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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities
  and Exchange Commission on December 30, 2021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-</B><U>_____________________</U></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal"></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal"></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">UNITED STATES</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">SECURITIES
  AND EXCHANGE COMMISSION<BR>
  WASHINGTON, D.C. 20549</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;<FONT STYLE="font-weight: normal"><BR>
  <FONT STYLE="font-size: 12pt">FORM S-8</FONT><FONT STYLE="font-size: 10pt"><BR>
  <BR></FONT></FONT></P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">EMMAUS LIFE SCIENCES,
  INC.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">(Exact name of
  registrant as specified in its charter)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>87-0419387</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer<BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">21250 Hawthorne Boulevard, Suite 800</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Torrance, California 90503</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">(Address of principal
  executive offices)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"></FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">Emmaus Life Sciences,
  Inc. 2021 Stock Incentive Plan</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">(Full title of
  the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal"></FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 100%; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Yutaka Niihara, M.D., M.P.H.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Chairman and Chief Executive Officer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Emmaus Life Sciences, Inc.</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">21250 Hawthorne Boulevard, Suite 800</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Torrance, California 90503</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">(Name and address
      of agent for service)</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal"><BR>
      (310)&nbsp;214-0065<BR>
      (Telephone number, including area code, of agent for service)</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-bottom: 3pt; padding-left: 5.4pt; font-size: 10pt; text-align: center; layout-grid-mode: line; font-weight: bold"><FONT STYLE="font-size: 10pt; font-weight: normal">Copy to:</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">Dale E. Short</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">General
      Counsel and Secretary</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">Emmaus Life Sciences,
      Inc.</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">21250 Hawthorne
      Boulevard, Suite 800</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">Torrance, California
      90503</FONT></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-weight: normal">(310) 214-0065</FONT></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-weight: normal">Indicate by check mark (<FONT STYLE="font-family: Wingdings">&uuml;</FONT>)
  whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
  emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
  reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer </FONT></TD>
      <TD STYLE="width: 15%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      </TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller Reporting Company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      </TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging Growth Company </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act &#9744;</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&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">
      <TD STYLE="text-align: left; border-bottom: Black 1.5pt solid"><B>Title of securities to be registered</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount to be<BR> registered</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Proposed maximum offering price per share</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Proposed maximum aggregate offering price</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD>
      <TD COLSPAN="2" STYLE="text-align: center; border-bottom: Black 1.5pt solid"><B>Amount of <BR>registration fee</B></TD><TD STYLE="padding-bottom: 1.5pt"><B>&nbsp;</B></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="width: 52%; text-indent: -0.125in; padding-left: 0.125in">Common Stock, par value $0.001 per share</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; width: 11%; text-align: center">4,000,000 shares(1)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&#8239;</TD><TD STYLE="width: 9%; text-align: right">$1.425</TD><TD STYLE="width: 1%; text-align: left">(2)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&#8239;</TD><TD STYLE="width: 9%; text-align: right">$5,700,000</TD><TD STYLE="width: 1%; text-align: left">(2)</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">&#8239;</TD><TD STYLE="width: 9%; text-align: right">$528.39</TD><TD STYLE="width: 1%; text-align: left"></TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">Pursuant to Rule 416(a) of the Securities Act of 1933, as
  amended (the Securities Act&rdquo;), this Registration Statement also covers such additional shares of common stock as may become issuable
  under the Emmaus Life Sciences, Inc. 2021 Stock Incentive Plan (the &ldquo;Plan&rdquo;) because of anti-dilution adjustment provisions
  of the Plan relating to stock splits, stock dividends, recapitalizations and similar transactions.</TD>
  </TR></TABLE>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h)(1) of the
                                                                                 Securities Act based upon the average of the high and low prices of the common stock as reported on the OTCQX Tier of the OTC
                                                                                 Markets Group, Inc. on December 22, 2021.</TD>
  </TR></TABLE>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART I</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Item 1. Plan Information.*</P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Item 2. Registrant Information and Employee Plan Annual Information.*</P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: left"><P STYLE="margin: 0; font: 10pt Times New Roman, Times, Serif">The information required by Part I to be contained in the Section
                                                                                                            10(a) prospectus is omitted from the Registration Statement in accordance with Rule 428(b)(1) under the Securities Act of 1933, as
                                                                                                            amended, and the Note to Part I of Form S-8. The documents containing the information specified in Part I will be sent or given to
                                                                                                            participants in the Plan as specified by Rule 428(b)(1).</P></TD>
  </TR></TABLE>
  
  
  
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Item 3. Incorporation of Documents by Reference</P>
  
  
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents previously filed by Emmaus
  Life Sciences, Inc. (&ldquo;we,&rdquo; &ldquo;us,&rdquo; &ldquo;our,&rdquo; or the &ldquo;Company&rdquo;) with the Securities and Exchange
  Commission (the &ldquo;Commission&rdquo;) under the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;) are incorporated
  by reference in this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
                                              Annual Report on Form 10-K/A for the fiscal year ended December 31, 2020 filed on August
                                              10, 2021;</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">All
                                              other reports filed by the company pursuant to Section 13(a) or 15(d) of the Exchange Act
                                              since the end of the fiscal year covered by the Company&rsquo;s latest Annual Report referred
                                              to above; and</FONT></TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9679;</FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif">The
                                              description of our common stock in our Registration Statement on Form 10-SB filed under the
                                              Securities Exchange Act of</FONT> 1934 on June 7, 1999 (File No. 000-26285), and any amendment
                                              or report filed for the purpose of updating any such description.</TD></TR></TABLE>
  
  <P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In addition, each document (other than any portion
  of such document that is deemed not &ldquo;filed&rdquo; under the Exchange Act in accordance with the Exchange Act and the Commission&rsquo;s
  rules) that we file with the Commission under Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this registration
  statement and prior to the filing of a post-effective amendment to this registration statement that indicates that all shares of common
  stock registered hereunder have been sold, or that deregisters all such shares of common stock then remaining unsold, shall be deemed
  to be incorporated by reference into this registration statement and to be part thereof from the date of the filing of such document.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">Item 5. Interests of Named Experts and Counsel</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 102(b)(7) of the Delaware General Corporation
  Law authorizes a corporation in its certificate of incorporation to eliminate or limit personal liability of directors of the corporation
  for violations of the directors&rsquo; fiduciary duty of care. However, directors remain liable for breaches of duties of loyalty, failing
  to act in good faith, engaging in intentional misconduct, knowingly violating a law, paying a dividend or approving a stock repurchase
  which was illegal under Delaware General Corporation Law Section 174 or obtaining an improper personal benefit. In addition, equitable
  remedies for breach of fiduciary duty of care, such as injunction or recession, are available.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Our restated certificate of incorporation eliminates
  the personal liability of the members of our board of directors to the fullest extent permitted by law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, our restated certificate of incorporation
  provides for indemnification of our officers and directors to the fullest extent permitted by law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the Delaware General Corporation
  Law empowers a corporation to indemnify any person who was or is 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, by reason of the fact that he is or
  was a director, officer or agent of the corporation or another enterprise if serving at the request of the corporation. Depending on the
  character of the proceeding, a corporation may indemnify against expenses (including attorneys&rsquo; fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding if the person indemnified acted
  in good faith in respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. In the case
  of an action by or in the right of the corporation, no indemnification may be made with respect to 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 or the court
  in which such action or suit was brought shall determine that despite the adjudication of liability such person is fairly and reasonably
  entitled to indemnity for such expenses which the court shall deem proper. Section 145 further provides that to the extent a director,
  officer, employee or agent of a corporation has been successful in the defense of any action, suit or proceeding referred to above or
  in the defense of any claim, issue or matter therein, he shall be indemnified against expenses (including attorneys&rsquo; fees) actually
  and reasonably incurred by him in connection therewith.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We have entered into indemnification agreements
  with each of our directors and officers under which we agree, in effect, to indemnify them to the fullest extent permitted by Delaware
  law. Such indemnification agreements also require us to advance expenses, as incurred, to our directors and officers in connection with
  legal proceedings, subject to limited exceptions.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">We also hold an insurance policy covering directors
  and officers under which the insurer agrees to pay, subject to policy retentions and with some exclusions, for any claim made against
  our directors and officers for a wrongful act that they may become legally obligated to pay or for which we are is required to indemnify
  them.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Insofar as indemnification for liabilities arising
  under the Securities Act of 1933, as amended, or the Securities Act, may be permitted for directors, officers and controlling persons
  of the Company under the above provisions, or otherwise, the Commission has advised us that, in its opinion, 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 Company of expenses incurred or paid by a director, officer or controlling person of the
  Company 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 Company will, unless in the opinion of its counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 7. Exemption from Registration Claimed</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following exhibits are filed with or incorporated
  by reference as a part of this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 10%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit Number</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 31%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit Description</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 6%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Form</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 10%; text-align: center"><FONT STYLE="font-size: 10pt"><B>File No.</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 7%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 16%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Filing Date</B></FONT></TD>
      <TD STYLE="background-color: White; padding-bottom: 1.5pt; width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="background-color: White; border-bottom: Black 1.5pt solid; width: 14%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Filed/Furnished</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/822370/000156459021001977/emma-ex31_12.htm">Restated Certificate of Incorporation,</A></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10-K</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-35527</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">January 25, 2021</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/822370/000121390019013337/f8k071719ex3-2_emmaus.htm"><FONT STYLE="font-size: 10pt">Certificate of Merger</FONT></A></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-35527</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July&nbsp;21, 2019</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/822370/000121390019013337/f8k071719ex3-4_emmaus.htm"><FONT STYLE="font-size: 10pt">Amended and Restated By-laws</FONT></A></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">8-K</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-35527</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">3.4</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">July&nbsp;21, 2019</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4.1+</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/822370/000114036121034358/ny20000854x2_def14a.htm" STYLE="-sec-extract: exhibit">Emmaus Life Sciences, Inc. 2021 Stock Incentive Plan</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Def 14A</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">001-35527</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Annex B</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">October 12, 2021&nbsp;</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea153081ex4-2_emmauslife.htm">Form of Incentive Stock Option Agreement under the Emmaus Life Sciences,&nbsp;Inc. 2021 Stock Incentive Plan</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center">4.3</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea153081ex4-3_emmauslife.htm">Form of Non-Qualified Stock Option Agreement (Non-Employee Director Grantee)</A></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">*</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center">4.4</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea153081ex4-4_emmauslife.htm">Form of Non-Qualified Stock Option Agreement (Non-Director Grantee)</A></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">*</TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea153081ex5-1_emmauslife.htm">Opinion of Dale E. Short</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea153081ex23-1_emmauslife.htm">Consent of Baker Tilly US, LLP</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea153081ex5-1_emmauslife.htm">Consent of Dale E. Short (included in the opinion filed as Exhibit 5.1).</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="#p_001">Power of Attorney (included on the signature page of this registration statement).</A></FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">*</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left">+</TD><TD STYLE="text-align: justify">Management contract or compensatory plan, contract or arrangement.</TD>
  </TR></TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>The Company hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">(1)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">(i)<FONT STYLE="font-family: Times New Roman, Times, Serif"> &nbsp;
  </FONT>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">(ii)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>To reflect in the prospectus any facts or events arising after the effective date of this 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 this registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">(iii)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>To include any material information with respect to the plan of distribution not previously disclosed in this registration statement
  or any material change to such information in this registration statement; provided, however<I>,</I> that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports
  filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
  that are incorporated by reference in this registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">(2)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>That, for the purpose of determining any liability under the Securities Act of 1933, 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; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">(3)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>To file a post-effective amendment to remove from registration any of the securities being registered that remain unsold at the
  termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>The Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of
  the Company&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
  incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">(c)<FONT STYLE="font-family: Times New Roman, Times, Serif">
  </FONT>Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
  controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion
  of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and
  is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company
  of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company
  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 of 1933 and will be governed
  by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">&nbsp;</P>
  
  
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SIGNATURES</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Torrance,
  California, on December 30, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">EMMAUS LIFE SCIENCES, INC.</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">By:</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="text-decoration: none">/s/ YUTAKA NIIHARA</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Yutaka Niihara, M.D., M.P.H.</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Chairman and Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><A NAME="p_001"></A>POWER OF ATTORNEY</P>
  
  <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Each person whose signature appears below constitutes
  and appoints Yutaka Niihara, M.D., M.P.H. as his or her true and lawful attorney-in-fact and agent, with full power of substitution, for
  him or her in any and all capacities, to sign this registration statement on Form S-8 and any amendments hereto (including post-effective
  amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, 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 in and about the premises, as he or she might do or could do in
  person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes, may do or cause
  to be done by virtue of this power of attorney.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 38%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="text-align: center; padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 30%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ YUTAKA NIIHARA</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman and Chief Executive Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Yutaka Niihara, M.D., M.P.H.</TD>
      <TD>&nbsp;</TD>
      <TD> (principal executive officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ YASUSHI NAGASAKI</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Yasushi Nagasaki</TD>
      <TD>&nbsp;</TD>
      <TD>(principal financial and accounting officer)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ ROBERT DICKEY</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robert Dickey IV</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ WILLIS C. LEE</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Willis C. Lee, M.S.</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ JANE PINE WOOD</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jane Pine Wood</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ ALFRED LUI</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December&nbsp;30, 2021</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alfred Lui, M.D., FCAP</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea153081-s8_emmauslife.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 64818}]
metadata_filer: {"company-data": {"conformed-name": "Emmaus Life Sciences, Inc.", "cik": "0000822370", "assigned-sic": "2834", "irs-number": "870419387", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-261944", "film-number": "211532497"}, "business-address": {"street1": "21250 HAWTHORNE BOULEVARD, SUITE 800", "city": "TORRANCE", "state": "CA", "zip": "90503", "phone": "310-214-0065"}, "mail-address": {"street1": "21250 HAWTHORNE BOULEVARD, SUITE 800", "city": "TORRANCE", "state": "CA", "zip": "90503"}, "former-company": [{"former-conformed-name": "MYnd Analytics, Inc.", "date-changed": "20151211"}, {"former-conformed-name": "CNS RESPONSE, INC.", "date-changed": "20070313"}, {"former-conformed-name": "STRATIVATION, INC.", "date-changed": "20051115"}]}
text: As filed with the Securities
  and Exchange Commission on December 30, 2021
  Registration No. 333-
  _____________________
  UNITED STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT UNDER THE SECURITIES
  ACT OF 1933
  EMMAUS LIFE SCIENCES,
  INC.
  (Exact name of
  registrant as specified in its charter)
  Delaware
  87-0419387
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  21250 Hawthorne Boulevard, Suite 800
  Torrance, California 90503
  (Address of principal
  executive offices)
  Emmaus Life Sciences,
  Inc. 2021 Stock Incentive Plan
  (Full title of
  the plan)
  Yutaka Niihara, M.D., M.P.H.
  Chairman and Chief Executive Officer
  Emmaus Life Sciences, Inc.
  21250 Hawthorne Boulevard, Suite 800
  Torrance, California 90503
  (Name and address
      of agent for service)
  (310) 214-0065
  (Telephone number, including area code, of agent for service)
  Copy to:
  Dale E. Short
  General
      Counsel and Secretary
  Emmaus Life Sciences,
      Inc.
  21250 Hawthorne
      Boulevard, Suite 800
  Torrance, California
      90503
  (310) 214-0065
  Indicate by check mark (
  ü
  )
  whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an
  emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller
  reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  Smaller Reporting Company
  ☒
  Emerging Growth Company
  ☐
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act ☐
  CALCULATION OF REGISTRATION FEE
  Title of securities to be registered
  Amount to be
  registered
  Proposed maximum offering price per share
  Proposed maximum aggregate offering price
  Amount of
  registration fee
  Common Stock, par value $0.001 per share
  4,000,000 shares(1)
  $1.425
  (2)
  $5,700,000
  (2)
  $528.39
  (1)
  Pursuant to Rule 416(a) of the Securities Act of 1933, as
  amended (the Securities Act"), this Registration Statement also covers such additional shares of common stock as may become issuable
  under the Emmaus Life Sciences, Inc. 2021 Stock Incentive Plan (the "Plan") because of anti-dilution adjustment provisions
  of the Plan relating to stock splits, stock dividends, recapitalizations and similar transactions.
  (2)
  Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h)(1) of the
                                                                                 Securities Act based upon the average of the high and low prices of the common stock as reported on the OTCQX Tier of the OTC
                                                                                 Markets Group, Inc. on December 22, 2021.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
  Item 1. Plan Information.*
  Item 2. Registrant Information and Employee Plan Annual Information.*
  *
  The information required by Part I to be contained in the Section
                                                                                                            10(a) prospectus is omitted from the Registration Statement in accordance with Rule 428(b)(1) under the Securities Act of 1933, as
                                                                                                            amended, and the Note to Part I of Form S-8. The documents containing the information specified in Part I will be sent or given to
                                                                                                            participants in the Plan as specified by Rule 428(b)(1).
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents previously filed by Emmaus
  Life Sciences, Inc. ("we," "us," "our," or the "Company") with the Securities and Exchange
  Commission (the "Commission") under the Securities Exchange Act of 1934 (the "Exchange Act") are incorporated
  by reference in this registration statement:
  ●
  Our
                                              Annual Report on Form 10-K/A for the fiscal year ended December 31, 2020 filed on August
                                              10, 2021;
  ●
  All
                                              other reports filed by the company pursuant to Section 13(a) or 15(d) of the Exchange Act
                                              since the end of the fiscal year covered by the Company's latest Annual Report referred
                                              to above; and
  ●
  The
                                              description of our common stock in our Registration Statement on Form 10-SB filed under the
                                              Securities Exchange Act of
  1934 on June 7, 1999 (File No. 000-26285), and any amendment
                                              or report filed for the purpose of updating any such description.
  In addition, each document (other than any portion
  of such document that is deemed not "filed" under the Exchange Act in accordance with the Exchange Act and the Commission's
  rules) that we file with the Commission under Section 13(a), 13(c), 14 or 15(d) of the Exchange Act after the date of this registration
  statement and prior to the filing of a post-effective amendment to this registration statement that indicates that all shares of common
  stock registered hereunder have been sold, or that deregisters all such shares of common stock then remaining unsold, shall be deemed
  to be incorporated by reference into this registration statement and to be part thereof from the date of the filing of such document.
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  Not applicable.
  Item 6. Indemnification of Directors and Officers
  Section 102(b)(7) of the Delaware General Corporation
  Law authorizes a corporation in its certificate of incorporation to eliminate or limit personal liability of directors of the corporation
  for violations of the directors' fiduciary duty of care. However, directors remain liable for breaches of duties of loyalty, failing
  to act in good faith, engaging in intentional misconduct, knowingly violating a law, paying a dividend or approving a stock repurchase
  which was illegal under Delaware General Corporation Law Section 174 or obtaining an improper personal benefit. In addition, equitable
  remedies for breach of fiduciary duty of care, such as injunction or recession, are available.
  Our restated certificate of incorporation eliminates
  the personal liability of the members of our board of directors to the fullest extent permitted by law.
  In addition, our restated certificate of incorporation
  provides for indemnification of our officers and directors to the fullest extent permitted by law.
  2
  Section 145 of the Delaware General Corporation
  Law empowers a corporation to indemnify any person who was or is 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, by reason of the fact that he is or
  was a director, officer or agent of the corporation or another enterprise if serving at the request of the corporation. Depending on the
  character of the proceeding, a corporation may indemnify against expenses (including attorneys' fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred in connection with such action, suit or proceeding if the person indemnified acted
  in good faith in respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. In the case
  of an action by or in the right of the corporation, no indemnification may be made with respect to 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 or the court
  in which such action or suit was brought shall determine that despite the adjudication of liability such person is fairly and reasonably
  entitled to indemnity for such expenses which the court shall deem proper. Section 145 further provides that to the extent a director,
  officer, employee or agent of a corporation has been successful in the defense of any action, suit or proceeding referred to above or
  in the defense of any claim, issue or matter therein, he shall be indemnified against expenses (including attorneys' fees) actually
  and reasonably incurred by him in connection therewith.
  We have entered into indemnification agreements
  with each of our directors and officers under which we agree, in effect, to indemnify them to the fullest extent permitted by Delaware
  law. Such indemnification agreements also require us to advance expenses, as incurred, to our directors and officers in connection with
  legal proceedings, subject to limited exceptions.
  We also hold an insurance policy covering directors
  and officers under which the insurer agrees to pay, subject to policy retentions and with some exclusions, for any claim made against
  our directors and officers for a wrongful act that they may become legally obligated to pay or for which we are is required to indemnify
  them.
  Insofar as indemnification for liabilities arising
  under the Securities Act of 1933, as amended, or the Securities Act, may be permitted for directors, officers and controlling persons
  of the Company under the above provisions, or otherwise, the Commission has advised us that, in its opinion, 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 Company of expenses incurred or paid by a director, officer or controlling person of the
  Company 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 Company 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.
  Item 7. Exemption from Registration Claimed
  Not applicable.
  3
  Item 8. Exhibits
  The following exhibits are filed with or incorporated
  by reference as a part of this registration statement:
  Exhibit Number
  Exhibit Description
  Form
  File No.
  Exhibit
  Filing Date
  Filed/Furnished
  3.1
  Restated Certificate of Incorporation,
  10-K
  001-35527
  3.1
  January 25, 2021
  3.2
  Certificate of Merger
  8-K
  001-35527
  3.2
  July 21, 2019
  3.3
  Amended and Restated By-laws
  8-K
  001-35527
  3.4
  July 21, 2019
  4.1+
  Emmaus Life Sciences, Inc. 2021 Stock Incentive Plan
  Def 14A
  001-35527
  Annex B
  October 12, 2021
  4.2
  Form of Incentive Stock Option Agreement under the Emmaus Life Sciences, Inc. 2021 Stock Incentive Plan
  *
  4.3
  Form of Non-Qualified Stock Option Agreement (Non-Employee Director Grantee)
  *
  4.4
  Form of Non-Qualified Stock Option Agreement (Non-Director Grantee)
  *
  5.1
  Opinion of Dale E. Short
  *
  23.1
  Consent of Baker Tilly US, LLP
  *
  23.2
  Consent of Dale E. Short (included in the opinion filed as Exhibit 5.1).
  *
  24.1
  Power of Attorney (included on the signature page of this registration statement).
  *
  +
  Management contract or compensatory plan, contract or arrangement.
  *
  Filed herewith.
  4
  Item 9. Undertakings
  (a)
  The Company 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 this 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 this registration statement;
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in this registration statement
  or any material change to such information in this registration statement; provided, however
  ,
  that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic reports
  filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934
  that are incorporated by reference in this registration statement;
  (2)
  That, for the purpose of determining any liability under the Securities Act of 1933, 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; and
  (3)
  To file a post-effective amendment to remove from registration any of the securities being registered that remain unsold at the
  termination of the offering.
  (b)
  The Company hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of
  the Company's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable,
  each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is
  incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
  controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion
  of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and
  is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company
  of expenses incurred or paid by a director, officer or controlling person of the Company 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 Company
  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 of 1933 and will be governed
  by the final adjudication of such issue.
  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 Torrance,
  California, on December 30, 2021.
  EMMAUS LIFE SCIENCES, INC.
  By:
  /s/ YUTAKA NIIHARA
  Yutaka Niihara, M.D., M.P.H.
  Chairman and Chief Executive Officer
  POWER OF ATTORNEY
  Each person whose signature appears below constitutes
  and appoints Yutaka Niihara, M.D., M.P.H. as his or her true and lawful attorney-in-fact and agent, with full power of substitution, for
  him or her in any and all capacities, to sign this registration statement on Form S-8 and any amendments hereto (including post-effective
  amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, 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 in and about the premises, as he or she might do or could do in
  person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his or her substitute or substitutes, may do or cause
  to be done by virtue of this power of attorney.
  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/ YUTAKA NIIHARA
  Chairman and Chief Executive Officer
  December 30, 2021
  Yutaka Niihara, M.D., M.P.H.
  (principal executive officer)
  /s/ YASUSHI NAGASAKI
  Chief Financial Officer
  December 30, 2021
  Yasushi Nagasaki
  (principal financial and accounting officer)
  /s/ ROBERT DICKEY
  Director
  December 30, 2021
  Robert Dickey IV
  /s/ WILLIS C. LEE
  Director
  December 30, 2021
  Willis C. Lee, M.S.
  /s/ JANE PINE WOOD
  Director
  December 30, 2021
  Jane Pine Wood
  /s/ ALFRED LUI
  Director
  December 30, 2021
  Alfred Lui, M.D., FCAP
  6