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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 April 21, 2023</B></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: right"><B>&#8239;Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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 UNDER THE SECURITIES
  ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The NFT Gaming Company, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>87-3288897</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>101 Eisenhower Pkwy Suite 300,<BR>
  Roseland, NJ, 07068</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices) (Zip Code)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The NFT Gaming Company, Inc. 2022 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Vadim Mats<BR>
  Chief Executive Officer<BR>
  101 Eisenhower Pkwy Suite 300, </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Roseland, NJ, 07068</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and address 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>(973) 275-7428 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, 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">With a copy to:</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>Richard A. Friedman, Esq.<BR>
  <FONT STYLE="background-color: white">Sheppard, Mullin, Richter &amp; Hampton LLP</FONT></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>30 Rockefeller
  Plaza</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>New York,
  NY 10012</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Telephone:
  (212) 653-8700</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Facsimile:
  (212) 653-8701</B></FONT></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">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: justify"><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: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.7pt 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></P>
  
  <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>
  
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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"><B></B></P>
  
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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; 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: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 1. PLAN INFORMATION.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The NFT Gaming Company, Inc. (the &ldquo;<B>Company</B>&rdquo;)
  will provide each recipient (the &ldquo;<B>Recipients</B>&rdquo;) of a grant under The NFT Gaming Company, Inc. 2022 Equity Incentive
  Plan (the &ldquo;<B>Plan</B>&rdquo;) with documents that contain information related to the Plan, and other information including, but
  not limited to, the disclosure required by Item 1 of Form S-8, which information is not required to be and is not being filed as a part
  of this Registration Statement on Form S-8 (the &ldquo;<B>Registration Statement</B>&rdquo;) or as prospectuses or prospectus supplements
  pursuant to Rule 424 under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;). The foregoing information
  and the documents incorporated by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute
  a prospectus that meets the requirements of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient
  who receives common stock covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE
  PLAN ANNUAL INFORMATION.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We will provide to each Recipient a written statement
  advising of the availability of documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents
  are incorporated by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant to Rule 428(b) under
  the Securities Act without charge and upon written or oral request by contacting:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Vadim Mats</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chief Executive Officer</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">101 Eisenhower Pkwy Suite 300,</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Roseland, NJ, 07068</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 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; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents filed by the Company with
  the Securities and Exchange Commission (&ldquo;<B>SEC</B>&rdquo;) pursuant to the Securities Act and the Securities Exchange Act of 1934,
  as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), are incorporated herein by reference:</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">The </FONT><FONT STYLE="font-size: 10pt">Company&rsquo;s <FONT>Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390023025417/f10k2022_nftgaming.htm">Form 10-K</A> for the fiscal year ended December 31, 2022, filed with the SEC on March 31, 2023;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Current Reports on <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390023012955/ea173936-8k_thenftgame.htm">Form 8-K</A> (excluding any reports or portions thereof that are deemed to be furnished and not filed) filed with the SEC on February 17, 2023; </FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s common stock which is contained in the Company&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390023010306/ea173225-8a12b_nftgaming.htm">Form 8-A</A> filed on February 10, 2023 (File No. 001-41620) under the Exchange Act, including any amendments or reports filed with the SEC for the purpose of updating such description; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to 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 into this Registration Statement and to be a part hereof from the date of filing such reports and 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 herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 4. DESCRIPTION OF SECURITIES.</B></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">Not applicable.</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"><B>ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Section 102 of the Delaware General Corporation
  Law (the &ldquo;<B>DGCL</B>&rdquo;) permits a corporation to eliminate the personal liability of directors of a corporation to the corporation
  or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of
  loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend
  or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit.</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">Section 145 of the DGCL authorizes a court to
  award, or a corporation&rsquo;s board of directors to grant, indemnity to directors and officers in terms sufficiently broad to permit
  such indemnification under certain circumstances for liabilities, including reimbursement for expenses incurred, arising under the Securities
  Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our certificate of incorporation provides that
  we will indemnify our directors to the fullest extent permitted by Delaware law.</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">In addition, as permitted by Section 145 of the
  Delaware General Corporation Law our bylaws provide that we will indemnify our directors and executive officers for serving us in those
  capacities or for serving other business enterprises at our request, to the fullest extent permitted by Delaware law. Delaware law provides
  that a corporation may indemnify such person if such person acted in good faith and in a manner such person reasonably believed to be
  in or not opposed to the best interests of the corporation and, with respect to any criminal proceeding, had no reasonable cause to believe
  such person&rsquo;s conduct was unlawful. We may, in our discretion, indemnify other officers, employees and agents in those circumstances
  where indemnification is permitted by applicable law. We are required to advance expenses, as incurred, to our directors and executive
  officers in connection with defending a proceeding, except that such directors or executive officers shall undertake to repay such advances
  if it is ultimately determined that such person is not entitled to indemnification. We will not be obligated pursuant to our bylaws to
  indemnify any director or executive officer in connection with any proceeding (or part thereof) initiated by such person unless (i) such
  indemnification is expressly required to be made by law, (ii) the proceeding was authorized by our Board of Directors, (iii) such indemnification
  is provided by us, in our sole discretion, pursuant to the powers vested in the corporation under applicable law or (iv) such indemnification
  is required to be made pursuant to our restated bylaws. The rights conferred in our bylaws are not exclusive, and we are authorized to
  enter into indemnification agreements with our directors, officers, employees and agents and to obtain insurance to indemnify such persons.
  We may not retroactively amend our bylaw provisions to reduce our indemnification obligations to directors, officers, employees and agents.
  We may, to the fullest extent permitted by the Delaware Law, purchase and maintain insurance on behalf of any officer, director, employee
  and agent against any liability which may be asserted against such person.</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"><B>ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</B>.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</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"><B>ITEM 8. EXHIBITS.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein by reference.</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"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>ITEM 9. UNDERTAKINGS.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A. The undersigned Registrant hereby undertakes:</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">1. To file, during any period
  in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">(i) 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: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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 &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: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) To include any material
  information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to
  such information in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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"><I>Provided, however,</I>
  that paragraphs (A)(1)(i) and (A)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those
  paragraphs is contained in 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">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.</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">3. To remove from registration
  by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">B. 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.</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">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</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; 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 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 Roseland, State of New Jersey, on the 21<SUP>st</SUP> day of April 2023.</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>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>THE NFT GAMING COMPANY, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">By :</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Vadim Mats</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Vadim Mats</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">By :</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify"><FONT STYLE="font-size: 10pt"><I>/s/ Steven Shorr </I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Steven Shorr</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B><A NAME="a_001"></A>POWER
  OF ATTORNEY</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: justify"><FONT STYLE="background-color: white">KNOW ALL
  PERSONS BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Vadim Mats, with full power
  of substitution, his or her true and lawful attorney-in-fact to act for him or her in any and all capacities, to sign any and all amendments
  (including post-effective amendments) to this registration statement, and to file each of the same, with all exhibits thereto, and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in order to effectuate the same as fully, to all intents
  and purposes, as he or she could do in person, hereby ratifying and confirming all that said attorneys-in-fact or substitutes, or any
  of them, 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: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.</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="border-bottom: black 1.5pt solid; text-align: center; width: 38%"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 40%"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%">&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>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Vadim Mats</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">April 21, 2023</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">Vadim Mats</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">(Principle Executive Officer)</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Steven Shorr</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">April 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Steven Shorr</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(Principal Financial and Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Adam Holzer</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">April 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Adam Holzer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&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>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Alex Kisin</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">April 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Alex Kisin</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><I>/s/ Scott Grayson</I></FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt">April 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Scott Grayson</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EXHIBIT INDEX</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="border-bottom: black 1.5pt solid; text-align: justify; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1895618/000121390023009099/ea172926ex10-3_nftgaming.htm">The NFT Gaming Company, Inc. 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company&rsquo;s Registration Statement on Form S-1/A filed with the SEC on February 8, 2023).</A></FONT></TD></TR>
    <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea177251ex5-1_thenftgaming.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Sheppard, Mullin, Richter &amp; Hampton LLP</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea177251ex23-1_thenftgaming.htm">Consent of D. Brooks and Associates CPAs, P.A.</A></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><A HREF="ea177251ex5-1_thenftgaming.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Sheppard, Mullin, Richter &amp; Hampton LLP (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="background-color: #CCEEFF">
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on signature page)</A></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea177251ex-fee_thenftgaming.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea177251-s8_thenftgaming.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 48499}]
metadata_filer: {"company-data": {"conformed-name": "NFT Gaming Co Inc.", "cik": "0001895618", "assigned-sic": "7372", "irs-number": "873288897", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-271383", "film-number": "23836556"}, "business-address": {"street1": "101 EISENHOWER PKWY SUITE 300", "city": "ROSELAND", "state": "NJ", "zip": "07068", "phone": "973-275-7428"}, "mail-address": {"street1": "101 EISENHOWER PKWY SUITE 300", "city": "ROSELAND", "state": "NJ", "zip": "07068"}, "former-company": {"former-conformed-name": "NFT Gaming Co", "date-changed": "20211124"}}
text: As filed with the Securities and Exchange Commission
  on April 21, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  The NFT Gaming Company, Inc.
  (Exact name of registrant as specified in its charter)
  Delaware
  87-3288897
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  101 Eisenhower Pkwy Suite 300,
  Roseland, NJ, 07068
  (Address of Principal Executive Offices) (Zip Code)
  The NFT Gaming Company, Inc. 2022 Equity Incentive
  Plan
  (Full title of the plan)
  Vadim Mats
  Chief Executive Officer
  101 Eisenhower Pkwy Suite 300,
  Roseland, NJ, 07068
  (Name and address of agent for service)
  (973) 275-7428
  (Telephone number, including area code, of agent
  for service)
  With a copy to:
  Richard A. Friedman, Esq.
  Sheppard, Mullin, Richter & Hampton LLP
  30 Rockefeller
  Plaza
  New York,
  NY 10012
  Telephone:
  (212) 653-8700
  Facsimile:
  (212) 653-8701
  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.
  ☐
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  ITEM 1. PLAN INFORMATION.
  The NFT Gaming Company, Inc. (the "
  Company
  ")
  will provide each recipient (the "
  Recipients
  ") of a grant under The NFT Gaming Company, Inc. 2022 Equity Incentive
  Plan (the "
  Plan
  ") with documents that contain information related to the Plan, and other information including, but
  not limited to, the disclosure required by Item 1 of Form S-8, which information is not required to be and is not being filed as a part
  of this Registration Statement on Form S-8 (the "
  Registration Statement
  ") or as prospectuses or prospectus supplements
  pursuant to Rule 424 under the Securities Act of 1933, as amended (the "
  Securities Act
  "). The foregoing information
  and the documents incorporated by reference in response to Item 3 of Part II of this Registration Statement, taken together, constitute
  a prospectus that meets the requirements of Section 10(a) of the Securities Act. A Section 10(a) prospectus will be given to each Recipient
  who receives common stock covered by this Registration Statement, in accordance with Rule 428(b)(1) under the Securities Act.
  ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE
  PLAN ANNUAL INFORMATION.
  We will provide to each Recipient a written statement
  advising of the availability of documents incorporated by reference in Item 3 of Part II of this Registration Statement (which documents
  are incorporated by reference in this Section 10(a) prospectus) and of documents required to be delivered pursuant to Rule 428(b) under
  the Securities Act without charge and upon written or oral request by contacting:
  Vadim Mats
  Chief Executive Officer
  101 Eisenhower Pkwy Suite 300,
  Roseland, NJ, 07068
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.
  The following documents filed by the Company with
  the Securities and Exchange Commission ("
  SEC
  ") pursuant to the Securities Act and the Securities Exchange Act of 1934,
  as amended (the "
  Exchange Act
  "), are incorporated herein by reference:
  ●
  The
  Company's
  Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2022, filed with the SEC on March 31, 2023;
  ●
  The Company's Current Reports on
  Form 8-K
  (excluding any reports or portions thereof that are deemed to be furnished and not filed) filed with the SEC on February 17, 2023;
  ●
  The description of the Company's common stock which is contained in the Company's Registration Statement on
  Form 8-A
  filed on February 10, 2023 (File No. 001-41620) under the Exchange Act, including any amendments or reports filed with the SEC for the purpose of updating such description; and
  ●
  All other reports and documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) subsequent to 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 into this Registration Statement and to be a part hereof from the date of filing such reports and 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 herein or in any subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not constitute a part of this Registration Statement, except as so modified or superseded.
  ITEM 4. DESCRIPTION OF SECURITIES.
  Not applicable.
  ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.
  Not applicable.
  II-
  1
  ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.
  Section 102 of the Delaware General Corporation
  Law (the "
  DGCL
  ") permits a corporation to eliminate the personal liability of directors of a corporation to the corporation
  or its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of
  loyalty, failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend
  or approved a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit.
  Section 145 of the DGCL authorizes a court to
  award, or a corporation's board of directors to grant, indemnity to directors and officers in terms sufficiently broad to permit
  such indemnification under certain circumstances for liabilities, including reimbursement for expenses incurred, arising under the Securities
  Act.
  Our certificate of incorporation provides that
  we will indemnify our directors to the fullest extent permitted by Delaware law.
  In addition, as permitted by Section 145 of the
  Delaware General Corporation Law our bylaws provide that we will indemnify our directors and executive officers for serving us in those
  capacities or for serving other business enterprises at our request, to the fullest extent permitted by Delaware law. Delaware law provides
  that a corporation may indemnify such person if such person acted in good faith and in a manner such person reasonably believed to be
  in or not opposed to the best interests of the corporation and, with respect to any criminal proceeding, had no reasonable cause to believe
  such person's conduct was unlawful. We may, in our discretion, indemnify other officers, employees and agents in those circumstances
  where indemnification is permitted by applicable law. We are required to advance expenses, as incurred, to our directors and executive
  officers in connection with defending a proceeding, except that such directors or executive officers shall undertake to repay such advances
  if it is ultimately determined that such person is not entitled to indemnification. We will not be obligated pursuant to our bylaws to
  indemnify any director or executive officer in connection with any proceeding (or part thereof) initiated by such person unless (i) such
  indemnification is expressly required to be made by law, (ii) the proceeding was authorized by our Board of Directors, (iii) such indemnification
  is provided by us, in our sole discretion, pursuant to the powers vested in the corporation under applicable law or (iv) such indemnification
  is required to be made pursuant to our restated bylaws. The rights conferred in our bylaws are not exclusive, and we are authorized to
  enter into indemnification agreements with our directors, officers, employees and agents and to obtain insurance to indemnify such persons.
  We may not retroactively amend our bylaw provisions to reduce our indemnification obligations to directors, officers, employees and agents.
  We may, to the fullest extent permitted by the Delaware Law, purchase and maintain insurance on behalf of any officer, director, employee
  and agent against any liability which may be asserted against such person.
  ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
  .
  Not applicable.
  ITEM 8. EXHIBITS.
  See the attached Exhibit Index on the page immediately
  following the signature pages hereto, which is incorporated herein by reference.
  II-
  2
  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 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.
  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.
  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-
  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 Roseland, State of New Jersey, on the 21
  st
  day of April 2023.
  THE NFT GAMING COMPANY, INC.
  By :
  /s/ Vadim Mats
  Vadim Mats
  Chief Executive Officer
  (Principal Executive Officer)
  By :
  /s/ Steven Shorr
  Steven Shorr
  Chief Financial Officer
  (Principal Financial and Accounting Officer)
  POWER
  OF ATTORNEY
  KNOW ALL
  PERSONS BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Vadim Mats, with full power
  of substitution, his or her true and lawful attorney-in-fact to act for him or her in any and all capacities, to sign any and all amendments
  (including post-effective amendments) to this registration statement, and to file each of the same, with all exhibits thereto, and other
  documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact full power and authority
  to do and perform each and every act and thing requisite and necessary to be done in order to effectuate the same as fully, to all intents
  and purposes, as he or she could do in person, hereby ratifying and confirming all that said attorneys-in-fact or substitutes, or any
  of them, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Vadim Mats
  Chief Executive Officer and Director
  April 21, 2023
  Vadim Mats
  (Principle Executive Officer)
  /s/ Steven Shorr
  Chief Financial Officer
  April 21, 2023
  Steven Shorr
  (Principal Financial and Accounting Officer)
  /s/ Adam Holzer
  Director
  April 21, 2023
  Adam Holzer
  /s/ Alex Kisin
  Director
  April 21, 2023
  Alex Kisin
  /s/ Scott Grayson
  Director
  April 21, 2023
  Scott Grayson
  II-
  4
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  4.1
  The NFT Gaming Company, Inc. 2022 Equity Incentive Plan (Incorporated by reference to Exhibit 10.3 to the Company's Registration Statement on Form S-1/A filed with the SEC on February 8, 2023).
  5.1*
  Opinion of Sheppard, Mullin, Richter & Hampton LLP
  23.1*
  Consent of D. Brooks and Associates CPAs, P.A.
  23.2*
  Consent of Sheppard, Mullin, Richter & Hampton LLP (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on signature page)
  107*
  Filing Fee Table
  II-5