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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333 -_______</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on August 24, 2023</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">REGISTRATION STATEMENT UNDER THE SECURITIES ACT
  OF 1933</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>Medigus Ltd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of Registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Israel</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">(IRS Employer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">incorporation or Organization)</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: center"><FONT STYLE="font-size: 10pt">Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>10 HaNechoshet Street Tel-Aviv, 6971072, Israel
  </B>(Address of principal executive offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2013 Share Option and 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Puglisi &amp; Associates</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>850 Library Avenue, Suite 204,</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Newark, DE, 19711, USA</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: 303-738-6680</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address, including zip code, and 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 copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Shachar Hadar, Adv.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Meitar | Law Offices<BR>
  16 Abba Hillel Silver Rd.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Ramat Gan 5250608&nbsp;Israel</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">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="width: 40%; padding: 0.25pt"><FONT STYLE="font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></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">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">This registration statement
  on form S-8 (the &ldquo;Registration Statement) is being filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  or the purpose of registering an additional 6,000,000 ordinary shares of no par value of the Company, which may be issued under Medigus&rsquo;
  (&ldquo;the &ldquo;Registrant&rdquo; or Company&rdquo;) 2013 Share Option and Incentive&nbsp;Plan (the &ldquo;Plan&rdquo;). In accordance
  with General Instruction E of Form S-8, the contents of the Company&rsquo;s registration statements on Form S-8 (File No. <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000117891315002798/zk1517300.htm">333-206803</A>,
  <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390017010731/fs82017_medigusltd.htm">333-221019</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390019001439/fs82019_medigusltd.htm">333-229429</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390021041043/ea145291-s8_medigusltd.htm">333-258624</A>) relating to the Plan, filed with the Commission on September 8, 2015, October 19, 2017, January
  30, 2019 and August 9, 2021, respectively, are incorporated herein by reference except for Items 3 and 8 of the Company&rsquo;s Registration
  Statement, which are included in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B>&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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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; 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">The following documents, which
  have been filed with the Commission by the Company, are incorporated herein by reference into 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>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390023036036/f20f2022_medigusltd.htm">Form 20-F</A> for the fiscal year ended on December 31, 2022, filed with the Commission on May 3, 2023, or the 2022 Form 20-F;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify; text-indent: -0.25in">&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: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt; background-color: white">The description of our ordinary shares, of no par value, and the American Depositary Shares representing the ordinary shares, contained in the Company&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1618500/000117891315001517/zk1516693.htm" STYLE="-sec-extract: exhibit">Form 20-F</A> filed with the Commission on May 7, 2015, as updated by <A HREF="https://www.sec.gov/Archives/edgar/data/1618500/000121390023036036/f20f2022ex2-3_medigusltd.htm" STYLE="-sec-extract: exhibit">Exhibit 2.3</A> to the 2022 Form 20-F, and any amendment or report filed for the purpose of further updating that description</FONT><FONT STYLE="font-size: 10pt">; and &nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Our Reports on Form 6-K furnished to the Commission pursuant to Section
  13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act&rdquo;</U>) on <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390023046528/ea179852-6k_medigusltd.htm">June 6, 2023</A></FONT>, <FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390023053517/ea181141-6k_medigus.htm">June 30, 2023</A>, and <A HREF="http://www.sec.gov/Archives/edgar/data/1618500/000121390023064515/ea183081-6k_medigus.htm">August 8, 2023</A>.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In addition, all documents
  subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and certain
  Reports on Form 6-K furnished by the Company to the Commission (which indicate on their cover pages that they are incorporated herein
  by reference), 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 have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing or furnishing of such documents
  or reports, to the extent not superseded by documents or reports subsequently filed or made.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 27.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <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="width: 9%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt">EXHIBIT&nbsp;NO.</FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt">DESCRIPTION OF DOCUMENT</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea183957ex5-1_medigus.htm"><FONT STYLE="font-size: 10pt">Opinion of Meitar | Law Offices as to the legality of the securities being registered.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea183957ex23-1_medigus.htm">Consent of Brightman Almagor Zohar and Co., Certified Public Accountants (Isr.), a firm in the Deloitte Global Network, independent registered public accounting firm for Medigus Ltd.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="ea183957ex5-1_medigus.htm"><FONT STYLE="font-size: 10pt">Consent of Meitar | Law Offices (included in Exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><A HREF="#signature"><FONT STYLE="font-size: 10pt">Power of Attorney (included on the signature page of this Registration Statement).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1618500/000117891315001517/exhibit_4-6.htm" STYLE="-sec-extract: exhibit">Medigus Ltd. 2013 Share Option and Incentive Plan (incorporated by reference to Exhibit 4.6 to the Registrant&rsquo;s annual report&nbsp;on Form 20-F (File No&nbsp;001-37381), filed with the Commission on May 7, 2015).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; text-align: justify"><A HREF="ea183957ex-fee_medigus.htm">F<FONT STYLE="font-size: 10pt">iling Fee Calculation</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><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><A NAME="signature"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">Pursuant to the requirements
  of the Securities Act, 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 Tel-Aviv, Israel on the 24<SUP>th</SUP> day of August, 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 STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Medigus Ltd.</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 5%; padding: 0.25pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="width: 35%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Liron Carmel</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Liron Carmel</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 247.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">We, the undersigned
  directors and/or officers of the Registrant, hereby severally constitute and appoint Liron Carmel and Tali Dinar, and each of them
  singly, our true and lawful attorneys, with full power to any of them, and to each of them singly, to sign for us and in our names
  in the capacities indicated below the registration statement on Form&nbsp;S-8 filed herewith, and any and all amendments to said
  registration statement, and any registration statement filed pursuant to Rule&nbsp;462(b) under the Securities Act of 1933, as amended, and to
  file or cause to be filed the same, with all exhibits thereto and other documents in connection therewith, with the Commission,
  granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in connection therewith, as fully to all intents and purposes as each of them might or could do in person,
  and hereby ratifying and confirming all that said attorneys, and each of them, or their substitute or substitutes, shall do or cause
  to be done by virtue of this Power of Attorney.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated
  as of the 24<SUP>th</SUP> day of August, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 40%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 5%; padding: 0.25pt 0.25pt 1.75pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 55%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Liron Carmel</I></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer (principal executive officer)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Liron Carmel</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Tali Dinar</I></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Chief Financial Officer (principal financial and accounting officer)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Tali Dinar</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Eliyahu Yoresh</I></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Eliyahu Yoresh</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Kineret Tzedef</I></FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Kineret Tzedef</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Eli Cohen</I></FONT></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Eli Cohen</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Ronen Rosenbloom</I></FONT></TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt 0.25pt 1.75pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Ronen Rosenbloom</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 30.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 30.8pt"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 30.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE OF THE
  REGISTRANT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 29.7pt">Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Medigus Ltd. has
  signed this Registration Statement on this 24<SUP>th</SUP> day of August, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Puglisi &amp; Associates</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 5%; padding: 0.25pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="width: 35%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt"><FONT STYLE="font-size: 10pt"><I>/s/ Donald
  J. Puglisi</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Donald J. Puglisi</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
      <TD STYLE="padding: 0.25pt"><FONT STYLE="font-size: 10pt">Managing Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-3</P>
  
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text: Registration No. 333 -_______
  As filed with the Securities and Exchange Commission
  on August 24, 2023
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES ACT
  OF 1933
  Medigus Ltd.
  (Exact name of Registrant as specified in its charter)
  Israel
  Not Applicable
  (State or other jurisdiction of
  (IRS Employer
  incorporation or Organization)
  Identification No.)
  10 HaNechoshet Street Tel-Aviv, 6971072, Israel
  (Address of principal executive offices)
  2013 Share Option and Incentive Plan
  (Full title of the plan)
  Puglisi & Associates
  850 Library Avenue, Suite 204,
  Newark, DE, 19711, USA
  Tel: 303-738-6680
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With copies to:
  Shachar Hadar, Adv.
  Meitar | Law Offices
  16 Abba Hillel Silver Rd.
  Ramat Gan 5250608 Israel
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
  accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This registration statement
  on form S-8 (the "Registration Statement) is being filed with the Securities and Exchange Commission (the "Commission")
  or the purpose of registering an additional 6,000,000 ordinary shares of no par value of the Company, which may be issued under Medigus'
  ("the "Registrant" or Company") 2013 Share Option and Incentive Plan (the "Plan"). In accordance
  with General Instruction E of Form S-8, the contents of the Company's registration statements on Form S-8 (File No.
  333-206803
  ,
  333-221019
  ,
  333-229429
  and
  333-258624
  ) relating to the Plan, filed with the Commission on September 8, 2015, October 19, 2017, January
  30, 2019 and August 9, 2021, respectively, are incorporated herein by reference except for Items 3 and 8 of the Company's Registration
  Statement, which are included in this Registration Statement.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents, which
  have been filed with the Commission by the Company, are incorporated herein by reference into this Registration Statement:
  (a)
  The Company's Annual Report on
  Form 20-F
  for the fiscal year ended on December 31, 2022, filed with the Commission on May 3, 2023, or the 2022 Form 20-F;
  (b)
  The description of our ordinary shares, of no par value, and the American Depositary Shares representing the ordinary shares, contained in the Company's Annual Report on
  Form 20-F
  filed with the Commission on May 7, 2015, as updated by
  Exhibit 2.3
  to the 2022 Form 20-F, and any amendment or report filed for the purpose of further updating that description
  ; and
  (c)
  Our Reports on Form 6-K furnished to the Commission pursuant to Section
  13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (the "
  Exchange Act"
  ) on
  June 6, 2023
  ,
  June 30, 2023
  , and
  August 8, 2023
  .
  In addition, all documents
  subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and certain
  Reports on Form 6-K furnished by the Company to the Commission (which indicate on their cover pages that they are incorporated herein
  by reference), 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 have been sold or which deregisters all securities then remaining unsold, shall be deemed
  to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing or furnishing of such documents
  or reports, to the extent not superseded by documents or reports subsequently filed or made.
  Item 8. Exhibits
  EXHIBIT NO.
  DESCRIPTION OF DOCUMENT
  5.1*
  Opinion of Meitar | Law Offices as to the legality of the securities being registered.
  23.1*
  Consent of Brightman Almagor Zohar and Co., Certified Public Accountants (Isr.), a firm in the Deloitte Global Network, independent registered public accounting firm for Medigus Ltd.
  23.2*
  Consent of Meitar | Law Offices (included in Exhibit 5.1).
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement).
  99.1
  Medigus Ltd. 2013 Share Option and Incentive Plan (incorporated by reference to Exhibit 4.6 to the Registrant's annual report on Form 20-F (File No 001-37381), filed with the Commission on May 7, 2015).
  107*
  F
  iling Fee Calculation
  *
  Filed herewith.
  II-
  1
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act, 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 Tel-Aviv, Israel on the 24
  th
  day of August, 2023.
  Medigus Ltd.
  By:
  /s/ Liron Carmel
  Name:
  Liron Carmel
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY
  We, the undersigned
  directors and/or officers of the Registrant, hereby severally constitute and appoint Liron Carmel and Tali Dinar, and each of them
  singly, our true and lawful attorneys, with full power to any of them, and to each of them singly, to sign for us and in our names
  in the capacities indicated below the registration statement on Form S-8 filed herewith, and any and all amendments to said
  registration statement, and any registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and to
  file or cause to be filed the same, with all exhibits thereto and other documents in connection therewith, with the Commission,
  granting unto said attorneys, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in connection therewith, as fully to all intents and purposes as each of them might or could do in person,
  and hereby ratifying and confirming all that said attorneys, and each of them, or their substitute or substitutes, shall do or cause
  to be done by virtue of this Power of Attorney.
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated
  as of the 24
  th
  day of August, 2023.
  Signature
  Title
  /s/ Liron Carmel
  Chief Executive Officer (principal executive officer)
  Liron Carmel
  /s/ Tali Dinar
  Chief Financial Officer (principal financial and accounting officer)
  Tali Dinar
  /s/ Eliyahu Yoresh
  Chairman of the Board of Directors
  Eliyahu Yoresh
  /s/ Kineret Tzedef
  Director
  Kineret Tzedef
  /s/ Eli Cohen
  Director
  Eli Cohen
  /s/ Ronen Rosenbloom
  Director
  Ronen Rosenbloom
  II-
  2
  SIGNATURE OF AUTHORIZED REPRESENTATIVE OF THE
  REGISTRANT
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Medigus Ltd. has
  signed this Registration Statement on this 24
  th
  day of August, 2023.
  Puglisi & Associates
  By:
  /s/ Donald
  J. Puglisi
  Name:
  Donald J. Puglisi
  Title:
  Managing Director
  II-3