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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on June 27, 2025</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;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B></B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT<BR>
  UNDER THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PodcastOne, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>35-2503373</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>345 North Maple Drive, Suite 295</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beverly Hills, CA 90210</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)(Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Consulting Agreements, dated as of October 9,
  2024 and October 14, 2024, between PodcastOne, Inc. and various Consultants</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Robert S. Ellin</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Executive Chairman</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PodcastOne, Inc.</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>269 S. Beverly Dr., Suite #1450</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beverly Hills, CA 90212</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(310) 858-0888</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address and telephone number, including
  area code, of agent for service)</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="width: 100%; text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>With a copy to:</I></B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sasha Ablovatskiy, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jonathan Shechter, Esq.</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Foley Shechter Ablovatskiy LLP</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>641 Lexington Ave., 14<SUP>th</SUP>&nbsp;Floor</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10022</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(212) 335-0465</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 12b-2 of the Exchange Act.
  (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 45%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Large accelerated filer &#9744;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-accelerated filer &#9746;</P></TD>
      <TD STYLE="width: 10%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 45%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accelerated filer &#9744;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Smaller reporting company &#9746;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Emerging growth company &#9746;</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 13(a) of the Exchange Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">This Registration Statement
  is being filed by PodcastOne, Inc. (the &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;us&rdquo; or &ldquo;our&rdquo;) in accordance
  with the requirements of Form S-8 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), in order to register
  1,500,000 shares of the Company&rsquo;s common stock, $0.00001 par value per share (the &ldquo;common stock&rdquo;), as the maximum number
  of shares of common stock issuable under the Consulting Agreements between the Company and various consultants (the &ldquo;Consulting
  Agreements&rdquo;, and the recipients, the &ldquo;Consultants&rdquo;) as provided therein.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.</B>&nbsp;<B>Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will provide
  to each Consultant with documents that contain information related to the applicable Consulting Agreement, and other information including,
  but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required to be and is not being filed as a
  part of this Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) or as prospectuses or prospectus supplements
  pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by reference in response to Item
  3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
  Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.</B>&nbsp;<B>Registrant Information and Employee Plan Annual
  Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The Company will provide
  to each Consultant a written statement advising of the availability of documents incorporated by reference in Item 3 of Part II of this
  Registration Statement (which documents are incorporated by reference in this Section 10(a) prospectus) and of documents required to be
  delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ryan Carhart</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chief Financial Officer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PodcastOne, Inc.</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">345 North Maple Drive, Suite 295, Beverly Hills, CA 90210</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(310) 858-0888</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The following documents previously
  filed by the Company with the U.S. Securities and Exchange Commission (the &ldquo;SEC&rdquo;) pursuant to the Securities Exchange Act
  of 1934, as amended (the &ldquo;Exchange Act&rdquo;), are incorporated herein by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000143774924021729/podc20240331_10k.htm">Form 10-K</A> for the fiscal year ended March 31, 2024, filed with the SEC on July 1, 2024 (File No. 001-41795);</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 110.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s Quarterly Report on Form 10-Q for the quarters ended <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000143774924026430/podc20240630_10q.htm">June 30, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000143774924035387/podc20240930c_10q.htm">September 30, 2024</A>, and <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000143774925003963/podc20241231_10q.htm">December 31, 2024</A>, filed with the SEC on August 13, 2024 (File No. 001-41795), November 14, 2024 (File No. 001-41795) and February 14, 2025 (File No. 001-41795), respectively;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 110.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390024030437/ea0203340-8k_podcast.htm">April 4, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390024047122/ea0206947-8k_podcast.htm">May 28, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390024079912/ea0214954-8k_podcast.htm">September 18, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390024086916/ea0217111-8k_podcastone.htm">October 10, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390025004021/ea0227883-8k_podcastone.htm">January 16, 2025</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390025017100/ea0232055-8k_podcast.htm">February 25, 2025</A>; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 110.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the description of the Company&rsquo;s common stock contained in the Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000143774924021729/podc20240331_10k.htm">Form 10-K</A> (File No. 001-41795), filed with the SEC on July 1, 2024, including any amendment or report filed for the purpose of updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">All documents we file with
  the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, except as to any portion of any report or documents that is
  not deemed filed under such provisions, (1) on or after the date of filing of the registration statement containing this prospectus and
  prior to the effectiveness of the registration statement, and (2) on or after the date of this prospectus until the earlier of the date
  on which all of the securities registered hereunder have been sold or the registration statement of which this prospectus is a part has
  been withdrawn, shall be deemed incorporated by reference in this prospectus and to be a part of this prospectus from the date of filing
  of those documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 other subsequently filed document, which also is
  or is deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement. Under no circumstances
  will any information filed under items 2.02 or 7.01 of a Current Report on Form 8-K be deemed to be incorporated by reference, unless
  such Current Report on Form 8-K expressly provides to the contrary.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Description of Securities</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Certain partners of Foley
  Shechter Ablovatskiy LLP own shares of our common stock, which represent, in the aggregate, beneficial ownership of less than 1% of our
  common stock. No expert named in the registration statement as having prepared or certified any part thereof (or is named as having prepared
  or certified a report or valuation for use in connection with such registration statement) or counsel named in the registration statement
  as having given an opinion upon the validity of the securities being offered pursuant to this registration statement or upon other legal
  matters in connection with the registration or offering such securities was employed for such purpose on a contingency basis. Also, other
  than as set forth herein, at the time of such preparation, certification or opinion or at any time thereafter, through the date of effectiveness
  of such registration statement or that part of such registration statement to which such preparation, certification or opinion relates,
  no such person had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in our Company or any
  of our parents or subsidiaries. Nor was any such person connected with our Company or any of our parents or subsidiaries as a promoter,
  managing or principal underwriter, voting trustee, director, officer or employee.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. Indemnification of Directors and Officers</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Section&nbsp;102 of the General
  Corporation Law of the State of Delaware (the &ldquo;DGCL&rdquo;) permits a corporation to eliminate the personal liability of its directors
  or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his or her duty
  of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend
  or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. Our Amended and Restated
  Certificate of Incorporation (the &ldquo;Certificate of Incorporation&rdquo;), contains provisions that limit the liability of our directors
  for monetary damages to the fullest extent permitted by Delaware law. Consequently, our directors will not be personally liable to us
  or our stockholders for monetary damages for any breach of fiduciary duties as directors, except liability for:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any breach of the director&rsquo;s duty of loyalty to us or our stockholders;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 74.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 74.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">unlawful payments of dividends or unlawful stock repurchases or redemptions as provided in Section 174 of the Delaware General Corporation Law; or</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 74.25pt">&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: 0.25IN">&nbsp;</TD>
      <TD STYLE="width: 0.25IN; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any transaction from which the director derived an improper personal benefit.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Section&nbsp;145 of the DGCL
  provides that a corporation has the power to indemnify a director, officer, employee, or agent of the corporation and certain other persons
  serving at the request of the corporation in related capacities against expenses (including attorneys&rsquo; fees), judgments, fines and
  amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he
  or she is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he or she
  reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no
  reasonable cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation,
  no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
  to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication
  of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Court of Chancery or such other court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Our Certificate of Incorporation
  and Amended and Restated Bylaws (the &ldquo;Bylaws&rdquo;) provide that we are required to indemnify our directors and officers, in each
  case to the fullest extent permitted by Delaware law. Our amended and restated bylaws also provide that we are obligated to advance expenses
  incurred by a director or officer in advance of the final disposition of any action or proceeding, and permit us to secure insurance on
  behalf of any officer, director, employee or other agent for any liability arising out of his or her actions in that capacity regardless
  of whether we would otherwise be permitted to indemnify him or her under the provisions of Delaware law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The limitation of liability
  and indemnification provisions in our Certificate of Incorporation and Bylaws may discourage stockholders from bringing a lawsuit against
  our directors and officers for breach of their fiduciary duty. They may also reduce the likelihood of derivative litigation against our
  directors and officers, even though an action, if successful, might benefit us and other stockholders. Further, a stockholder&rsquo;s
  investment may be adversely affected to the extent that we pay the costs of settlement and damage awards against directors and officers
  as required by these indemnification provisions</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">In addition, in the future,
  we may enter into indemnification agreements with our directors and officers and some of our executives may have certain indemnification
  rights arising under their employment agreements with us. These indemnification agreements may require us, among other things, to indemnify
  our directors and officers for some expenses, including attorneys&rsquo; fees, judgments, fines and settlement amounts incurred by a director
  or officer in any action or proceeding arising out of his or her service as one of our directors or officers, or any of our subsidiaries
  or any other company or enterprise to which the person provides services at our request.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">These indemnification provisions
  and the indemnification agreements may be sufficiently broad to permit indemnification of our officers and directors for liabilities,
  including reimbursement of expenses incurred, arising under the Securities Act. We have been advised that, in the opinion of the SEC,
  indemnification of directors or officers for liabilities arising under the Securities Act is against public policy and, therefore, such
  indemnification provisions may be unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">We also maintain a general
  liability insurance policy that covers certain liabilities of directors and officers of our Company arising out of claims based on acts
  or omissions in their capacities as directors or officers, whether or not we would have the power to indemnify such person against such
  liability under the DGCL or the provisions of our Certificate of Incorporation or Bylaws.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption From Registration Claimed</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following exhibits are filed with or incorporated
  by reference into this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top; width: 9%; text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 1%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 90%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591ex4-3_courtside.htm">Form of Warrants, dated July 15, 2022, issued by the Company to the Purchasers (Incorporated by reference to Exhibit 4.3 to the Company&rsquo;s Registration Statement, as amended, filed with the SEC on December 27, 2022).</A></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; font-size: 10pt"><A HREF="ea024708201ex5-1_podcast.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Foley Shechter Ablovatskiy LLP</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea024708201ex10-1_podcast.htm">Consulting Agreements, dated as of October 9, 2024 and October 14, 2024, between the Company and Consultants.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea024708201ex23-1_podcast.htm">Consent of Macias Gini &amp; O&rsquo;Connell LLP, independent registered public accounting firm.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><A HREF="ea024708201ex5-1_podcast.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Foley Shechter Ablovatskiy LLP (included as part of Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page of this registration statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea024708201ex-fee_podcast.htm">Filing Fee Table.*</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
  herewith.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a) The undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(1) to file, during any period
  in which offers or sales are being made of the securities registered hereby, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">(i) to include
  any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">(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 this registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offered range
  may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">(iii) to include
  any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material
  change to such information in this registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">provided, however, that Paragraphs (a)(1)(i) and
  (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 (&sect;239.16b of this chapter), and the information
  required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by
  the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) that are incorporated
  by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(2) that, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered herein, and the offering of such securities at that time shall be deemed to be the initial&nbsp;<I>bona
  fide</I>&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(3 to remove from registration
  by means of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(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 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of
  an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated
  by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial&nbsp;bona fide&nbsp;offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(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 provisions described in the first paragraph of Item 15 above, or otherwise, the registrant has been advised that in the
  opinion of the SEC such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a
  director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by
  such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion
  of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the Act 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-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  
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  <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><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">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 Los Angeles, State of California, on June 27, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PODCASTONE, INC.</B></FONT></TD></TR>
    <TR>
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Kit Gray</I></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kit Gray</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title: </FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President<BR>
  (Principal Executive Officer)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The registrant and each person
  whose signature appears below constitutes and appoints Kit Gray, Robert S. Ellin and Ryan Carhart and each of them singly, his, her or
  its true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him, her or it and in his, her
  or its name, place and stead, in any and all capacities, to sign and file any and all amendments (including post-effective amendments)
  to this registration statement on Form S-8, with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he,
  she, or it might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or
  their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the
  date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 35%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 43%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Robert Ellin</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Chairman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert Ellin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Ryan Carhart</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">Chief Financial Officer, Executive Vice <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Secretary </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ryan Carhart &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">(Principal Financial <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Officer and Principal Accounting Officer) </FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap"></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ James Berk</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">James Berk</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Jay Krigsman</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jay Krigsman &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Patrick Wachsberger</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patrick Wachsberger</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Ramin Arani</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ramin Arani</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Carolyn Blackwood</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Carolyn Blackwood</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Jon Merriman</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 27, 2025</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jon Merriman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">II-5</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0247082-s8_podcast.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 63959}]
metadata_filer: {"company-data": {"conformed-name": "PodcastOne, Inc.", "cik": "0001940177", "assigned-sic": "7370", "organization-name": "06 Technology", "ein": "352503373", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-288408", "film-number": "251088403"}, "business-address": {"street1": "345 NORTH MAPLE DRIVE", "street2": "SUITE 295", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210", "phone": "310-858-0888"}, "mail-address": {"street1": "345 NORTH MAPLE DRIVE", "street2": "SUITE 295", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210"}, "former-company": [{"former-conformed-name": "Courtside Group, Inc.", "date-changed": "20220729"}, {"former-conformed-name": "Courtside Group, Inc", "date-changed": "20220727"}]}
text: As filed with the Securities and Exchange Commission
  on June 27, 2025
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  PodcastOne, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  35-2503373
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  345 North Maple Drive, Suite 295
  Beverly Hills, CA 90210
  (Address of Principal Executive Offices)(Zip Code)
  Consulting Agreements, dated as of October 9,
  2024 and October 14, 2024, between PodcastOne, Inc. and various Consultants
  (Full title of the plan)
  Robert S. Ellin
  Executive Chairman
  PodcastOne, Inc.
  269 S. Beverly Dr., Suite #1450
  Beverly Hills, CA 90212
  (310) 858-0888
  (Name, address and telephone number, including
  area code, of agent for service)
  With a copy to:
  Sasha Ablovatskiy, Esq.
  Jonathan Shechter, Esq.
  Foley Shechter Ablovatskiy LLP
  641 Lexington Ave., 14
  th
  Floor
  New York, NY 10022
  (212) 335-0465
  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 ☐
  Non-accelerated filer ☒
  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 13(a) of the Exchange Act. ☐
  EXPLANATORY STATEMENT
  This Registration Statement
  is being filed by PodcastOne, Inc. (the "Company," "we," "us" or "our") in accordance
  with the requirements of Form S-8 under the Securities Act of 1933, as amended (the "Securities Act"), in order to register
  1,500,000 shares of the Company's common stock, $0.00001 par value per share (the "common stock"), as the maximum number
  of shares of common stock issuable under the Consulting Agreements between the Company and various consultants (the "Consulting
  Agreements", and the recipients, the "Consultants") as provided therein.
  PART I
  INFORMATION REQUIRED IN THE 10(a) PROSPECTUS
  Item 1.
  Plan Information.
  The Company will provide
  to each Consultant with documents that contain information related to the applicable Consulting Agreement, and other information including,
  but not limited to, the disclosure required by Item 1 of Form S-8, which information is not required to be and is not being filed as a
  part of this Registration Statement on Form S-8 (the "Registration Statement") or as prospectuses or prospectus supplements
  pursuant to Rule 424 under the Securities Act. The foregoing information and the documents incorporated by reference in response to Item
  3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
  Securities Act.
  Item 2.
  Registrant Information and Employee Plan Annual
  Information.
  The Company will provide
  to each Consultant a written statement advising of the availability of documents incorporated by reference in Item 3 of Part II of this
  Registration Statement (which documents are incorporated by reference in this Section 10(a) prospectus) and of documents required to be
  delivered pursuant to Rule 428(b) under the Securities Act without charge and upon written or oral request by contacting:
  Ryan Carhart
  Chief Financial Officer
  PodcastOne, Inc.
  345 North Maple Drive, Suite 295, Beverly Hills, CA 90210
  (310) 858-0888
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents previously
  filed by the Company with the U.S. Securities and Exchange Commission (the "SEC") pursuant to the Securities Exchange Act
  of 1934, as amended (the "Exchange Act"), are incorporated herein by reference:
  ●
  the Company's Annual Report on
  Form 10-K
  for the fiscal year ended March 31, 2024, filed with the SEC on July 1, 2024 (File No. 001-41795);
  ●
  the Company's Quarterly Report on Form 10-Q for the quarters ended
  June 30, 2024
  ,
  September 30, 2024
  , and
  December 31, 2024
  , filed with the SEC on August 13, 2024 (File No. 001-41795), November 14, 2024 (File No. 001-41795) and February 14, 2025 (File No. 001-41795), respectively;
  ●
  the Company's Current Report on Form 8-K, filed with the SEC on
  April 4, 2024
  ,
  May 28, 2024
  ,
  September 18, 2024
  ,
  October 10, 2024
  ,
  January 16, 2025
  and
  February 25, 2025
  ; and
  ●
  the description of the Company's common stock contained in the Company's Annual Report on
  Form 10-K
  (File No. 001-41795), filed with the SEC on July 1, 2024, including any amendment or report filed for the purpose of updating such description.
  All documents we file with
  the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, except as to any portion of any report or documents that is
  not deemed filed under such provisions, (1) on or after the date of filing of the registration statement containing this prospectus and
  prior to the effectiveness of the registration statement, and (2) on or after the date of this prospectus until the earlier of the date
  on which all of the securities registered hereunder have been sold or the registration statement of which this prospectus is a part has
  been withdrawn, shall be deemed incorporated by reference in this prospectus and to be a part of this prospectus from the date of filing
  of those documents.
  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 other subsequently filed document, which also is
  or is deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded
  shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement. Under no circumstances
  will any information filed under items 2.02 or 7.01 of a Current Report on Form 8-K be deemed to be incorporated by reference, unless
  such Current Report on Form 8-K expressly provides to the contrary.
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  Certain partners of Foley
  Shechter Ablovatskiy LLP own shares of our common stock, which represent, in the aggregate, beneficial ownership of less than 1% of our
  common stock. No expert named in the registration statement as having prepared or certified any part thereof (or is named as having prepared
  or certified a report or valuation for use in connection with such registration statement) or counsel named in the registration statement
  as having given an opinion upon the validity of the securities being offered pursuant to this registration statement or upon other legal
  matters in connection with the registration or offering such securities was employed for such purpose on a contingency basis. Also, other
  than as set forth herein, at the time of such preparation, certification or opinion or at any time thereafter, through the date of effectiveness
  of such registration statement or that part of such registration statement to which such preparation, certification or opinion relates,
  no such person had, or is to receive, in connection with the offering, a substantial interest, direct or indirect, in our Company or any
  of our parents or subsidiaries. Nor was any such person connected with our Company or any of our parents or subsidiaries as a promoter,
  managing or principal underwriter, voting trustee, director, officer or employee.
  II-
  1
  Item 6. Indemnification of Directors and Officers
  Section 102 of the General
  Corporation Law of the State of Delaware (the "DGCL") permits a corporation to eliminate the personal liability of its directors
  or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his or her duty
  of loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend
  or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. Our Amended and Restated
  Certificate of Incorporation (the "Certificate of Incorporation"), contains provisions that limit the liability of our directors
  for monetary damages to the fullest extent permitted by Delaware law. Consequently, our directors will not be personally liable to us
  or our stockholders for monetary damages for any breach of fiduciary duties as directors, except liability for:
  ●
  any breach of the director's duty of loyalty to us or our 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 Delaware General Corporation Law; or
  ●
  any transaction from which the director derived an improper personal benefit.
  Section 145 of the DGCL
  provides that a corporation has the power to indemnify a director, officer, employee, or agent of the corporation and certain other persons
  serving at the request of the corporation in related capacities against expenses (including attorneys' fees), judgments, fines and
  amounts paid in settlements actually and reasonably incurred by the person in connection with an action, suit or proceeding to which he
  or she is or is threatened to be made a party by reason of such position, if such person acted in good faith and in a manner he or she
  reasonably believed to be in or not opposed to the best interests of the corporation, and, in any criminal action or proceeding, had no
  reasonable cause to believe his or her conduct was unlawful, except that, in the case of actions brought by or in the right of the corporation,
  no indemnification shall be made with respect to any claim, issue or matter as to which such person shall have been adjudged to be liable
  to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication
  of liability but in view of all of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such
  expenses which the Court of Chancery or such other court shall deem proper.
  Our Certificate of Incorporation
  and Amended and Restated Bylaws (the "Bylaws") provide that we are required to indemnify our directors and officers, in each
  case to the fullest extent permitted by Delaware law. Our amended and restated bylaws also provide that we are obligated to advance expenses
  incurred by a director or officer in advance of the final disposition of any action or proceeding, and permit us to secure insurance on
  behalf of any officer, director, employee or other agent for any liability arising out of his or her actions in that capacity regardless
  of whether we would otherwise be permitted to indemnify him or her under the provisions of Delaware law.
  The limitation of liability
  and indemnification provisions in our Certificate of Incorporation and Bylaws may discourage stockholders from bringing a lawsuit against
  our directors and officers for breach of their fiduciary duty. They may also reduce the likelihood of derivative litigation against our
  directors and officers, even though an action, if successful, might benefit us and other stockholders. Further, a stockholder's
  investment may be adversely affected to the extent that we pay the costs of settlement and damage awards against directors and officers
  as required by these indemnification provisions
  In addition, in the future,
  we may enter into indemnification agreements with our directors and officers and some of our executives may have certain indemnification
  rights arising under their employment agreements with us. These indemnification agreements may require us, among other things, to indemnify
  our directors and officers for some expenses, including attorneys' fees, judgments, fines and settlement amounts incurred by a director
  or officer in any action or proceeding arising out of his or her service as one of our directors or officers, or any of our subsidiaries
  or any other company or enterprise to which the person provides services at our request.
  II-
  2
  These indemnification provisions
  and the indemnification agreements may be sufficiently broad to permit indemnification of our officers and directors for liabilities,
  including reimbursement of expenses incurred, arising under the Securities Act. We have been advised that, in the opinion of the SEC,
  indemnification of directors or officers for liabilities arising under the Securities Act is against public policy and, therefore, such
  indemnification provisions may be unenforceable.
  We also maintain a general
  liability insurance policy that covers certain liabilities of directors and officers of our Company arising out of claims based on acts
  or omissions in their capacities as directors or officers, whether or not we would have the power to indemnify such person against such
  liability under the DGCL or the provisions of our Certificate of Incorporation or Bylaws.
  Item 7. Exemption From Registration Claimed
  Not applicable.
  Item 8. Exhibits
  The following exhibits are filed with or incorporated
  by reference into this registration statement:
  Exhibit
  Number
  Description
  4.1
  Form of Warrants, dated July 15, 2022, issued by the Company to the Purchasers (Incorporated by reference to Exhibit 4.3 to the Company's Registration Statement, as amended, filed with the SEC on December 27, 2022).
  5.1*
  Opinion of Foley Shechter Ablovatskiy LLP
  10.1*
  Consulting Agreements, dated as of October 9, 2024 and October 14, 2024, between the Company and Consultants.
  23.1*
  Consent of Macias Gini & O'Connell LLP, independent registered public accounting firm.
  23.2*
  Consent of Foley Shechter Ablovatskiy LLP (included as part of Exhibit 5.1).
  24.1*
  Power of Attorney (included on the signature page of this registration statement).
  107*
  Filing Fee Table.*
  *
  Filed
  herewith.
  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 of the securities registered hereby, 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 this registration
  statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offered range
  may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement; and
  (iii) to include
  any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material
  change to such information in this registration statement.
  provided, however, that Paragraphs (a)(1)(i) and
  (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 (§239.16b of this chapter), and the information
  required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by
  the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)) that are incorporated
  by reference in the registration statement.
  (2) that, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered herein, 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 hereby 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 provisions described in the first paragraph of Item 15 above, or otherwise, the registrant has been advised that in the
  opinion of the SEC such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event
  that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a
  director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by
  such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion
  of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether
  such indemnification by it is against public policy as expressed in the Act 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 Los Angeles, State of California, on June 27, 2025.
  PODCASTONE, INC.
  By:
  /s/ Kit Gray
  Name:
  Kit Gray
  Title:
  President
  (Principal Executive Officer)
  POWER OF ATTORNEY
  The registrant and each person
  whose signature appears below constitutes and appoints Kit Gray, Robert S. Ellin and Ryan Carhart and each of them singly, his, her or
  its true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him, her or it and in his, her
  or its name, place and stead, in any and all capacities, to sign and file any and all amendments (including post-effective amendments)
  to this registration statement on Form S-8, with all exhibits thereto, and other documents in connection therewith, with the U.S. Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he,
  she, or it might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or
  their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the
  date indicated.
  Name
  Title
  Date
  /s/ Robert Ellin
  Executive Chairman
  June 27, 2025
  Robert Ellin
  /s/ Ryan Carhart
  Chief Financial Officer, Executive Vice
  President and Secretary
  June 27, 2025
  Ryan Carhart
  (Principal Financial
  Officer and Principal Accounting Officer)
  /s/ James Berk
  Director
  June 27, 2025
  James Berk
  /s/ Jay Krigsman
  Director
  June 27, 2025
  Jay Krigsman
  /s/ Patrick Wachsberger
  Director
  June 27, 2025
  Patrick Wachsberger
  /s/ Ramin Arani
  Director
  June 27, 2025
  Ramin Arani
  /s/ Carolyn Blackwood
  Director
  June 27, 2025
  Carolyn Blackwood
  /s/ Jon Merriman
  Director
  June 27, 2025
  Jon Merriman
  II-5