content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <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 December 29, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-________</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNITED STATES</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>SECURITIES AND
  EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PodcastOne, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its
  charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>35-2503373</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="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-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>335 N. Maple Drive, Suite 127, 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>PodcastOne, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2022 Equity Incentive Plan</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%; font-size: 10pt; text-align: center"><FONT STYLE="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>335 N. Maple Drive, Suite 127</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Beverly Hills, CA 90210</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="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%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="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="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Foley Shechter Ablovatskiy LLP</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>1180 Avenue of the Americas, 8<SUP>th</SUP>&nbsp;Floor,
      New York, NY 10036</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="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 <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></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 <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <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="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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
  on Form S-8 registers the offer and sale of 2,000,000 shares of common stock, $0.00001 par value per share, of PodcastOne, Inc. (the
  &ldquo;Company,&rdquo; &ldquo;we,&rdquo; &ldquo;us&rdquo; or &ldquo;our&rdquo;) for issuance under the Company&rsquo;s 2022 Equity Incentive
  Plan (the &ldquo;2022 Plan&rdquo;).</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 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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">We will provide each recipient
  (a &ldquo;Recipient&rdquo;) of a grant under the 2022 Plan with documents that contain information related to the 2022 Plan, 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 (this &ldquo;registration statement&rdquo;) or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;). 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. A Section 10(a) prospectus will be given
  to each Recipient who receives common stock covered by this registration statement, in accordance with Rule 428(b)(1) under 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">We will provide to each
  Recipient 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%; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">Aaron Sullivan</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Interim 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="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">335 N. Maple Dr., Suite 127, Beverly Hills, CA 90210</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the
                                              Company&rsquo;s Special Financial Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023053015/ea181164-sp15d2_courtside.htm" STYLE="-sec-extract: exhibit">Form 10-K</A> for the fiscal year ended March 31,
                                              2023, filed with the SEC on June 29, 2023 (File No. 333-269028);</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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the
                                              Company&rsquo;s Quarterly Report on Form 10-Q for the quarter ended <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023067375/f10q0623_courtside.htm" STYLE="-sec-extract: exhibit">June 30, 2023</A> and September
                                              30, 2023, filed with the SEC on August 15, 2023 (File No. 333-269028) and November 20, 2023
                                              (File No. 001-41795), respectively;</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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the
                                              Company&rsquo;s Current Report on Form 8-K, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023056240/ea181632-8k_courtside.htm">July 11, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023067848/ea183613-8k_courtside.htm">August 15, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023071287/ea184184-8k_courtside.htm">August 28, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023073298/ea184581-8k_courtside.htm" STYLE="-sec-extract: exhibit">September 1, 2023</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023077371/ea185336-8k_courtside.htm" STYLE="-sec-extract: exhibit">September 18, 2023</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023079919/ea185823-8k_podcastone.htm" STYLE="-sec-extract: exhibit">September 27, 2023</A>; and</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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">the
                                              description of the Company&rsquo;s common stock contained in the Company&rsquo;s Registration
                                              Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591-s1_courtside.htm" STYLE="-sec-extract: exhibit">Form S-1</A> (File No. 333-269028), filed with the SEC on December 27, 2022, including
                                              any amendment or report filed for the purpose of updating such description.</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;&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 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">any
                                              breach of the director&rsquo;s duty of loyalty to us or our stockholders;</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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></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 0.5in; text-align: justify; text-indent: 74.25pt">&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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">unlawful
                                              payments of dividends or unlawful stock repurchases or redemptions as provided in Section
                                              174 of the Delaware General Corporation Law; or</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 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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify">any
                                              transaction from which the director derived an improper personal benefit.</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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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;&nbsp;&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="vertical-align: top; width: 9%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
      Number</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 89%; border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023077371/ea185336ex3-1_courtside.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed with the SEC on September 18, 2023).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="text-align: justify; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023079919/ea185823ex3-1_podcastone.htm">Certificate of Amendment, dated September 21, 2023, to the Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on September 27, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">3.3</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023077371/ea185336ex3-2_courtside.htm" STYLE="-sec-extract: exhibit">Amended and Restated Bylaws of the Company (Incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on September 18, 2023).</A></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591ex4-2_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of 10% Original Issued Discount Convertible Promissory Note, dated July 15, 2022, issued by the Company to the Purchasers (Incorporated
      by reference to Exhibit 4.2 to the Company&rsquo;s Registration Statement, as amended, filed with the SEC on December 27, 2022).</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591ex4-3_courtside.htm"><FONT STYLE="font-size: 10pt">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).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea190876ex5-1_podcastone.htm">Opinion of Foley Shechter Ablovatskiy LLP</A></FONT></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591ex10-1_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Subscription Agreement, dated as of July 15, 2022, between the Company and the Purchasers (Incorporated by reference to Exhibit
      10.1 to the Company&rsquo;s Registration Statement, as amended, filed with the SEC on December 27, 2022).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.2&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390022082965/ea170591ex10-2_courtside.htm"><FONT STYLE="font-size: 10pt">The
      Company&rsquo;s 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.2 to the Company&rsquo;s Registration Statement,
      as amended, filed with the SEC on December 27, 2022).</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.3&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023019632/ea173966ex10-3_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Director Option Agreement under the 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company&rsquo;s
      Registration Statement, as amended, filed with the SEC on March 13, 2023).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.4&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023019632/ea173966ex10-4_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Employee Option Agreement under the 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.4 to the Company&rsquo;s
      Registration Statement, as amended, filed with the SEC on March 13, 2023).</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.5&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023073298/ea184581ex10-1_courtside.htm">Employment Agreement, dated as of August 28, 2023, between the Company and Kit Gray (Incorporated by reference to Exhibit 10.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on September 1, 2023).</A></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.6&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023067848/ea183613ex10-1_courtside.htm" STYLE="-sec-extract: exhibit">Employment Agreement, dated as of August 9, 2023, between the Company and Sue McNamara (Incorporated by reference to Exhibit 10.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on August 15, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.7&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023019632/ea173966ex10-6_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Indemnification Agreement between the Company and each of its directors and executive officers (Incorporated by reference to Exhibit
      10.6 to the Company&rsquo;s Registration Statement, as amended, filed with the SEC on March 13, 2023).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.8</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023019632/ea173966ex10-7_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Lock-Up Agreement between the Company and each of its directors and executive officers (Incorporated by reference to Exhibit 10.7
      to the Company&rsquo;s Registration Statement, as amended, filed with the SEC on March 13, 2023).</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.9</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023019632/ea173966ex10-8_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Lock-Up Agreement between the Company and each of the Purchasers (Incorporated by reference to Exhibit 10.8 to the Company&rsquo;s
      Registration Statement, as amended, filed with the SEC on March 13, 2023).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.10</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023037846/ea177920ex10-9_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Administrative Services Agreement (Incorporated by reference to Exhibit 10.9 to the Company&rsquo;s Registration Statement, as
      amended, filed with the SEC on May 10, 2023).</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCECFF">
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.11</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1940177/000121390023037846/ea177920ex10-10_courtside.htm"><FONT STYLE="font-size: 10pt">Form
      of Separation Agreement (Incorporated by reference to Exhibit 10.10 to the Company&rsquo;s Registration Statement, as amended, filed
      with the SEC on May 10, 2023).</FONT></A></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">10.12&dagger;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1940177/000121390023067848/ea183613ex10-2_courtside.htm">The Company&rsquo;s 2023 Annual Bonus Plan (Incorporated by reference to Exhibit 10.2 to the Company&rsquo;s Current Report on Form 8-K, filed with the SEC on August 15, 2023).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea190876ex23-1_podcastone.htm" STYLE="-sec-extract: exhibit">Consent of Macias Gini &amp; O&rsquo;Connell LLP, independent registered public accounting firm.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea190876ex5-1_podcastone.htm">Consent of Foley Shechter Ablovatskiy LLP (included as part of Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCECFF">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">107</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea190876ex-fee_podcastone.htm">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 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; text-align: left"><FONT STYLE="font-size: 10pt">&dagger;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Management contract or compensatory plan or arrangement.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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 December 29, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="vertical-align: bottom"><FONT STYLE="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-size: 10pt">By:</FONT></TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="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-size: 10pt">Name:</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Kit Gray</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top">Title: &nbsp;</TD>
      <TD STYLE="vertical-align: bottom">President<BR> (Principal Executive Officer)</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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 Aaron Sullivan 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="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Name</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 22%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="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-size: 10pt"><I>/s/ Robert Ellin</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Executive Chairman</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="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-size: 10pt"><I>/s/ Aaron Sullivan</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Interim Chief Financial Officer,</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="text-align: left; vertical-align: top">Aaron Sullivan &nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Executive Vice <FONT STYLE="font-size: 10pt">President and Secretary</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap">(Principal Financial Officer and Principal Accounting Officer)</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-size: 10pt"><I>/s/ James Berk</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="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-size: 10pt"><I>/s/ Craig Foster</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">Craig Foster</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-size: 10pt"><I>/s/ Jay Krigsman</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD>Jay Krigsman &nbsp;</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-size: 10pt"><I>/s/ Patrick Wachsberger</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="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-size: 10pt"><I>/s/ Ramin Arani</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 29, 2023</FONT></TD></TR>
    <TR>
      <TD><FONT STYLE="font-size: 10pt">Ramin Arani</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="margin: 0"></P>
  
  <!-- Field: Page; Sequence: 8; Options: Last -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea190876-s8_podcastone.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 68736}]
metadata_filer: {"company-data": {"conformed-name": "PodcastOne, Inc.", "cik": "0001940177", "assigned-sic": "7370", "organization-name": "06 Technology", "irs-number": "352503373", "state-of-incorporation": "DE", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276331", "film-number": "231528361"}, "business-address": {"street1": "335 NORTH MAPLE DRIVE", "street2": "#127", "city": "BEVERLY HILLS", "state": "CA", "zip": "90210", "phone": "310-858-0888"}, "mail-address": {"street1": "335 NORTH MAPLE DRIVE", "street2": "#127", "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 December 29, 2023
  Registration No. 333-________
  UNITED STATES
  SECURITIES AND
  EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  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.)
  335 N. Maple Drive, Suite 127, Beverly Hills,
  CA 90210
  (Address of Principal Executive Offices)(Zip Code)
  PodcastOne, Inc.
  2022 Equity Incentive Plan
  (Full title of the plan)
  Robert S. Ellin
  Executive Chairman
  PodcastOne, Inc.
  335 N. Maple Drive, Suite 127
  Beverly Hills, CA 90210
  (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
  1180 Avenue of the Americas, 8
  th
  Floor,
      New York, NY 10036
  (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
  on Form S-8 registers the offer and sale of 2,000,000 shares of common stock, $0.00001 par value per share, of PodcastOne, Inc. (the
  "Company," "we," "us" or "our") for issuance under the Company's 2022 Equity Incentive
  Plan (the "2022 Plan").
  PART I
  INFORMATION REQUIRED IN THE 10(a) PROSPECTUS
  Item 1.
  Plan Information.
  We will provide each recipient
  (a "Recipient") of a grant under the 2022 Plan with documents that contain information related to the 2022 Plan, 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 (this "registration statement") or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act of 1933, as amended (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. A Section 10(a) prospectus will be given
  to each Recipient who receives common stock covered by this registration statement, in accordance with Rule 428(b)(1) under the Securities
  Act.
  Item 2.
  Registrant Information and Employee Plan Annual
  Information.
  We will provide to each
  Recipient 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:
  Aaron Sullivan
  Interim Chief Financial Officer
  PodcastOne, Inc.
  335 N. Maple Dr., Suite 127, 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 Special Financial Report on
  Form 10-K
  for the fiscal year ended March 31,
                                              2023, filed with the SEC on June 29, 2023 (File No. 333-269028);
  ●
  the
                                              Company's Quarterly Report on Form 10-Q for the quarter ended
  June 30, 2023
  and September
                                              30, 2023, filed with the SEC on August 15, 2023 (File No. 333-269028) and November 20, 2023
                                              (File No. 001-41795), respectively;
  ●
  the
                                              Company's Current Report on Form 8-K, filed with the SEC on
  July 11, 2023
  ,
  August 15, 2023
  ,
  August 28, 2023
  ,
  September 1, 2023
  ,
  September 18, 2023
  and
  September 27, 2023
  ; and
  ●
  the
                                              description of the Company's common stock contained in the Company's Registration
                                              Statement on
  Form S-1
  (File No. 333-269028), filed with the SEC on December 27, 2022, 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
  3.1
  Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on September 18, 2023).
  3.2
  Certificate of Amendment, dated September 21, 2023, to the Amended and Restated Certificate of Incorporation of the Company (Incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the SEC on September 27, 2023).
  3.3
  Amended and Restated Bylaws of the Company (Incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K, filed with the SEC on September 18, 2023).
  4.1
  Form
      of 10% Original Issued Discount Convertible Promissory Note, dated July 15, 2022, issued by the Company to the Purchasers (Incorporated
      by reference to Exhibit 4.2 to the Company's Registration Statement, as amended, filed with the SEC on December 27, 2022).
  4.2
  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
  Form
      of Subscription Agreement, dated as of July 15, 2022, between the Company and the Purchasers (Incorporated by reference to Exhibit
      10.1 to the Company's Registration Statement, as amended, filed with the SEC on December 27, 2022).
  10.2†
  The
      Company's 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.2 to the Company's Registration Statement,
      as amended, filed with the SEC on December 27, 2022).
  10.3†
  Form
      of Director Option Agreement under the 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company's
      Registration Statement, as amended, filed with the SEC on March 13, 2023).
  10.4†
  Form
      of Employee Option Agreement under the 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.4 to the Company's
      Registration Statement, as amended, filed with the SEC on March 13, 2023).
  10.5†
  Employment Agreement, dated as of August 28, 2023, between the Company and Kit Gray (Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the SEC on September 1, 2023).
  10.6†
  Employment Agreement, dated as of August 9, 2023, between the Company and Sue McNamara (Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed with the SEC on August 15, 2023).
  10.7†
  Form
      of Indemnification Agreement between the Company and each of its directors and executive officers (Incorporated by reference to Exhibit
      10.6 to the Company's Registration Statement, as amended, filed with the SEC on March 13, 2023).
  10.8
  Form
      of Lock-Up Agreement between the Company and each of its directors and executive officers (Incorporated by reference to Exhibit 10.7
      to the Company's Registration Statement, as amended, filed with the SEC on March 13, 2023).
  10.9
  Form
      of Lock-Up Agreement between the Company and each of the Purchasers (Incorporated by reference to Exhibit 10.8 to the Company's
      Registration Statement, as amended, filed with the SEC on March 13, 2023).
  10.10
  Form
      of Administrative Services Agreement (Incorporated by reference to Exhibit 10.9 to the Company's Registration Statement, as
      amended, filed with the SEC on May 10, 2023).
  10.11
  Form
      of Separation Agreement (Incorporated by reference to Exhibit 10.10 to the Company's Registration Statement, as amended, filed
      with the SEC on May 10, 2023).
  10.12†
  The Company's 2023 Annual Bonus Plan (Incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K, filed with the SEC on August 15, 2023).
  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)
  107
  Fee Table
  †
  Management contract or compensatory plan or arrangement.
  *
  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 December 29, 2023.
  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 Aaron Sullivan 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
  December 29, 2023
  Robert Ellin
  /s/ Aaron Sullivan
  Interim Chief Financial Officer,
  December 29, 2023
  Aaron Sullivan
  Executive Vice
  President and Secretary
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ James Berk
  Director
  December 29, 2023
  James Berk
  /s/ Craig Foster
  Director
  December 29, 2023
  Craig Foster
  /s/ Jay Krigsman
  Director
  December 29, 2023
  Jay Krigsman
  /s/ Patrick Wachsberger
  Director
  December 29, 2023
  Patrick Wachsberger
  /s/ Ramin Arani
  Director
  December 29, 2023
  Ramin Arani
  II-
  5