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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on June 25, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333 - &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>&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: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></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: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>JEFFS&rsquo; BRANDS LTD </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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>7 Mezada St. Bnei Brak, Israel 5126112</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</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>Jeffs&rsquo; Brands Ltd 2024 Share 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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>850 Library Ave., Suite 204, Newark, DE 19711</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (302) 738-6680 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address and Telephone Number of Agent for
  Service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></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">
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      <TD STYLE="font-size: 10pt; text-align: center; width: 50%"><FONT STYLE="font-size: 10pt"><B>Dr. Shachar Hadar, Adv.<BR>
  Meitar | Law Offices<BR>
  16 Abba Hillel Silver Rd.<BR>
  Ramat Gan 5250608, Israel<BR>
  Tel: +972-3-610-3100</B></FONT></TD>
      <TD STYLE="width: 50%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Oded Har-Even, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Angela Gomes, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester LLP</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1251 Avenue of the Americas</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10020</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 660-3000</B></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Large accelerated filer </FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-size: 10pt">Accelerated filer </FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2">&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</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: 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 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</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: 0.5in">This Registration Statement
  on Form S-8 (this &ldquo;<B><I>Registration Statement</I></B>&rdquo;) is being filed with the Securities and Exchange Commission (the
  &ldquo;<B><I>Commission</I></B>&rdquo;) by Jeffs&rsquo; Brands Ltd (the &ldquo;<B><I>Company</I></B>&rdquo; or the &ldquo;<B><I>Registrant</I></B>&rdquo;)
  for the purpose of registering 1,575,000 ordinary shares, no par value per share (the &ldquo;<B><I>Ordinary Shares</I></B>&rdquo;), of
  the Company, issuable under the Company&rsquo;s 2024 Share Incentive Plan (the &ldquo;<B><I>2024 Plan</I></B>&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</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>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information specified
  in Item 1 and Item 2 of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement in accordance with the
  provisions of Rule 428 under the Securities Act of 1933, as amended (the &ldquo;<B><I>Securities Act</I></B>&rdquo;), and the introductory
  note to Part I of Form S-8 instructions. The documents containing the information specified in Part I of Form S-8 will be delivered to
  the participants in the 2024 Plan, as specified by Rule 428(b)(1) under the Securities Act.</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"></P>
  
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  <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; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM&nbsp;3. INCORPORATION OF DOCUMENTS BY REFERENCE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;),
  are incorporated by reference into this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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: 0.5in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">the Company&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024028253/ea0202280-20f_jeffs.htm">Form 20-F</A> for the year ended December 31, 2023, filed with the Commission
  on April 1, 2024 (File No. 001-41482) (the &ldquo;<B><I>Annual Report</I></B>&rdquo;); and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The Registrant&rsquo;s Reports on Form 6-K filed with the Commission on <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024029321/ea0203146-6k_jeffsbrands.htm">April 2, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024037835/ea0204973-6k_jeffsbrands.htm">April 30, 2024</A>
  (with respect to the first four paragraphs and the section titled &ldquo;Forward-Looking Statement Disclaimer&rdquo; in the press release
  attached as Exhibit 99.1 to the Report on Form 6-K), <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024043989/ea0206357-6k_jeffsbrands.htm">May 16, 2024</A> (with respect to the first three paragraphs and the section titled &ldquo;Forward-Looking
  Statement Disclaimer&rdquo; in the press release attached as Exhibit 99.1 to the Report on Form 6-K), <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024044937/ea0206538-6k_jeffs.htm">May 20, 2024</A> (with respect to the
  first six paragraphs and the section titled &ldquo;Forward-Looking Statement Disclaimer&rdquo; in the press release attached as Exhibit 99.1 to the Report on Form 6-K) and <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024051722/ea0207567-6k_jeffs.htm">June 11, 2024</A>; and</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify">The description of the Ordinary Shares and warrants to purchase Ordinary Shares, which is contained in
  the Registrant&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390022051058/ea164907-8a12b_jeffbrands.htm">Form 8-A</A> filed on August 25, 2022 (File No. 001-41482) under the Exchange Act, including
  any amendment or report filed for the purpose of updating such description, including as amended by <A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390024028253/ea020228001ex2-8_jeffs.htm">Exhibit 2.8</A> to the Annual Report and
  any further amendment or report filed for the purpose of updating such description.&nbsp;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All&nbsp;documents, reports
  and definitive proxy or information statements filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Exchange
  Act and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein 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 hereby 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. 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 that also
  is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall
  not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 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&nbsp;4. DESCRIPTION OF SECURITIES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM&nbsp;5. INTERESTS OF NAMED EXPERTS AND COUNSEL</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.&nbsp;</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&nbsp;6. INDEMNIFICATION&nbsp;OF DIRECTORS AND OFFICERS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law -
  1999, or the Companies Law, a company may not exculpate an office holder from liability for a breach of the duty of loyalty. An Israeli
  company may exculpate an office holder in advance from liability to the company, in whole or in part, for damages caused to the company
  as a result of a breach of duty of care but only if a provision authorizing such exculpation is included in its articles of association.
  Our Articles of Association contain such a provision. An Israeli company may not exculpate a director from liability arising out of a
  prohibited dividend or distribution to shareholders.</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: 0.5in">An Israeli company may indemnify
  an office holder in respect of the following liabilities and expenses incurred for acts performed as an office holder, either in advance
  of an event or following an event provided a provision authorizing such indemnification is contained in its articles of association:</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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed
  on him or her in favor of another person pursuant to a judgment, including a settlement or arbitrator&rsquo;s award approved by a court.
  However, if an undertaking to indemnify an office holder with respect to such liability is provided in advance, then such an undertaking
  must be limited to events which, in the opinion of the board of directors, can be foreseen based on the company&rsquo;s activities when
  the undertaking to indemnify is given, and to an amount or according to criteria determined by the board of directors as reasonable under
  the circumstances, and such undertaking shall detail the abovementioned events and amount or criteria;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses,
  including legal fees, incurred by the office holder (a) as a result of an investigation or proceeding instituted against him or her by
  an authority authorized to conduct such investigation or proceeding, provided that (i) no indictment was filed against such office holder
  as a result of such investigation or proceeding; and (ii) no financial liability, such as a criminal penalty, was imposed upon him or
  her as a substitute for the criminal proceeding as a result of such investigation or proceeding or, if such financial liability was imposed,
  it was imposed with respect to an offense that does not require proof of criminal intent; and (b) in connection with a monetary sanction;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">reasonable litigation expenses,
  including legal fees, incurred by the office holder or imposed by a court (i) in proceedings instituted against him or her by the company,
  on its behalf or by a third party, or (ii) in connection with criminal proceedings in which the office holder was acquitted, or (iii)
  as a result of a conviction for a crime that does not require proof of criminal intent; and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">expenses, including reasonable
  litigation expenses and legal fees, incurred by an office holder in relation to an administrative proceeding instituted against such
  office holder, or certain compensation payments made to an injured party imposed on an office holder by an administrative proceeding,
  pursuant to certain provisions of the Israeli Securities Law.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">An Israeli company may insure
  an office holder against the following liabilities incurred for acts performed as an office holder if and to the extent provided in the
  company&rsquo;s articles of association:</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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the duty of loyalty
  to the company, to the extent that the office holder acted in good faith and had a reasonable basis to believe that the act would not
  prejudice the company;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the duty of care
  to the company or to a third party, including a breach arising out of the negligent conduct of the office holder;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed
  on the office holder in favor of a third party;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a financial liability imposed
  on the office holder in favor of a third party harmed by a breach in an administrative proceeding; and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">expenses, including reasonable
  litigation expenses and legal fees, incurred by the office holder as a result of an administrative proceeding instituted against him
  or her, pursuant to certain provisions of the Israeli Securities Law.</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: justify; text-indent: 0.5in">An Israeli company may not
  indemnify or insure an office holder against any of the following:</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" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of the duty of loyalty,
  except to the extent that the office holder acted in good faith and had a reasonable basis to believe that the act would not prejudice
  the company;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a breach of duty of care committed
  intentionally or recklessly, excluding a breach arising out of the negligent conduct of the office holder;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">an act or omission committed
  with intent to derive illegal personal benefit; or</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">a fine, monetary sanction or
  forfeit levied against the office holder.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Under the Companies Law,
  exculpation, indemnification and insurance of office holders must be approved by the compensation committee, the board of directors (and,
  with respect to directors and the chief executive officer, by the shareholders). However, under regulations promulgated under the Companies
  Law, the insurance of office holders shall not require shareholder approval and may be approved by only the compensation committee, if
  the engagement terms are determined in accordance with the company&rsquo;s compensation policy and that policy was approved by the shareholders
  by the same special majority required to approve a compensation policy, provided that the insurance policy is on market terms and the
  insurance policy is not likely to materially impact the company&rsquo;s profitability, assets or obligations.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our Articles of Association
  allow us to exculpate, indemnify and insure our office holders for any liability imposed on them as a consequence of an act (including
  any omission) which was performed by virtue of being an office holder. Our office holders are currently covered by a directors and officers&rsquo;
  liability insurance policy.</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: 0.5in">The Registrant has entered
  into indemnification agreements with each of our directors and executive officers exculpating them in advance from liability to us for
  damages caused to us as a result of a breach of duty of care, and undertaking to indemnify them. This indemnification is limited both
  in terms of amount and coverage and it covers certain amounts regarding administrative proceedings insurable or indemnifiable under the
  Companies Law and our Articles of Association.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In the opinion of the SEC,
  however, indemnification of directors and office holders for liabilities arising under the Securities Act, is against public policy and
  therefore unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">There is no pending litigation
  or proceeding against any of our office holders as to which indemnification is being sought, nor are we aware of any pending or threatened
  litigation that may result in claims for indemnification by any office holder.&nbsp;</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: 0.5in">The Registrant has directors&rsquo;
  and officers&rsquo; liability insurance providing total coverage of $5.0 million for the benefit of all of its directors and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM&nbsp;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: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ITEM 8. EXHIBITS.</B></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; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT><TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/1885408/000121390022052639/ea165186ex3-1_jeffsbrands.htm"><FONT STYLE="background-color: #CCEEFF">Amended and Restated Articles of Association of Jeffs&rsquo; Brands Ltd (filed as Exhibit
  3.1 to Form 6-K (File No. 001-41482) filed on August 31, 2022 and incorporated herein by reference).</FONT>&nbsp;</A></TD>
      </TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      </TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; width: 9%"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 90%"><FONT STYLE="font-size: 10pt"><A HREF="ea020835901ex5-1_jeffs.htm">Opinion of Meitar | Law Offices, Israeli counsel to Jeffs&rsquo; Brands Ltd.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020835901ex23-1_jeffs.htm">Consent of Brightman Almagor Zohar &amp; Co., a Firm in the Deloitte Global Network, independent registered public accounting firm.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020835901ex5-1_jeffs.htm">Consent of Meitar | Law Offices, Israeli counsel to Jeffs&rsquo; Brands Ltd (included in the opinion filed as Exhibit 5.1 to this Registration Statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020835901ex99-1_jeffs.htm"><FONT STYLE="font-size: 10pt">Jeffs&rsquo; Brands Ltd 2024 Share Incentive Plan.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">107</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea020835901ex-fee_jeffs.htm">Filing Fee Table.</A></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"><B>ITEM&nbsp;9. UNDERTAKINGS</B></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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>(a)</B></FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">The undersigned registrant hereby undertakes:</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; text-align: justify; text-indent: 0.5in"><B>(1)</B> To file, during
  any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(i) </B>To include any prospectus
  required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(ii) </B>To reflect in the
  prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
  reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(iii) </B>To include any
  material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
  to such information in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Provided, however</I>,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, 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 Commission by the registrant
  pursuant to section 13 or section 15(d) of the Exchange Act 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; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>(2) </B>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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>(3) </B>To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B>(4) </B>That, for the purpose
  of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the
  undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
  statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to
  such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
  be considered to offer or sell such securities to such purchaser:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(i) </B>Any preliminary prospectus
  or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(ii) </B>Any free writing
  prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(iii) </B>The portion of
  any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities
  provided by or on behalf of the undersigned registrant; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><B>(iv) </B>Any other communication
  that is an offer in the offering made by the undersigned registrant to the purchaser.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>(b)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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 Section 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 the Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.</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%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-size: 10pt"><B>(c)</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">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 Securities and Exchange 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></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, 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 on Form S-8 to be signed on its behalf by the undersigned,
  thereunto duly authorized, in Tel Aviv, State of Israel, on June 25, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3"><FONT STYLE="font-size: 10pt"><B>JEFFS&rsquo; BRANDS LTD</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Viki Hakmon</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
      <TD STYLE="width: 31%"><FONT STYLE="font-size: 10pt">Viki Hakmon</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title: &nbsp;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</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; text-align: center"><A NAME="a_001"></A><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: 0.5in">We, the undersigned officers
  and directors of Jeffs&rsquo; Brands Ltd, hereby severally constitute and appoint Viki Hakmon and Ronen Zalayet, and each of them individually,
  our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements,
  including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney 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 or she might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement
  signed by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.</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: 0.5in">Pursuant to the requirements
  of the Securities Act, this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on
  the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 35%"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 45%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 18%"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Viki Hakmon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer, Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Viki Hakmon</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(Principal Executive Officer)&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Ronen Zalayet</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Ronen Zalayet</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Oz Adler</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chairman and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Oz Adler</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Eliyahu Yoresh</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Eliyahu Yoresh</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Liron Carmel</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Liron Carmel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Tali Dinar</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Tali Dinar</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Moshe Revach</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Moshe Revach</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Tomer Etzyoni</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Tomer Etzyoni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Israel Berstein</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">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Israel Berstein</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">/s/ Amitay Weiss</P></TD>
      <TD>&nbsp;</TD>
      <TD>Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">June 25, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Amitay Weiss</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</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>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</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: 0.5in">Pursuant to the Securities
  Act of 1933, as amended, the undersigned, Puglisi &amp; Associates, the duly authorized representative in the United States of Jeffs&rsquo;
  Brands Ltd, has signed this Registration Statement on Form S-8 on June 25, 2024.</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: 60%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 40%"><FONT STYLE="font-size: 10pt">/s/ Puglisi &amp; Associates</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Puglisi &amp; Associates</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 3.25in">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0208359-s8_jeffsbrands.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 67035}]
metadata_filer: {"company-data": {"conformed-name": "Jeffs' Brands Ltd", "cik": "0001885408", "assigned-sic": "5900", "organization-name": "07 Trade & Services", "irs-number": "000000000", "state-of-incorporation": "L3", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-280459", "film-number": "241068888"}, "business-address": {"street1": "7 MEZADA STREET", "city": "BNEI BRAK", "state": "L3", "zip": "5126112", "phone": "0097236899124"}, "mail-address": {"street1": "7 MEZADA STREET", "city": "BNEI BRAK", "state": "L3", "zip": "5126112"}}
text: As filed with the Securities and Exchange Commission
  on June 25, 2024
  Registration No. 333 -
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  JEFFS' BRANDS LTD
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  7 Mezada St. Bnei Brak, Israel 5126112
  (Address of Principal Executive Offices)
  Jeffs' Brands Ltd 2024 Share Incentive
  Plan
  (Full title of the plan)
  Puglisi & Associates
  850 Library Ave., Suite 204, Newark, DE 19711
  Tel: (302) 738-6680
  (Name, Address and Telephone Number of Agent for
  Service)
  Copies to:
  Dr. Shachar Hadar, Adv.
  Meitar | Law Offices
  16 Abba Hillel Silver Rd.
  Ramat Gan 5250608, Israel
  Tel: +972-3-610-3100
  Oded Har-Even, Esq.
  Angela Gomes, Esq.
  Sullivan & Worcester LLP
  1251 Avenue of the Americas
  New York, NY 10020
  Tel: (212) 660-3000
  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 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.
  ☐
  EXPLANATORY NOTE
  This Registration Statement
  on Form S-8 (this "
  Registration Statement
  ") is being filed with the Securities and Exchange Commission (the
  "
  Commission
  ") by Jeffs' Brands Ltd (the "
  Company
  " or the "
  Registrant
  ")
  for the purpose of registering 1,575,000 ordinary shares, no par value per share (the "
  Ordinary Shares
  "), of
  the Company, issuable under the Company's 2024 Share Incentive Plan (the "
  2024 Plan
  ").
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information specified
  in Item 1 and Item 2 of Part I of Registration Statement on Form S-8 is omitted from this 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 instructions. The documents containing the information specified in Part I of Form S-8 will be delivered to
  the participants in the 2024 Plan, as specified by Rule 428(b)(1) under the Securities Act.
  1
  PART II
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE
  The following documents filed
  by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "),
  are incorporated by reference into this Registration Statement:
  (a)
  the Company's Annual Report on
  Form 20-F
  for the year ended December 31, 2023, filed with the Commission
  on April 1, 2024 (File No. 001-41482) (the "
  Annual Report
  "); and
  (b)
  The Registrant's Reports on Form 6-K filed with the Commission on
  April 2, 2024
  ,
  April 30, 2024
  (with respect to the first four paragraphs and the section titled "Forward-Looking Statement Disclaimer" in the press release
  attached as Exhibit 99.1 to the Report on Form 6-K),
  May 16, 2024
  (with respect to the first three paragraphs and the section titled "Forward-Looking
  Statement Disclaimer" in the press release attached as Exhibit 99.1 to the Report on Form 6-K),
  May 20, 2024
  (with respect to the
  first six paragraphs and the section titled "Forward-Looking Statement Disclaimer" in the press release attached as Exhibit 99.1 to the Report on Form 6-K) and
  June 11, 2024
  ; and
  (c)
  The description of the Ordinary Shares and warrants to purchase Ordinary Shares, which is contained in
  the Registrant's Registration Statement on
  Form 8-A
  filed on August 25, 2022 (File No. 001-41482) under the Exchange Act, including
  any amendment or report filed for the purpose of updating such description, including as amended by
  Exhibit 2.8
  to the Annual Report and
  any further amendment or report filed for the purpose of updating such description.
  All documents, reports
  and definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
  Act and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein 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 hereby 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. 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 that 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
  Not applicable.
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
  Under the Companies Law -
  1999, or the Companies Law, a company may not exculpate an office holder from liability for a breach of the duty of loyalty. An Israeli
  company may exculpate an office holder in advance from liability to the company, in whole or in part, for damages caused to the company
  as a result of a breach of duty of care but only if a provision authorizing such exculpation is included in its articles of association.
  Our Articles of Association contain such a provision. An Israeli company may not exculpate a director from liability arising out of a
  prohibited dividend or distribution to shareholders.
  An Israeli company may indemnify
  an office holder in respect of the following liabilities and expenses incurred for acts performed as an office holder, either in advance
  of an event or following an event provided a provision authorizing such indemnification is contained in its articles of association:
  ●
  a financial liability imposed
  on him or her in favor of another person pursuant to a judgment, including a settlement or arbitrator's award approved by a court.
  However, if an undertaking to indemnify an office holder with respect to such liability is provided in advance, then such an undertaking
  must be limited to events which, in the opinion of the board of directors, can be foreseen based on the company's activities when
  the undertaking to indemnify is given, and to an amount or according to criteria determined by the board of directors as reasonable under
  the circumstances, and such undertaking shall detail the abovementioned events and amount or criteria;
  II-
  1
  ●
  reasonable litigation expenses,
  including legal fees, incurred by the office holder (a) as a result of an investigation or proceeding instituted against him or her by
  an authority authorized to conduct such investigation or proceeding, provided that (i) no indictment was filed against such office holder
  as a result of such investigation or proceeding; and (ii) no financial liability, such as a criminal penalty, was imposed upon him or
  her as a substitute for the criminal proceeding as a result of such investigation or proceeding or, if such financial liability was imposed,
  it was imposed with respect to an offense that does not require proof of criminal intent; and (b) in connection with a monetary sanction;
  ●
  reasonable litigation expenses,
  including legal fees, incurred by the office holder or imposed by a court (i) in proceedings instituted against him or her by the company,
  on its behalf or by a third party, or (ii) in connection with criminal proceedings in which the office holder was acquitted, or (iii)
  as a result of a conviction for a crime that does not require proof of criminal intent; and
  ●
  expenses, including reasonable
  litigation expenses and legal fees, incurred by an office holder in relation to an administrative proceeding instituted against such
  office holder, or certain compensation payments made to an injured party imposed on an office holder by an administrative proceeding,
  pursuant to certain provisions of the Israeli Securities Law.
  An Israeli company may insure
  an office holder against the following liabilities incurred for acts performed as an office holder if and to the extent provided in the
  company's articles of association:
  ●
  a breach of the duty of loyalty
  to the company, to the extent that the office holder acted in good faith and had a reasonable basis to believe that the act would not
  prejudice the company;
  ●
  a breach of the duty of care
  to the company or to a third party, including a breach arising out of the negligent conduct of the office holder;
  ●
  a financial liability imposed
  on the office holder in favor of a third party;
  ●
  a financial liability imposed
  on the office holder in favor of a third party harmed by a breach in an administrative proceeding; and
  ●
  expenses, including reasonable
  litigation expenses and legal fees, incurred by the office holder as a result of an administrative proceeding instituted against him
  or her, pursuant to certain provisions of the Israeli Securities Law.
  An Israeli company may not
  indemnify or insure an office holder against any of the following:
  ●
  a breach of the duty of loyalty,
  except to the extent that the office holder acted in good faith and had a reasonable basis to believe that the act would not prejudice
  the company;
  ●
  a breach of duty of care committed
  intentionally or recklessly, excluding a breach arising out of the negligent conduct of the office holder;
  ●
  an act or omission committed
  with intent to derive illegal personal benefit; or
  ●
  a fine, monetary sanction or
  forfeit levied against the office holder.
  Under the Companies Law,
  exculpation, indemnification and insurance of office holders must be approved by the compensation committee, the board of directors (and,
  with respect to directors and the chief executive officer, by the shareholders). However, under regulations promulgated under the Companies
  Law, the insurance of office holders shall not require shareholder approval and may be approved by only the compensation committee, if
  the engagement terms are determined in accordance with the company's compensation policy and that policy was approved by the shareholders
  by the same special majority required to approve a compensation policy, provided that the insurance policy is on market terms and the
  insurance policy is not likely to materially impact the company's profitability, assets or obligations.
  Our Articles of Association
  allow us to exculpate, indemnify and insure our office holders for any liability imposed on them as a consequence of an act (including
  any omission) which was performed by virtue of being an office holder. Our office holders are currently covered by a directors and officers'
  liability insurance policy.
  The Registrant has entered
  into indemnification agreements with each of our directors and executive officers exculpating them in advance from liability to us for
  damages caused to us as a result of a breach of duty of care, and undertaking to indemnify them. This indemnification is limited both
  in terms of amount and coverage and it covers certain amounts regarding administrative proceedings insurable or indemnifiable under the
  Companies Law and our Articles of Association.
  II-
  2
  In the opinion of the SEC,
  however, indemnification of directors and office holders for liabilities arising under the Securities Act, is against public policy and
  therefore unenforceable.
  There is no pending litigation
  or proceeding against any of our office holders as to which indemnification is being sought, nor are we aware of any pending or threatened
  litigation that may result in claims for indemnification by any office holder.
  The Registrant has directors'
  and officers' liability insurance providing total coverage of $5.0 million for the benefit of all of its directors and officers.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.
  Not applicable.
  ITEM 8. EXHIBITS.
  4.1
  Amended and Restated Articles of Association of Jeffs' Brands Ltd (filed as Exhibit
  3.1 to Form 6-K (File No. 001-41482) filed on August 31, 2022 and incorporated herein by reference).
  5.1
  Opinion of Meitar | Law Offices, Israeli counsel to Jeffs' Brands Ltd.
  23.1
  Consent of Brightman Almagor Zohar & Co., a Firm in the Deloitte Global Network, independent registered public accounting firm.
  23.2
  Consent of Meitar | Law Offices, Israeli counsel to Jeffs' Brands Ltd (included in the opinion filed as Exhibit 5.1 to this Registration Statement).
  24.1
  Power of Attorney (included on signature page).
  99.1
  Jeffs' Brands Ltd 2024 Share Incentive Plan.
  107
  Filing Fee Table.
  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 the registration statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
  reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement.
  (iii)
  To include any
  material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
  to such information in the registration statement;
  Provided, however
  ,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, 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 Commission by the registrant
  pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
  II-
  3
  (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 which remain unsold at the termination of the
  offering.
  (4)
  That, for the purpose
  of determining liability of the registrant under the Securities Act to any purchaser in the initial distribution of the securities, the
  undersigned registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
  statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold to
  such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
  be considered to offer or sell such securities to such purchaser:
  (i)
  Any preliminary prospectus
  or prospectus of the undersigned registrant relating to the offering required to be filed pursuant to Rule 424;
  (ii)
  Any free writing
  prospectus relating to the offering prepared by or on behalf of the undersigned registrant or used or referred to by the undersigned registrant;
  (iii)
  The portion of
  any other free writing prospectus relating to the offering containing material information about the undersigned registrant or its securities
  provided by or on behalf of the undersigned registrant; and
  (iv)
  Any other communication
  that is an offer in the offering made by the undersigned registrant to the purchaser.
  (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 Section 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 the Registration Statement shall be
  deemed to be a new registration statement relating to the securities offered herein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.
  (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 Securities and Exchange 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.
  II-
  4
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, 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 on Form S-8 to be signed on its behalf by the undersigned,
  thereunto duly authorized, in Tel Aviv, State of Israel, on June 25, 2024.
  JEFFS' BRANDS LTD
  By:
  /s/ Viki Hakmon
  Name:
  Viki Hakmon
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  We, the undersigned officers
  and directors of Jeffs' Brands Ltd, hereby severally constitute and appoint Viki Hakmon and Ronen Zalayet, and each of them individually,
  our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements,
  including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney 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 or she might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement
  signed by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act, this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on
  the dates indicated.
  Signature
  Title
  Date
  /s/ Viki Hakmon
  Chief Executive Officer, Director
  June 25, 2024
  Viki Hakmon
  (Principal Executive Officer)
  /s/ Ronen Zalayet
  Chief Financial Officer
  June 25, 2024
  Ronen Zalayet
  (Principal Financial and Accounting Officer)
  /s/ Oz Adler
  Chairman and Director
  June 25, 2024
  Oz Adler
  /s/ Eliyahu Yoresh
  Director
  June 25, 2024
  Eliyahu Yoresh
  /s/ Liron Carmel
  Director
  June 25, 2024
  Liron Carmel
  /s/ Tali Dinar
  Director
  June 25, 2024
  Tali Dinar
  /s/ Moshe Revach
  Director
  June 25, 2024
  Moshe Revach
  /s/ Tomer Etzyoni
  Director
  June 25, 2024
  Tomer Etzyoni
  /s/ Israel Berstein
  Director
  June 25, 2024
  Israel Berstein
  /s/ Amitay Weiss
  Director
  June 25, 2024
  Amitay Weiss
  II-
  5
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities
  Act of 1933, as amended, the undersigned, Puglisi & Associates, the duly authorized representative in the United States of Jeffs'
  Brands Ltd, has signed this Registration Statement on Form S-8 on June 25, 2024.
  /s/ Puglisi & Associates
  Puglisi & Associates
  II-
  6