-left: 20pt; padding-bottom: 4pt">TOTAL</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 4pt double">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 4pt double">5,375,251</TD><TD STYLE="text-align: left; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 4pt double">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 4pt double">&mdash;</TD><TD STYLE="text-align: left; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 4pt double">$</TD><TD STYLE="text-align: right; border-bottom: Black 4pt double"><P STYLE="margin: 0">24,228,091.20</P>
  
  
  </TD><TD STYLE="text-align: left; padding-bottom: 4pt">&nbsp;</TD><TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
      <TD STYLE="text-align: left; border-bottom: Black 4pt double">$</TD><TD STYLE="text-align: right; border-bottom: Black 4pt double">2,936.44</TD><TD STYLE="text-align: left; padding-bottom: 4pt">&nbsp;</TD></TR>
  </TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(1)</SUP></FONT></TD><TD STYLE="text-align: justify">On December 26, 2018, Stellar Acquisition III, Inc., a
  Republic of the Marshall Islands corporation incorporated in December 2015 (&ldquo;Stellar&rdquo;), deregistered as a corporation
  in the Republic of the Marshall Islands and domesticated as a corporation incorporated under the laws of the State of Delaware
  upon the filing with and acceptance by the Secretary of State of Delaware of the certificate of domestication in accordance with
  Section 388 of the Delaware General Corporation Law (the &ldquo;Domestication&rdquo;). Upon the effectiveness of the Domestication,
  Stellar became a Delaware corporation and, upon the consummation of the Business Combination (as defined below), Stellar changed
  its corporate name to &ldquo;Phunware, Inc.&rdquo; (the &ldquo;Successor&rdquo;) and all outstanding securities of Stellar were
  deemed to constitute outstanding securities of the Successor. Also on December 26, 2018, STLR Merger Subsidiary Inc., a wholly-owned
  subsidiary of Stellar (&ldquo;Merger Sub&rdquo;), merged with and into Phunware, Inc. (&ldquo;Phunware&rdquo;), a corporation
  incorporated in Delaware in February 2009, with Phunware surviving the merger (the &ldquo;Merger&rdquo;) and becoming a wholly-owned
  subsidiary of the Successor (the &ldquo;Business Combination&rdquo;). Upon the consummation of the Business Combination, Phunware
  changed its corporate name to &ldquo;Phunware OpCo, Inc.&rdquo; Pursuant to Rule 416(a) of the Securities Act of 1933, as amended
  (the &ldquo;Securities Act&rdquo;), this registration statement shall also cover any additional shares of the Registrant&rsquo;s
  common stock (&ldquo;Common Stock&rdquo;) that become issuable under the Registrant&rsquo;s 2018 Equity Incentive Plan (the &ldquo;2018
  Plan&rdquo;), the 2018 Employee Stock Purchase Plan (the &ldquo;ESPP&rdquo;), and the 2009 Equity Incentive Plan (the &ldquo;2009 Plan&rdquo;) by reason of any stock dividend, stock split, recapitalization
  or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common
  Stock.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(2)</SUP></FONT></TD><TD STYLE="text-align: justify">To the extent that any shares of common stock under the
  2009 Plan expire or otherwise terminate without having been exercised in full or are forfeited to or repurchased by the Company,
  such shares will become available for issuance under the 2018 Plan with the maximum number of shares of Common Stock to be added
  to the 2018 Plan equal to 2,372,893 shares.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(3)</SUP></FONT></TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(h) of the Securities Act and consisting of 2,729,416
                                                                                                                                                           shares of common stock reserved for future issuance under the 2018 Plan as of December 26, 2018 solely for the purpose of
                                                                                                                                                           calculating the registration fee on the basis of $7.36 per share, the average of the high and low prices of the
                                                                                                                                                           Registrant&rsquo;s common stock as reported on the NASDAQ Capital Market on April 23, 2019.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(4)</SUP></FONT></TD><TD STYLE="text-align: justify">Estimated in accordance with Rule 457(h) solely for the purpose of calculating the
                                                                                                                                                           registration fee on the basis of $0.90 per share, the weighted-average exercise price of stock option awards outstanding
                                                                                                                                                           under the 2009 Plan as of December 26, 2018.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.3in; text-align: justify; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: center; margin-bottom: 0pt">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
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      <DIV STYLE="page-break-before: always; 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; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>INFORMATION REQUIRED
  IN THE PROSPECTUS</B></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; 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 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.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</B></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; text-align: justify">Phunware, Inc. (the &ldquo;Registrant&rdquo;)
  hereby incorporates by reference into this registration statement (the &ldquo;Registration Statement&rdquo;) the following documents
  previously filed with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: -16pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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">(1)</FONT></TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Current Reports on Form 8-K
  filed on December 28, 2018, January 2, 2019, January 11, 2019, January 15, 2019, March 8, 2019, March 21, 2019, April 12, 2019,
  and April 15, 2019 (on Form 8-K/A);</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: -16pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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">(2)</FONT></TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Annual Report on Form 10-K
  filed on March 20, 2019; and</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: -16pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; 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">(3)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
  description of the Registrant&rsquo;s Common Stock contained in the Registrant&rsquo;s Registration Statement on Form 8-A filed
  with the SEC on August 18, 2016</FONT> pursuant to Section 12(b) of the Securities and Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), which description has been updated most recently in the Registrant&rsquo;s prospectus filed with the SEC on November
  14, 2018 pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-4, as amended.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40.5pt; text-align: justify; text-indent: -16pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">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; <I>provided</I>, <I>however</I>, that documents or information
  deemed to have been furnished and not filed in accordance with the rules of the SEC 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.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4.&nbsp;&nbsp;Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5.&nbsp;&nbsp;Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="background-color: white">The
  validity of the issuance of the shares of the Registrant&rsquo;s common stock offered hereby has been passed upon by Wilson
  Sonsini Goodrich &amp; Rosati, P.C. (&ldquo;WSGR&rdquo;). An investment fund associated with WSGR beneficially owns 51,450
  shares of the Registrant&rsquo;s common stock.</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6.&nbsp;&nbsp;Indemnification of Directors and
  Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Section 145 of the Delaware General Corporation
  Law (the &ldquo;DGCL&rdquo;) authorizes a corporation&rsquo;s board of directors to grant, and authorizes a court to award, indemnity
  to officers, directors and other corporate agents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">The Registrant&rsquo;s amended and restated
  certificate of incorporation contains provisions that limit the liability of its directors for monetary damages to the fullest
  extent permitted by Delaware law. Consequently, the Registrant&rsquo;s directors are not personally liable to it or its stockholders
  for monetary damages for any breach of fiduciary duties as directors, except liability for the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&#9679;</TD><TD STYLE="text-align: justify">any breach of their duty of loyalty to the Registrant or its stockholders;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&#9679;</TD><TD STYLE="text-align: justify">any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&#9679;</TD><TD STYLE="text-align: justify">unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the DGCL; or</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in; text-align: justify"></TD><TD STYLE="width: 0.25in; text-align: justify">&#9679;</TD><TD STYLE="text-align: justify">any transaction from which they derived an improper personal benefit.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Any amendment to, or repeal of, these provisions
  will not eliminate or reduce the effect of these provisions in respect of any act, omission or claim that occurred or arose prior
  to that amendment or repeal. If the DGCL is amended to provide for further limitations on the personal liability of directors of
  corporations, then the personal liability of the Registrant&rsquo;s directors will be further limited to the greatest extent permitted
  by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">In addition, the Registrant&rsquo;s amended
  and restated bylaws provide that it will indemnify, to the fullest extent permitted by law, any person who is or was a party or
  is threatened to be made a party to any action, suit or proceeding by reason of the fact that he or she is or was one of its directors
  or officers or is or was serving at its request as a director or officer of another corporation, partnership, joint venture, trust
  or other enterprise. The Registrant&rsquo;s amended and restated bylaws provide that it may indemnify, to the fullest extent permitted
  by law, any person who is or was a party or is threatened to be made a party to any action, suit or proceeding by reason of the
  fact that he or she is or was one of its employees or agents or is or was serving at its request as an employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise. The Registrant&rsquo;s amended and restated bylaws also provide
  that the Registrant must advance expenses incurred by or on behalf of a director or officer in advance of the final disposition
  of any action or proceeding, subject to limited exceptions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Further, the Registrant has entered into
  indemnification agreements with each of its directors and executive officers that may be broader than the specific indemnification
  provisions contained in the DGCL. These indemnification agreements require the Registrant, among other things, to indemnify its
  directors and executive officers against liabilities that may arise by reason of their status or service. These indemnification
  agreements also require the Registrant to advance all expenses incurred by the directors and executive officers in investigating
  or defending any such action, suit or proceeding. The Registrant believes that these agreements are necessary to attract and retain
  qualified individuals to serve as directors and executive officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">The limitation of liability and indemnification
  provisions that are included in the Registrant&rsquo;s amended and restated certificate of incorporation, amended and restated
  bylaws and in indemnification agreements that the Registrant has entered into or will enter into with its directors and executive
  officers may discourage stockholders from bringing a lawsuit against its directors and executive officers for breach of their fiduciary
  duties. They may also reduce the likelihood of derivative litigation against the Registrant&rsquo;s directors and executive officers,
  even though an action, if successful, might benefit the Registrant and other stockholders. Further, a stockholder&rsquo;s investment
  may be adversely affected to the extent that the Registrant pays the costs of settlement and damage awards against directors and
  executive officers as required by these indemnification provisions. At present, the Registrant is not aware of any pending litigation
  or proceeding involving any person who is or was one of its directors, officers, employees or other agents or is or was serving
  at its request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  for which indemnification is sought, and the Registrant is not aware of any threatened litigation that may result in claims for
  indemnification.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">The Registrant has obtained insurance policies
  under which, subject to the limitations of the policies, coverage is provided to its directors and executive officers against loss
  arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director or executive officer, including
  claims relating to public securities matters, and to the Registrant with respect to payments that may be made by it to these directors
  and executive officers pursuant to its indemnification obligations or otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Certain of the Registrant&rsquo;s non-employee
  directors may, through their relationships with their employers, be insured and/or indemnified against certain liabilities incurred
  in their capacity as members of the Registrant&rsquo;s board of directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">Insofar as indemnification for liabilities
  arising under the Securities Act may be permitted to directors, officers or persons controlling the company pursuant to the foregoing
  provisions, the Registrant has been informed that, in the opinion of the SEC, such indemnification is against public policy as
  expressed in the Securities Act and is therefore unenforceable.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7.&nbsp;&nbsp;Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify"><FONT STYLE="background-color: white">Not
  applicable</FONT>.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8.&nbsp;&nbsp;Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; text-align: justify">The Registrant has filed the exhibits listed
  on the accompanying Exhibit Index of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&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="white-space: nowrap; text-align: center; padding-left: 0; text-indent: 0; padding-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="7" STYLE="padding-left: 0; text-align: center; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Incorporated by Reference</B></FONT></TD></TR>
  <TR>
      <TD STYLE="width: 8%; text-align: center; text-indent: 0; padding-left: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Number</B></FONT></TD>
      <TD STYLE="width: 1%; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center; text-indent: 0; padding-left: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Description</B></FONT></TD>
      <TD STYLE="width: 1%; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 6%; padding-left: 0; text-align: center; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form</B></FONT></TD>
      <TD STYLE="width: 1%; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 10%; padding-left: 0; text-align: center; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 8%; padding-left: 0; text-align: center; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="width: 1%; padding-left: 0; text-indent: 0; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 14%; padding-left: 0; text-align: center; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filing&nbsp;Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1*</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1665300/000121390018014927/fs42018a4ex4-3_stellaracq3.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of common stock certificate of the Registrant.</FONT></A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">S-4/A</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">333-224277</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;6, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2*</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1665300/000121390018004257/fs42018ex10-15_stellaracq3.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phunware, Inc. 2009 Equity Incentive Plan and related form agreements under the 2009 Equity Incentive Plan.</FONT></A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">S-4</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">333-224227</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.15</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April&nbsp;11, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3*</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1665300/000121390018015448/fs42018a5_stellaracq3.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phunware, Inc. 2018 Equity Incentive Plan.</FONT></A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">S-4/A</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">333-224277</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Annex D</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;13, 2018</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">4.4*</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1665300/000121390018015448/fs42018a5_stellaracq3.htm">Phunware, Inc. 2018 Employee Stock Purchase Plan.</A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">S-4/A</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-indent: 0">333-224277</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">Annex E</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">November 13, 2018</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="fs82019ex5-1_phunware.htm">Opinion of Wilson Sonsini Goodrich&nbsp;&amp; Rosati, P.C.</A></FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">10.1</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="fs82019ex10-1_phunware.htm">Form of Stock Option Agreement under the 2018 Equity Incentive Plan.</A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">10.2</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="fs82019ex10-2_phunware.htm">Form of Restricted Stock Unit Award Agreement under the 2018 Equity Incentive Plan.</A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">10.3</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><A HREF="fs82019ex10-3_phunware.htm">Form of Subscription Agreement under the 2018 Employee Stock Purchase Plan.</A></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="fs82019ex23-1_phunware.htm">Consent of Marcum LLP, Independent Registered Public Accounting Firm.</A></Font></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.4</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="fs82019ex5-1_phunware.htm">Consent of Wilson Sonsini Goodrich&nbsp;&amp; Rosati, P.C. (included in Exhibit&nbsp;5.1 hereto).</A></FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; text-indent: 0; padding-left: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: center; text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-indent: 0; padding-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#poa">Power of Attorney (included on the signature page hereto).</A></FONT></TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding-left: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; padding-left: 0; text-align: right; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-weight: normal">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-weight: normal">Previously Filed.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 9. Undertakings.</B></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: 24.5pt; text-align: justify">A. The undersigned Registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">(1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">(i) To include any prospectus
  required by Section&nbsp;10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">(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 Registration Fee&rdquo; table in the effective Registration Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48.95pt; text-indent: 24.5pt; text-align: justify">(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="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>provided,
  however</I></FONT>, that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant
  to Section&nbsp;13 or Section&nbsp;15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in this Registration
  Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">(2) 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 therein, and the offering of such securities at that time shall be deemed to be the
  initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 24.45pt; text-indent: 24.5pt; text-align: justify">(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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; text-align: justify">B. 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&nbsp;13(a) or Section&nbsp;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&nbsp;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 therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
  thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; text-align: justify">C. 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 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><A NAME="poa"></A>SIGNATURES</B></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; 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 Austin, State of Texas, on April 29, 2019.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.5in"><B>&nbsp;</B></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-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PHUNWARE, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
  Alan S. Knitowski</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alan S. Knitowski</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD></TR>
  </TABLE>
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>POWER OF ATTORNEY</B></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; text-align: justify">KNOW ALL PERSONS BY THESE PRESENTS, that
  each person whose signature appears below hereby constitutes and appoints Alan S. Knitowski and Matt Aune, and each of them, as
  his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her in any and all capacities,
  to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with
  all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said
  attorney-in-fact, proxy, and agent full power and authority to do and perform each and every act and thing requisite and necessary
  to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorney-in-fact, proxy and agent, or his substitute, 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-indent: 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; 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-indent: 0in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: bottom; width: 30%; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Signature</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 2%; padding-bottom: 1.5pt; text-align: center"></TD>
      <TD STYLE="vertical-align: bottom; width: 46%; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Title</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 2%; padding-bottom: 1.5pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 20%; border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Date</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Alan S. Knitowski&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer
      </FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alan
      S. Knitowski</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive
      Officer)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Matt Aune&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer
      </FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Matt
      Aune</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Accounting
      and Financial Officer)</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Keith Cowan&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keith
      Cowan</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Prokopios Tsirigakis&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chair of the Board of Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prokopios
      Tsirigakis</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Randall Crowder&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Operating Officer
      and Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Randall
      Crowder</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Lori Tauber Marcus&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lori
      Tauber Marcus</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">Kathy Tan Mayor&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kathy
      Tan Mayor</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      <FONT STYLE="font-size: 10pt">George Syllantavos&nbsp;</FONT></FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 29, 2019</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; padding-left: 13.5pt; text-align: center; text-indent: -13.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">George
      Syllantavos</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
  
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  <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center">II-5</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82019_phunwareinc.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 105863}]
metadata_filer: {"company-data": {"conformed-name": "Phunware, Inc.", "cik": "0001665300", "assigned-sic": "7374", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-231104", "film-number": "19776311"}, "business-address": {"street1": "7800 SHOAL CREEK BLVD", "street2": "SUITE 230-S", "city": "AUSTIN", "state": "X1", "zip": "78757", "phone": "512-693-4199"}, "mail-address": {"street1": "7800 SHOAL CREEK BLVD", "street2": "SUITE 230-S", "city": "AUSTIN", "state": "X1", "zip": "78757"}, "former-company": {"former-conformed-name": "Stellar Acquisition III Inc.", "date-changed": "20160128"}}
text: As filed with the Securities and Exchange
  Commission on April 29, 2019
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  Under
  The Securities Act of 1933
  PHUNWARE,
  INC.
  (Exact name of Registrant as specified
  in its charter)
  Delaware
  26-4413774
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  7800 Shoal Creek Blvd,
  Suite 230-S
  Austin, TX 78757
  (Address of principal executive
  offices, including zip code)
  2018 Equity Incentive Plan
  2018 Employee Stock Purchase Plan
  2009 Equity Incentive Plan
  (Full title of the plan)
  Alan S. Knitowski
  Chief Executive Officer
  Phunware, Inc.
  7800 Shoal Creek Blvd, Suite 230-S
  Austin, TX 78757
  (512) 693-4199
  (Name, address and telephone number,
  including area code, of agent for service)
  Copies to:
  Scott Murano, Esq.
  Eric Hsu, Esq.
  Wilson Sonsini Goodrich &
          Rosati, P.C.
  650 Page Mill Road
  Palo Alto, California 94304
  (650) 493-9300
  Matt Aune
  Brendhan Botkin
  Phunware, Inc.
  7800 Shoal Creek Blvd,
          Suite 230-S
  Austin, TX 78757
  (512) 693-4199
  Indicate by check mark
  whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.
  See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company"
  in Rule 12b-2 of the Exchange Act (Check one).
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated
  filer
  ☐
  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.
  ☐
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount
  to be Registered
  (1)
  Proposed
  Maximum Offering
  Price Per Share
  Proposed
  Maximum Aggregate Offering Price
  Amount of
  Registration Fee
  Common stock, $0.0001 par value per share
  —2018 Equity Incentive Plan
  2,729,416
  (2)
  $
  7.36
  (3)
  $
  20,074,854.68
  $
  2,433.07
  —2018 Employee Stock Purchase Plan
  272,942
  7.36
  (3)
  $
  2,008,853.12
  $
  243.47
  —2009 Equity Incentive Plan
  2,372,893
  (2)
  $
  0.90
  (4)
  $
  2,144,383.40
  $
  259.90
  TOTAL
  5,375,251
  —
  $
  24,228,091.20
  $
  2,936.44
  (1)
  On December 26, 2018, Stellar Acquisition III, Inc., a
  Republic of the Marshall Islands corporation incorporated in December 2015 ("Stellar"), deregistered as a corporation
  in the Republic of the Marshall Islands and domesticated as a corporation incorporated under the laws of the State of Delaware
  upon the filing with and acceptance by the Secretary of State of Delaware of the certificate of domestication in accordance with
  Section 388 of the Delaware General Corporation Law (the "Domestication"). Upon the effectiveness of the Domestication,
  Stellar became a Delaware corporation and, upon the consummation of the Business Combination (as defined below), Stellar changed
  its corporate name to "Phunware, Inc." (the "Successor") and all outstanding securities of Stellar were
  deemed to constitute outstanding securities of the Successor. Also on December 26, 2018, STLR Merger Subsidiary Inc., a wholly-owned
  subsidiary of Stellar ("Merger Sub"), merged with and into Phunware, Inc. ("Phunware"), a corporation
  incorporated in Delaware in February 2009, with Phunware surviving the merger (the "Merger") and becoming a wholly-owned
  subsidiary of the Successor (the "Business Combination"). Upon the consummation of the Business Combination, Phunware
  changed its corporate name to "Phunware OpCo, Inc." Pursuant to Rule 416(a) of the Securities Act of 1933, as amended
  (the "Securities Act"), this registration statement shall also cover any additional shares of the Registrant's
  common stock ("Common Stock") that become issuable under the Registrant's 2018 Equity Incentive Plan (the "2018
  Plan"), the 2018 Employee Stock Purchase Plan (the "ESPP"), and the 2009 Equity Incentive Plan (the "2009 Plan") by reason of any stock dividend, stock split, recapitalization
  or other similar transaction effected without receipt of consideration that increases the number of outstanding shares of Common
  Stock.
  (2)
  To the extent that any shares of common stock under the
  2009 Plan expire or otherwise terminate without having been exercised in full or are forfeited to or repurchased by the Company,
  such shares will become available for issuance under the 2018 Plan with the maximum number of shares of Common Stock to be added
  to the 2018 Plan equal to 2,372,893 shares.
  (3)
  Estimated in accordance with Rule 457(h) of the Securities Act and consisting of 2,729,416
                                                                                                                                                           shares of common stock reserved for future issuance under the 2018 Plan as of December 26, 2018 solely for the purpose of
                                                                                                                                                           calculating the registration fee on the basis of $7.36 per share, the average of the high and low prices of the
                                                                                                                                                           Registrant's common stock as reported on the NASDAQ Capital Market on April 23, 2019.
  (4)
  Estimated in accordance with Rule 457(h) solely for the purpose of calculating the
                                                                                                                                                           registration fee on the basis of $0.90 per share, the weighted-average exercise price of stock option awards outstanding
                                                                                                                                                           under the 2009 Plan as of December 26, 2018.
  PART I
  INFORMATION REQUIRED
  IN THE 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 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.
  PART II
  INFORMATION REQUIRED IN REGISTRATION
  STATEMENT
  Item 3.  Incorporation of Documents by Reference.
  Phunware, Inc. (the "Registrant")
  hereby incorporates by reference into this registration statement (the "Registration Statement") the following documents
  previously filed with the Securities and Exchange Commission (the "SEC"):
  (1)
  The Registrant's Current Reports on Form 8-K
  filed on December 28, 2018, January 2, 2019, January 11, 2019, January 15, 2019, March 8, 2019, March 21, 2019, April 12, 2019,
  and April 15, 2019 (on Form 8-K/A);
  (2)
  The Registrant's Annual Report on Form 10-K
  filed on March 20, 2019; and
  (3)
  The
  description of the Registrant's Common Stock contained in the Registrant's Registration Statement on Form 8-A filed
  with the SEC on August 18, 2016
  pursuant to Section 12(b) of the Securities and Exchange Act of 1934, as amended (the "Exchange
  Act"), which description has been updated most recently in the Registrant's prospectus filed with the SEC on November
  14, 2018 pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-4, as amended.
  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 SEC 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.
  The
  validity of the issuance of the shares of the Registrant's common stock offered hereby has been passed upon by Wilson
  Sonsini Goodrich & Rosati, P.C. ("WSGR"). An investment fund associated with WSGR beneficially owns 51,450
  shares of the Registrant's common stock.
  II-
  1
  Item 6.  Indemnification of Directors and
  Officers.
  Section 145 of the Delaware General Corporation
  Law (the "DGCL") authorizes a corporation's board of directors to grant, and authorizes a court to award, indemnity
  to officers, directors and other corporate agents.
  The Registrant's amended and restated
  certificate of incorporation contains provisions that limit the liability of its directors for monetary damages to the fullest
  extent permitted by Delaware law. Consequently, the Registrant's directors are not personally liable to it or its stockholders
  for monetary damages for any breach of fiduciary duties as directors, except liability for the following:
  ●
  any breach of their duty of loyalty to the Registrant or its stockholders;
  ●
  any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;
  ●
  unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the DGCL; or
  ●
  any transaction from which they derived an improper personal benefit.
  Any amendment to, or repeal of, these provisions
  will not eliminate or reduce the effect of these provisions in respect of any act, omission or claim that occurred or arose prior
  to that amendment or repeal. If the DGCL is amended to provide for further limitations on the personal liability of directors of
  corporations, then the personal liability of the Registrant's directors will be further limited to the greatest extent permitted
  by the DGCL.
  In addition, the Registrant's amended
  and restated bylaws provide that it will indemnify, to the fullest extent permitted by law, any person who is or was a party or
  is threatened to be made a party to any action, suit or proceeding by reason of the fact that he or she is or was one of its directors
  or officers or is or was serving at its request as a director or officer of another corporation, partnership, joint venture, trust
  or other enterprise. The Registrant's amended and restated bylaws provide that it may indemnify, to the fullest extent permitted
  by law, any person who is or was a party or is threatened to be made a party to any action, suit or proceeding by reason of the
  fact that he or she is or was one of its employees or agents or is or was serving at its request as an employee or agent of another
  corporation, partnership, joint venture, trust or other enterprise. The Registrant's amended and restated bylaws also provide
  that the Registrant must advance expenses incurred by or on behalf of a director or officer in advance of the final disposition
  of any action or proceeding, subject to limited exceptions.
  Further, the Registrant has entered into
  indemnification agreements with each of its directors and executive officers that may be broader than the specific indemnification
  provisions contained in the DGCL. These indemnification agreements require the Registrant, among other things, to indemnify its
  directors and executive officers against liabilities that may arise by reason of their status or service. These indemnification
  agreements also require the Registrant to advance all expenses incurred by the directors and executive officers in investigating
  or defending any such action, suit or proceeding. The Registrant believes that these agreements are necessary to attract and retain
  qualified individuals to serve as directors and executive officers.
  The limitation of liability and indemnification
  provisions that are included in the Registrant's amended and restated certificate of incorporation, amended and restated
  bylaws and in indemnification agreements that the Registrant has entered into or will enter into with its directors and executive
  officers may discourage stockholders from bringing a lawsuit against its directors and executive officers for breach of their fiduciary
  duties. They may also reduce the likelihood of derivative litigation against the Registrant's directors and executive officers,
  even though an action, if successful, might benefit the Registrant and other stockholders. Further, a stockholder's investment
  may be adversely affected to the extent that the Registrant pays the costs of settlement and damage awards against directors and
  executive officers as required by these indemnification provisions. At present, the Registrant is not aware of any pending litigation
  or proceeding involving any person who is or was one of its directors, officers, employees or other agents or is or was serving
  at its request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  for which indemnification is sought, and the Registrant is not aware of any threatened litigation that may result in claims for
  indemnification.
  II-
  2
  The Registrant has obtained insurance policies
  under which, subject to the limitations of the policies, coverage is provided to its directors and executive officers against loss
  arising from claims made by reason of breach of fiduciary duty or other wrongful acts as a director or executive officer, including
  claims relating to public securities matters, and to the Registrant with respect to payments that may be made by it to these directors
  and executive officers pursuant to its indemnification obligations or otherwise as a matter of law.
  Certain of the Registrant's non-employee
  directors may, through their relationships with their employers, be insured and/or indemnified against certain liabilities incurred
  in their capacity as members of the Registrant's board of directors.
  Insofar as indemnification for liabilities
  arising under the Securities Act may be permitted to directors, officers or persons controlling the company pursuant to the foregoing
  provisions, the Registrant has been informed that, in the opinion of the SEC, 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.
  The Registrant has filed the exhibits listed
  on the accompanying Exhibit Index of this Registration Statement.
  EXHIBIT INDEX
  Exhibit
  Incorporated by Reference
  Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  4.1*
  Form of common stock certificate of the Registrant.
  S-4/A
  333-224277
  4.3
  November 6, 2018
  4.2*
  Phunware, Inc. 2009 Equity Incentive Plan and related form agreements under the 2009 Equity Incentive Plan.
  S-4
  333-224227
  10.15
  April 11, 2018
  4.3*
  Phunware, Inc. 2018 Equity Incentive Plan.
  S-4/A
  333-224277
  Annex D
  November 13, 2018
  4.4*
  Phunware, Inc. 2018 Employee Stock Purchase Plan.
  S-4/A
  333-224277
  Annex E
  November 13, 2018
  5.1
  Opinion of Wilson Sonsini Goodrich & Rosati, P.C.
  10.1
  Form of Stock Option Agreement under the 2018 Equity Incentive Plan.
  10.2
  Form of Restricted Stock Unit Award Agreement under the 2018 Equity Incentive Plan.
  10.3
  Form of Subscription Agreement under the 2018 Employee Stock Purchase Plan.
  23.1
  Consent of Marcum LLP, Independent Registered Public Accounting Firm.
  23.4
  Consent of Wilson Sonsini Goodrich & Rosati, P.C. (included in Exhibit 5.1 hereto).
  24.1
  Power of Attorney (included on the signature page hereto).
  *
  Previously Filed.
  II-
  3
  Item 9. Undertakings.
  A. The undersigned Registrant hereby undertakes:
  (1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus
  required by Section 10(a)(3) of the Securities Act 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 Registration Fee" table in the effective Registration Statement; and
  (iii) To include any material
  information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
  to such information in the Registration Statement.
  provided,
  however
  , that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic 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 in this Registration
  Statement.
  (2) 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 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 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 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 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 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-
  4
  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 Austin, State of Texas, on April 29, 2019.
  PHUNWARE, INC.
  By:
  /s/
  Alan S. Knitowski
  Alan S. Knitowski
  Chief Executive Officer
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that
  each person whose signature appears below hereby constitutes and appoints Alan S. Knitowski and Matt Aune, and each of them, as
  his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her in any and all capacities,
  to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with
  all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said
  attorney-in-fact, proxy, and agent full power and authority to do and perform each and every act and thing requisite and necessary
  to be done in connection therewith, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying
  and confirming all that said attorney-in-fact, proxy and agent, or his substitute, 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/
  Alan S. Knitowski
  Chief Executive Officer
  April 29, 2019
  Alan
      S. Knitowski
  (Principal Executive
      Officer)
  /s/
  Matt Aune
  Chief Financial Officer
  April 29, 2019
  Matt
      Aune
  (Principal Accounting
      and Financial Officer)
  /s/
  Keith Cowan
  Director
  April 29, 2019
  Keith
      Cowan
  /s/
  Prokopios Tsirigakis
  Chair of the Board of Director
  April 29, 2019
  Prokopios
      Tsirigakis
  /s/
  Randall Crowder
  Chief Operating Officer
      and Director
  April 29, 2019
  Randall
      Crowder
  /s/
  Lori Tauber Marcus
  Director
  April 29, 2019
  Lori
      Tauber Marcus
  /s/
  Kathy Tan Mayor
  Director
  April 29, 2019
  Kathy
      Tan Mayor
  /s/
  George Syllantavos
  Director
  April 29, 2019
  George
      Syllantavos
  II-5