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  <P STYLE="margin-top: 0; margin-bottom: 0; text-align: center"><B>As filed with the Securities and Exchange Commission on April 9, 2015</B></P>
  
  <P STYLE="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: right"><B>Registration Statement
  No. &nbsp;333&minus;_______</B></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-top: 0; margin-bottom: 0; text-align: right"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>UNITED
  STATES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>WASHINGTON,
  D.C. &nbsp;20549</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>FORM
  S-8</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>REGISTRATION
  STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>UNDER</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>THE
  SECURITIES ACT OF 1933</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 12pt"><B>SOLITRON
  DEVICES, INC.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(Exact name of registrant as specified
  in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: center; font-size: 10pt; text-indent: 0; width: 49%"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0 0 1.5pt; text-align: center; font-size: 10pt; text-indent: 0; width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: center; font-size: 10pt; text-indent: 0; width: 49%"><FONT STYLE="font-size: 10pt"><B>22-1684144</B></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(State or other jurisdiction of</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">incorporation or organization)</P></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-align: center; font-size: 10pt; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0; text-indent: 0">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(I.R.S. Employer</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">Identification No.)</P></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; width: 49%; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-indent: 0">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>3301 Electronics Way</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>West Palm Beach, Florida</B></P></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0 0 1.5pt; text-align: center; font-size: 10pt; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 49%; padding-top: 0; padding-right: 0; border-bottom: Black 1.5pt solid; padding-left: 0; text-align: center; font-size: 10pt; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>33407</B></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0; text-align: center; font-size: 10pt; text-indent: 0"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-align: center; font-size: 10pt; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0; text-align: center; font-size: 10pt; text-indent: 0"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Solitron Devices, Inc. 2007 Stock
  Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Stock Options Awarded Pursuant
  to Option Grant Agreements</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Shevach Saraf</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Chairman, President, Chief Executive
  Officer,</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Treasurer and Chief Financial
  Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Solitron Devices, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>3301 Electronics Way</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>West Palm Beach, FL 33407</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(Name and address of agent for
  service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>(561) 848-4311</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">(Telephone number, including area
  code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid; width: 25%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B><I>With a copy to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Teddy D. Klinghoffer,
  Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Akerman LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>One Southeast Third Avenue, 25th
  Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>Miami, Florida 33131</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>(305) 374-5600</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"></P>
  
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      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><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>
      <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>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See
  the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo;
  in Rule&nbsp;12b-2 of the Exchange Act.&nbsp;(Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 80%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-family: Wingdings">&uml;</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-family: Wingdings">x</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD COLSPAN="3" STYLE="padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">(Do not check if a small reporting company.)</FONT></TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0"><B>CALCULATION OF REGISTRATION
  FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="font-weight: bold; text-align: justify; border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0">Title of Securities to be Registered</TD><TD STYLE="font-weight: bold; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0">Amount to be<BR> Registered</TD><TD STYLE="padding: 0; font-weight: bold; text-indent: 0">&nbsp;</TD><TD STYLE="font-weight: bold; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0">Proposed<BR> Maximum<BR> Offering Price&nbsp;Per<BR>
  Share&nbsp;(4)</TD><TD STYLE="padding: 0; font-weight: bold; text-indent: 0">&nbsp;</TD><TD STYLE="font-weight: bold; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0">Proposed<BR> Maximum<BR> Aggregate<BR> Offering<BR>
  Price&nbsp;(4)</TD><TD STYLE="padding: 0; font-weight: bold; text-indent: 0">&nbsp;</TD><TD STYLE="font-weight: bold; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0">Amount of <BR>Registration Fee&nbsp;(4)</TD><TD STYLE="padding: 0; font-weight: bold; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: justify; padding: 0; text-indent: 0">Common Stock, $0.01 par value (1) (3)</TD><TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 9%; text-align: right; padding: 0; text-indent: 0">7<FONT STYLE="font-size: 10pt">00,000&nbsp;shares</FONT></TD><TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">$</TD><TD STYLE="width: 9%; text-align: right; padding: 0; text-indent: 0">4.00</TD><TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">$</TD><TD STYLE="width: 9%; text-align: right; padding: 0; text-indent: 0">2,800,000</TD><TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="width: 1%; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">$</TD><TD STYLE="width: 9%; text-align: right; padding: 0; text-indent: 0">326.00</TD><TD STYLE="width: 1%; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="text-align: justify; padding: 0; text-indent: 0">Common Stock, $0.01 par value (2) (3)</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: right; text-indent: 0"><FONT STYLE="font-size: 10pt">430,260&nbsp;shares</FONT></TD><TD STYLE="padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: right; text-indent: 0">4.00</TD><TD STYLE="padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: right; text-indent: 0">1,721,040</TD><TD STYLE="padding: 0; text-align: left; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: left; text-indent: 0">$</TD><TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-align: right; text-indent: 0">200.00</TD><TD STYLE="padding: 0; text-align: left; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; padding: 0 0 0 10pt; text-indent: 0">Total</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: left; padding: 0; border-bottom: Black 4pt double; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: right; padding: 0; border-bottom: Black 4pt double; text-indent: 0"><FONT STYLE="font-size: 10pt">1,130,260&nbsp;shares</FONT></TD><TD STYLE="text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: left; padding: 0; border-bottom: Black 4pt double; text-indent: 0">$</TD><TD STYLE="text-align: right; padding: 0; border-bottom: Black 4pt double; text-indent: 0">4.00</TD><TD STYLE="text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: left; padding: 0; border-bottom: Black 4pt double; text-indent: 0">$</TD><TD STYLE="text-align: right; padding: 0; border-bottom: Black 4pt double; text-indent: 0">4,521,040</TD><TD STYLE="text-align: left; padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="text-align: left; padding: 0; border-bottom: Black 4pt double; text-indent: 0">$</TD><TD STYLE="text-align: right; padding: 0; border-bottom: Black 4pt double; text-indent: 0">526.00</TD><TD STYLE="text-align: left; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(1)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Represents 700,000 shares of the Registrant&rsquo;s Common Stock, par value $0.01 per share (the &ldquo;Common
  Stock&rdquo;), issuable under the Solitron Devices, Inc. 2007 Stock Incentive Plan (the &ldquo;Incentive Plan&rdquo;).</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(2)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Represents 430,260 shares of Common Stock issuable pursuant to stock options previously granted to
  Mr. Shevach Saraf, the Company's Chairman of the Board, President, Chief Executive Officer, Treasurer and Chief Financial Officer,
  pursuant to option grant agreements.</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(3)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Each share of the Registrant&rsquo;s Common Stock includes one
                                                               Series A Junior Participating Preferred Stock purchase right (the &ldquo;Rights&rdquo;). The terms of the Rights are
                                                               described in the Rights Agreement, dated as of May 29, 2012, between the Company and Continental Stock Transfer &amp; Trust
                                                               Company, as rights agent, included as Exhibit 4.1 to the Registrant&rsquo;s Annual Report on Form 10-K, filed with the
                                                               Securities and Exchange Commission on May 29, 2012. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the
                                                               &ldquo;Securities Act&rdquo;), this registration statement also covers an additional indeterminate amount of shares to be
                                                               offered or sold and shares that may become issuable by reason of certain corporate transactions or events, including any
                                                               stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration
                                                               which results in an increase in the number of the Registrant&rsquo;s outstanding shares of Common Stock.</TD></TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(4)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Estimated solely for the purpose of calculating the registration fee which was computed pursuant to
  Rule 457(c) and Rule 457(h) under the Securities Act, based upon the closing price per share of our Common Stock as reported on
  the over-the-counter bulletin board on April 7, 2015.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0"><B>This Registration
  Statement will become effective upon filing in accordance with Rule 462(a) under the Securities Act.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0"></P>
  
  <!-- Field: Rule-Page --><DIV ALIGN="LEFT" STYLE="margin-top: 0; margin-bottom: 0"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid; width: 100%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"></P>
  
  <!-- Field: Page; Sequence: 2 -->
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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; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">INFORMATION REQUIRED IN THE SECTION
  10(a) PROSPECTUS</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify">The document(s) containing the information
  required by Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of
  1933, as amended (the &ldquo;Securities Act&rdquo;). In accordance with Rule 428(b)(1) and the requirements of Part I of Form S-8,
  such documents are not being filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo; or &ldquo;SEC&rdquo;)
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities
  Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of
  this Registration Statement, 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: 0; text-indent: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">PART II</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 3. &#9;Incorporation of
  Documents by Reference.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The SEC allows us to provide information about
  our business and other important information to you by &ldquo;incorporating by reference&rdquo; the information we file with the
  SEC, which means that we can disclose the information to you by referring in this prospectus to the documents we file with the
  SEC. Under the SEC&rsquo;s regulations, any statement contained in a document incorporated by reference in this prospectus is automatically
  updated and superseded by any information contained in this prospectus, or in any subsequently filed document of the types described
  below.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0; text-align: justify">We hereby incorporate by reference into
  this Registration Statement the following documents or portions thereof as indicated which we have filed with Commission:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in"></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; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.4in; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">(a)</FONT></TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Our Annual Report on Form 10-K for the year ended February 28, 2014, filed with the SEC on May
  27, 2014, and the portions of the Company&rsquo;s proxy statement on Schedule 14A for the Company&rsquo;s Annual Meeting of Stockholders
  filed with the SEC on June 6, 2014 that are incorporated therein;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0"></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">(b)</FONT></TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Our Quarterly Reports on Form 10-Q for the periods ended May 31, 2014, August 31, 2014 and November
  30, 2014, filed on July 3, 2014, October 15, 2014 (as amended on January 9, 2015), and January 20, 2015;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0"></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">(c)</FONT></TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">Our Current Reports on Form 8-K, filed on May 27, 2014, July 9, 2014, October 8, 2014, January
  9, 2015, January 12, 2015 and January 23, 2015; and</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0"></TD><TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">(d)</FONT></TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">The description of our common stock included in our Registration Statement on Form 8-A, filed on
  June 20, 1991 and June 20, 2001 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&ldquo;), including any amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify">In addition, all documents subsequently filed
  by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, other than information furnished pursuant to Item 2.02
  or Item 7.01 of Form 8-K, prior to the filing of a post-effective amendment which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
  Statement and to be a part hereof from the date of filing of such documents. Any statement in a document incorporated or deemed
  to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement
  to the extent that a statement contained herein or in any other subsequently filed document which also is or 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. &nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We will provide to you, upon request, a copy of
  each of our filings at no cost. Please make your request by writing or telephoning us at the following address or telephone number:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">SOLITRON DEVICES, INC.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">3301 Electronics Way</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">West Palm Beach, Florida 33407</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(561) 848-4311</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: 0; text-align: justify">You should rely only on the information incorporated
  by reference or provided in this prospectus or any supplement. We have not authorized anyone else to provide you with different
  information. You should not assume that the information in this prospectus or any supplement is accurate as of any date other than
  the date on the front of those documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 4.&#9;Description of Securities.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">Not applicable. &nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 5.&#9;Interests of Named
  Experts and Counsel.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 6.&#9;Indemnification of
  Directors and Officers. &nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">The following is a summary of the applicable
  provisions in the Delaware corporate law statutes, the Company's Certificate of Incorporation, and the Company's Bylaws under which
  the Company's directors are exculpated from certain liabilities and directors and officers are entitled to indemnification and
  an advancement of expenses by reason of their service as directors, officers, employees or agents of the Company . All the directors
  and officers of the Company are covered by insurance policies maintained and held in effect by us against certain liabilities for
  actions taken in their capacities as such, including liabilities under the Securities Act.</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Delaware General Corporation Law. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are incorporated under the laws of the State
  of Delaware. Section 145 of the Delaware General Corporation Law, or DGCL, provides that a corporation may indemnify any person
  who was or is a party or is threatened to be made a party 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 the corporation) by reason of the
  fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request
  of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
  enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by the person in connection with such action, suit, or proceeding if the person acted in good faith and in a manner the
  person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe the person&rsquo;s conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 145 also provides that a corporation
  may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action
  or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person is or was
  a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
  officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including
  attorneys&rsquo; fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action
  or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests
  of the corporation. However, no indemnification shall be made in respect of any claim, issue or matter as to which such person
  shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery of Delaware or
  the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability
  but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses
  which the Court of Chancery of Delaware or such other court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 145 provides that to the extent that
  a present or former director or officer of a corporation has been successful on the merits or otherwise in defense of any action,
  suit, or proceeding referred to above, or in defense of any claim, issue, or matter therein, such person shall be indemnified against
  expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in connection therewith; provided that
  indemnification provided for by Section 145 or granted pursuant thereto shall not be deemed exclusive of any other rights to which
  the indemnified party may be entitled.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section 145 further provides that expenses
  (including attorneys' fees) incurred by an officer or director of the corporation in defending any civil, criminal, administrative
  or investigative action, suit or proceeding may be paid by the corporation in advance of the final disposition of such action,
  suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall
  ultimately be determined that such person is not entitled to be indemnified by the corporation as authorized in this section. Section
  145 also provides that any such expenses (including attorneys' fees) incurred by former directors and officers or other employees
  and agents of the corporation or by persons serving at the request of the corporation as directors, officers, employees or agents
  of another corporation, partnership, joint venture, trust or other enterprise may be paid upon such terms and conditions, if any,
  as the corporation deems appropriate.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 145, a Delaware corporation has
  the power to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the
  corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person
  in any such capacity or arising out of such person&rsquo;s status as such, whether or not the corporation would have the power
  to indemnify such person against such liabilities under Section 145.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under Section 102(b)(7) of the DGCL, a corporation
  may include in its certificate of incorporation a provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, provided that the provision may
  not eliminate or limit the liability of a director: (i) for any breach of the director's duty of loyalty to the corporation or
  its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of
  law; (iii) under Section 174 of the DGCL (relating to payments of dividends or the repurchase or redemption of stock); or (iv)
  for any transaction from which the director derived an improper personal benefit.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Certificate of Incorporation. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our Certificate of Incorporation provides that
  a director of the Company shall not be personally liable to the Company or its stockholders for monetary damages for a breach of
  fiduciary duty as a director, provided that a director shall be personally liable for such damages resulting from acts or omissions:
  (i) constituting a breach of the director&rsquo;s duty of loyalty to the Company or its stockholders; (ii) not in good faith or
  which involve intentional misconduct or a knowing violation of law; (iii) giving rise to liability under Section 174 of the DGCL;
  or (iv) constituting a transaction from which the director derived an improper personal benefit.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our Certificate of Incorporation further provides
  that our directors shall be indemnified by the Company, and shall be entitled to advancement of expenses incurred in defending
  a civil or criminal action for which they are entitled to indemnification, to the full extent permitted by applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Bylaws. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our Bylaws, as amended, provide generally that
  the Company shall indemnify, to the fullest extent permitted by law, any person who is or was a director or officer of the Company
  and who is or was involved in any manner (including, without limitation, as a party of a witness) or is threatened to be made involved
  in any threatened, pending or completed investigation, claim, action, suit or proceeding, whether civil, criminal, administrative
  or investigative, by reason of the fact that such person is or was the director, officer, employee, or agent of the corporation,
  or is or was serving at the Company's request as a director, officer, employee or agent of any other corporation, partnership,
  joint venture, trust, or other enterprise. Our Bylaws further provide that the right to indemnification shall include the right
  to receive payment in advance of any expenses incurred by the party entitled to indemnification in connection with any such investigation,
  claim, action, suit or proceeding.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our Bylaws, as amended, also provide that the
  Company may purchase and maintain insurance to protect itself and any person entitled to indemnity to the fullest extent permitted
  by applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The above discussion of the Certificate of
  Incorporation and the Bylaws, as amended, of the Company is not intended to be exhaustive and is qualified in its entirety by such
  Certificate of Incorporation and Bylaws, which are incorporated herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 7.&#9;Exemption From Registration
  Claimed.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-indent: 0in"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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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 0.5in 0 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">Item 8. Exhibits.</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; border-bottom: Black 1.5pt solid; line-height: 115%; text-align: center; width: 9%; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Exhibit&nbsp;<BR>
  No.</B></FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0; width: 1%; text-align: center; vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="padding: 0; border-bottom: Black 1.5pt solid; text-align: left; line-height: 115%; text-indent: 0; width: 90%; vertical-align: bottom"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Certificate of Incorporation of the Company (incorporated by reference to the Company's Form 10-K for the year ended February 28, 1993).</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.2</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Bylaws of the Company (incorporated by reference to the Company's Form 10-K for the year ended February 28, 1993).</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.3</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Amendment No. 1 to the Bylaws of Solitron Devices, Inc. (incorporated by reference to the Company's Form 8-K dated December 12, 2007).&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.4</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Amendment No. 2 to the Bylaws of Solitron Devices, Inc. (incorporated by reference to the Company's Form 8-K filed on April 23, 2013).</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><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-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Opinion of Akerman LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">10.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Solitron Devices, Inc. 2007 Stock Incentive Plan (incorporated by reference to the Company's Form 8-K/A, dated June 12, 2007).</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">10.2</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">10.3</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><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-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of Akerman LLP (included in Exhibit 5.1)&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><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-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Consent of Goldstein Schechter Koch</FONT>, P.A.</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center">&nbsp;</TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">24.1</FONT></TD>
      <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; line-height: 115%; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Power of Attorney (included on signature pages)</FONT></TD></TR>
  </TABLE>
  
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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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: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 35.8pt 0 0; text-align: justify"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">The undersigned registrant hereby
  undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(1)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">To file, during any period in which offers or sales are being made, a post-effective amendment
  to this Registration Statement:</TD></TR>                                         <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0">i.</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">To include any prospectus required by section 10(a)(3) of the Securities
  Act of 1933;</TD></TR>                      <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0">ii.</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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;</TD></TR>                                 <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0"></TD><TD STYLE="width: 0.25in; padding: 0; text-indent: 0">iii.</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"><I>provided, however</I>,
  that paragraphs (1)(i) and (1)(ii) of this section do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant
  to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(2)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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.</TD></TR>                                                                                                      <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(3)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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.</TD></TR>                                                                            <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(4)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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 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 <I>bona fide</I>
  offering thereof.</TD></TR>                           <TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top; background-color: White">
  <TD STYLE="width: 0.5in; padding: 0; text-indent: 0">(5)</TD><TD STYLE="text-align: justify; padding: 0; text-indent: 0">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.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"></P>
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif"><TR><TD STYLE="text-align: center; width: 100%">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></TD></TR></TABLE></DIV>
      <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 0 0 0.5in; 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><U>SIGNATURES</U></B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of West Palm Beach, State of Florida, on this 9<SUP>th</SUP> day of April, 2015.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify"></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: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-align: left; text-indent: 0"><B>SOLITRON DEVICES, INC.</B></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="width: 60%; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 6%; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="width: 34%; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">By:</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0; border-bottom: Black 1.5pt solid">/s/ Shevach Saraf</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">Name:</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">Shevach Saraf</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">Title:</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">Chairman of the Board, President, <BR>
  Chief Executive Officer,</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">Treasurer and Chief Financial Officer</TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="padding: 0; text-align: justify; text-indent: 0">(Principal Executive Officer and <BR>
  Principal Financial Officer)</TD></TR>
  </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in; text-align: justify">KNOW ALL MEN BY THESE PRESENTS, that each person
  whose signature appears below constitutes and appoints Shevach Saraf, his true and lawful attorney-in-fact and agent, 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 attorney-in-fact and agent, full power and authority to do and
  perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could
  do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes, may lawfully
  do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0">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; text-align: justify; text-indent: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; width: 34%; border-bottom: black 1.5pt solid; line-height: 115%; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Signature</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 34%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 30%; border-bottom: black 1.5pt solid; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Date</B></FONT></TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Shevach Saraf</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chairman of the Board, President,</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">April 9, 2015</FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: white">
      <TD STYLE="line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Shevach Saraf</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: left; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Chief Executive Officer, Treasurer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Dwight P. Aubrey</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">April 9, 2015</FONT></TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dwight P. Aubrey</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ John F. Chiste</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">April 9, 2015</FONT></TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">John F. Chiste</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%; border-bottom: Black 1.5pt solid"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Jacob A. Davis</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">April 9, 2015</FONT></TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Jacob A. Davis</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">/s/ Sidney H. Kopperl</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Director</FONT></TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">April 9, 2015</FONT></TD></TR>
  <TR STYLE="background-color: white">
      <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Sidney H. Kopperl</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="text-align: justify; line-height: 115%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: justify; line-height: 115%">&nbsp;</TD></TR>
  </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0"></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>
  
  <!-- Field: Page; Sequence: 9; Value: 1 -->
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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>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><U>EXHIBIT INDEX </U></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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: bottom">
      <TD NOWRAP STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0; width: 9%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Exhibit</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Number</B></P></TD>
      <TD STYLE="text-align: left; padding: 0; text-indent: 0; width: 1%"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding: 0; text-indent: 0; width: 90%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><B>Description</B></P></TD></TR>
  <TR>
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Opinion of Akerman LLP.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: top; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 10pt">10.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD NOWRAP STYLE="vertical-align: top; padding: 0; text-align: center; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: top; padding: 0; text-align: center; text-indent: 0"><FONT STYLE="font-size: 10pt">10.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0; text-align: justify; text-indent: 0"><FONT STYLE="font-size: 10pt">Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Consent of Akerman LLP (included in Exhibit 5.1).</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Consent of Goldstein Schechter Koch, P.A.</FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: bottom; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD NOWRAP STYLE="vertical-align: bottom; text-align: center; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; text-align: left; padding: 0; text-indent: 0">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: left; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Power of Attorney (set forth on the signature page to this Registration Statement).</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">II-7</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"></P>
  
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metadata_filer: {"company-data": {"conformed-name": "SOLITRON DEVICES INC", "cik": "0000091668", "assigned-sic": "3674", "irs-number": "221684144", "state-of-incorporation": "DE", "fiscal-year-end": "0228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-203311", "film-number": "15761525"}, "business-address": {"street1": "3301 ELECTRONICS WAY", "city": "WEST PALM BEACH", "state": "FL", "zip": "33407", "phone": "4078484311"}}
text: As filed with the Securities and Exchange Commission on April 9, 2015
  Registration Statement
  No.  333−_______
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON,
  D.C.  20549
  FORM
  S-8
  REGISTRATION
  STATEMENT
  UNDER
  THE
  SECURITIES ACT OF 1933
  SOLITRON
  DEVICES, INC.
  (Exact name of registrant as specified
  in its charter)
  Delaware
  22-1684144
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  3301 Electronics Way
  West Palm Beach, Florida
  33407
  (Address of Principal Executive Offices)
  (Zip Code)
  Solitron Devices, Inc. 2007 Stock
  Incentive Plan
  Stock Options Awarded Pursuant
  to Option Grant Agreements
  (Full title of the plan)
  Shevach Saraf
  Chairman, President, Chief Executive
  Officer,
  Treasurer and Chief Financial
  Officer
  Solitron Devices, Inc.
  3301 Electronics Way
  West Palm Beach, FL 33407
  (Name and address of agent for
  service)
  (561) 848-4311
  (Telephone number, including area
  code, of agent for service)
  With a copy to:
  Teddy D. Klinghoffer,
  Esq.
  Akerman LLP
  One Southeast Third Avenue, 25th
  Floor
  Miami, Florida 33131
  (305) 374-5600
  Indicate by check mark whether
  the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See
  the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company"
  in Rule 12b-2 of the Exchange Act. (Check one):
  Large accelerated filer
  ¨
  Accelerated filer
  ¨
  Non-accelerated filer
  ¨
  Smaller reporting company
  x
  (Do not check if a small reporting company.)
  CALCULATION OF REGISTRATION
  FEE
  Title of Securities to be Registered
  Amount to be
  Registered
  Proposed
  Maximum
  Offering Price Per
  Share (4)
  Proposed
  Maximum
  Aggregate
  Offering
  Price (4)
  Amount of
  Registration Fee (4)
  Common Stock, $0.01 par value (1) (3)
  7
  00,000 shares
  $
  4.00
  $
  2,800,000
  $
  326.00
  Common Stock, $0.01 par value (2) (3)
  430,260 shares
  $
  4.00
  $
  1,721,040
  $
  200.00
  Total
  1,130,260 shares
  $
  4.00
  $
  4,521,040
  $
  526.00
  (1)
  Represents 700,000 shares of the Registrant's Common Stock, par value $0.01 per share (the "Common
  Stock"), issuable under the Solitron Devices, Inc. 2007 Stock Incentive Plan (the "Incentive Plan").
  (2)
  Represents 430,260 shares of Common Stock issuable pursuant to stock options previously granted to
  Mr. Shevach Saraf, the Company's Chairman of the Board, President, Chief Executive Officer, Treasurer and Chief Financial Officer,
  pursuant to option grant agreements.
  (3)
  Each share of the Registrant's Common Stock includes one
                                                               Series A Junior Participating Preferred Stock purchase right (the "Rights"). The terms of the Rights are
                                                               described in the Rights Agreement, dated as of May 29, 2012, between the Company and Continental Stock Transfer & Trust
                                                               Company, as rights agent, included as Exhibit 4.1 to the Registrant's Annual Report on Form 10-K, filed with the
                                                               Securities and Exchange Commission on May 29, 2012. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the
                                                               "Securities Act"), this registration statement also covers an additional indeterminate amount of shares to be
                                                               offered or sold and shares that may become issuable by reason of certain corporate transactions or events, including any
                                                               stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration
                                                               which results in an increase in the number of the Registrant's outstanding shares of Common Stock.
  (4)
  Estimated solely for the purpose of calculating the registration fee which was computed pursuant to
  Rule 457(c) and Rule 457(h) under the Securities Act, based upon the closing price per share of our Common Stock as reported on
  the over-the-counter bulletin board on April 7, 2015.
  This Registration
  Statement will become effective upon filing in accordance with Rule 462(a) under the Securities Act.
  PART I
  INFORMATION REQUIRED IN THE SECTION
  10(a) PROSPECTUS
  The document(s) containing the information
  required by Part I of Form S-8 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of
  1933, as amended (the "Securities Act"). In accordance with Rule 428(b)(1) and the requirements of Part I of Form S-8,
  such documents are not being filed with the Securities and Exchange Commission (the "Commission" or "SEC")
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities
  Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of
  this Registration Statement, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  I-
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. 	Incorporation of
  Documents by Reference.
  The SEC allows us to provide information about
  our business and other important information to you by "incorporating by reference" the information we file with the
  SEC, which means that we can disclose the information to you by referring in this prospectus to the documents we file with the
  SEC. Under the SEC's regulations, any statement contained in a document incorporated by reference in this prospectus is automatically
  updated and superseded by any information contained in this prospectus, or in any subsequently filed document of the types described
  below.
  We hereby incorporate by reference into
  this Registration Statement the following documents or portions thereof as indicated which we have filed with Commission:
  (a)
  Our Annual Report on Form 10-K for the year ended February 28, 2014, filed with the SEC on May
  27, 2014, and the portions of the Company's proxy statement on Schedule 14A for the Company's Annual Meeting of Stockholders
  filed with the SEC on June 6, 2014 that are incorporated therein;
  (b)
  Our Quarterly Reports on Form 10-Q for the periods ended May 31, 2014, August 31, 2014 and November
  30, 2014, filed on July 3, 2014, October 15, 2014 (as amended on January 9, 2015), and January 20, 2015;
  (c)
  Our Current Reports on Form 8-K, filed on May 27, 2014, July 9, 2014, October 8, 2014, January
  9, 2015, January 12, 2015 and January 23, 2015; and
  (d)
  The description of our common stock included in our Registration Statement on Form 8-A, filed on
  June 20, 1991 and June 20, 2001 pursuant to Section 12(b) of the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), including any amendments or reports filed for the purpose of updating such description.
  In addition, all documents subsequently filed
  by us pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, other than information furnished pursuant to Item 2.02
  or Item 7.01 of Form 8-K, prior to the filing of a post-effective amendment which indicates that all securities offered have been
  sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration
  Statement and to be a part hereof from the date of filing of such documents. Any statement in a document incorporated or deemed
  to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement
  to the extent that a statement contained herein or in any other subsequently filed document which also is or 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.
  We will provide to you, upon request, a copy of
  each of our filings at no cost. Please make your request by writing or telephoning us at the following address or telephone number:
  SOLITRON DEVICES, INC.
  3301 Electronics Way
  West Palm Beach, Florida 33407
  (561) 848-4311
  You should rely only on the information incorporated
  by reference or provided in this prospectus or any supplement. We have not authorized anyone else to provide you with different
  information. You should not assume that the information in this prospectus or any supplement is accurate as of any date other than
  the date on the front of those documents.
  Item 4.	Description of Securities.
  Not applicable.
  Item 5.	Interests of Named
  Experts and Counsel.
  Not applicable.
  II-
  1
  Item 6.	Indemnification of
  Directors and Officers.
  The following is a summary of the applicable
  provisions in the Delaware corporate law statutes, the Company's Certificate of Incorporation, and the Company's Bylaws under which
  the Company's directors are exculpated from certain liabilities and directors and officers are entitled to indemnification and
  an advancement of expenses by reason of their service as directors, officers, employees or agents of the Company . All the directors
  and officers of the Company are covered by insurance policies maintained and held in effect by us against certain liabilities for
  actions taken in their capacities as such, including liabilities under the Securities Act.
  Delaware General Corporation Law.
  We are incorporated under the laws of the State
  of Delaware. Section 145 of the Delaware General Corporation Law, or DGCL, provides that a corporation may indemnify any person
  who was or is a party or is threatened to be made a party 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 the corporation) by reason of the
  fact that the person is or was a director, officer, employee, or agent of the corporation, or is or was serving at the request
  of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other
  enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by the person in connection with such action, suit, or proceeding if the person acted in good faith and in a manner the
  person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal
  action or proceeding, had no reasonable cause to believe the person's conduct was unlawful.
  Section 145 also provides that a corporation
  may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed action
  or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that such person is or was
  a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director,
  officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses (including
  attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action
  or suit if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests
  of the corporation. However, no indemnification shall be made in respect of any claim, issue or matter as to which such person
  shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery of Delaware or
  the court in which such action or suit was brought shall determine upon application that, despite the adjudication of liability
  but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses
  which the Court of Chancery of Delaware or such other court shall deem proper.
  Section 145 provides that to the extent that
  a present or former director or officer of a corporation has been successful on the merits or otherwise in defense of any action,
  suit, or proceeding referred to above, or in defense of any claim, issue, or matter therein, such person shall be indemnified against
  expenses (including attorneys' fees) actually and reasonably incurred by such person in connection therewith; provided that
  indemnification provided for by Section 145 or granted pursuant thereto shall not be deemed exclusive of any other rights to which
  the indemnified party may be entitled.
  Section 145 further provides that expenses
  (including attorneys' fees) incurred by an officer or director of the corporation in defending any civil, criminal, administrative
  or investigative action, suit or proceeding may be paid by the corporation in advance of the final disposition of such action,
  suit or proceeding upon receipt of an undertaking by or on behalf of such director or officer to repay such amount if it shall
  ultimately be determined that such person is not entitled to be indemnified by the corporation as authorized in this section. Section
  145 also provides that any such expenses (including attorneys' fees) incurred by former directors and officers or other employees
  and agents of the corporation or by persons serving at the request of the corporation as directors, officers, employees or agents
  of another corporation, partnership, joint venture, trust or other enterprise may be paid upon such terms and conditions, if any,
  as the corporation deems appropriate.
  Under Section 145, a Delaware corporation has
  the power to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the
  corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person
  in any such capacity or arising out of such person's status as such, whether or not the corporation would have the power
  to indemnify such person against such liabilities under Section 145.
  II-
  2
  Under Section 102(b)(7) of the DGCL, a corporation
  may include in its certificate of incorporation a provision eliminating or limiting the personal liability of a director to the
  corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, provided that the provision may
  not eliminate or limit the liability of a director: (i) for any breach of the director's duty of loyalty to the corporation or
  its stockholders; (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of
  law; (iii) under Section 174 of the DGCL (relating to payments of dividends or the repurchase or redemption of stock); or (iv)
  for any transaction from which the director derived an improper personal benefit.
  Certificate of Incorporation.
  Our Certificate of Incorporation provides that
  a director of the Company shall not be personally liable to the Company or its stockholders for monetary damages for a breach of
  fiduciary duty as a director, provided that a director shall be personally liable for such damages resulting from acts or omissions:
  (i) constituting a breach of the director's duty of loyalty to the Company or its stockholders; (ii) not in good faith or
  which involve intentional misconduct or a knowing violation of law; (iii) giving rise to liability under Section 174 of the DGCL;
  or (iv) constituting a transaction from which the director derived an improper personal benefit.
  Our Certificate of Incorporation further provides
  that our directors shall be indemnified by the Company, and shall be entitled to advancement of expenses incurred in defending
  a civil or criminal action for which they are entitled to indemnification, to the full extent permitted by applicable law.
  Bylaws.
  Our Bylaws, as amended, provide generally that
  the Company shall indemnify, to the fullest extent permitted by law, any person who is or was a director or officer of the Company
  and who is or was involved in any manner (including, without limitation, as a party of a witness) or is threatened to be made involved
  in any threatened, pending or completed investigation, claim, action, suit or proceeding, whether civil, criminal, administrative
  or investigative, by reason of the fact that such person is or was the director, officer, employee, or agent of the corporation,
  or is or was serving at the Company's request as a director, officer, employee or agent of any other corporation, partnership,
  joint venture, trust, or other enterprise. Our Bylaws further provide that the right to indemnification shall include the right
  to receive payment in advance of any expenses incurred by the party entitled to indemnification in connection with any such investigation,
  claim, action, suit or proceeding.
  Our Bylaws, as amended, also provide that the
  Company may purchase and maintain insurance to protect itself and any person entitled to indemnity to the fullest extent permitted
  by applicable law.
  The above discussion of the Certificate of
  Incorporation and the Bylaws, as amended, of the Company is not intended to be exhaustive and is qualified in its entirety by such
  Certificate of Incorporation and Bylaws, which are incorporated herein by reference.
  Item 7.	Exemption From Registration
  Claimed.
  Not applicable.
  II-
  3
  Item 8. Exhibits.
  Exhibit
  No.
  Description
  3.1
  Certificate of Incorporation of the Company (incorporated by reference to the Company's Form 10-K for the year ended February 28, 1993).
  3.2
  Bylaws of the Company (incorporated by reference to the Company's Form 10-K for the year ended February 28, 1993).
  3.3
  Amendment No. 1 to the Bylaws of Solitron Devices, Inc. (incorporated by reference to the Company's Form 8-K dated December 12, 2007).
  3.4
  Amendment No. 2 to the Bylaws of Solitron Devices, Inc. (incorporated by reference to the Company's Form 8-K filed on April 23, 2013).
  5.1
  Opinion of Akerman LLP
  10.1
  Solitron Devices, Inc. 2007 Stock Incentive Plan (incorporated by reference to the Company's Form 8-K/A, dated June 12, 2007).
  10.2
  Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.
  10.3
  Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.
  23.1
  Consent of Akerman LLP (included in Exhibit 5.1)
  23.2
  Consent of Goldstein Schechter Koch
  , P.A.
  24.1
  Power of Attorney (included on signature pages)
  II-
  4
  Item 9. Undertakings.
  The undersigned registrant hereby
  undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment
  to this Registration Statement:
  i.
  To include any prospectus required by section 10(a)(3) of the Securities
  Act of 1933;
  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;
  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 (1)(i) and (1)(ii) of this section do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in periodic reports filed with or furnished to the Commission by the registrant pursuant
  to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective
  amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such
  securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being
  registered which remain unsold at the termination of the offering.
  (4)
  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 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.
  (5)
  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-
  5
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
  on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized,
  in the City of West Palm Beach, State of Florida, on this 9
  th
  day of April, 2015.
  SOLITRON DEVICES, INC.
  By:
  /s/ Shevach Saraf
  Name:
  Shevach Saraf
  Title:
  Chairman of the Board, President,
  Chief Executive Officer,
  Treasurer and Chief Financial Officer
  (Principal Executive Officer and
  Principal Financial Officer)
  KNOW ALL MEN BY THESE PRESENTS, that each person
  whose signature appears below constitutes and appoints Shevach Saraf, his true and lawful attorney-in-fact and agent, 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 attorney-in-fact and agent, full power and authority to do and
  perform each and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could
  do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or his substitute or substitutes, may lawfully
  do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Shevach Saraf
  Chairman of the Board, President,
  April 9, 2015
  Shevach Saraf
  Chief Executive Officer, Treasurer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)
  /s/ Dwight P. Aubrey
  Director
  April 9, 2015
  Dwight P. Aubrey
  /s/ John F. Chiste
  Director
  April 9, 2015
  John F. Chiste
  /s/ Jacob A. Davis
  Director
  April 9, 2015
  Jacob A. Davis
  /s/ Sidney H. Kopperl
  Director
  April 9, 2015
  Sidney H. Kopperl
  II-
  6
  EXHIBIT INDEX
  Exhibit
  Number
  Description
  5.1
  Opinion of Akerman LLP.
  10.2
  Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.
  10.3
  Stand-Alone Option Grant Agreement between the Company and Mr. Saraf.
  23.1
  Consent of Akerman LLP (included in Exhibit 5.1).
  23.2
  Consent of Goldstein Schechter Koch, P.A.
  24.1
  Power of Attorney (set forth on the signature page to this Registration Statement).
  II-7