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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 December 2,
  2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P>
  
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  <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; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Foresight Autonomous Holdings 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: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>State of Israel</B></FONT></TD>
      <TD STYLE="width: 2%; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 49%; border-bottom: black 1.5pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>7 Golda Meir, Ness Ziona, 7414001 Israel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Foresight Autonomous Holdings Ltd. 2016 Equity
  Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sullivan &amp; Worcester LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>1633 Broadway, New York, NY 10019</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>212-660-5000</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, address and telephone number of agent for
  service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">COPIES TO:</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%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Oded Har-Even, Esq.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Ron Ben-Bassat, Esq.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Sullivan &amp; Worcester LLP</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">1633 Broadway</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">New York, NY 10019</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(212)-660-3000</P></TD>
      <TD STYLE="width: 50%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Eitan Shmueli, Adv.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Gregory Irgo, Adv.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Lipa Meir &amp; Co</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">2 Weitzman St</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Tel Aviv 6423902, Israel</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(972) 3-607-0690</P></TD></TR>
    </TABLE>
  <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: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo;
  in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 23%"><FONT STYLE="font-size: 10pt">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="width: 44%">&nbsp;</TD>
      <TD STYLE="width: 33%"><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><FONT STYLE="font-size: 10pt">Non-accelerated filer &#9746;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</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. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The purpose of this Registration Statement on Form S-8, or the Registration
  Statement, is to register 18,500,000 additional Ordinary Shares of Foresight Autonomous Holdings Ltd., the &ldquo;Registrant&rdquo; or
  the &ldquo;Company,&rdquo; to be reserved for issuance under the Foresight Autonomous Holdings Ltd. 2016 Equity Incentive Plan, or the
  &ldquo;Plan,&rdquo; which are in addition to the 41,923,073 Ordinary Shares under the Plan registered on the Company&rsquo;s Registration
  Statements on Form S-8 filed by the Registrant with the Securities and Exchange Commission, or the &ldquo;Commission,&rdquo; on June 26,
  2020 (Commission File No. 333- 239474) and on February 15, 2019 (Commission File No. 333-229716), or the &ldquo;Prior Registration Statements.&rdquo;</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: 36pt">This Registration Statement relates to securities of the same class
  as those to which the Prior Registration Statements relate and is submitted in accordance with General Instruction E to Form S-8 regarding
  registration of Additional Securities. Pursuant to Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated
  herein by reference and made part of this Registration Statement, except as amended hereby.</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; text-align: justify; text-indent: 0.5in">The increase in the number
  of Ordinary Shares authorized for issuance under the Plan was approved by the board of directors of the Company on November 24, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</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: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</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; text-align: justify; text-indent: 0.5in">The documents containing the information required in Part I of this
  registration statement have been or will be sent or given to participating employees of the Plan as specified in Rule&nbsp;428(b)(1)&nbsp;under
  the&nbsp;Securities Act of 1933, as amended, or the&nbsp;Securities Act, in accordance with the rules and regulations of the United States
  Securities and Exchange Commission, or the Commission. Such documents are not being filed with the Commission either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424&nbsp;of the&nbsp;Securities Act. These documents and
  the documents incorporated by reference into 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.</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>
  
  <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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">The following additional documents,
  which have been filed by the Registrant with the Commission are incorporated by reference in and made a part of this Registration Statement,
  as of their respective dates:</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">
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      <TD STYLE="width: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1691221/000121390022016879/f20f2021_foresight.htm">Form 20-F</A> for the fiscal year ended December 31, 2021, filed with the Commission on March 31, 2022;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&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: 0.25in; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 0.25in; text-align: justify"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Registrant&rsquo;s Reports on Form 6-K
      furnished to the Commission&nbsp;on <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022000719/ea153520-6k_foresight.htm">January 5, 2022</A> (with respect to the first two paragraphs and the section titled
      &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022001220/ea153742-6k_foresightauto.htm">January 10, 2022</A> (with respect to the first two paragraphs and the section titled
      &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022001650/ea153895-6k_foresight.htm">January 12, 2022</A> (with respect to the first two paragraphs and the section titled
      &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022004363/ea154681-6k_foresightauto.htm">January 31, 2022</A> (with respect to the first three paragraphs and the section titled
      &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022004499/ea154699-6k_foresightauto.htm">January 31, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022006269/ea155323-6k_foresight.htm">February 10, 2022</A> (with respect to the first two paragraphs and the section
      titled &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022008807/ea156063-6k_foresight.htm">February 23, 2022</A> (with respect to the first two paragraphs and the section titled
      &ldquo;Forward-Looking Statements), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022016772/ea157753-6k_foresightauto.htm">March 31, 2022</A> (with respect to&nbsp;the <FONT STYLE="background-color: white">first two
      paragraphs, the sections titled &ldquo;Fourth Quarter 2021 Financial Results,&rdquo; &ldquo;Full Year 2021 Financial Results,&rdquo;
      &ldquo;Balance Sheet Highlights,&rdquo; &ldquo;Fourth Quarter Corporate Highlights,&rdquo; &ldquo;Use of Non-GAAP Financial
      Results,&rdquo; and &ldquo;Forward-Looking Statements,&rdquo; and the financial statements&nbsp;</FONT>in the press release attached
      as Exhibit 99.1 to the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022023160/ea159203-6k_foresightauto.htm">May 2, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022029407/ea160585-6k_foresight.htm">May 25, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022029765/ea160669-6k_foresight.htm">May 26, 2022</A> (with respect to&nbsp;the <FONT STYLE="background-color: white">first
      two paragraphs, the sections titled &ldquo;First Quarter 2022 Financial Results,&rdquo; &ldquo;Balance Sheet Highlights,&rdquo;
      &ldquo;First Quarter Corporate Highlights,&rdquo; and &ldquo;Forward-Looking Statements,&rdquo; and the GAAP financial
      statements&nbsp;</FONT>in the press release attached as Exhibit 99.1 to the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022030103/ea160671-6k_foresightauto.htm">May 27, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022032795/ea161585-6k_foresightauto.htm">June 14, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022032922/ea161624-6k_foresightauto.htm">June 15, 2022</A>
      (with respect to the&nbsp;<FONT STYLE="background-color: white">first two paragraphs and the section titled &ldquo;Forward-Looking
      Statements&rdquo;&nbsp;</FONT>in the press release attached as Exhibit 99.1 to the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022035035/ea162091-6k_foresightauto.htm">June 27, 2022</A> (with respect
      to&nbsp;the <FONT STYLE="background-color: white">first four paragraphs and the section titled &ldquo;Forward-Looking
      Statements&rdquo;&nbsp;</FONT>in the press release attached as Exhibit 99.1 to the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022037931/ea162567-6k_foresightauto.htm">July 7, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022043392/ea163651-6k_foresight.htm">August 1, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1691221/000121390022049684/ea164460-6k_foresight.htm">August 19, 2022</A> (with respect to the&nbsp;<FONT STYLE="background-color: white">first two paragraphs, the sections titled &ldquo;Second
      Quarter 2022 Financial Results,&rdquo; &ldquo;Balance Sheet Highlights,&rdquo; &ldquo;Second Quarter Corporate Highlights,&rdquo;
      and &ldquo;Forward-Looking Statements,&rdquo; and the GAAP financial statements&nbsp;</FONT>in the press release attached as Exhibit
      99.1, the financial statements attached as Exhibit 99.2, and the management&rsquo;s discussion and analysis attached as exhibit 99.3
      to the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022053191/ea165270-6k_foresightauto.htm">September 1, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022054507/ea165424-6k_foresightauto.htm">September 7, 2022</A> (with respect to&nbsp;the <FONT STYLE="background-color: white">first three
      paragraphs and the section titled &ldquo;Forward-Looking Statements&rdquo;</FONT> in the press release attached as Exhibit 99.1 to
      the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022055596/ea165709-6k_foresight.htm">September 13, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022059554/ea166416-6k_foresight.htm">September 28, 2022</A> (with respect to the<FONT STYLE="background-color: white">&nbsp;first four
      paragraphs and the section titled &ldquo;Forward-Looking Statements&rdquo;</FONT> in the press release attached as Exhibit 99.1 to
      the Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022065236/ea167371-6k_foresight.htm">October 20, 2022</A> (with respect to&nbsp;the <FONT STYLE="background-color: white">first, third and fifth paragraphs
      and the section titled &ldquo;Forward-Looking Statements&rdquo;&nbsp;</FONT>in the press release attached as Exhibit 99.1 to the
      Form 6-K), <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022072994/ea168804-6k_foresight.htm">November 16, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022074573/ea169144-6k_foresight.htm">November 22, 2022</A> (with respect to t<FONT STYLE="background-color: white">he first two paragraphs, the
      sections titled &ldquo;Third Quarter and Recent Corporate Highlights,&rdquo; &ldquo;Third Quarter 2022 Financial Results,&rdquo;
      &ldquo;Balance Sheet Highlights,&rdquo; and &ldquo;Forward-Looking Statements,&rdquo; and the GAAP financial statements in the press
      release attached as Exhibit 99.1 to the Form 6-K)</FONT> and <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390022075240/ea169261-6k_foresight.htm">November 25, 2022</A>; and</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px; text-align: justify">&nbsp;</TD>
      <TD STYLE="width: 24px; text-align: justify"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Company&rsquo;s Ordinary Shares and ADSs contained in the Company&rsquo;s registration statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390017006053/f20fr12b2017a1_foresightauto.htm">Form 20-F</A> filed with the SEC pursuant to the Securities Exchange Act of 1934, as amended, or the Exchange Act, on June 1, 2017 (File No. 001-38094), as amended by Exhibit 2.2 to the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1691221/000121390022016879/f20f2021_foresight.htm">Form 20-F</A> for the year ended December 31, 2021, and including any further amendment or report filed or to be filed for the purpose of updating such description.</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; text-indent: 36pt">In addition to the foregoing, all documents subsequently filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the
  Registrant which state that they are incorporated by reference herein, prior to the filing of a post-effective amendment which indicates
  that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.</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: 36pt">Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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: top; background-color: rgb(204,238,255)">
      <TD STYLE="width: 9%"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: justify; width: 90%"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390019016163/f6k0819ex99-1i_foresight.htm">Articles of Association of Foresight Autonomous Holdings Ltd. (unofficial English translation from Hebrew original), filed as part of Exhibit 99.1.1 to Form 6-K filed on August 16, 2019, and incorporated herein by reference.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea169451ex5-1_foresightauto.htm">Opinion of Lipa Meir &amp; Co.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea169451ex23-1_foresightauto.htm">Consent of Brightman Almagor Zohar &amp; Co. Certified Public Accountants A Firm in the Deloitte Global Network.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea169451ex5-1_foresightauto.htm">Consent of Lipa Meir &amp; Co (included in the opinion filed as Exhibit 5.1 to this Registration Statement).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="#s_001">Power of Attorney (included on signature page)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1691221/000121390017004924/f20fr12b2017ex4vi_foresight.htm">Foresight Autonomous Holdings Ltd. 2016 Equity Incentive Plan (unofficial English translation from Hebrew original), filed as Exhibit 4.6 to Form 20-F (File No. 001-38094) filed on March 27, 2018, and incorporated herein by reference.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107*</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><A HREF="ea169451ex-fee_foresightauto.htm">Filing Fee Table</A>&nbsp;</P>
  
  
  </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: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="s_001"></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; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities Act of 1933, as amended,
  the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
  duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of Ness Ziona, State of Israel, on December 2, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3"><FONT STYLE="font-size: 10pt"><B>FORESIGHT AUTONOMOUS HOLDINGS LTD.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Haim Siboni</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:&nbsp; </FONT></TD>
      <TD STYLE="width: 31%"><FONT STYLE="font-size: 10pt">Haim Siboni</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title: </FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY AND 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; text-align: justify; text-indent: 0.5in">We, the undersigned officers and directors of Foresight
  Autonomous Holdings Ltd., hereby severally constitute and appoint Haim Siboni and Eli Yoresh, and each of them individually, our true
  and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements, including
  any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents
  in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority to do and perform
  each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he or
  she might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement signed
  by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities Act,
  this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 28%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 50%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Haim Siboni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer and Chairman of the Board</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Haim Siboni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(principal executive officer)&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Eli Yoresh</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Eli Yoresh</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 10pt">(principal financial officer and principal accounting officer)&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Ehud Aharoni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Ehud Aharoni</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Daniel Avidan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Daniel Avidan</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Zeev Levenberg</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Zeev Levenberg</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Vered Raz-Avayo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Vered Raz-Avayo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Moshe Scherf</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">December 2, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Moshe Scherf</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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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>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Sullivan &amp; Worcester LLP, the duly authorized representative in the United States of Foresight Autonomous Holdings
  Ltd., has signed this Registration Statement on Form S-8 on December 2, 2022.</P>
  
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      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Sullivan &amp; Worcester LLP</FONT></TD></TR>
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text: As filed with the Securities and Exchange Commission on December 2,
  2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Foresight Autonomous Holdings Ltd.
  (Exact name of registrant as specified in its charter)
  State of Israel
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  7 Golda Meir, Ness Ziona, 7414001 Israel
  (Address of Principal Executive Offices)
  Foresight Autonomous Holdings Ltd. 2016 Equity
  Incentive Plan
  (Full title of the plan)
  Sullivan & Worcester LLP
  1633 Broadway, New York, NY 10019
  212-660-5000
  (Name, address and telephone number of agent for
  service)
  COPIES TO:
  Oded Har-Even, Esq.
  Ron Ben-Bassat, Esq.
  Sullivan & Worcester LLP
  1633 Broadway
  New York, NY 10019
  (212)-660-3000
  Eitan Shmueli, Adv.
  Gregory Irgo, Adv.
  Lipa Meir & Co
  2 Weitzman St
  Tel Aviv 6423902, Israel
  (972) 3-607-0690
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of "large
  accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company"
  in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY NOTE
  The purpose of this Registration Statement on Form S-8, or the Registration
  Statement, is to register 18,500,000 additional Ordinary Shares of Foresight Autonomous Holdings Ltd., the "Registrant" or
  the "Company," to be reserved for issuance under the Foresight Autonomous Holdings Ltd. 2016 Equity Incentive Plan, or the
  "Plan," which are in addition to the 41,923,073 Ordinary Shares under the Plan registered on the Company's Registration
  Statements on Form S-8 filed by the Registrant with the Securities and Exchange Commission, or the "Commission," on June 26,
  2020 (Commission File No. 333- 239474) and on February 15, 2019 (Commission File No. 333-229716), or the "Prior Registration Statements."
  This Registration Statement relates to securities of the same class
  as those to which the Prior Registration Statements relate and is submitted in accordance with General Instruction E to Form S-8 regarding
  registration of Additional Securities. Pursuant to Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated
  herein by reference and made part of this Registration Statement, except as amended hereby.
  The increase in the number
  of Ordinary Shares authorized for issuance under the Plan was approved by the board of directors of the Company on November 24, 2022.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information required in Part I of this
  registration statement have been or will be sent or given to participating employees of the Plan as specified in Rule 428(b)(1) under
  the Securities Act of 1933, as amended, or the Securities Act, in accordance with the rules and regulations of the United States
  Securities and Exchange Commission, or the Commission. Such documents are not being filed with the Commission either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and
  the documents incorporated by reference into 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 additional documents,
  which have been filed by the Registrant with the Commission are incorporated by reference in and made a part of this Registration Statement,
  as of their respective dates:
  (a)
  The Registrant's Annual Report on
  Form 20-F
  for the fiscal year ended December 31, 2021, filed with the Commission on March 31, 2022;
  (b)
  The Registrant's Reports on Form 6-K
      furnished to the Commission on
  January 5, 2022
  (with respect to the first two paragraphs and the section titled
      "Forward-Looking Statements),
  January 10, 2022
  (with respect to the first two paragraphs and the section titled
      "Forward-Looking Statements),
  January 12, 2022
  (with respect to the first two paragraphs and the section titled
      "Forward-Looking Statements),
  January 31, 2022
  (with respect to the first three paragraphs and the section titled
      "Forward-Looking Statements),
  January 31, 2022
  ,
  February 10, 2022
  (with respect to the first two paragraphs and the section
      titled "Forward-Looking Statements),
  February 23, 2022
  (with respect to the first two paragraphs and the section titled
      "Forward-Looking Statements),
  March 31, 2022
  (with respect to the
  first two
      paragraphs, the sections titled "Fourth Quarter 2021 Financial Results," "Full Year 2021 Financial Results,"
      "Balance Sheet Highlights," "Fourth Quarter Corporate Highlights," "Use of Non-GAAP Financial
      Results," and "Forward-Looking Statements," and the financial statements
  in the press release attached
      as Exhibit 99.1 to the Form 6-K),
  May 2, 2022
  ,
  May 25, 2022
  ,
  May 26, 2022
  (with respect to the
  first
      two paragraphs, the sections titled "First Quarter 2022 Financial Results," "Balance Sheet Highlights,"
      "First Quarter Corporate Highlights," and "Forward-Looking Statements," and the GAAP financial
      statements
  in the press release attached as Exhibit 99.1 to the Form 6-K),
  May 27, 2022
  ,
  June 14, 2022
  ,
  June 15, 2022
  (with respect to the
  first two paragraphs and the section titled "Forward-Looking
      Statements"
  in the press release attached as Exhibit 99.1 to the Form 6-K),
  June 27, 2022
  (with respect
      to the
  first four paragraphs and the section titled "Forward-Looking
      Statements"
  in the press release attached as Exhibit 99.1 to the Form 6-K),
  July 7, 2022
  ,
  August 1, 2022
  ,
  August 19, 2022
  (with respect to the
  first two paragraphs, the sections titled "Second
      Quarter 2022 Financial Results," "Balance Sheet Highlights," "Second Quarter Corporate Highlights,"
      and "Forward-Looking Statements," and the GAAP financial statements
  in the press release attached as Exhibit
      99.1, the financial statements attached as Exhibit 99.2, and the management's discussion and analysis attached as exhibit 99.3
      to the Form 6-K),
  September 1, 2022
  ,
  September 7, 2022
  (with respect to the
  first three
      paragraphs and the section titled "Forward-Looking Statements"
  in the press release attached as Exhibit 99.1 to
      the Form 6-K),
  September 13, 2022
  ,
  September 28, 2022
  (with respect to the
  first four
      paragraphs and the section titled "Forward-Looking Statements"
  in the press release attached as Exhibit 99.1 to
      the Form 6-K),
  October 20, 2022
  (with respect to the
  first, third and fifth paragraphs
      and the section titled "Forward-Looking Statements"
  in the press release attached as Exhibit 99.1 to the
      Form 6-K),
  November 16, 2022
  ,
  November 22, 2022
  (with respect to t
  he first two paragraphs, the
      sections titled "Third Quarter and Recent Corporate Highlights," "Third Quarter 2022 Financial Results,"
      "Balance Sheet Highlights," and "Forward-Looking Statements," and the GAAP financial statements in the press
      release attached as Exhibit 99.1 to the Form 6-K)
  and
  November 25, 2022
  ; and
  (c)
  The description of the Company's Ordinary Shares and ADSs contained in the Company's registration statement on
  Form 20-F
  filed with the SEC pursuant to the Securities Exchange Act of 1934, as amended, or the Exchange Act, on June 1, 2017 (File No. 001-38094), as amended by Exhibit 2.2 to the Registrant's Annual Report on
  Form 20-F
  for the year ended December 31, 2021, and including any further amendment or report filed or to be filed for the purpose of updating such description.
  In addition to the foregoing, all documents subsequently filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the
  Registrant which state that they are incorporated by reference herein, prior to the filing of a post-effective amendment which indicates
  that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.
  Any statement contained in
  a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of
  this Registration Statement to the extent that a statement herein, or in any subsequently filed document which also is or is deemed to
  be incorporated by reference, modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except
  as so modified or superseded, to constitute a part of this Registration Statement.
  II-
  1
  Item 8. Exhibits.
  4.1
  Articles of Association of Foresight Autonomous Holdings Ltd. (unofficial English translation from Hebrew original), filed as part of Exhibit 99.1.1 to Form 6-K filed on August 16, 2019, and incorporated herein by reference.
  5.1*
  Opinion of Lipa Meir & Co.
  23.1*
  Consent of Brightman Almagor Zohar & Co. Certified Public Accountants A Firm in the Deloitte Global Network.
  23.2*
  Consent of Lipa Meir & Co (included in the opinion filed as Exhibit 5.1 to this Registration Statement).
  24.1*
  Power of Attorney (included on signature page)
  99.1
  Foresight Autonomous Holdings Ltd. 2016 Equity Incentive Plan (unofficial English translation from Hebrew original), filed as Exhibit 4.6 to Form 20-F (File No. 001-38094) filed on March 27, 2018, and incorporated herein by reference.
  107*
  Filing Fee Table
  *
  filed herewith.
  II-
  2
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, as amended,
  the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has
  duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
  of Ness Ziona, State of Israel, on December 2, 2022.
  FORESIGHT AUTONOMOUS HOLDINGS LTD.
  By:
  /s/ Haim Siboni
  Name:
  Haim Siboni
  Title:
  Chief Executive Officer
  POWER OF ATTORNEY AND SIGNATURES
  We, the undersigned officers and directors of Foresight
  Autonomous Holdings Ltd., hereby severally constitute and appoint Haim Siboni and Eli Yoresh, and each of them individually, our true
  and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements, including
  any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents
  in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority to do and perform
  each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he or
  she might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement signed
  by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act,
  this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Haim Siboni
  Chief Executive Officer and Chairman of the Board
  December 2, 2022
  Haim Siboni
  (principal executive officer)
  /s/ Eli Yoresh
  Chief Financial Officer
  December 2, 2022
  Eli Yoresh
  (principal financial officer and principal accounting officer)
  /s/ Ehud Aharoni
  Director
  December 2, 2022
  Ehud Aharoni
  /s/ Daniel Avidan
  Director
  December 2, 2022
  Daniel Avidan
  /s/ Zeev Levenberg
  Director
  December 2, 2022
  Zeev Levenberg
  /s/ Vered Raz-Avayo
  Director
  December 2, 2022
  Vered Raz-Avayo
  /s/ Moshe Scherf
  Director
  December 2, 2022
  Moshe Scherf
  II-
  3
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the Securities Act of 1933, as amended,
  the undersigned, Sullivan & Worcester LLP, the duly authorized representative in the United States of Foresight Autonomous Holdings
  Ltd., has signed this Registration Statement on Form S-8 on December 2, 2022.
  /s/ Sullivan & Worcester LLP
  Sullivan & Worcester LLP
  II-4