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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission
  on March 15, 2023</B></P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"></P>
  
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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; 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</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>HALL OF FAME
  RESORT &amp; ENTERTAINMENT COMPANY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><B>84-3235695 </B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(IRS Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Identification No.)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>2626 Fulton Drive NW, Canton, Ohio </B></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><B>44718 </B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Hall of Fame Resort &amp; Entertainment Company
  2023 Inducement Plan </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Michael Crawford<BR>
  Chief Executive Officer<BR>
  2626 Fulton Drive NW</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Canton, OH 44718<BR>
  (330) 458-9176</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-top: 0pt; margin-bottom: 0pt; 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-top: 0pt; margin-bottom: 0pt; text-align: center"><B>With copies to:</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; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>J. Steven Patterson, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B></B> <B>Scott D. McKinney, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B></B> <B>Alexander Abramenko, Esq.</B> <B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Hunton Andrews Kurth LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B></B> <B>2200 Pennsylvania Ave NW</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Washington, DC 20037</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>(202) 955-1500</B></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">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.&nbsp;&nbsp;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&nbsp;12b-2 of the Exchange Act.</P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding-right: 0.05in; padding-left: 0.05in; font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="text-align: left; width: 40%; padding-right: 0.05in; font-size: 10pt">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.05in; padding-left: 0.05in">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></P></TD>
      <TD STYLE="text-align: left; padding-right: 0.05in">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt"></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left; padding-right: 0.05in; padding-left: 0.05in">&nbsp;</TD>
      <TD STYLE="text-align: left; padding-right: 0.05in">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</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">Hall of Fame Resort &amp;
  Entertainment Company (the &ldquo;Company&rdquo;) has prepared this registration statement on Form&nbsp;S-8 to register 110,000 shares
  of the Company&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;), for issuance under the Hall of Fame
  Resort &amp; Entertainment Company 2023 Inducement Plan (the &ldquo;Plan&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">PART
  I</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 1.</FONT> Plan Information.*</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  documents containing the information specified in this Part I will be delivered as required by Rule 428(b)(1). Such documents are not
  required to be filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) as part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 2.</FONT> Registrant Information and Employee Plan Annual Information.*</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">As permitted by Rule 428 under the Securities Act this Registration
  Statement omits the information specified in Part I of Form S-8. The documents containing the information specified in Part I of Form
  S-8 will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. These documents need not be filed with the
  Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the
  Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant 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.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&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: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">PART
  II</FONT>&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 3.</FONT> Incorporation of Documents by Reference.</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 filed
  by the Company with the Commission pursuant to the Securities Act, and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;) are incorporated herein by reference and made a part hereof:</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">(a) The
  Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022012190/f10k2021_halloffame.htm">Form 10-K</A> for the year ended December 31, 2021, filed with the Commission on March 14, 2022 (File
  No. 001-38363);</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: 36pt">(b) The Company&rsquo;s Quarterly
  Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022025196/f10q0322_halloffame.htm">Form 10-Q</A> for the quarter ended March 31, 2022, filed with the Commission on May 10, 2022, Quarterly Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022046862/f10q0622_halloffame.htm">Form 10-Q</A> for
  the quarter ended June 30, 2022, filed with the Commission on August 11, 2022, and Quarterly Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022072201/f10q0922_halloffame.htm">Form 10-Q</A> for the quarter ended
  September 30, 2022, filed with the Commission on November 14, 2022 (File No. 001-38363);</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 36pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) The Company&rsquo;s
  Current Reports on Form 8-K, filed with the Commission on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022010246/ea156399-8k_halloffame.htm">March 2, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022011637/ea156712-8k_halloffame.htm">March 10, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022012323/ea156882-8k_halloffame.htm">March 15, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022015682/ea157506-8k_halloffame.htm">March 29, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022019862/ea158421-8k_halloffame.htm">April 14, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022022818/ea159089-8k_halloffame.htm">April 29, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022025374/ea159706-8k_halloffame.htm">May 11, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022026537/ea159932-8k_halloffame.htm">May 13, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022030158/ea160750-8k_halloffame.htm">May 27, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022032549/ea161507-8k_halloffame.htm">June 13, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022033630/ea161768-8k_halloffame.htm">June 17, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022034723/ea161979-8k_halloffame.htm">June 24, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022037670/ea162510-8k_halloffame.htm">July 6, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022046378/ea164112-8k_halloffame.htm">August 10, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022047038/ea164271-8k_halloffame.htm">August 12, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022054572/ea165444-8k_halloffame.htm">September 7, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022056383/ea165852-8k_halloffame.htm">September 16, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022057127/ea166027-8k_halloffame.htm">September 20, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022059999/ea166494-8k_halloffame.htm">September 29, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022060699/ea166531-8k_halloffame.htm">September 30, 2022</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022065987/ea167526-8k_halloffame.htm">October 25, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022070683/ea168341-8k_halloffame.htm">November 9, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022072434/ea168638-8k_halloffame.htm">November 14, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022074951/ea169184-8k_halloffame.htm">November 23, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022078593/ea169903-8k_halloffame.htm">December 9, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022082733/ea170824-8k_halloffame.htm">December 27, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390023002820/ea171555-8k_halloffame.htm">January
  13, 2023</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390023005718/ea172270-8k_halloffame.htm">January
  27, 2023</A> and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390023009312/ea173001-8k_halloffame.htm">February
  8, 2023</A> (in each case, excluding those portions furnished pursuant to Item
  2.02 and Item 7.01, if applicable) (File No. 001-38363); and</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">(d) The
  description of our Common Stock contained in our Current Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390020016991/ea123926-8k_halloffame.htm">Form 8-K</A> (File No. 001-38363), filed with the Commission on July 8,
  2020, as updated by the description of our Common Stock contained in Exhibit 4.11 to <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390022012190/f10k2021_halloffame.htm">Form 10-K</A> for the year ended December 31, 2021,
  filed with the Commission on March 14, 2022 (File No. 001-38363), including any amendments or reports filed for the purpose of
  updating such description.</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">All reports and other documents
  that we file in accordance with Sections&nbsp;13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  by this Registration Statement have been sold or that deregisters all securities covered hereby 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 of such documents.&nbsp;&nbsp;If
  any document that we file changes anything stated in this Registration Statement or in an earlier document that is incorporated into this
  Registration Statement, the later document will modify or supersede what is stated in this Registration Statement or the earlier document.&nbsp;&nbsp;Unless
  expressly incorporated by reference into this Registration Statement, nothing in this Item&nbsp;3 shall be deemed to incorporate information
  furnished by us on Form&nbsp;8-K (pursuant to the requirements of Regulation FD or otherwise) that, pursuant to and in accordance with
  the rules&nbsp;and regulations of the Commission, is not deemed &ldquo;filed&rdquo; for purposes of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 4.</FONT> Description of Securities</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 5.</FONT> Interests of Named Experts and Counsel</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <FONT STYLE="font-family: Times New Roman, Times, Serif">Item 6.</FONT> Indemnification of Officers and Directors</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">Section 145 of the Delaware
  General Corporation Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify directors and officers as well as other employees
  and individuals against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is
  made a party by reason of such person being or having been a director, officer, employee or agent of the registrant. The DGCL provides
  that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement,
  vote of stockholders or disinterested directors or otherwise. Our Certificate of Incorporation provides for indemnification by us of our
  directors and officers to the fullest extent permitted by the DGCL.</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">Section 102(b)(7) of the DGCL
  permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally liable
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any
  breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or
  which involve intentional misconduct or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases,
  redemptions or other distributions or (4) for any transaction from which the director derived an improper personal benefit. Our Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.</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">We maintain standard policies
  of insurance under which coverage is provided (1) to our directors and officers against loss arising from claims made by reason of breach
  of duty or other wrongful act, while acting in their capacity as our directors and officers, and (2) to us with respect to payments which
  may be made by us to such officers and directors pursuant to any indemnification provision contained in our Certificate of Incorporation
  and Bylaws or otherwise as a matter of law.</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: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Item 7. Exemption From Registration Claimed</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  
  
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Item 8. Exhibits</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&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="border-bottom: Black 1.5pt solid; text-align: left; width: 9%; vertical-align: bottom"><B>Exhibit</B>
  <B>Number</B></TD><TD STYLE="padding-bottom: 1.5pt; width: 1%; text-align: left"></TD><TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: left; width: 90%"><B>Description</B></TD>
  </TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex5-1_halloffame.htm">Opinion of Hunton Andrews Kurth LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>23.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex23-1_halloffame.htm">Consent of Marcum LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>23.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex5-1_halloffame.htm">Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>24.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="#p_001">Power of Attorney (contained on the signature page of this Registration Statement</A>)</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex99-1_halloffame.htm">Hall of Fame Resort &amp; Entertainment Company 2023 Inducement Plan</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>99.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex99-2_halloffame.htm">Form of Restricted Stock Unit Award under Hall of Fame Resort &amp; Entertainment Company 2023 Inducement Plan</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea174961ex-fee_halloffame.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> <B>Item 9.</B> <B>Undertakings</B></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; text-indent: 0.5in">(a) The
  undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(i) to
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;);</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; 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 Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to
  Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering
  price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; 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 0pt 0.5in; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided, however</I>, that: Paragraphs
  (a)(1)(i) and (a)(1)(ii) of this section 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 Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) that are incorporated by reference in the registration
  statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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 therein, 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 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; 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; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) 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 therein, 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">(c) Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
  claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
  officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</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: center"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>SIGNATURES</B></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">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 Canton, State of Ohio, on March 15, 2023.</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>&nbsp;</TD>
      <TD COLSPAN="3"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">HALL OF FAME RESORT &amp; ENTERTAINMENT COMPANY</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 31%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Michael Crawford</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael Crawford</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Executive Officer</I></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: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="p_001"></A>POWER
  OF ATTORNEY</B></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">Each of the undersigned, whose
  signature appears below, hereby constitutes and appoints Michael Crawford, Benjamin Lee and Tara Charnes, and each of them, his or her
  true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign any or all 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 necessary or appropriate to be done with respect to
  this registration statement or any amendments hereto in the premises, 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 any of them, or his or their substitute or
  substitutes, may lawfully do or cause to be done by virtue 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">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 date
  indicated.</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>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 30%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Signature</B></P></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 38%; font-size: 10pt; text-align: center"><B>Title</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 30%; font-size: 10pt; text-align: center"><B>Date</B></TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Michael Crawford</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Chief Executive Officer and Chairman </TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Michael Crawford</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(Principal Executive Officer)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Benjamin Lee</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Chief Financial Officer</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Benjamin Lee</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(Principal Financial and Accounting Officer)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Marcus LaMarr Allen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Marcus LaMarr Allen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Anthony J. Buzzelli</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Anthony J. Buzzelli</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ David Dennis</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">David Dennis</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ James J. Dolan</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">James J. Dolan</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Teri Wagner Flynn</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Teri Wagner Flynn</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Karl L. Holz</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Karl L. Holz</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Stuart Lichter</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Stuart Lichter</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Mary Owen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Mary Owen</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; vertical-align: bottom">/s/ Kimberly K. Schaefer</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">March 15, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Kimberly K. Schaefer</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea174961-s8_halloffame.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 59607}]
metadata_filer: {"company-data": {"conformed-name": "Hall of Fame Resort & Entertainment Co", "cik": "0001708176", "assigned-sic": "7990", "irs-number": "843235695", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-270572", "film-number": "23735941"}, "business-address": {"street1": "2626 FULTON DRIVE NW", "city": "CANTON", "state": "OH", "zip": "44718", "phone": "(412) 960-4687"}, "mail-address": {"street1": "2626 FULTON DRIVE NW", "city": "CANTON", "state": "OH", "zip": "44718"}, "former-company": [{"former-conformed-name": "Gordon Pointe Acquisition Corp.", "date-changed": "20180122"}, {"former-conformed-name": "Gordon Pointe Acqusition Corp.", "date-changed": "20170601"}]}
text: As filed with the Securities and Exchange Commission
  on March 15, 2023
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  HALL OF FAME
  RESORT & ENTERTAINMENT COMPANY
  (Exact name of registrant as specified in its charter)
  Delaware
  84-3235695
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  2626 Fulton Drive NW, Canton, Ohio
  44718
  (Address of Principal Executive Offices)
  (Zip Code)
  Hall of Fame Resort & Entertainment Company
  2023 Inducement Plan
  (Full title of the plan)
  Michael Crawford
  Chief Executive Officer
  2626 Fulton Drive NW
  Canton, OH 44718
  (330) 458-9176
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With copies to:
  J. Steven Patterson, Esq.
  Scott D. McKinney, Esq.
  Alexander Abramenko, Esq.
  Hunton Andrews Kurth LLP
  2200 Pennsylvania Ave NW
  Washington, DC 20037
  (202) 955-1500
  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.
  ☐
  EXPLANATORY NOTE
  Hall of Fame Resort &
  Entertainment Company (the "Company") has prepared this registration statement on Form S-8 to register 110,000 shares
  of the Company's common stock, par value $0.0001 per share (the "Common Stock"), for issuance under the Hall of Fame
  Resort & Entertainment Company 2023 Inducement Plan (the "Plan").
  PART
  I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.*
  The
  documents containing the information specified in this Part I will be delivered as required by Rule 428(b)(1). Such documents are not
  required to be filed with the Securities and Exchange Commission (the "Commission") as part of this Registration Statement.
  Item 2.
  Registrant Information and Employee Plan Annual Information.*
  *
  As permitted by Rule 428 under the Securities Act this Registration
  Statement omits the information specified in Part I of Form S-8. The documents containing the information specified in Part I of Form
  S-8 will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. These documents need not be filed with the
  Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the
  Securities Act. These documents and the documents incorporated by reference in this Registration Statement pursuant 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.
  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 Commission pursuant to the Securities Act, and the Securities Exchange Act of 1934, as amended (the "Exchange
  Act") are incorporated herein by reference and made a part hereof:
  (a) The
  Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2021, filed with the Commission on March 14, 2022 (File
  No. 001-38363);
  (b) The Company's Quarterly
  Report on
  Form 10-Q
  for the quarter ended March 31, 2022, filed with the Commission on May 10, 2022, Quarterly Report on
  Form 10-Q
  for
  the quarter ended June 30, 2022, filed with the Commission on August 11, 2022, and Quarterly Report on
  Form 10-Q
  for the quarter ended
  September 30, 2022, filed with the Commission on November 14, 2022 (File No. 001-38363);
  (c) The Company's
  Current Reports on Form 8-K, filed with the Commission on
  March 2, 2022
  ,
  March 10, 2022
  ,
  March 15, 2022
  ,
  March 29, 2022
  ,
  April 14, 2022
  ,
  April 29, 2022
  ,
  May 11, 2022
  ,
  May 13, 2022
  ,
  May 27, 2022
  ,
  June 13, 2022
  ,
  June 17, 2022
  ,
  June 24, 2022
  ,
  July 6, 2022
  ,
  August 10, 2022
  ,
  August 12, 2022
  ,
  September 7, 2022
  ,
  September 16, 2022
  ,
  September 20, 2022
  ,
  September 29, 2022
  ,
  September 30, 2022
  ,
  October 25, 2022
  ,
  November 9, 2022
  ,
  November 14, 2022
  ,
  November 23, 2022
  ,
  December 9, 2022
  ,
  December 27, 2022
  ,
  January
  13, 2023
  ,
  January
  27, 2023
  and
  February
  8, 2023
  (in each case, excluding those portions furnished pursuant to Item
  2.02 and Item 7.01, if applicable) (File No. 001-38363); and
  (d) The
  description of our Common Stock contained in our Current Report on
  Form 8-K
  (File No. 001-38363), filed with the Commission on July 8,
  2020, as updated by the description of our Common Stock contained in Exhibit 4.11 to
  Form 10-K
  for the year ended December 31, 2021,
  filed with the Commission on March 14, 2022 (File No. 001-38363), including any amendments or reports filed for the purpose of
  updating such description.
  All reports and other documents
  that we file in accordance with Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration
  Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered
  by this Registration Statement have been sold or that deregisters all securities covered hereby 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 of such documents.  If
  any document that we file changes anything stated in this Registration Statement or in an earlier document that is incorporated into this
  Registration Statement, the later document will modify or supersede what is stated in this Registration Statement or the earlier document.  Unless
  expressly incorporated by reference into this Registration Statement, nothing in this Item 3 shall be deemed to incorporate information
  furnished by us on Form 8-K (pursuant to the requirements of Regulation FD or otherwise) that, pursuant to and in accordance with
  the rules and regulations of the Commission, is not deemed "filed" for purposes of the Exchange Act.
  Item 4.
  Description of Securities
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel
  Not applicable.
  Item 6.
  Indemnification of Officers and Directors
  Section 145 of the Delaware
  General Corporation Law (the "DGCL") provides that a corporation may indemnify directors and officers as well as other employees
  and individuals against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is
  made a party by reason of such person being or having been a director, officer, employee or agent of the registrant. The DGCL provides
  that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement,
  vote of stockholders or disinterested directors or otherwise. Our Certificate of Incorporation provides for indemnification by us of our
  directors and officers to the fullest extent permitted by the DGCL.
  Section 102(b)(7) of the DGCL
  permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally liable
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any
  breach of the director's duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or
  which involve intentional misconduct or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases,
  redemptions or other distributions or (4) for any transaction from which the director derived an improper personal benefit. Our Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.
  We maintain standard policies
  of insurance under which coverage is provided (1) to our directors and officers against loss arising from claims made by reason of breach
  of duty or other wrongful act, while acting in their capacity as our directors and officers, and (2) to us with respect to payments which
  may be made by us to such officers and directors pursuant to any indemnification provision contained in our Certificate of Incorporation
  and Bylaws or otherwise as a matter of law.
  Item 7. Exemption From Registration Claimed
  Not applicable.
  II-
  1
  Item 8. Exhibits
  Exhibit
  Number
  Description
  5.1
  Opinion of Hunton Andrews Kurth LLP
  23.1
  Consent of Marcum LLP
  23.2
  Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1)
  24.1
  Power of Attorney (contained on the signature page of this Registration Statement
  )
  99.1
  Hall of Fame Resort & Entertainment Company 2023 Inducement Plan
  99.2
  Form of Restricted Stock Unit Award under Hall of Fame Resort & Entertainment Company 2023 Inducement Plan
  107
  Filing Fee Table
  Item 9.
  Undertakings
  (a) The
  undersigned registrant hereby undertakes:
  (1) To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i) to
  include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (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 Securities and Exchange Commission (the "Commission") pursuant to
  Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering
  price set forth in the "Calculation of Registration Fee" table in the effective registration statement; and
  (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) of this section 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 Securities Exchange Act of 1934, as amended (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 therein, and the offering of such securities at that time shall be deemed to
  be the initial bona fide offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b) The
  undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
  registrant's annual report pursuant to Section 13(a) or 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 therein, and the offering
  of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c) Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
  the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission
  such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a
  claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director,
  officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director,
  officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel
  the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification
  by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  2
  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 Canton, State of Ohio, on March 15, 2023.
  HALL OF FAME RESORT & ENTERTAINMENT COMPANY
  By:
  /s/ Michael Crawford
  Name:
  Michael Crawford
  Title:
  Chief Executive Officer
  POWER
  OF ATTORNEY
  Each of the undersigned, whose
  signature appears below, hereby constitutes and appoints Michael Crawford, Benjamin Lee and Tara Charnes, and each of them, his or her
  true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign any or all 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 necessary or appropriate to be done with respect to
  this registration statement or any amendments hereto in the premises, 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 any of them, or his or their substitute or
  substitutes, may lawfully do or cause to be done by virtue thereof.
  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 date
  indicated.
  Signature
  Title
  Date
  /s/ Michael Crawford
  Chief Executive Officer and Chairman
  March 15, 2023
  Michael Crawford
  (Principal Executive Officer)
  /s/ Benjamin Lee
  Chief Financial Officer
  March 15, 2023
  Benjamin Lee
  (Principal Financial and Accounting Officer)
  /s/ Marcus LaMarr Allen
  Director
  March 15, 2023
  Marcus LaMarr Allen
  /s/ Anthony J. Buzzelli
  Director
  March 15, 2023
  Anthony J. Buzzelli
  /s/ David Dennis
  Director
  March 15, 2023
  David Dennis
  /s/ James J. Dolan
  Director
  March 15, 2023
  James J. Dolan
  /s/ Teri Wagner Flynn
  Director
  March 15, 2023
  Teri Wagner Flynn
  /s/ Karl L. Holz
  Director
  March 15, 2023
  Karl L. Holz
  /s/ Stuart Lichter
  Director
  March 15, 2023
  Stuart Lichter
  /s/ Mary Owen
  Director
  March 15, 2023
  Mary Owen
  /s/ Kimberly K. Schaefer
  Director
  March 15, 2023
  Kimberly K. Schaefer
  3