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  <P STYLE="margin-top: 0; text-align: center; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on July
  15, 2015</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">Registration No. 333-</P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 12pt">&nbsp;<B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 11pt"><B>Washington,
  D.C. 20549</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">REGISTRATION STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">UNDER</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>NEONODE
  INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Exact name of Registrant as specified
  in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR>
      <TD STYLE="width: 49%; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Delaware</B></FONT></TD>
      <TD STYLE="width: 2%; padding: 0 0 1.5pt; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 49%; text-align: center; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>94-1517641</B></FONT></TD></TR>
  <TR>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(State of
  Incorporation)</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(I.R.S.
  Employer Identification No.)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Storgatan 23C, 11455, Stockholm,
  Sweden</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Address of principal
  executive office)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>NEONODE INC. 2015 STOCK INCENTIVE
  PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Full title of the
  plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Lars Lindqvist</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Chief Financial Officer, Vice President,
  Finance, Treasurer and Secretary</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Neonode Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Storgatan 23C, 11455</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Stockholm, Sweden</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>+46 (0) 8 667 17 17</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Name, address, including zip code,
  and telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><I>Copies to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>David T. Mittelman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Donald C. Reinke, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Craig P. Tanner, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Reed Smith, LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>101 Second Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>Suite 1800</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>San Francisco, CA 94105</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>(415) 543-8700</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indicate by check mark whether the Registrant is a large
  accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of &ldquo;large
  accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule&nbsp;12b-2 of the
  Exchange Act. (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR>
      <TD STYLE="vertical-align: top; width: 23%; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Large
      accelerated filer&nbsp;</FONT><FONT STYLE="font: 10pt Wingdings">o</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 23%; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Accelerated
      filer </FONT><FONT STYLE="font: 10pt Wingdings">x</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 23%; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Non-accelerated
      filer </FONT><FONT STYLE="font: 10pt Wingdings">o</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 25%; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Smaller
      reporting company </FONT><FONT STYLE="font: 10pt Wingdings">o</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Title of Securities to be Registered</B></P></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount
                                           to be</B><BR>
                                           <B>Registered </B>(1)</P></TD><TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed Maximum Offering </B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Price Per Share </B>(2)</P></TD><TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed
  Maximum Aggregate<BR>
  Offering Price </B>(2)</P></TD><TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of Registration</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Fee</B></P></TD><TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt; text-indent: -10pt">Shares of Common Stock, par value $0.001 per share, reserved for future grant under the Neonode Inc. 2015 Stock Incentive Plan</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: right">2,100,000</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: right">3.00</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: right">6,300,000</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="width: 9%; font: 10pt Times New Roman, Times, Serif; text-align: right">732.06</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 5%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(1)</FONT></TD>
      <TD STYLE="width: 95%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Pursuant
      to Rule 416, this Registration Statement shall also cover any additional shares of Common Stock that become issuable under
      the Plan by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without
      receipt of consideration that results in an increase in the number of shares of the Registrant&rsquo;s outstanding Common
      Stock.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">(2)</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Estimated
      solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h).&nbsp;The proposed
      maximum offering price per share and the proposed maximum aggregate offering price are based upon the average of the high
      and low prices, which were $3.06 and $2.94, respectively, of the Registrant&rsquo;s Common Stock as reported on the NASDAQ
      Stock Market on July 10, 2015.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I</B> - <B>INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The information specified in Item 1 and Item 2 of Part I
  of Form S-8 is omitted from this Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) in accordance with
  the provisions of Rule 428 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), and the introductory
  note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered by Neonode
  Inc. (the &ldquo;Registrant&rdquo;) to the participants in the equity plan covered by this Registration Statement as specified
  by Rule 428(b)(1) under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>PART II</B> - <B>INFORMATION REQUIRED IN
  THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 3.&#9;Incorporation of Certain Documents By Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The following documents filed by the Registrant with the
  Securities and Exchange Commission (the &ldquo;Commission&rdquo;) are incorporated by reference herein:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 4%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 4%; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
      <TD STYLE="width: 92%; padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Registrant&rsquo;s Annual Report on Form 10-K
          for the year ended December 31, 2014 filed on March 12, 2015.</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Registrant&rsquo;s Quarterly Report on Form
          10-Q for the quarter ended March 31, 2015 filed on May 6, 2015.</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Registrant&rsquo;s Current Reports on Form 8-K
          filed on June 9, 2015 and June 22, 2015.</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The description of the Registrant&rsquo;s Common
          Stock contained in the Registrant&rsquo;s Registration Statement on Form&nbsp;8-A under the Securities Exchange Act of
          1934, as amended (the &ldquo;Exchange Act&rdquo;) filed on April 26, 2012, including any amendment or report filed for
          the purpose of updating such description.</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">All documents filed
  by the Registrant pursuant to Sections&nbsp;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 which indicates that all securities offered hereby have been
  sold or which de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
  Statement and to be a part hereof from the date of filing of such documents, except as to any document or portion of any document
  that is deemed furnished and not filed.&nbsp;</P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to Rule 412 under the Securities Act, any statement
  contained in a document incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed
  to be incorporated by reference herein modifies or supersedes such statement.&nbsp;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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 4.&#9;Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 5.&#9;Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 6.&#9;Indemnification Of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Registrant is incorporated under the laws of the State
  of Delaware. Section 145 of the Delaware General Corporation Law (&ldquo;DGCL&rdquo;) provides that a Delaware corporation may
  indemnify any persons who are, or are threatened to be made, parties to any threatened, pending or completed action, suit or proceeding,
  whether civil, criminal, administrative, or investigative (other than an action by or in the right of such corporation), by reason
  of the fact that such person was an officer, director, employee, or agent of such corporation, or is or was serving at the request
  of such person as an officer, director, employee, or agent of another corporation or enterprise. The indemnity may include expenses
  (including attorneys&rsquo; fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by such person
  in connection with such action, suit or proceeding, provided that such person acted in good faith and in a manner he or she reasonably
  believed to be in or not opposed to the corporation&rsquo;s best interests and, with respect to any criminal action or proceeding,
  had no reasonable cause to believe that his or her conduct was illegal. No indemnification is permitted without judicial approval
  if the officer or director is adjudged to be liable to the corporation. Where an officer or director is successful on the merits
  or otherwise in the defense of any action referred to above, the corporation must indemnify him or her against the expenses which
  such officer or director has actually and reasonably incurred. The Registrant&rsquo;s Certificate of Incorporation and Bylaws
  provide for the indemnification of directors and officers of the Registrant to the fullest extent permitted under the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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 duties as a director, except for liability:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">for
                                           any transaction from which the director derives an improper personal benefit;</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">for
                                           acts or omissions not in good faith or that involve intentional misconduct or a knowing
                                           violation of law;</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">for
                                           improper payment of dividends or redemptions of shares; or</FONT></TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">for
                                           any breach of a director&rsquo;s duty of loyalty to the corporation or its stockholders.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
  
  <!-- Field: Page; Sequence: 3 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As permitted by Section 145 of the DGCL, the Registrant&rsquo;s
  Bylaws provide that (i) the Registrant is required to indemnify its directors and executive officers to the fullest extent permitted
  by the DGCL, (ii) the Registrant may, in its discretion, indemnify other officers, employees and agents as set forth in the DGCL,
  (iii) to the fullest extent permitted by the DGCL, the Registrant is required to advance all expenses incurred by its directors
  and executive officers in connection with a legal proceeding (subject to certain exceptions), (iv) the rights conferred in the
  Registrant&rsquo;s Bylaws are not exclusive, (v) the Registrant is authorized to enter into indemnification agreements with its
  directors, officers, employees and agents, and (vi) the Registrant may not retroactively amend its Bylaws provisions relating
  to indemnity.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Registrant has an insurance policy covering its officers
  and directors with respect to certain liabilities, including liabilities arising under the Securities Act or otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">At present, there is no pending litigation or proceeding
  involving any of the Registrant&rsquo;s directors, officers or key employees as to which indemnification is being sought nor is
  the Registrant aware of any threatened litigation that may result in claims for indemnification by any of its officers or directors.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Indemnification for liabilities arising under the Securities
  Act may be permitted to the Registrant&rsquo;s directors, officers, and controlling persons under the foregoing provisions, or
  otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The above discussion of the DGCL and the Registrant&rsquo;s
  Certificate of Incorporation and Bylaws is not intended to be exhaustive and is qualified in its entirety by such statutes, Certificate
  of Incorporation and Bylaws.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 7.&#9;Exemption From Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 8.&#9;Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit
      Number</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Opinion of
      Reed Smith LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of
      Independent Registered Public Accounting Firm</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.2</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of
      Reed Smith LLP (contained in Exhibit&nbsp;5.1 to this Registration Statement)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">24</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Power of
      Attorney (contained on the signature page to this Registration Statement)</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neonode Inc.
      2015 Stock Incentive Plan</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Item 9.&#9;Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(a) The undersigned Registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">(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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(i) To include any prospectus required
  by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">(ii) To reflect in the prospectus any
  facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering
  range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
  in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation
  of Registration Fee&rdquo; table in the effective Registration Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; 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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><I>Provided, however</I>, that paragraphs
  (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs
  is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
  
  <!-- Field: Page; Sequence: 4 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">(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
  <I>bona fide</I> offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.25in">(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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">(h) 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: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>
  
  <!-- Field: Page; Sequence: 5 -->
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      <DIV STYLE="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">&nbsp;</TD></TR></TABLE></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">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 to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Stockholm, Country of Sweden, on July 15, 2015.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>NEONODE
      INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0; width: 60%">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0; width: 4%">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0; width: 36%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">By:&nbsp;</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0; border-bottom: Black 1.5pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/&nbsp;Lars
      Lindqvist</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Lars Lindqvist</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Financial
      Officer, </FONT><BR>
      <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Vice President, Finance, </FONT><BR>
      <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Treasurer and Secretary</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>KNOW ALL PERSONS BY THESE PRESENTS</B>, that each person
  whose signature appears below constitutes and appoints Thomas Eriksson and Lars Lindqvist, and each or any one of them, his true
  and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each
  and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he
  might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their
  or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.&nbsp;&nbsp;Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the
  dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Name</FONT></TD>
      <TD STYLE="width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 51%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Title</FONT></TD>
      <TD STYLE="width: 2%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 15%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Date</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      Thomas Eriksson</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">President,
      Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Thomas Eriksson</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>(Principal
      Executive Officer)</I></FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      Lars Lindqvist</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief
      Financial Officer, Vice President, Finance, Treasurer and Secretary</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Lars Lindqvist</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>(Principal
      Financial and Accounting Officer)</I></FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      Per Bystedt</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chairman
      of the Board</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Per Bystedt</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      Mats Dahlin</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Mats Dahlin</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      Per L&ouml;fgren</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Per L&ouml;fgren</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  
  <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/
      John Reardon</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">July
      15, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John Reardon</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit
      Number</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Opinion of
      Reed Smith LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">23.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of
      Independent Registered Public Accounting Firm</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: #CCEEFF">
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">99.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Neonode Inc.
      2015 Stock Incentive Plan</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; text-indent: 0.5in"></P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "fs82015_neonodeinc.htm", "description": "REGISTRATION STATEMENT TO FORM S-8", "secsgml_size_bytes": 61309}]
metadata_filer: {"company-data": {"conformed-name": "Neonode, Inc", "cik": "0000087050", "assigned-sic": "3679", "irs-number": "941517641", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-205682", "film-number": "15989726"}, "business-address": {"street1": "STORGATAN 23C, 114 55", "city": "STOCKHOLM", "state": "V7", "zip": "00000", "phone": "46 0 8 667 17 17"}, "mail-address": {"street1": "STORGATAN 23C, 114 55", "city": "STOCKHOLM", "state": "V7", "zip": "00000"}, "former-company": {"former-conformed-name": "SBE INC", "date-changed": "19920703"}}
text: As filed with the Securities and Exchange Commission on July
  15, 2015
  Registration No. 333-
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington,
  D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  NEONODE
  INC.
  (Exact name of Registrant as specified
  in its charter)
  Delaware
  94-1517641
  (State of
  Incorporation)
  (I.R.S.
  Employer Identification No.)
  Storgatan 23C, 11455, Stockholm,
  Sweden
  (Address of principal
  executive office)
  NEONODE INC. 2015 STOCK INCENTIVE
  PLAN
  (Full title of the
  plan)
  Lars Lindqvist
  Chief Financial Officer, Vice President,
  Finance, Treasurer and Secretary
  Neonode Inc.
  Storgatan 23C, 11455
  Stockholm, Sweden
  +46 (0) 8 667 17 17
  (Name, address, including zip code,
  and telephone number, including area code, of agent for service)
  Copies to:
  David T. Mittelman, Esq.
  Donald C. Reinke, Esq.
  Craig P. Tanner, Esq.
  Reed Smith, LLP
  101 Second Street
  Suite 1800
  San Francisco, CA 94105
  (415) 543-8700
  Indicate by check mark whether the Registrant is a large
  accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large
  accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the
  Exchange Act. (Check one):
  Large
      accelerated filer
  o
  Accelerated
      filer
  x
  Non-accelerated
      filer
  o
  Smaller
      reporting company
  o
  CALCULATION OF REGISTRATION FEE
  Title of Securities to be Registered
  Amount
                                           to be
  Registered
  (1)
  Proposed Maximum Offering
  Price Per Share
  (2)
  Proposed
  Maximum Aggregate
  Offering Price
  (2)
  Amount of Registration
  Fee
  Shares of Common Stock, par value $0.001 per share, reserved for future grant under the Neonode Inc. 2015 Stock Incentive Plan
  2,100,000
  $
  3.00
  $
  6,300,000
  $
  732.06
  (1)
  Pursuant
      to Rule 416, this Registration Statement shall also cover any additional shares of Common Stock that become issuable under
      the Plan by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without
      receipt of consideration that results in an increase in the number of shares of the Registrant's outstanding Common
      Stock.
  (2)
  Estimated
      solely for the purpose of calculating the amount of the registration fee pursuant to Rules 457(c) and 457(h). The proposed
      maximum offering price per share and the proposed maximum aggregate offering price are based upon the average of the high
      and low prices, which were $3.06 and $2.94, respectively, of the Registrant's Common Stock as reported on the NASDAQ
      Stock Market on July 10, 2015.
  PART I
  -
  INFORMATION REQUIRED
  IN THE SECTION 10(a) PROSPECTUS
  The information specified in Item 1 and Item 2 of Part I
  of Form S-8 is omitted from this Registration Statement on Form S-8 (the "Registration Statement") in accordance with
  the provisions of Rule 428 under the Securities Act of 1933, as amended (the "Securities Act"), and the introductory
  note to Part I of Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered by Neonode
  Inc. (the "Registrant") to the participants in the equity plan covered by this Registration Statement as specified
  by Rule 428(b)(1) under the Securities Act.
  I-
  1
  PART II
  -
  INFORMATION REQUIRED IN
  THE REGISTRATION STATEMENT
  Item 3.	Incorporation of Certain Documents By Reference.
  The following documents filed by the Registrant with the
  Securities and Exchange Commission (the "Commission") are incorporated by reference herein:
  1.
  The Registrant's Annual Report on Form 10-K
          for the year ended December 31, 2014 filed on March 12, 2015.
  2.
  The Registrant's Quarterly Report on Form
          10-Q for the quarter ended March 31, 2015 filed on May 6, 2015.
  3.
  The Registrant's Current Reports on Form 8-K
          filed on June 9, 2015 and June 22, 2015.
  4.
  The description of the Registrant's Common
          Stock contained in the Registrant's Registration Statement on Form 8-A under the Securities Exchange Act of
          1934, as amended (the "Exchange Act") filed on April 26, 2012, including any amendment or report filed for
          the purpose of updating such description.
  5.
  All documents filed
  by the Registrant pursuant to 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 which indicates that all securities offered hereby have been
  sold or which de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration
  Statement and to be a part hereof from the date of filing of such documents, except as to any document or portion of any document
  that is deemed furnished and not filed.
  Pursuant to Rule 412 under the Securities Act, any statement
  contained in a document incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed
  to be incorporated by reference herein 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.
  Item 4.	Description of Securities.
  Not applicable.
  Item 5.	Interests of Named Experts and Counsel.
  Not applicable.
  Item 6.	Indemnification Of Directors and Officers.
  The Registrant is incorporated under the laws of the State
  of Delaware. Section 145 of the Delaware General Corporation Law ("DGCL") provides that a Delaware corporation may
  indemnify any persons who are, or are threatened to be made, parties to any threatened, pending or completed action, suit or proceeding,
  whether civil, criminal, administrative, or investigative (other than an action by or in the right of such corporation), by reason
  of the fact that such person was an officer, director, employee, or agent of such corporation, or is or was serving at the request
  of such person as an officer, director, employee, or agent of another corporation or enterprise. The indemnity may include expenses
  (including attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by such person
  in connection with such action, suit or proceeding, provided that such person acted in good faith and in a manner he or she reasonably
  believed to be in or not opposed to the corporation's best interests and, with respect to any criminal action or proceeding,
  had no reasonable cause to believe that his or her conduct was illegal. No indemnification is permitted without judicial approval
  if the officer or director is adjudged to be liable to the corporation. Where an officer or director is successful on the merits
  or otherwise in the defense of any action referred to above, the corporation must indemnify him or her against the expenses which
  such officer or director has actually and reasonably incurred. The Registrant's Certificate of Incorporation and Bylaws
  provide for the indemnification of directors and officers of the Registrant to the fullest extent permitted under 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 duties as a director, except for liability:
  ·
  for
                                           any transaction from which the director derives an improper personal benefit;
  ·
  for
                                           acts or omissions not in good faith or that involve intentional misconduct or a knowing
                                           violation of law;
  ·
  for
                                           improper payment of dividends or redemptions of shares; or
  ·
  for
                                           any breach of a director's duty of loyalty to the corporation or its stockholders.
  II-
  1
  As permitted by Section 145 of the DGCL, the Registrant's
  Bylaws provide that (i) the Registrant is required to indemnify its directors and executive officers to the fullest extent permitted
  by the DGCL, (ii) the Registrant may, in its discretion, indemnify other officers, employees and agents as set forth in the DGCL,
  (iii) to the fullest extent permitted by the DGCL, the Registrant is required to advance all expenses incurred by its directors
  and executive officers in connection with a legal proceeding (subject to certain exceptions), (iv) the rights conferred in the
  Registrant's Bylaws are not exclusive, (v) the Registrant is authorized to enter into indemnification agreements with its
  directors, officers, employees and agents, and (vi) the Registrant may not retroactively amend its Bylaws provisions relating
  to indemnity.
  The Registrant has an insurance policy covering its officers
  and directors with respect to certain liabilities, including liabilities arising under the Securities Act or otherwise.
  At present, there is no pending litigation or proceeding
  involving any of the Registrant's directors, officers or key employees as to which indemnification is being sought nor is
  the Registrant aware of any threatened litigation that may result in claims for indemnification by any of its officers or directors.
  Indemnification for liabilities arising under the Securities
  Act may be permitted to the Registrant's directors, officers, and controlling persons under the foregoing provisions, or
  otherwise.
  The above discussion of the DGCL and the Registrant's
  Certificate of Incorporation and Bylaws is not intended to be exhaustive and is qualified in its entirety by such statutes, Certificate
  of Incorporation and Bylaws.
  Item 7.	Exemption From Registration Claimed.
  Not applicable.
  Item 8.	Exhibits.
  Exhibit
      Number
  Description
  5.1
  Opinion of
      Reed Smith LLP
  23.1
  Consent of
      Independent Registered Public Accounting Firm
  23.2
  Consent of
      Reed Smith LLP (contained in Exhibit 5.1 to this Registration Statement)
  24
  Power of
      Attorney (contained on the signature page to this Registration Statement)
  99.1
  Neonode Inc.
      2015 Stock Incentive Plan
  Item 9.	Undertakings.
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which
  offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus required
  by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in the prospectus any
  facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering
  range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes
  in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation
  of Registration Fee" table in the effective Registration Statement; 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) do not apply if the information required to be included in a post-effective amendment by those paragraphs
  is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section
  15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  II-
  2
  (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.
  (h) 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.
  II-
  3
  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 to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of Stockholm, Country of Sweden, on July 15, 2015.
  NEONODE
      INC.
  By:
  /s/ Lars
      Lindqvist
  Lars Lindqvist
  Chief Financial
      Officer,
  Vice President, Finance,
  Treasurer and Secretary
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS
  , that each person
  whose signature appears below constitutes and appoints Thomas Eriksson and Lars Lindqvist, and each or any one of them, his true
  and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and
  stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement,
  and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange
  Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each
  and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he
  might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their
  or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.  Pursuant to the requirements
  of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the
  dates indicated.
  Name
  Title
  Date
  /s/
      Thomas Eriksson
  President,
      Chief Executive Officer and Director
  July
      15, 2015
  Thomas Eriksson
  (Principal
      Executive Officer)
  /s/
      Lars Lindqvist
  Chief
      Financial Officer, Vice President, Finance, Treasurer and Secretary
  July
      15, 2015
  Lars Lindqvist
  (Principal
      Financial and Accounting Officer)
  /s/
      Per Bystedt
  Chairman
      of the Board
  July
      15, 2015
  Per Bystedt
  /s/
      Mats Dahlin
  Director
  July
      15, 2015
  Mats Dahlin
  /s/
      Per Löfgren
  Director
  July
      15, 2015
  Per Löfgren
  /s/
      John Reardon
  Director
  July
      15, 2015
  John Reardon
  II-
  4
  EXHIBIT INDEX
  Exhibit
      Number
  Description
  5.1
  Opinion of
      Reed Smith LLP
  23.1
  Consent of
      Independent Registered Public Accounting Firm
  99.1
  Neonode Inc.
      2015 Stock Incentive Plan