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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on August 3, 2020 </B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
  No. 333-</B></FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WASHINGTON,
  DC 20549</B></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: 0 auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REGISTRATION
  STATEMENT UNDER<BR>
  THE SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 100%; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>1847
      GOEDEKER INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact
      name of registrant as specified in its charter)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding: 0; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>83-3713938</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State
      or other jurisdiction of incorporation or organization)</FONT></TD>
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
      Employer Identification No.)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13850
      Manchester Rd., Ballwin, MO</B></FONT></TD>
      <TD STYLE="padding: 0; width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>63011</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
      of Principal Executive Offices)</FONT></TD>
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip
      Code)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; width: 100%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1847
      GOEDEKER INC. 2020 EQUITY INCENTIVE PLAN</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
      title of the plan)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding: 0; width: 100%; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Douglas
          T. Moore<BR>
          Chief Executive Officer</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>13850
          Manchester Rd.</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Ballwin,
          MO 63011</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(888)
          768-1710</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Copies
  to:</I></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Louis
          A. Bevilacqua, Esq.</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>BEVILACQUA
          PLLC</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1050
          Connecticut Ave., N.W., Suite 500</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Washington,
          DC &nbsp;20036</B></FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(202)
          869-0888</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name,
      address and telephone number, including area code, of agent for service)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0 auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo;
  &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0 0 0 0.5in; font-size: 10pt; width: 60%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</FONT></TD>
      <TD STYLE="padding: 0; font-size: 10pt; width: 40%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
  filer &#9744;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0 0 0 0.5in; font-size: 10pt; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer &#9746;</FONT></TD>
      <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
  reporting company &#9746;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0 0 0 0.5in; font-size: 10pt; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; font-size: 10pt; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
  growth company &#9746;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  &#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>CALCULATION
  OF REGISTRATION FEE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Title of securities to be registered</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount to be registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed maximum offering price per share<SUP>(3)</SUP></B></FONT></TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Proposed maximum aggregate offering price</TD><TD STYLE="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount of registration fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; padding-bottom: 1.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock, par value $0.0001 per share<SUP>(2)</SUP></FONT></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">550,000</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">8.81</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">4,845,500</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">628.95</TD><TD STYLE="width: 1%; padding-bottom: 1.5pt; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></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="padding: 0; width: 0; text-indent: 0"></TD><TD STYLE="padding: 0; width: 0.25in; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
                                           to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement
                                           covers any additional shares of the Registrant&rsquo;s common stock that become issuable
                                           under the Registrant&rsquo;s 2020 Equity Incentive Plan (the &ldquo;Plan&rdquo;) by reason
                                           of any stock dividend, stock split, recapitalization or other similar transaction effected
                                           without the Registrant&rsquo;s receipt of consideration that results in an increase in
                                           the number of the outstanding shares of common stock.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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="padding: 0; width: 0; text-indent: 0"></TD><TD STYLE="padding: 0; width: 0.25in; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
                                           shares of common stock reserved for issuance pursuant to future awards under the Plan.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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="padding: 0; width: 0; text-indent: 0"></TD><TD STYLE="padding: 0; width: 0.25in; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Estimated
                                           solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and
                                           (h) under the Securities Act of 1933, as amended, based upon the average of the high
                                           and low prices of the registrant&rsquo;s common stock reported on NYSE American on July
                                           31, 2020.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B></B></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  
  
  <!-- Field: Page; Sequence: 2 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">The
  information specified in Item 1 and Item 2 of Part&nbsp;I of Form&nbsp;S-8&nbsp;is omitted from this Registration Statement on
  Form&nbsp;S-8&nbsp;(the &ldquo;<U>Registration Statement</U>&rdquo;) in accordance with the provisions of Rule&nbsp;428 under
  the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), and the introductory note to Part&nbsp;I of
  Form&nbsp;S-8.&nbsp;The documents containing the information specified in Part&nbsp;I of Form&nbsp;S-8&nbsp;will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule&nbsp;428(b)(1) under
  the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  3. Incorporation of Documents by Reference.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">1847
  Goedeker Inc. (the &ldquo;<U>Registrant</U>&rdquo;) hereby incorporates by reference into this Registration Statement the following
  documents previously filed with the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;):</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">(1)
  The Registrant&rsquo;s&nbsp;Prospectus,&nbsp;dated July&nbsp;30, 2020, filed with the Commission pursuant to Rule&nbsp; 424(b)
  under the Securities Act, relating to the Registration Statement on&nbsp;Form&nbsp;S-1, as amended (File&nbsp;No.&nbsp;333-237786),&nbsp;which
  contains the Registrant&rsquo;s audited financial statements for the latest fiscal year for which such statements have been filed;
  and</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">(2)
  The description of the Registrant&rsquo;s common stock contained in the Company&rsquo;s Registration Statement on&nbsp;Form&nbsp;8-A&nbsp;(File&nbsp;No.&nbsp;
  001-39418)&nbsp;filed with the Commission on July&nbsp;30, 2020, pursuant to Section&nbsp;12(b) of the Securities Exchange Act
  of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;), including any amendment or report filed for the purpose of updating
  such description. </FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">All
  documents filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date
  of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates
  that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated
  by reference in this Registration Statement and to be part hereof from the date of filing of such documents;&nbsp;provided,&nbsp;however,
  that documents or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall
  not be deemed incorporated by reference into this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently
  filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
  Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  4. Description of Securities.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  5. Interests of Named Experts and Counsel.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
  of the date of this Registration Statement, Louis A. Bevilacqua, the managing member of the Registrant&rsquo;s legal counsel,
  Bevilacqua PLLC, beneficially owns approximately 8.81% of the outstanding common shares of 1847 Holdings LLC, the Registrant&rsquo;s
  parent company, and indirectly owns approximately 10% of 1847 Partners LLC, which provides certain management services to 1847
  Holdings and the Registrant, which equity securities were received as partial consideration for legal services previously provided
  to 1847 Holdings LLC and 1847 Partners LLC.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  6. Indemnification of Directors and Officers.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section&nbsp;145
  of the General Corporation Law of the State of Delaware provides that a corporation may indemnify directors and officers as well
  as other employees and individuals against expenses, including attorneys&rsquo; fees, judgments, fines and amounts paid in settlement
  in connection with specified actions, suits and proceedings whether civil, criminal, administrative, or investigative, other than
  a derivative action by or in the right of the corporation, if they acted in good faith and in a manner they reasonably believed
  to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had no
  reasonable cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions, except
  that indemnification extends only to expenses, including attorneys&rsquo; fees, incurred in connection with the defense or settlement
  of such action and the statute requires court approval before there can be any indemnification where the person seeking indemnification
  has been found liable to the corporation. The statute provides that it is not exclusive of other indemnification that may be granted
  by a corporation&rsquo;s certificate of incorporation, bylaws, disinterested director vote, stockholder vote, agreement or&nbsp;otherwise.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant&rsquo;s amended and restated certificate of incorporation and bylaws provide for indemnification of directors and officers
  to the fullest extent permitted by law, including payment of expenses in advance of resolution of any such matter.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant has also entered into separate indemnification agreements with its directors and executive officers. Each indemnification
  agreement provides, among other things, for indemnification to the fullest extent permitted by law and the Registrant&rsquo;s
  amended and restated certificate of incorporation and bylaws against any and all expenses, judgments, fines, penalties and amounts
  paid in settlement of any claim. The indemnification agreements provide for the advancement or payment of all expenses to the
  indemnitee and for reimbursement to the Registrant if it is found that such indemnitee is not entitled to such indemnification
  under applicable law and the Registrant&rsquo;s amended and restated certificate of incorporation and bylaws.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Registrant is in the process of obtaining standard policies of insurance under which coverage is provided (a)&nbsp;to directors
  and officers against loss rising from claims made by reason of breach of duty or other wrongful act, and (b)&nbsp;to the Registrant
  with respect to payments which it may make to such officers and directors pursuant to the above indemnification provision or otherwise
  as a matter of&nbsp;law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling
  the Registrant under the foregoing provisions, the Registrant has been informed that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is therefore unenforceable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  7. Exemption from Registration Claimed.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  Applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  8. Exhibits.</B></FONT></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="padding: 0; vertical-align: top; width: 10%; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      No.</B></FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; width: 1%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: bottom; width: 89%; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="ea124905ex4-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended
      and Restated Certificate of Incorporation of 1847 Goedeker Inc.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1810140/000121390020009808/fs12019ex3-2_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws
      of 1847 Goedeker Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on April 22,
      2020)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="ea124905ex4-3_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1847
      Goedeker Inc. 2020 Equity Incentive Plan</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="ea124905ex5-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion
      of Bevilacqua PLLC as to the legality of the shares</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="ea124905ex23-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Sadler, Gibb &amp; Associates, LLC</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="ea124905ex5-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent
      of Bevilacqua PLLC (included in Exhibit 5.1)</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="#poa"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power
      of Attorney (included on the signature page of this registration statement)</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>ITEM
  9. UNDERTAKINGS.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)&nbsp;The
  undersigned Registrant hereby undertakes:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)&nbsp;To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)&nbsp;To
  include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)&nbsp;To
  reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
  forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high and of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant
  to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate
  offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement; and</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)&nbsp;To
  include any additional or changed material information with respect to the plan of distribution not previously disclosed in this
  Registration Statement or any material change to such information in the Registration Statement;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>provided,
  however</I>, that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required
  to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration
  Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)&nbsp;That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial <I>bona fide </I>offering thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)&nbsp;To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
  the termination of the offering.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)&nbsp;The
  undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
  of the Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing
  of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
  in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial <I>bona fide </I>offering thereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)&nbsp;Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
  of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
  or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant
  will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will
  be governed by the final adjudication of such issue.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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 St. Louis, State of Missouri, on August 3, 2020.</FONT></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="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1847
  GOEDEKER INC.</B></FONT></P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; width: 60%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; width: 4%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; width: 36%; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Douglas T. Moore</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Douglas
  T. Moore</FONT></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
          Executive Officer</FONT></P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="poa"></A>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  person whose signature appears below constitutes and appoints each of Douglas T. Moore and Robert D. Barry as his or her true
  and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for him and his name, place and stead,
  in any and all capacities, to sign any or all amendments (including post-effective amendments) to this registration statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes as he or she might or
  could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes, may lawfully
  do or cause to be done by virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the
  capacities and on the dates indicated.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0; border-bottom: Black 1.5pt solid; width: 22%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SIGNATURE</B></FONT></TD>
      <TD STYLE="padding: 0; width: 1%; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; border-bottom: Black 1.5pt solid; width: 58%; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TITLE</B></FONT></TD>
      <TD STYLE="padding: 0; text-align: center; width: 1%; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; border-bottom: Black 1.5pt solid; width: 18%; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>DATE</B></FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; vertical-align: bottom; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Douglas T. Moore</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director (principal executive officer)</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 3, 2020</FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Douglas T. Moore</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Robert D. Barry</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (principal financial and accounting officer)</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 3, 2020</FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert D. Barry</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Ellery W. Roberts</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 3, 2020</FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ellery W. Roberts</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Edward J. Tobin</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 3, 2020</FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward J. Tobin</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="padding: 0; border-bottom: black 1.5pt solid; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Paul A. Froning</FONT></TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-align: center; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 3, 2020</FONT></TD></TR>
  <TR>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Paul A. Froning</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; vertical-align: top; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: center; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0; margin-bottom: 0; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea124905-s8_1847goedeker.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 69629}]
metadata_filer: {"company-data": {"conformed-name": "1847 Goedeker Inc.", "cik": "0001810140", "assigned-sic": "5700", "irs-number": "833713938", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-240307", "film-number": "201069864"}, "business-address": {"street1": "13850 MANCHESTER ROAD", "city": "BALLWIN", "state": "MO", "zip": "63011", "phone": "8887681710"}, "mail-address": {"street1": "13850 MANCHESTER ROAD", "city": "BALLWIN", "state": "MO", "zip": "63011"}, "former-company": {"former-conformed-name": "1847 Goedecker Inc.", "date-changed": "20200420"}}
text: As
  filed with the Securities and Exchange Commission on August 3, 2020
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON,
  DC 20549
  FORM
  S-8
  REGISTRATION
  STATEMENT UNDER
  THE SECURITIES ACT OF 1933
  1847
      GOEDEKER INC.
  (Exact
      name of registrant as specified in its charter)
  Delaware
  83-3713938
  (State
      or other jurisdiction of incorporation or organization)
  (I.R.S.
      Employer Identification No.)
  13850
      Manchester Rd., Ballwin, MO
  63011
  (Address
      of Principal Executive Offices)
  (Zip
      Code)
  1847
      GOEDEKER INC. 2020 EQUITY INCENTIVE PLAN
  (Full
      title of the plan)
  Douglas
          T. Moore
  Chief Executive Officer
  13850
          Manchester Rd.
  Ballwin,
          MO 63011
  (888)
          768-1710
  Copies
  to:
  Louis
          A. Bevilacqua, Esq.
  BEVILACQUA
          PLLC
  1050
          Connecticut Ave., N.W., Suite 500
  Washington,
          DC  20036
  (202)
          869-0888
  (Name,
      address and telephone number, including area code, of agent for service)
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
  "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated
  filer ☐
  Non-accelerated filer ☒
  Smaller
  reporting company ☒
  Emerging
  growth company ☒
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
  complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  CALCULATION
  OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be registered
  (1)
  Proposed maximum offering price per share
  (3)
  Proposed maximum aggregate offering price
  Amount of registration fee
  Common Stock, par value $0.0001 per share
  (2)
  550,000
  $
  8.81
  $
  4,845,500
  $
  628.95
  (1)
  Pursuant
                                           to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement
                                           covers any additional shares of the Registrant's common stock that become issuable
                                           under the Registrant's 2020 Equity Incentive Plan (the "Plan") by reason
                                           of any stock dividend, stock split, recapitalization or other similar transaction effected
                                           without the Registrant's receipt of consideration that results in an increase in
                                           the number of the outstanding shares of common stock.
  (2)
  Represents
                                           shares of common stock reserved for issuance pursuant to future awards under the Plan.
  (3)
  Estimated
                                           solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and
                                           (h) under the Securities Act of 1933, as amended, based upon the average of the high
                                           and low prices of the registrant's common stock reported on NYSE American on July
                                           31, 2020.
  PART
  I
  INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The
  information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on
  Form S-8 (the "
  Registration Statement
  ") in accordance with the provisions of Rule 428 under
  the Securities Act of 1933, as amended (the "
  Securities Act
  "), and the introductory note to Part I of
  Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered
  to the participants in the equity benefit plans covered by this Registration Statement as specified by Rule 428(b)(1) under
  the Securities Act.
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  1847
  Goedeker Inc. (the "
  Registrant
  ") hereby incorporates by reference into this Registration Statement the following
  documents previously filed with the Securities and Exchange Commission (the "
  Commission
  "):
  (1)
  The Registrant's Prospectus, dated July 30, 2020, filed with the Commission pursuant to Rule  424(b)
  under the Securities Act, relating to the Registration Statement on Form S-1, as amended (File No. 333-237786), which
  contains the Registrant's audited financial statements for the latest fiscal year for which such statements have been filed;
  and
  (2)
  The description of the Registrant's common stock contained in the Company's Registration Statement on Form 8-A (File No. 
  001-39418) filed with the Commission on July 30, 2020, pursuant to Section 12(b) of the Securities Exchange Act
  of 1934, as amended (the "
  Exchange Act
  "), including any amendment or report filed for the purpose of updating
  such description.
  All
  documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date
  of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates
  that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated
  by reference in this Registration Statement and to be part hereof from the date of filing of such documents; provided, however,
  that documents or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall
  not be deemed incorporated by reference into this Registration Statement.
  Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently
  filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration
  Statement.
  Item
  4. Description of Securities.
  Not
  applicable.
  Item
  5. Interests of Named Experts and Counsel.
  As
  of the date of this Registration Statement, Louis A. Bevilacqua, the managing member of the Registrant's legal counsel,
  Bevilacqua PLLC, beneficially owns approximately 8.81% of the outstanding common shares of 1847 Holdings LLC, the Registrant's
  parent company, and indirectly owns approximately 10% of 1847 Partners LLC, which provides certain management services to 1847
  Holdings and the Registrant, which equity securities were received as partial consideration for legal services previously provided
  to 1847 Holdings LLC and 1847 Partners LLC.
  1
  Item
  6. Indemnification of Directors and Officers.
  Section 145
  of the General Corporation Law of the State of Delaware provides that a corporation may indemnify directors and officers as well
  as other employees and individuals against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement
  in connection with specified actions, suits and proceedings whether civil, criminal, administrative, or investigative, other than
  a derivative action by or in the right of the corporation, if they acted in good faith and in a manner they reasonably believed
  to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had no
  reasonable cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions, except
  that indemnification extends only to expenses, including attorneys' fees, incurred in connection with the defense or settlement
  of such action and the statute requires court approval before there can be any indemnification where the person seeking indemnification
  has been found liable to the corporation. The statute provides that it is not exclusive of other indemnification that may be granted
  by a corporation's certificate of incorporation, bylaws, disinterested director vote, stockholder vote, agreement or otherwise.
  The
  Registrant's amended and restated certificate of incorporation and bylaws provide for indemnification of directors and officers
  to the fullest extent permitted by law, including payment of expenses in advance of resolution of any such matter.
  The
  Registrant has also entered into separate indemnification agreements with its directors and executive officers. Each indemnification
  agreement provides, among other things, for indemnification to the fullest extent permitted by law and the Registrant's
  amended and restated certificate of incorporation and bylaws against any and all expenses, judgments, fines, penalties and amounts
  paid in settlement of any claim. The indemnification agreements provide for the advancement or payment of all expenses to the
  indemnitee and for reimbursement to the Registrant if it is found that such indemnitee is not entitled to such indemnification
  under applicable law and the Registrant's amended and restated certificate of incorporation and bylaws.
  The
  Registrant is in the process of obtaining standard policies of insurance under which coverage is provided (a) to directors
  and officers against loss rising from claims made by reason of breach of duty or other wrongful act, and (b) to the Registrant
  with respect to payments which it may make to such officers and directors pursuant to the above indemnification provision or otherwise
  as a matter of law.
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers or persons controlling
  the Registrant under the foregoing provisions, the Registrant has been informed that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is therefore unenforceable.
  Item
  7. Exemption from Registration Claimed.
  Not
  Applicable.
  Item
  8. Exhibits.
  Exhibit
      No.
  Description
  4.1
  Amended
      and Restated Certificate of Incorporation of 1847 Goedeker Inc.
  4.2
  Bylaws
      of 1847 Goedeker Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on April 22,
      2020)
  4.3
  1847
      Goedeker Inc. 2020 Equity Incentive Plan
  5.1
  Opinion
      of Bevilacqua PLLC as to the legality of the shares
  23.1
  Consent of Sadler, Gibb & Associates, LLC
  23.2
  Consent
      of Bevilacqua PLLC (included in Exhibit 5.1)
  24.1
  Power
      of Attorney (included on the signature page of this registration statement)
  ITEM
  9. UNDERTAKINGS.
  (a) The
  undersigned Registrant hereby undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
  forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
  (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or
  high and of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant
  to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate
  offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement; and
  2
  (iii) To
  include any additional or changed material information with respect to the plan of distribution not previously disclosed in this
  Registration Statement or any material change to such information in the Registration Statement;
  provided,
  however
  , that the undertakings set forth in paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required
  to be included in a post-effective amendment by those paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the Registrant pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration
  Statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
  the termination of the offering.
  (b) The
  undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
  of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing
  of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
  in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (c) Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
  of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
  Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
  In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
  or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
  is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant
  will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will
  be governed by the final adjudication of such issue.
  3
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it
  meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the City of St. Louis, State of Missouri, on August 3, 2020.
  1847
  GOEDEKER INC.
  By:
  /s/
      Douglas T. Moore
  Douglas
  T. Moore
  Chief
          Executive Officer
  POWER
  OF ATTORNEY
  Each
  person whose signature appears below constitutes and appoints each of Douglas T. Moore and Robert D. Barry as his or her true
  and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for him and his name, place and stead,
  in any and all capacities, to sign any or all amendments (including post-effective amendments) to this registration statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and
  thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes as he or she might or
  could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes, may lawfully
  do or cause to be done by virtue hereof.
  Pursuant
  to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the
  capacities and on the dates indicated.
  SIGNATURE
  TITLE
  DATE
  /s/ Douglas T. Moore
  Chief Executive Officer and Director (principal executive officer)
  August 3, 2020
  Douglas T. Moore
  /s/ Robert D. Barry
  Chief Financial Officer (principal financial and accounting officer)
  August 3, 2020
  Robert D. Barry
  /s/ Ellery W. Roberts
  Chairman of the Board
  August 3, 2020
  Ellery W. Roberts
  /s/ Edward J. Tobin
  Director
  August 3, 2020
  Edward J. Tobin
  /s/ Paul A. Froning
  Director
  August 3, 2020
  Paul A. Froning
  4