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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 May 24, 2021 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 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: center"><B>&nbsp;</B></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, DC 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"></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>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 12pt"><B>1847 GOEDEKER INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">(Exact name of registrant as specified in its charter)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 50%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 48%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>83-3713938</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(State or other jurisdiction of<BR>
  incorporation or organization)</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(I.R.S. Employer<BR>
  Identification No.)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 74%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>3817 Millstone Parkway, St. Charles, MO</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 24%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>63301</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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      <TD STYLE="border-bottom: Black 1.5pt solid; width: 100%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><B>1847 GOEDEKER INC. 2020 EQUITY INCENTIVE PLAN</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">(Full title of the plan)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Douglas T. Moore<BR>
      Chief Executive Officer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>3817 Millstone Parkway </B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>St. Charles, MO 633301</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(888) 768-1710</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: center"><I>Copies to: </I></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>Louis A. Bevilacqua, Esq.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>BEVILACQUA PLLC</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1050 Connecticut Ave., N.W., Suite 500</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, DC &nbsp;20036</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(202) 869-0888</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center">(Name, address and telephone number, including area code, of agent for service)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></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">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 10%">&nbsp;</TD>
      <TD STYLE="width: 50%">Large accelerated filer &#9744;</TD>
      <TD STYLE="width: 40%">Accelerated filer &#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Non-accelerated filer &#9746;&nbsp;</TD>
      <TD>Smaller reporting company &#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Emerging growth company &#9746;</TD></TR>
    </TABLE>
  
  <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: 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. &#9744;</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"></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>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-weight: bold">Title of securities to be registered</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Amount to be registered<SUP>(1)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Proposed maximum offering price per share<SUP>(3)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Proposed maximum aggregate offering price</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount of registration fee</TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left; width: 52%">Common Stock, par value $0.0001 per share<FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>(2)</SUP></FONT></TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; text-align: right">450,000</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">5.925</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">2,666,250</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">290.89</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">Pursuant to Rule 416(a) of the Securities Act of 1933, as amended,
  this Registration Statement covers any additional shares of the Registrant&rsquo;s common stock that become issuable under the Registrant&rsquo;s
  2020 Equity Incentive Plan, as amended (the &ldquo;Plan&rdquo;), by reason of any stock dividend, stock split, recapitalization or other
  similar transaction effected without the Registrant&rsquo;s receipt of consideration that results in an increase in the number of the
  outstanding shares of common stock.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">This Form S-8 registers 450,000 additional shares of the Registrant&rsquo;s
  common stock for issuance under the Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">Estimated solely for the purpose of calculating the registration
  fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended, based upon the average of the high and low prices
  of the registrant&rsquo;s common stock reported on NYSE American on May 20, 2021.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  
  
  
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white">1847
  Goedeker Inc. (the &ldquo;Registrant&rdquo;) is filing this Registration Statement with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  to register 450,000 additional shares of its c</FONT>ommon stock, par value $0.0001 per share, under the Registrant&rsquo;s 2020 Equity
  Incentive Plan, as amended (the &ldquo;Plan&rdquo;). <FONT STYLE="font-family: Times New Roman, Times, Serif; background-color: white">In
  accordance with the instructional note to Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of
  the Form S-8 has been omitted from this Registration Statement.</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"><FONT STYLE="background-color: white">Pursuant
  to General Instruction E of&nbsp;Form S-8, the contents of the Registration Statement on&nbsp;Form S-8&nbsp;filed with the Commission
  on August 3, 2020 (File No. 333-240307) are hereby incorporated by reference in this Registration Statement to the extent not replaced
  hereby.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">The following
  documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:</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; text-indent: 0.5in"><FONT STYLE="background-color: white">(1)
  The Registrant&rsquo;s Annual Report on&nbsp;Form 10-K&nbsp;for the fiscal year ended December 31, 2020 filed on March 29, 2021 (the &ldquo;Annual
  Report&rdquo;); </FONT></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"><FONT STYLE="background-color: white">(2)
  The Registrant&rsquo;s Quarterly Report on&nbsp;Form 10-Q&nbsp;for the fiscal quarter ended March 31, 2021 filed on May 12, 2021; </FONT></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"><FONT STYLE="background-color: white">(3)
  The Registrant&rsquo;s Current Reports on&nbsp;Form 8-K&nbsp;filed on January 20, 2021, March 25, 2021, March 29, 2021, April 5, 2021
  and April 6, 2021; and </FONT></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"><FONT STYLE="background-color: white">(4)
  The description of the Registrant&rsquo;s common stock contained in the Registrant&rsquo;s Registration Statement on&nbsp;Form&nbsp;8-A&nbsp;(File&nbsp;No.&nbsp;
  001-39418)&nbsp;filed on July&nbsp;30, 2020 pursuant to Section&nbsp;12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), including any amendment or report filed for the purpose of updating such description, including&nbsp;Exhibit 4.1&nbsp;to
  the&nbsp;Annual Report. </FONT></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"><FONT STYLE="background-color: white">All other
  reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 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)
  on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement
  which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference herein and to be a part of this Registration Statement from the date of the filing of 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 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.</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"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: top; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 89%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1810140/000121390020019936/ea124905ex4-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amended and Restated Certificate of Incorporation of 1847 Goedeker Inc. (incorporated by reference to Exhibit 4.1 to the Registration Statement on Form S-8 filed on August 3, 2020)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1810140/000121390020009808/fs12019ex3-2_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Bylaws of 1847 Goedeker Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on April 22, 2020)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">5.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea141495ex5-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Opinion of Bevilacqua PLLC as to the legality of the shares</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea141495ex23-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Consent of Friedman LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">23.2*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea141495ex5-1_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Consent of Bevilacqua PLLC (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">24.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#b_001"><FONT STYLE="font-family: Times New Roman, Times, Serif">Power of Attorney (included on the signature page of this registration statement)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1810140/000121390021018284/f10k2020ex10-25_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">1847 Goedeker Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.25 to the Annual Report on Form 10-K filed on March 29, 2021)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">99.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1810140/000121390021024115/fs12021ex10-31_1847goedeker.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif">Amendment No. 1 to 1847 Goedeker Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.31 to the Registration Statement on Form S-1 filed on May 3, 2021)</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&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">&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, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of St. Louis, State of Missouri, on May 24, 2021.</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">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>1847 GOEDEKER INC.</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt; width: 60%">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 4%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%">/s/ Douglas T. Moore</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Douglas T. Moore</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="b_001"></A>POWER OF ATTORNEY</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">Each person whose signature appears below constitutes
  and appoints each of Douglas T. Moore and Robert D. Barry as his or her true and lawful attorneys-in-fact and agents with full power of
  substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes
  as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes,
  may lawfully do or cause to be done by virtue hereof.</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">Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</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"><B>SIGNATURE</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>TITLE</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>DATE</B></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 35%">/s/ Douglas T. Moore</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 45%">Chief Executive Officer and&#8239;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 18%">May 24, 2021</TD></TR>
    <TR>
      <TD>Douglas T. Moore</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director (principal executive officer)</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Robert D. Barry</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chief Financial Officer</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Robert D. Barry </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">(principal financial and accounting officer)</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Ellery W. Roberts</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Chairman of the Board</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Ellery W. Roberts</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Edward J. Tobin</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Edward J. Tobin</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Ellette A. Anderson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Ellette A. Anderson</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Clark R. Crosnoe</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Clark R. Crosnoe</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Paul A. Froning</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Paul A. Froning</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid">/s/ Glyn C. Milburn</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">Director</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">May 24, 2021</TD></TR>
    <TR>
      <TD>Glyn C. Milburn</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-2</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea141495-s8_1847goedeker.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 38248}]
metadata_filer: {"company-data": {"conformed-name": "1847 Goedeker Inc.", "cik": "0001810140", "assigned-sic": "5700", "irs-number": "833713938", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-256402", "film-number": "21950993"}, "business-address": {"street1": "3817 MILLSTONE PARKWAY", "city": "ST. CHARLES", "state": "MO", "zip": "63301", "phone": "8887681710"}, "mail-address": {"street1": "3817 MILLSTONE PARKWAY", "city": "ST. CHARLES", "state": "MO", "zip": "63301"}, "former-company": {"former-conformed-name": "1847 Goedecker Inc.", "date-changed": "20200420"}}
text: As filed with the Securities and Exchange Commission
  on May 24, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, DC 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER
  THE SECURITIES ACT OF 1933
  1847 GOEDEKER INC.
  (Exact name of registrant as specified in its charter)
  Delaware
  83-3713938
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  3817 Millstone Parkway, St. Charles, MO
  63301
  (Address of Principal Executive Offices)
  (Zip Code)
  1847 GOEDEKER INC. 2020 EQUITY INCENTIVE PLAN
  (Full title of the plan)
  Douglas T. Moore
  Chief Executive Officer
  3817 Millstone Parkway
  St. Charles, MO 633301
  (888) 768-1710
  Copies to:
  Louis A. Bevilacqua, Esq.
  BEVILACQUA PLLC
  1050 Connecticut Ave., N.W., Suite 500
  Washington, DC  20036
  (202) 869-0888
  (Name, address and telephone number, including area code, of agent for service)
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer ☐
  Accelerated filer ☐
  Non-accelerated filer ☒
  Smaller reporting company ☒
  Emerging growth company ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be registered
  (1)
  Proposed maximum offering price per share
  (3)
  Proposed maximum aggregate offering price
  Amount of registration fee
  Common Stock, par value $0.0001 per share
  (2)
  450,000
  $
  5.925
  $
  2,666,250
  $
  290.89
  (1)
  Pursuant to Rule 416(a) of the Securities Act of 1933, as amended,
  this Registration Statement covers any additional shares of the Registrant's common stock that become issuable under the Registrant's
  2020 Equity Incentive Plan, as amended (the "Plan"), by reason of any stock dividend, stock split, recapitalization or other
  similar transaction effected without the Registrant's receipt of consideration that results in an increase in the number of the
  outstanding shares of common stock.
  (2)
  This Form S-8 registers 450,000 additional shares of the Registrant's
  common stock for issuance under the Plan.
  (3)
  Estimated solely for the purpose of calculating the registration
  fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended, based upon the average of the high and low prices
  of the registrant's common stock reported on NYSE American on May 20, 2021.
  EXPLANATORY NOTE
  1847
  Goedeker Inc. (the "Registrant") is filing this Registration Statement with the Securities and Exchange Commission (the "Commission")
  to register 450,000 additional shares of its c
  ommon stock, par value $0.0001 per share, under the Registrant's 2020 Equity
  Incentive Plan, as amended (the "Plan").
  In
  accordance with the instructional note to Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of
  the Form S-8 has been omitted from this Registration Statement.
  Pursuant
  to General Instruction E of Form S-8, the contents of the Registration Statement on Form S-8 filed with the Commission
  on August 3, 2020 (File No. 333-240307) are hereby incorporated by reference in this Registration Statement to the extent not replaced
  hereby.
  PART II
  INFORMATION REQUIRED
  IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following
  documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:
  (1)
  The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2020 filed on March 29, 2021 (the "Annual
  Report");
  (2)
  The Registrant's Quarterly Report on Form 10-Q for the fiscal quarter ended March 31, 2021 filed on May 12, 2021;
  (3)
  The Registrant's Current Reports on Form 8-K filed on January 20, 2021, March 25, 2021, March 29, 2021, April 5, 2021
  and April 6, 2021; and
  (4)
  The description of the Registrant's common stock contained in the Registrant's Registration Statement on Form 8-A (File No. 
  001-39418) filed on July 30, 2020 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), including any amendment or report filed for the purpose of updating such description, including Exhibit 4.1 to
  the Annual Report.
  All other
  reports and documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 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)
  on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement
  which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference herein and to be a part of this Registration Statement from the date of the filing of 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 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 8. Exhibits.
  Exhibit No.
  Description
  4.1
  Amended and Restated Certificate of Incorporation of 1847 Goedeker Inc. (incorporated by reference to Exhibit 4.1 to the Registration Statement on Form S-8 filed on August 3, 2020)
  4.2
  Bylaws of 1847 Goedeker Inc. (incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on April 22, 2020)
  5.1*
  Opinion of Bevilacqua PLLC as to the legality of the shares
  23.1*
  Consent of Friedman LLP
  23.2*
  Consent of Bevilacqua PLLC (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this registration statement)
  99.1
  1847 Goedeker Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.25 to the Annual Report on Form 10-K filed on March 29, 2021)
  99.2
  Amendment No. 1 to 1847 Goedeker Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.31 to the Registration Statement on Form S-1 filed on May 3, 2021)
  *
  Filed herewith
  II-
  1
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of St. Louis, State of Missouri, on May 24, 2021.
  1847 GOEDEKER INC.
  By:
  /s/ Douglas T. Moore
  Douglas T. Moore
  Chief Executive Officer
  POWER OF ATTORNEY
  Each person whose signature appears below constitutes
  and appoints each of Douglas T. Moore and Robert D. Barry as his or her true and lawful attorneys-in-fact and agents with full power of
  substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or all amendments (including
  post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and other documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do
  and perform each and every act and thing requisite and necessary to be done in and about the foregoing, as fully to all intents and purposes
  as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or their substitutes,
  may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.
  SIGNATURE
  TITLE
  DATE
  /s/ Douglas T. Moore
  Chief Executive Officer and
  May 24, 2021
  Douglas T. Moore
  Director (principal executive officer)
  /s/ Robert D. Barry
  Chief Financial Officer
  May 24, 2021
  Robert D. Barry
  (principal financial and accounting officer)
  /s/ Ellery W. Roberts
  Chairman of the Board
  May 24, 2021
  Ellery W. Roberts
  /s/ Edward J. Tobin
  Director
  May 24, 2021
  Edward J. Tobin
  /s/ Ellette A. Anderson
  Director
  May 24, 2021
  Ellette A. Anderson
  /s/ Clark R. Crosnoe
  Director
  May 24, 2021
  Clark R. Crosnoe
  /s/ Paul A. Froning
  Director
  May 24, 2021
  Paul A. Froning
  /s/ Glyn C. Milburn
  Director
  May 24, 2021
  Glyn C. Milburn
  II-2