content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>As
  filed with the Securities and Exchange Commission on December 16, 2022</B>&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
  No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>UNITED
  STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, D.C. 20549</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>FORM
  S-8<BR>
  REGISTRATION STATEMENT<BR>
  <I>UNDER<BR>
  THE SECURITIES ACT OF 1933</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 14pt"><B>Presto
  Automation Inc.</B></FONT><B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR>
  </FONT></B><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>84-2968594</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><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="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.&nbsp;Employer<BR>
      Identification Number)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>985
  Industrial Road</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>San
  Carlos, CA 94070</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address
  of Principal Executive Offices)(Zip Code)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Presto
  Automation Inc. 2008 Stock Incentive Plan<BR>
  Presto Automation Inc. 2018 Equity Incentive Plan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Presto
  Automation Inc. 2022 Incentive Award Plan</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full
  title of the plan)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Rajat
  Suri<BR>
  Presto Automation Inc.<BR>
  985 Industrial Road<BR>
  San Carlos, CA 94070<BR>
  </B>(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-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(650)
  817-9012</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Telephone
  number, including area code, of agent for service)</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Copies
  to:<BR>
  </I><B>Colin Diamond</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Laura
  Katherine Mann</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>White
  &amp; Case LLP</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1221
  Avenue of the Americas</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>New
  York, New York 10020</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Telephone:
  (212) 819-8200</B></FONT></P>
  
  <P STYLE="text-align: center; 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">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo;
  &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 26%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
      accelerated filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 30%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
      filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 15%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated
      filer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller
      reporting company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
      growth company</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</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-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>EXPLANATORY
  NOTE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Presto
  Automation Inc. (f/k/a Ventoux CCM Acquisition Corp.) (the &ldquo;Company&rdquo; or the &ldquo;Registrant&rdquo;) has filed with the
  Securities and Exchange Commission (the &ldquo;SEC&rdquo; or the &ldquo;Commission&rdquo;) this registration statement on Form S-8 (this
  &ldquo;Registration Statement&rdquo;) to register under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), the
  following shares of common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;), of the Company:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                              offer and sale of 4,902,917 shares of Common Stock underlying certain outstanding stock options
                                              previously granted under the KHR Technologies, Inc. 2008 Stock Incentive Plan (the &ldquo;KHR
                                              Plan&rdquo;);</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      offer and sale of 7,209,680 shares of Common Stock underlying certain outstanding stock options previously granted under the E La
      Carte, Inc. 2018 Equity Incentive Plan (the &ldquo;E La Carte Plan,&rdquo; together with the KHR Plan, the &ldquo;Legacy Presto Plans&rdquo;);</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      offer and sale of 4,617,400 shares of Common Stock reserved for issuance under the Presto Automation Inc. 2022 Incentive Award Plan
      (the &ldquo;New Presto Plan&rdquo;); and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      reoffer and resale of 7,514,902 shares of Common Stock (the &ldquo;Reoffer Prospectus Shares&rdquo;) previously granted to the
      selling security holders named herein (the &ldquo;Selling Securityholders&rdquo;) pursuant to restricted share awards, restricted
      stock units or stock options under the Legacy Presto Plans, including (i) outstanding stock options for which the initial sale upon
      exercise and (ii) outstanding restricted stock units for which the initial sale upon vesting are also registered on this Registration
      Statement. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares of Common Stock underlying outstanding stock options registered for offer or sale and the Reoffer Prospectus Shares were granted
  under the Legacy Presto Plans to employees or executive officers, including the Selling Securityholders, of E La Carte, Inc. (&ldquo;Legacy
  Presto&rdquo;), a Delaware corporation, before its acquisition by the Company in the business combination (the &ldquo;Business Combination&rdquo;)
  between the Company, Legacy Presto, Ventoux Merger Sub I and Ventoux Merger Sub II (as defined in the Reoffer Prospectus (as defined
  below)). The New Presto Plan was adopted in connection with the Business Combination. The inclusion of the Reoffer Prospectus Shares
  herein does not necessarily represent a present intention to sell any or all such shares of Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to Rule 416(a) under the Securities Act, this Registration Statement also covers any additional shares of Common Stock that become issuable
  under the Legacy Presto Plans or the New Presto Plan, as applicable, as a result of anti-dilution provisions described therein by reason
  of any dividend, share split, recapitalization or other similar transaction.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Registration Statement includes a prospectus (the &ldquo;Reoffer Prospectus&rdquo;) with respect to the Reoffer Prospectus Shares, the
  reoffer and resale of which are registered hereunder. The Reoffer Prospectus is prepared in accordance with General Instruction C of
  Form S-8 and the requirements of Part I of Form S-3. This Reoffer Prospectus permits reoffers and resales on a continuous or delayed
  basis of the Reoffer Prospectus Shares. As specified in General Instruction C of Form S-8, the amount of securities to be reoffered or
  resold under the Reoffer Prospectus by each selling security holder and any other person with whom they are acting in concert for the
  purpose of selling the Company&rsquo;s securities, may not exceed, during any three-month period, the amount specified in Rule 144(e)
  under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  1. Plan Information.*</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  2. Registrant Information and Employee Plan Annual Information.*</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></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: 0in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>*</B></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                              information specified in Items 1 and 2 of Part I of Form S-8 is omitted from this Registration
                                              Statement in accordance with the provisions of Rule 428 under the Securities Act and the
                                              introductory note to Part I of Form S-8. The documents containing the information specified
                                              in Part I of this Registration Statement will be sent or given to each participant in the
                                              Legacy Presto Plans or the New Presto Plan, as applicable, as required by Rule 428(b) under
                                              the Securities Act. Such documents are not required to be and are not being filed with the
                                              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, taken together, constitute a prospectus that meets the requirements of Section
                                              10(a) of the Securities Act.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify; text-indent: -31.5pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; 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">I-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>REOFFER
  PROSPECTUS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Presto
  Automation Inc.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>7,514,902
  Shares of Common Stock</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Offered
  by Selling Securityholders</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  reoffer prospectus (the &ldquo;Reoffer Prospectus&rdquo;) relates to the offer and sale from time to time by certain Selling
  Securityholders named in this Reoffer Prospectus (the &ldquo;Selling Securityholders&rdquo;), or their permitted transferees, of up
  to 7,514,902 shares of common stock, par value $0.0001 per share (&ldquo;Common Stock&rdquo;), of Presto Automation Inc., a Delaware
  corporation (f/k/a Ventoux CCM Acquisition Corp.) (unless otherwise indicated or the context otherwise requires, the
  &ldquo;Company,&rdquo; &ldquo;Presto,&rdquo; &ldquo;PRST,&rdquo; &ldquo;we,&rdquo; &ldquo;our&rdquo; or &ldquo;us&rdquo;). This
  Reoffer Prospectus covers the offer and sale by the Selling Securityholders of 7,514,902 shares of Common Stock previously granted
  under restricted share awards, restricted stock units or stock options granted to the Selling Securityholders pursuant to the KHR
  Technologies, Inc. 2008 Stock Incentive Plan (the &ldquo;KHR Plan&rdquo;) and the E La Carte, Inc. 2018 Equity Incentive Plan (the
  &ldquo;E La Carte Plan&rdquo;, together with the KHR Plan, the &ldquo;Legacy Presto Plans&rdquo;). All such restricted share awards,
  restricted stock units or stock options were granted under the Legacy Presto Plans to the Selling Securityholders as executive
  officers of E La Carte, Inc. (&ldquo;Legacy Presto&rdquo;), a Delaware corporation, before its acquisition by the Company in the
  business combination (the &ldquo;Business Combination&rdquo;) between the Company, Legacy Presto, Ventoux Merger Sub I Inc., a
  Delaware corporation and a direct, wholly-owned subsidiary of Ventoux CCM Acquisition Corp (&ldquo;Ventoux Merger Sub I&rdquo;) and
  Ventoux Merger Sub II Inc., a Delaware corporation and a direct, wholly-owned subsidiary of Ventoux CCM Acquisition Corp
  (&ldquo;Ventoux Merger Sub II&rdquo;).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  are not offering any shares of Common Stock and will not receive any proceeds from the sale of the shares of Common Stock by the Selling
  Securityholders pursuant to this Reoffer Prospectus. The Selling Securityholders are &ldquo;affiliates&rdquo; of the Company (as defined
  in Rule 405 under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;)).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Subject
  to other restrictions on them, the Selling Securityholders may from time to time (including in the case of shares of Common Stock offered
  hereby under restricted share award, restricted stock units or stock options, upon vesting and/or exercise) sell, transfer or otherwise
  dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus in various types of transactions, including through
  underwriters or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents. If underwriters or dealers
  are used to sell the shares of Common Stock, we will name them and describe their compensation in a prospectus supplement. The shares
  of Common Stock may be sold in one or more transactions at fixed prices, prevailing market prices at the time of sale, prices related
  to the prevailing market prices, varying prices determined at the time of sale or negotiated prices. We do not know when or in what amount
  the Selling Securityholders may offer the shares of Common Stock for sale. The Selling Securityholders may sell any, all or none of the
  shares of Common Stock offered by this Reoffer Prospectus. See &ldquo;<I>Plan of Distribution</I>&rdquo; beginning on page 5 for more
  information about how the Selling Securityholders may sell or dispose of the shares of Common Stock covered by this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Before
  their sale under this Reoffer Prospectus, the shares of Common Stock covered by this Reoffer Prospectus are &ldquo;control securities&rdquo;
  or &ldquo;restricted securities,&rdquo; within the meaning of Instruction C to Form S-8 under the Securities Act. This Reoffer Prospectus
  has been prepared for the purposes of registering the shares of Common Stock under the Securities Act to allow for future sales by the
  Selling Securityholders on a continuous or delayed basis to the public without restriction.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Common Stock is listed on Nasdaq Stock Market under the symbol &ldquo;PRST.&rdquo; On December 12, 2022, the closing price of
  our Common Stock was $3.87 per share.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>We
  are an &ldquo;emerging growth company&rdquo; as defined under the federal securities laws, and, as such, we are subject to reduced public
  company reporting requirements.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Investing
  in our securities involves risks that are described in the &ldquo;<I>Risk Factors</I>&rdquo; section on page 2 of this Reoffer Prospectus.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
  the Securities and Exchange Commission nor any state securities commission has approved or disapproved of the securities to be issued
  under this Reoffer Prospectus or determined if this Reoffer Prospectus is truthful or complete. Any representation to the contrary is
  a criminal offense.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>The
  date of this prospectus is December 16, 2022.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>TABLE
  OF CONTENTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 89%; text-align: justify"><A HREF="#a_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CAUTIONARY
      NOTE REGARDING FORWARD-LOOKING STATEMENTS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_002"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PROSPECTUS
      SUMMARY</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_003"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">RISK
      FACTORS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_004"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">DETERMINATION
      OF OFFERING PRICE</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">2</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_005"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">USE
      OF PROCEEDS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">2</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_006"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SELLING
      SECURITYHOLDERS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">2</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_007"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PLAN
      OF DISTRIBUTION</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_008"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INFORMATION
      INCORPORATED BY REFERENCE</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_009"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LEGAL
      MATTERS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_010"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPERTS</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#a_011"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WHERE
      YOU CAN FIND MORE INFORMATION</FONT></A></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">6</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Neither
  we nor the Selling Securityholders have authorized anyone to provide any information or to make any representations other than those
  contained in this Reoffer Prospectus or any accompanying prospectus supplement that we have prepared. We and the Selling Securityholders
  take no responsibility for, and can provide no assurance as to the reliability of, any other information that others may give you. This
  Reoffer Prospectus is an offer to sell only the securities offered hereby and only under circumstances and in jurisdictions where it
  is lawful to do so. No dealer, salesperson or other person is authorized to give any information or to represent anything not contained
  in this Reoffer Prospectus or any applicable prospectus supplement. This Reoffer Prospectus is not an offer to sell securities, and it
  is not soliciting an offer to buy securities, in any jurisdiction where the offer or sale is not permitted. You should assume that the
  information appearing in this Reoffer Prospectus or any prospectus supplement is accurate only as of the date on the front of those documents
  only, regardless of the time of delivery of this Reoffer Prospectus or any applicable prospectus supplement, or any sale of a security.
  Our business, financial condition, results of operations and prospects may have changed since those dates.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 5; Options: NewSection; 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: LowerRoman; Name: PageNo -->i<!-- 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-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_001"></A>CAUTIONARY
  NOTE REGARDING FORWARD-LOOKING STATEMENTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Reoffer Prospectus and the documents incorporated by reference in this Reoffer Prospectus contains forward-looking statements for purposes
  of the safe harbor provisions under the United States Private Securities Litigation Reform Act of 1995, including statements about the
  financial condition, results of operations, earnings outlook and prospects of Presto. Investors should note that on April 8, 2021, the
  staff of the SEC issued a public statement entitled &ldquo;SPACs, IPOs and Liability Risk under the Securities Laws,&rdquo; in which
  the SEC staff indicated that there is uncertainty as to the availability of the safe harbor under these Sections in connection with a
  SPAC merger. In addition, any statements that refer to projections (including EBITDA, adjusted EBITDA, EBITDA margin and revenue projections),
  forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements.
  Forward-looking statements are typically identified by words such as &ldquo;plan,&rdquo; &ldquo;believe,&rdquo; &ldquo;expect,&rdquo;
  &ldquo;anticipate,&rdquo; &ldquo;intend,&rdquo; &ldquo;outlook,&rdquo; &ldquo;estimate,&rdquo; &ldquo;forecast,&rdquo; &ldquo;project,&rdquo;
  &ldquo;continue,&rdquo; &ldquo;could,&rdquo; &ldquo;may,&rdquo; &ldquo;might,&rdquo; &ldquo;possible,&rdquo; &ldquo;potential,&rdquo;
  &ldquo;predict,&rdquo; &ldquo;should,&rdquo; &ldquo;would&rdquo; and other similar words and expressions, but the absence of these words
  does not mean that a statement is not forward-looking. The forward-looking statements are based on projections prepared by, and are the
  responsibility of Presto&rsquo;s management teams.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Factors
  that could cause actual results to differ from those implied by the forward-looking statements in this Reoffer Prospectus are more fully
  described under the heading &ldquo;Risk Factors&rdquo; and elsewhere in this Reoffer Prospectus. The risks described under the heading
  &ldquo;Risk Factors&rdquo; are not exhaustive. Other sections of this Reoffer Prospectus describe additional factors that could adversely
  affect the business, financial condition or results of operations of Presto. New risk factors emerge from time to time and it is not
  possible to predict all such risk factors, nor can Presto assess the impact of all such risk factors on the business of Presto, or the
  extent to which any factor or combination of factors may cause actual results to differ materially from those contained in any forward-looking
  statements. Forward-looking statements are not guarantees of performance. You should not put undue reliance on these statements, which
  speak only as of the date hereof. All forward-looking statements attributable to Presto or persons acting on their behalf are expressly
  qualified in their entirety by the foregoing cautionary statements. Presto undertakes no obligations to update or revise publicly any
  forward-looking statements, whether as a result of new information, future events or otherwise, except as required by law.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 6; 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: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <DIV STYLE="padding-right: 5pt; padding-left: 5pt; border: Black 1.5pt solid; width: 98%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_002"></A>PROSPECTUS
  SUMMARY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>This
  summary highlights selected information from this Reoffer Prospectus and may not contain all of the information that is important in
  making an investment decision. This summary is qualified in its entirety by the more detailed information included in this Reoffer Prospectus.
  Before making your investment decision with respect to our securities, you should carefully read this entire Reoffer Prospectus, including
  the information under &ldquo;Risk Factors,&rdquo; in this Reoffer Prospectus.</I><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Overview</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Presto,
  a Delaware corporation headquartered in San Carlos, California, seeks to overlay next-generation digital solutions onto the approximately
  $3 trillion hospitality industry given the hospitality industry&rsquo;s current primarily analog nature and substantial reliance on labor.
  At present, Presto is focused on the restaurant industry. Since its founding in 2008, Presto has shipped over 250,000 enterprise-grade
  digital solution systems to the restaurant hospitality industry. Presto leverages decades of deep domain experience to build a technology
  platform that digitizes on-premise restaurant dining rooms and drive-throughs to maximize restaurant profitability and enhance the guest
  dining experience. Presto offers a range of Touch, Vision and Voice products to restaurants.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Touch&nbsp;</I>&mdash;&nbsp;Presto&rsquo;s
                                              Touch products enable self-serve ordering, payment processing, customer (frequently referred
                                              to as logos herein) personalization, and gaming experiences. Presto&rsquo;s latest product,
                                              Presto Flex, is an all-in-one tablet that can be deployed for a variety of applications,
                                              including serving as a tabletop device, self-serve kiosk or handheld device. Presto Flex
                                              offers Wi-Fi and LTE connectivity while weighing 25% less than an iPad with three times the
                                              battery capacity of comparable tablets. A.I. technology provides speech recognition that
                                              allows automated voice ordering by both guests and staff. Presto Flex&rsquo;s front and rear
                                              cameras enable coupon scanning. Presto Flex hosts a wide range of payment options and is
                                              compliant with Payment Card Industry Data Security Standards (&ldquo;PCI-DSS&rdquo;). On
                                              average, Presto Flex eliminates 65% of point of sale trips increasing tables serviced and
                                              tips per server.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Vision&nbsp;</I>&mdash;&nbsp;Presto&rsquo;s
                                              AI-powered computer vision application provides real-time error detection, visual order tracking
                                              capabilities, and repeat guest identification. Presto Vision uses strategically located cameras
                                              and powerful artificial intelligence (&ldquo;AI&rdquo;) algorithms to offer unique real-time
                                              insights to restaurant operations and analytics. Presto&rsquo;s next generation technology
                                              quickly identifies dropouts in drive-through lines, repeat customers, errors during food
                                              preparation, and missing items in the packing process. Vision&rsquo;s smart analytics promotes
                                              items with short preparation times when queues are long and notifies managers to deploy line-busting
                                              tablets when drive-through wait times or abandonment rates are high. The Vision product also
                                              helps boost order accuracy in the restaurant hospitality industry by deploying its technology
                                              to kitchens, which allows management to monitor whether orders going out the door are substantially
                                              accurate.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Voice&nbsp;</I>&mdash;&nbsp;Presto&rsquo;s
                                              speech recognition technology offers guests voice-based ordering in the drive-through and
                                              other restaurant settings. Presto&rsquo;s Voice product takes orders using automated A.I.
                                              that frees up staff by automatically transmitting orders to the restaurant&rsquo;s POS system.
                                              Voice technology enables faster transactions and improved order accuracy by eliminating human
                                              order taking. The Voice product also increases check sizes with automatic upselling and cross-selling
                                              functionality.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Corporate
  Information</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  principal executive office is located at 985 Industrial Road, San Carlos, CA 94070. Our telephone number is (650) 817-9012. Our website
  address is www.presto.com. Information contained on our website is not a part of this prospectus, and the inclusion of our website address
  in this prospectus is an inactive textual reference only.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>About
  this Offering</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
  Reoffer Prospectus relates to the public offering, which is not being underwritten, by the Selling Securityholders listed in this Reoffer
  Prospectus, of up to 7,514,902 shares of Common Stock previously granted to the Selling Securityholders as executive officers of Legacy
  Presto pursuant to restricted share awards, restricted stock units or stock options under the Legacy Presto Plans prior to the Business
  Combination. Subject to the vesting and/or exercise of the shares of Common Stock offered hereby pursuant to the terms of the relevant
  award agreements, the Selling Securityholders may from time to time sell, transfer or otherwise dispose of any or all of the shares of
  Common Stock covered by this Reoffer Prospectus through underwriters or dealers, directly to purchasers (or a single purchaser) or through
  broker-dealers or agents. We will receive none of the proceeds from the sale of the shares of Common Stock by the Selling Securityholders.
  The Selling Securityholders will bear all sales commissions and similar expenses in connection with this offering. We will bear all expenses
  of registration incurred in connection with this Reoffer Prospectus, as well as any other expenses incurred by us in connection with
  the registration and offering that are not borne by the Selling Securityholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P></DIV>
  
  <!-- Field: Page; Sequence: 7; Options: NewSection; 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 -->1<!-- 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-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_003"></A>RISK
  FACTORS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">An
  investment in our Common Stock involves a high degree of risk. Before making an investment decision, you should carefully consider the
  risks described under &ldquo;<I>Risk Factors</I>&rdquo; in our Form 8-K filed with the SEC on September 27, 2022, together with all of
  the other information appearing in or incorporated by reference into this Reoffer Prospectus. Our business, prospects, financial condition,
  or operating results could be harmed by any of these risks, as well as other risks not currently known to us or that we currently consider
  immaterial. The trading price of our Common Stock could decline due to any of these risks, and, as a result, you may lose all or part
  of your investment. The risks we have described also include forward-looking statements, and our actual results may differ substantially
  from those discussed in these forward-looking statements. See &ldquo;<I>Cautionary Note Regarding Forward-Looking Statements</I>.&rdquo;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_004"></A>DETERMINATION
  OF OFFERING PRICE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Securityholders will determine at what price they may sell the shares of Common Stock offered hereby, and such sales may be made
  at prevailing market prices or at privately negotiated prices. See &ldquo;<I>Plan of Distribution</I>&rdquo; below for more information.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_005"></A>USE
  OF PROCEEDS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares of Common Stock offered hereby are being registered for the account of the Selling Securityholders named in this Reoffer Prospectus.
  All proceeds from the resale of the shares of Common Stock by the Selling Securityholders will go to the Selling Securityholders and
  we will not receive any proceeds from such resale.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_006"></A>SELLING
  SECURITYHOLDERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  table below sets forth information concerning the Selling Securityholders. We will not receive any proceeds from the resale of shares
  by the Selling Securityholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  table below sets forth, as of November 30, 2022 (the &ldquo;Determination Date&rdquo;), the following: (i) the name of each person who
  is offering the resale of shares of Common Stock by this Reoffer Prospectus; (ii) the number of shares (and the percentage, if 1% or
  more) of Common Stock beneficially owned (determined in the manner described in footnote (1) to the table below) by each person; (iii)
  the number of shares that each Selling Securityholder may offer for sale from time to time pursuant to this Reoffer Prospectus, whether
  or not such Selling Securityholder has a present intention to do so (described in footnote (2) to the table below); and (iv) the number
  of shares (and the percentage, if 1% or more) of Common Stock each person will own after the offering, assuming they sell all of the
  shares of Common Stock offered in this Reoffer Prospectus. Unless otherwise indicated, beneficial ownership is direct and, subject to
  community property laws where applicable, the Selling Securityholder indicated has sole voting and investment power. To our knowledge,
  no shares of Common Stock beneficially owned by any Selling Securityholder have been pledged as security.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Securityholders identified below may have sold, transferred or otherwise disposed of some or all of their shares since the date
  on which the information in the following table is presented in transactions exempt from or not subject to the registration requirements
  of the Securities Act. Information concerning the Selling Securityholders may change from time to time and, if necessary, we will amend
  or supplement this prospectus accordingly. We cannot give an estimate as to the number of shares of Common Stock that will actually be
  held by the Selling Securityholders upon termination of this offering, because the Selling Securityholders may offer some or all of their
  Common Stock under the offering contemplated by this prospectus or acquire additional shares of Common Stock. The total number of shares
  that may be sold hereunder will not exceed the number of shares offered hereby. Please read the section entitled &ldquo;<I>Plan of Distribution</I>&rdquo;
  in this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 8; 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-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Common Stock<BR>
  Beneficially Owned Prior<BR>
  to the Offering<SUP>(1)</SUP></B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-size: 10pt"><B>Common<BR>
  Stock Being</B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="6" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Common Stock<BR>
  Beneficially Owned After<BR>
  the Offering<SUP>(1)(3)</SUP></B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Selling Securityholders</B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Shares</B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percentage<SUP>(4)</SUP></B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Offered<SUP>(2)</SUP></B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Shares</B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Percentage<SUP>(4)</SUP></B></FONT></TD>
      <TD STYLE="white-space: nowrap">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
      <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Rajat Suri<SUP>(5)</SUP></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">6,759,732</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">12.2</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">%</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">5,298,529</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">2,234,703</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-size: 10pt">%</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">Kim Axel Lopdrup<SUP>(6)</SUP></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">35,310</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">60,744</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">10,000</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
      <TD><FONT STYLE="font-size: 10pt">Ashish Gupta<SUP>(7)</SUP></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">598,935</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1.2</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">%</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">728,358</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: white">
      <TD><FONT STYLE="font-size: 10pt">William (Bill) Healey<SUP>(8)</SUP></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1,012,962</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">1.9</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">%</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">892,315</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">40,496</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
      <TD><FONT STYLE="font-size: 10pt">Dan Mosher<SUP>(9)</SUP></FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">235,289</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">534,956</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">&mdash;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(1)</TD><TD STYLE="text-align: justify">Reflects shares of Common Stock included in the footnote next to the Selling Securityholder&rsquo;s name
  that the Selling Securityholder &ldquo;beneficially owns,&rdquo; meaning all shares of Common Stock over which the Selling Securityholder
  possesses sole or shared voting or investment power or has right to acquire such power within 60 days of the Determination Date (such
  as through the vesting of restricted stock units or the exercise of stock options). Shares subject to restricted stock units or options
  that vest or are exercisable within 60 days of the Determination Date are considered outstanding and beneficially owned by the Selling
  Securityholder holding such restricted stock units or options for the purpose of computing the ownership and percentage ownership of that
  Selling Securityholder, but are not treated as outstanding for the purpose of computing the ownership or percentage ownership of any other
  Selling Securityholder. Shares beneficially owned does not include earn-out shares for shares of Common Stock (the &ldquo;Earn-Out Shares&rdquo;),
  which represent the right to receive a number of shares of Common Stock if certain price-based vesting conditions are met following the
  Closing.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(2)</TD><TD STYLE="text-align: justify">Reflects shares of Common Stock offered under this Reoffer Prospectus, which were previously granted to
  the Selling Securityholders pursuant to restricted stock units or stock options and vest and/or become exercisable in accordance with
  the terms of the agreements for such awards. This includes both shares of Common Stock from previously-granted restricted stock units
  or stock options that are considered &ldquo;beneficially owned&rdquo; as in footnote 1, as well as shares underlying restricted stock
  units or stock options that vest and/or become exercisable more than 60 days after the Determination Date. As a result, the number of
  shares of Common Stock included in this column may be higher than the same number in the column &ldquo;Common Stock Beneficially Owned
  Prior to the Offering.&rdquo;</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(3)</TD><TD STYLE="text-align: justify">Assumes that all of the shares of Common Stock held by each Selling Securityholder and being offered under
  this Reoffer Prospectus become vested and are sold, and that no Selling Securityholder will acquire additional shares of Common Stock
  before the completion of this offering.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(4)</TD><TD STYLE="text-align: justify">Percentage of beneficial ownership is based on, as of the Determination Date, 51,108,930 shares of Common
  Stock issued and outstanding. Such amount excludes the Earn-Out Shares in the form of Common Stock issuable upon the satisfaction of certain&nbsp;earn-out
  conditions set forth in the Merger Agreement.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(5)</TD><TD STYLE="text-align: justify">Consists of (i) 2,224,703 shares of Common Stock and (ii) 4,525,029
  options to purchase shares of Common Stock exercisable within 60 days.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(6)</TD><TD STYLE="text-align: justify">Consists of (i) 10,000 shares of Common Stock and (ii) 25,310 restricted
  stock units that vest within 60 days.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(7)</TD><TD STYLE="text-align: justify">Consists of 598,935 options to purchase shares of Common Stock exercisable
  within 60 days.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(8)</TD><TD STYLE="text-align: justify">Consists of (i) 40,496 shares of Common Stock and (ii) 972,466 options to purchase shares of Common Stock
  exercisable within 60 days.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; background-color: white"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in">(9)</TD><TD STYLE="text-align: justify">Consists of 235,289 options to purchase shares of Common Stock exercisable
  within 60 days.</TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 9; 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 -->3<!-- 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-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Other
  Material Relationships with the Selling Securityholders</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Employment
  Agreements</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  entered into offer letters with each of Messrs. Gupta and Mosher in August 2019 and February 2021, respectively, each of which provides
  for at-will employment and sets forth each NEO&rsquo;s initial base salary, certain employee benefits, eligibility (subject to Board
  approval) to receive a grant of stock options and, in the case of Mr. Gupta, eligibility to participate in the Company&rsquo;s annual
  cash bonus program. The offer letters do not provide for any severance in the event of a termination of employment. Mr. Mosher also entered
  into a restrictive covenant agreement that includes perpetual confidentiality and twelve-month post-termination employee non-solicitation
  provisions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Indemnification
  Agreements with Directors and Executive Officers</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon
  the closing of the Business Combination, we entered into indemnification agreements with each of our directors and executive officers,
  including the Selling Securityholders. The indemnification agreements require us to indemnify our directors and executive officers to
  the fullest extent permitted by Delaware law. The Delaware General Corporation Law (the &ldquo;DGCL&rdquo;) authorizes corporations to
  limit or eliminate the personal liability of directors of corporations and their stockholders for monetary damages for breaches of directors&rsquo;
  fiduciary duties, subject to certain exceptions. Presto&rsquo;s Certificate of Incorporation (the &ldquo;Charter&rdquo;) includes a provision
  that eliminates the personal liability of directors for damages for any breach of fiduciary duty as a director where, in civil proceedings,
  the person acted in good faith and in a manner that person reasonably believed to be in or not opposed to the best interests of Presto
  or, in criminal proceedings, where the person had no reasonable cause to believe that his or her conduct was unlawful.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  bylaws of Presto (the &ldquo;Bylaws&rdquo;) also provide that Presto must indemnify and advance expenses to Presto&rsquo;s directors
  and officers to the fullest extent authorized by the DGCL. Presto also is expressly authorized to carry directors&rsquo; and officers&rsquo;
  liability insurance providing indemnification for Presto directors, officers, and certain employees for some liabilities.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  also maintain a directors&rsquo; and officers&rsquo; insurance policy pursuant to which our directors and officers are insured against
  liability for actions taken in their capacities as directors and officers. We believe these provisions in the Charter, Bylaws and these
  indemnification agreements are necessary to attract and retain qualified persons as directors and officers.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>&nbsp;</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><I>Registration
  Rights Agreement</I></B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Presto
  and other holders of Presto capital stock, including certain of the Selling Securityholders (the &ldquo;Holders&rdquo;) entered into
  the Amended and Restated Registration Rights Agreement. The Amended and Restated Registration Rights Agreement also provides the Holders
  with certain &ldquo;demand&rdquo; and &ldquo;piggy-back&rdquo; registration rights, subject to certain requirements and customary conditions.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24pt; background-color: white">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 10; 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 -->4<!-- 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_007"></A>PLAN
  OF DISTRIBUTION</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  shares of Common Stock covered by this Reoffer Prospectus are being registered by the Company for the account of the Selling Securityholders.
  The shares of Common Stock offered may be sold from time to time directly by or on behalf of each Selling Securityholder in one or more
  transactions on Nasdaq or any other stock exchange on which the Common Stock may be listed at the time of sale, in the over-the-counter
  market, in privately negotiated transactions, any other method permitted by applicable law or through a combination of such methods,
  at market prices prevailing at the time of sale, at prices related to such prevailing market prices, at fixed prices (which may be changed)
  or at negotiated prices. These transactions may include block transactions or crosses. Crosses are transactions in which the same broker
  acts as an agent on both sides of the trade. The Selling Securityholders may sell the Common Stock through one or more agents, brokers-dealers
  or directly to purchasers. Such broker-dealers may receive compensation in the form of commissions, discounts, or concessions from the
  Selling Securityholders and/or purchasers of the Common Stock or both. Such compensation as to a particular broker-dealer may be in excess
  of customary commissions. The amount of shares of Common Stock to be reoffered or resold under the Reoffer Prospectus by each Selling
  Securityholder and any other person with whom he or she is acting in concert for the purpose of selling Common Stock, may not exceed,
  during any three-month period, the amount specified in Rule 144(e) under the Securities Act.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
  the time a particular offering of the Common Stock is made, a prospectus supplement, if required, will be distributed, which will set
  forth the name of the Selling Securityholders, the aggregate amount of the Common Stock being offered and the terms of the offering,
  including, to the extent required, (1) the name or names of any underwriters, broker-dealers, or agents, (2) any discounts, commissions,
  and other terms constituting compensation from the Selling Securityholders, and (3) any discounts, commissions, or concessions allowed
  or reallowed to be paid to broker-dealers.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  connection with their sales, a Selling Securityholder, and any participating broker-dealer may be deemed to be &ldquo;underwriters&rdquo;
  within the meaning of the Securities Act, and any commissions they receive and the proceeds of any sale of Common Stock may be deemed
  to be underwriting discounts and commissions under the Securities Act. We are bearing all costs relating to the registration of the Common
  Stock. Any commissions or other fees payable to broker-dealers in connection with any sale of the Common Stock will be borne by the Selling
  Securityholders or other party selling such shares of Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Selling Securityholders will act independently of us in making decisions with respect to the timing, manner, and size of each resale
  or other transfer. There is no assurance that the Selling Securityholders will sell all or a portion of the Common Stock offered hereby
  under this Reoffer Prospectus. Further, we cannot assure you that the Selling Securityholders will not transfer, distribute, devise,
  or gift the Common Stock by other means not described in this Reoffer Prospectus. In addition to any Common Stock sold hereunder, Selling
  Securityholders may sell Common Stock in compliance with Rule 144 when available. Sales of the Common Stock must be made by the Selling
  Securityholders in compliance with all applicable state and federal securities laws and regulations, including the Securities Act. The
  Selling Securityholders may agree to indemnify any broker, dealer, or agent that participates in transactions involving sales of the
  Common Stock against certain liabilities in connection with the offering of the Common Stock arising under the Securities Act. We have
  notified the Selling Securityholders of the need to deliver a copy of this Reoffer Prospectus in connection with any sale of the Common
  Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  anti-manipulation rules of Regulation M under the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) may apply
  to resales of shares of Common Stock and activities of the Selling Securityholders, which may limit the timing of purchases and resales
  of any of the shares of Common Stock by the Selling Securityholders and any other participating person. Regulation M may also restrict
  the ability of any person engaged in the distribution of the Common Stock to engage in passive market-making activities with respect
  to the Common Stock. Passive market-making involves transactions in which a market maker acts as both our underwriter and as a purchaser
  of shares of Common Stock in the secondary market. All of the foregoing may affect the marketability of the shares of Common Stock and
  the ability of any person or entity to engage in market-making activities with respect to the shares of Common Stock.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once
  sold under the registration statement on Form S-8, of which this Reoffer Prospectus forms a part, the shares of Common Stock will be
  freely tradable in the hands of persons other than our affiliates.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  
  <!-- Field: Page; Sequence: 11; 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 -->5<!-- 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-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_008"></A>INFORMATION
  INCORPORATED BY REFERENCE</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Company hereby incorporates by reference in this Reoffer Prospectus the following:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022009002/f10k2021_ventouxccmacq.htm">Form
      10-K</A> for the fiscal year ended December 31, 2021, filed by the Company with the SEC on February 23, 2022;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, filed with the
      SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022026430/f10q0322_ventouxccmacq.htm">May 13, 2022</A>,
      <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022047958/f10q0622_ventouxccmacq.htm">August 15, 2022</A>,
      and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022073927/f10q0922_prestoauto.htm">November 18, 2022</A>,
      respectively;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
  Current Reports on Form 8-K, filed with the SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022017828/ea157923-8k_ventoux.htm">April
  4, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022033583/ea161746-8k_ventouxccm.htm">June 17,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022041523/ea163294-8k425_ventoux.htm">July 26, 2022</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022052977/ea165204-8k_ventoux.htm">September 1, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022055137/ea165590-8k_ventoux.htm">September
  12, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022055948/ea165786-8k_ventoux.htm">September 14,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022059478/ea166244-8k_prestoauto.htm">September 27,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022068735/ea167911-8k_prestoauto.htm">November 2,
  2022</A> and December 16, 2022; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      description of the Company&rsquo;s Common Stock contained in the Company&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022065582/fs12022_prestoauto.htm">Form&nbsp;S-1</A>,
      filed by the Company with the SEC on October 21, 2022, including any amendment or report filed to update such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of
  a post-effective amendment to the registration statement to which this Reoffer Prospectus relates, which indicates that all securities
  offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
  in this Reoffer Prospectus and to be a part hereof from the date of filing of such documents.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Reoffer Prospectus to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
  the foregoing, no information is incorporated by reference in this Reoffer Prospectus where such information under applicable forms and
  regulations of the SEC is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered &ldquo;filed&rdquo;
  under the Exchange Act or is to be incorporated by reference in this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_009"></A>LEGAL
  MATTERS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">White
  &amp; Case LLP has issued an opinion regarding the legality of the shares of Common Stock offered hereby.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_010"></A>EXPERTS</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  consolidated financial statements of E La Carte, Inc. (dba Presto) as of June 30, 2022 and 2021, and for the years then ended, incorporated
  in this prospectus by reference from Presto Automation Inc.&rsquo;s Current Report on Form 8-K, have been audited by Moss Adams LLP,
  an independent registered public accounting firm, as stated in their report (which report expresses an unqualified opinion and includes
  explanatory paragraphs relating to a going concern uncertainty) which is incorporated herein by reference. Such consolidated financial
  statements have been so incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and
  auditing.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  consolidated financial statements of VTAQ as of December 31, 2021 and 2020, and for the years ended December 31, 2021 and 2020 incorporated
  by reference in this prospectus have been audited by WithumSmith+Brown, PC, independent registered public accounting firm, as set forth
  in their report thereon, incorporated by reference in this prospectus, and are incorporated in reliance on such report given on the authority
  of such firm as experts in auditing and accounting.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="a_011"></A>WHERE
  YOU CAN FIND MORE INFORMATION</B>&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  file annual, quarterly and current reports, proxy statements and other information with the SEC. This Reoffer Prospectus is part of the
  registration statement, but does not contain all of the information included in the registration statement or the exhibits. Our SEC filings
  are available to the public on the internet at a website maintained by the SEC located at www.sec.gov. Those filings are also available
  to the public on, or accessible through, our website under the heading &ldquo;Investors Relations&rdquo; at www.presto.com. The information
  on our web site, however, is not, and should not be deemed to be, a part of this Reoffer Prospectus.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 12; 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 -->6<!-- 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-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PART
  II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  3. Incorporation of Documents by Reference.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  Company hereby incorporates by reference in this Registration Statement the following:</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      Annual Report on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022009002/f10k2021_ventouxccmacq.htm">Form
      10-K</A> for the fiscal year ended December 31, 2021, filed by the Company with the SEC on February 23, 2022;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, filed with the
      SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022026430/f10q0322_ventouxccmacq.htm">May 13, 2022</A>,
      <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022047958/f10q0622_ventouxccmacq.htm">August 15, 2022</A>,
      and <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022073927/f10q0922_prestoauto.htm">November 18, 2022</A>,
      respectively;</FONT></TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
  Current Reports on Form 8-K, filed with the SEC on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022017828/ea157923-8k_ventoux.htm">April
  4, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022033583/ea161746-8k_ventouxccm.htm">June 17,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022041523/ea163294-8k425_ventoux.htm">July 26, 2022</A>,
  <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022052977/ea165204-8k_ventoux.htm">September 1, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022055137/ea165590-8k_ventoux.htm">September
  12, 2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022055948/ea165786-8k_ventoux.htm">September 14,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022059478/ea166244-8k_prestoauto.htm">September 27,
  2022</A>, <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022068735/ea167911-8k_prestoauto.htm">November 2,
  2022</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1822145/000121390022080545/ea170141-8k_prestoauto.htm" STYLE="-sec-extract: exhibit">December 16, 2022</A>; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 48px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
      description of the Company&rsquo;s Common Stock contained in the Company&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022065582/fs12022_prestoauto.htm">Form&nbsp;S-1</A>,
      filed by the Company with the SEC on October 21, 2022, including any amendment or report filed to update such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All
  documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as
  amended (the &ldquo;Exchange Act&rdquo;), prior to the filing of a post-effective amendment to which this Registration Statement relates,
  which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be
  deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing or furnishing of
  such documents.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
  the foregoing, no information is incorporated by reference in this Registration Statement where such information under applicable forms
  and regulations of the SEC is not deemed to be &ldquo;filed&rdquo; under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered &ldquo;filed&rdquo;
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  4. Description of Securities.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  5. Interests of Named Experts and Counsel.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Not
  applicable.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  6. Indemnification of Directors and Officers.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Charter provides that all of our directors, officers, employees and agents shall be entitled to be indemnified by us to the fullest extent
  permitted by Section 145 of the DGCL. Section 145 of the DGCL concerning indemnification of officers, directors, employees and agents
  is set forth below.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 13; Options: NewSection; 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">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- 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-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0.5in; margin-top: 0pt; margin-bottom: 0pt; text-align: left; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
  145. Indemnification of officers, directors, employees and agents; insurance.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
  A corporation shall have power to 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. The termination of any action,
  suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself,
  create a presumption that the person did not act in good faith and in a manner which 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 reasonable cause to believe that
  the person&rsquo;s conduct was unlawful.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)
  A corporation shall have power to 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 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) 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 and except that 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 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 or such other court
  shall deem proper.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)
  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 in subsections (a) and (b) of this section, 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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)
  Any indemnification under subsections (a) and (b) of this section (unless ordered by a court) shall be made by the corporation only as
  authorized in the specific case upon a determination that indemnification of the present or former director, officer, employee or agent
  is proper in the circumstances because the person has met the applicable standard of conduct set forth in subsections (a) and (b) of
  this section. Such determination shall be made, with respect to a person who is a director or officer at the time of such determination,
  (1) by a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or (2)
  by a committee of such directors designated by majority vote of such directors, even though less than a quorum, or (3) if there are no
  such directors, or if such directors so direct, by independent legal counsel in a written opinion, or (4) by the stockholders.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(e)
  Expenses (including attorneys&rsquo; fees) incurred by an officer or director 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. Such expenses (including attorneys&rsquo;
  fees) incurred by former officers and directors or other employees and agents may be so paid upon such terms and conditions, if any,
  as the corporation deems appropriate.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(f)
  The indemnification and advancement of expenses provided by, or granted pursuant to, the other subsections of this section shall not
  be deemed exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw,
  agreement, vote of stockholders or disinterested directors or otherwise, both as to action in such person&rsquo;s official capacity and
  as to action in another capacity while holding such office. A right to indemnification or to advancement of expenses arising under a
  provision of the certificate of incorporation or a bylaw shall not be eliminated or impaired by an amendment to such provision after
  the occurrence of the act or omission that is the subject of the civil, criminal, administrative or investigative action, suit or proceeding
  for which indemnification or advancement of expenses is sought, unless the provision in effect at the time of such act or omission explicitly
  authorizes such elimination or impairment after such action or omission has occurred.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 14; 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">II-<!-- 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-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(g)
  A corporation shall have 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 liability under this section.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(h)
  For purposes of this section, references to &ldquo;the corporation&rdquo; shall include, in addition to the resulting corporation, any
  constituent corporation (including any constituent of a constituent) absorbed in a consolidation or merger which, if its separate existence
  had continued, would have had power and authority to indemnify its directors, officers and employees or agents, so that any person who
  is or was a director, officer, employee or agent of such constituent corporation, or is or was serving at the request of such constituent
  corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  shall stand in the same position under this section with respect to the resulting or surviving corporation as such person would have
  with respect to such constituent corporation if its separate existence had continued.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)
  For purposes of this section, references to &ldquo;other enterprises&rdquo; shall include employee benefit plans; references to &ldquo;fines&rdquo;
  shall include any excise taxes assessed on a person with respect to any employee benefit plan; and references to &ldquo;serving at the
  request of the corporation&rdquo; shall include any service as a director, officer, employee or agent of the corporation which imposes
  duties on, or involves services by, such director, officer, employee or agent with respect to an employee benefit plan, its participants
  or beneficiaries; and a person who acted in good faith and in a manner such person reasonably believed to be in the interest of the participants
  and beneficiaries of an employee benefit plan shall be deemed to have acted in a manner &ldquo;not opposed to the best interests of the
  corporation&rdquo; as referred to in this section.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(j)
  The indemnification and advancement of expenses provided by, or granted pursuant to, this section shall, unless otherwise provided when
  authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit
  of the heirs, executors and administrators of such a person.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(k)
  The Court of Chancery is hereby vested with exclusive jurisdiction to hear and determine all actions for advancement of expenses or indemnification
  brought under this section or under any by law, agreement, vote of stockholders or disinterested directors, or otherwise. The Court of
  Chancery may summarily determine a corporation&rsquo;s obligation to advance expenses (including attorneys&rsquo; fees).</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons
  pursuant to the foregoing provisions, or otherwise, we have been advised that, in the opinion of the SEC, 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 of expenses incurred or paid by a director, officer or controlling person in a successful defense
  of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
  registered, we will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to the 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.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
  accordance with Section 102(b)(7) of the DGCL, our Charter provides that no director shall be personally liable to us or any of our stockholders
  for monetary damages resulting from breaches of their fiduciary duty as directors, except to the extent such limitation on or exemption
  from liability is not permitted under the DGCL. The effect of this provision of our Charter is to eliminate our rights and those of our
  stockholders (through stockholders&rsquo; derivative suits on our behalf) to recover monetary damages against a director for breach of
  the fiduciary duty of care as a director, including breaches resulting from negligent or grossly negligent behavior, except, as restricted
  by Section 102(b)(7) of the DGCL. However, this provision does not limit or eliminate our rights or the rights of any stockholder to
  seek non-monetary relief, such as an injunction or rescission, in the event of a breach of a director&rsquo;s duty of care.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"></P>
  
  <!-- Field: Page; Sequence: 15; 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">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- 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-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
  the DGCL is amended to authorize corporate action further eliminating or limiting the liability of directors, then, in accordance with
  our Charter, the liability of our directors to us or our stockholders will be eliminated or limited to the fullest extent authorized
  by the DGCL, as so amended. Any repeal or amendment of provisions of our Charter limiting or eliminating the liability of directors,
  whether by our stockholders or by changes in law, or the adoption of any other provisions inconsistent therewith, will (unless otherwise
  required by law) be prospective only, except to the extent such amendment or change in law permits us to further limit or eliminate the
  liability of directors on a retroactive basis.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  Charter also provides that we will, to the fullest extent authorized or permitted by applicable law, indemnify our current and former
  officers and directors, as well as those persons who, while directors or officers of our corporation, are or were serving as directors,
  officers, employees or agents of another entity, trust or other enterprise, including service with respect to an employee benefit plan,
  in connection with any threatened, pending or completed proceeding, whether civil, criminal, administrative or investigative, against
  all expense, liability and loss (including, without limitation, attorney&rsquo;s fees, judgments, fines, ERISA excise taxes and penalties
  and amounts paid in settlement) reasonably incurred or suffered by any such person in connection with any such proceeding.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notwithstanding
  the foregoing, a person eligible for indemnification pursuant to our Charter will be indemnified by us in connection with a proceeding
  initiated by such person only if such proceeding was authorized by the Board, except for proceedings to enforce rights to indemnification.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  right to indemnification which will be conferred by our Charter is a contract right that includes the right to be paid by us the expenses
  incurred in defending or otherwise participating in any proceeding referenced above in advance of its final disposition, provided, however,
  that if the DGCL requires, an advancement of expenses incurred by our officer or director (solely in the capacity as an officer or director
  of our corporation) will be made only upon delivery to us of an undertaking, by or on behalf of such officer or director, to repay all
  amounts so advanced if it is ultimately determined that such person is not entitled to be indemnified for such expenses under our Charter
  or otherwise.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  rights to indemnification and advancement of expenses will not be deemed exclusive of any other rights which any person covered by our
  Charter may have or hereafter acquire under law, our Charter, our bylaws, an agreement, vote of stockholders or disinterested directors,
  or otherwise.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  repeal or amendment of provisions of our Charter affecting indemnification rights, whether by our stockholders or by changes in law,
  or the adoption of any other provisions inconsistent therewith, will (unless otherwise required by law) be prospective only, except to
  the extent such amendment or change in law permits us to provide broader indemnification rights on a retroactive basis, and will not
  in any way diminish or adversely affect any right or protection existing at the time of such repeal or amendment or adoption of such
  inconsistent provision with respect to any act or omission occurring prior to such repeal or amendment or adoption of such inconsistent
  provision. Our Charter also permits us, to the extent and in the manner authorized or permitted by law, to indemnify and to advance expenses
  to persons other that those specifically covered by our Charter.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
  current bylaws include the provisions relating to advancement of expenses and indemnification rights consistent with those which are
  set forth in our Charter. In addition, our bylaws provide for a right of indemnity to bring a suit in the event a claim for indemnification
  or advancement of expenses is not paid in full by us within a specified period of time. Our bylaws also permit us to purchase and maintain
  insurance, at our expense, to protect us and/or any director, officer, employee or agent of our corporation or another entity, trust
  or other enterprise against any expense, liability or loss, whether or not we would have the power to indemnify such person against such
  expense, liability or loss under the DGCL.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Any
  repeal or amendment of provisions of our bylaws affecting indemnification rights, whether by the Board, stockholders or by changes in
  applicable law, or the adoption of any other provisions inconsistent therewith, will (unless otherwise required by law) be prospective
  only, except to the extent such amendment or change in law permits us to provide broader indemnification rights on a retroactive basis,
  and will not in any way diminish or adversely affect any right or protection existing thereunder with respect to any act or omission
  occurring prior to such repeal or amendment or adoption of such inconsistent provision.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
  have entered into indemnification agreements with each of our officers and directors a form that was filed as Exhibit 10.5 of our Registration
  Statement on Form S-1, filed with the SEC on January 4, 2021. These agreements require us to indemnify these individuals to the fullest
  extent permitted under Delaware law against liabilities that may arise by reason of their service to us, and to advance expenses incurred
  as a result of any proceeding against them as to which they could be indemnified.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  7. Exemption from Registration Claimed.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
  initial offer and sale of the shares of Common Stock being reoffered by the Reoffer Prospectus were deemed to be exempt from registration
  under the Securities Act in reliance upon Section 4(a)(2) of the Securities Act (or Regulation D thereunder) for offers and sales to
  certain grantees not involving a public offering Regulations S under the Securities Act for offers and sales to grantees outside the
  United States with no directed selling efforts in the United States and/or Rule 701 under the Securities Act for offers and sales to
  grantees pursuant to certain written compensatory benefit plans and contracts relating to compensation as provided thereunder.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  
  <!-- Field: Page; Sequence: 16; 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">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  8. Exhibits.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&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="white-space: nowrap; border-bottom: black 1.5pt solid; width: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
      Number</B> &nbsp;</FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1 &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022059478/ea166244ex3-1_prestoauto.htm">Second
      Amended&nbsp;&amp; Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Current Report on Form&nbsp;8-K
      filed on September&nbsp;27, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022059478/ea166244ex3-2_prestoauto.htm">Bylaws
      of Presto Automation Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form&nbsp;8-K filed on September&nbsp;27,
      2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.3
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022059478/ea166244ex10-3_prestoauto.htm">Amended&nbsp;&amp;
      Restated Warrant Agreement dated as of September&nbsp;21, 2022, by and among, New Presto, the Sponsors and Continental Stock Transfer&nbsp;&amp;
      Trust Company (incorporated by reference to Exhibit 10.3 to the Current Report on Form&nbsp;8-K filed on September&nbsp;27, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.4
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022065582/fs12022ex10-6_presto.htm">Presto
      Automation Inc. 2008 Stock Incentive Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form S-1 filed on October
      21, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.5
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022065582/fs12022ex10-7_presto.htm">Presto
      Automation Inc. 2018 Equity Incentive Plan (incorporated by reference to Exhibit 10.7 to the Current Report on Form S-1 filed on
      October 21, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.6
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1822145/000121390022059478/ea166244ex10-6_prestoauto.htm">Presto
      Automation Inc. 2022 Incentive Award Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form&nbsp;8-K filed
      on September&nbsp;27, 2022).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea170110ex5-1_prestoauto.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of White &amp;
      Case LLP</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea170110ex23-1_prestoauto.htm">Consent of Moss Adams LLP.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea170110ex23-2_prestoauto.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of WithumSmith+Brown, PC.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.3*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea170110ex5-1_prestoauto.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of White &amp;
      Case LLP (included in Exhibit 5.1 to this Registration Statement).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa_001"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney of certain
      officers and directors (included on the signature page to this Registration Statement).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="white-space: nowrap; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*
      &nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea170110ex5-1_prestoauto.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table. </FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filed
      herewith.</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 17; 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">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- 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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Item
  9. Undertakings.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      undersigned Registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To
      file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 1.5in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">to
  include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 1.5in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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. 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) (&sect; 230.424(b) of this chapter) if,
  in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
  in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 1.5in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Provided,
  however, </I>that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment
  by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or
  Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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; and</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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: 1in"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
      undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
      the Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each
      filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
      in 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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 18; 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">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- 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-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><A NAME="poa_001"></A>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the City of San Carlos, State of California, on December 16, 2022.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PRESTO
      AUTOMATION INC.</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; width: 5%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Rajat Suri</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rajat
      Suri</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 10.1pt; text-align: justify; text-indent: 23.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  person whose signature appears below constitutes and appoints each of Ashish Gupta and Rajat Suri, acting alone or together with another
  attorney-in-fact, as his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such
  person and in his or her name, place and stead, in any and all capacities, to sign any or all further amendments (including post-effective
  amendments) to this registration statement (and any additional registration statement related hereto permitted by Rule&nbsp;462(b)&nbsp;promulgated
  under the Securities Act&nbsp;of&nbsp;1933 (and all further amendments, including post-effective amendments, thereto)), 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 agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in and about the premises, 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 or her substitute or substitutes, may lawfully do or cause to be done
  by virtue hereof.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 23.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant
  to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and
  on December 16, 2022.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 23.75pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Rajat Suri</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Executive Officer and Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rajat
      Suri</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Executive Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Ashish Gupta</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
      Financial Officer</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ashish
      Gupta</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal
      Financial Officer and Principal Accounting Officer)</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Krishna K.&nbsp;Gupta</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Krishna
      K.&nbsp;Gupta</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Ilya Golubovich</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ilya
      Golubovich</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Keith Kravcik</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keith
      Kravcik</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Kim Axel Lopdrup</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kim
      Axel Lopdrup</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Gail Zauder</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Gail
      Zauder</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Edward Scheetz</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD></TR>
    <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt; text-align: center; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edward
      Scheetz</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="text-align: center; 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">II-7</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><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: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea170110-s8_prestoauto.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 218017}]
metadata_filer: {"company-data": {"conformed-name": "Presto Automation Inc.", "cik": "0001822145", "assigned-sic": "7372", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-268846", "film-number": "221468546"}, "business-address": {"street1": "1 EAST PUTNAM AVENUE, FLOOR 4", "city": "GREENWICH", "state": "CT", "zip": "06830", "phone": "6464659000"}, "mail-address": {"street1": "1 EAST PUTNAM AVENUE, FLOOR 4", "city": "GREENWICH", "state": "CT", "zip": "06830"}, "former-company": {"former-conformed-name": "Ventoux CCM Acquisition Corp.", "date-changed": "20200821"}}
text: As
  filed with the Securities and Exchange Commission on December 16, 2022
  Registration
  No. 333-
  UNITED
  STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM
  S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Presto
  Automation Inc.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  84-2968594
  (State
      or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  985
  Industrial Road
  San
  Carlos, CA 94070
  (Address
  of Principal Executive Offices)(Zip Code)
  Presto
  Automation Inc. 2008 Stock Incentive Plan
  Presto Automation Inc. 2018 Equity Incentive Plan
  Presto
  Automation Inc. 2022 Incentive Award Plan
  (Full
  title of the plan)
  Rajat
  Suri
  Presto Automation Inc.
  985 Industrial Road
  San Carlos, CA 94070
  (Name and address of agent for service)
  (650)
  817-9012
  (Telephone
  number, including area code, of agent for service)
  Copies
  to:
  Colin Diamond
  Laura
  Katherine Mann
  White
  & Case LLP
  1221
  Avenue of the Americas
  New
  York, New York 10020
  Telephone:
  (212) 819-8200
  Indicate
  by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
  company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
  "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large
      accelerated filer
  ☐
  Accelerated
      filer
  ☐
  Non-accelerated
      filer
  ☒
  Smaller
      reporting company
  ☒
  Emerging
      growth company
  ☒
  If
  an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
  with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  EXPLANATORY
  NOTE
  Presto
  Automation Inc. (f/k/a Ventoux CCM Acquisition Corp.) (the "Company" or the "Registrant") has filed with the
  Securities and Exchange Commission (the "SEC" or the "Commission") this registration statement on Form S-8 (this
  "Registration Statement") to register under the Securities Act of 1933, as amended (the "Securities Act"), the
  following shares of common stock, par value $0.0001 per share (the "Common Stock"), of the Company:
  (1)
  the
                                              offer and sale of 4,902,917 shares of Common Stock underlying certain outstanding stock options
                                              previously granted under the KHR Technologies, Inc. 2008 Stock Incentive Plan (the "KHR
                                              Plan");
  (2)
  the
      offer and sale of 7,209,680 shares of Common Stock underlying certain outstanding stock options previously granted under the E La
      Carte, Inc. 2018 Equity Incentive Plan (the "E La Carte Plan," together with the KHR Plan, the "Legacy Presto Plans");
  (3)
  the
      offer and sale of 4,617,400 shares of Common Stock reserved for issuance under the Presto Automation Inc. 2022 Incentive Award Plan
      (the "New Presto Plan"); and
  (4)
  the
      reoffer and resale of 7,514,902 shares of Common Stock (the "Reoffer Prospectus Shares") previously granted to the
      selling security holders named herein (the "Selling Securityholders") pursuant to restricted share awards, restricted
      stock units or stock options under the Legacy Presto Plans, including (i) outstanding stock options for which the initial sale upon
      exercise and (ii) outstanding restricted stock units for which the initial sale upon vesting are also registered on this Registration
      Statement.
  The
  shares of Common Stock underlying outstanding stock options registered for offer or sale and the Reoffer Prospectus Shares were granted
  under the Legacy Presto Plans to employees or executive officers, including the Selling Securityholders, of E La Carte, Inc. ("Legacy
  Presto"), a Delaware corporation, before its acquisition by the Company in the business combination (the "Business Combination")
  between the Company, Legacy Presto, Ventoux Merger Sub I and Ventoux Merger Sub II (as defined in the Reoffer Prospectus (as defined
  below)). The New Presto Plan was adopted in connection with the Business Combination. The inclusion of the Reoffer Prospectus Shares
  herein does not necessarily represent a present intention to sell any or all such shares of Common Stock.
  Pursuant
  to Rule 416(a) under the Securities Act, this Registration Statement also covers any additional shares of Common Stock that become issuable
  under the Legacy Presto Plans or the New Presto Plan, as applicable, as a result of anti-dilution provisions described therein by reason
  of any dividend, share split, recapitalization or other similar transaction.
  This
  Registration Statement includes a prospectus (the "Reoffer Prospectus") with respect to the Reoffer Prospectus Shares, the
  reoffer and resale of which are registered hereunder. The Reoffer Prospectus is prepared in accordance with General Instruction C of
  Form S-8 and the requirements of Part I of Form S-3. This Reoffer Prospectus permits reoffers and resales on a continuous or delayed
  basis of the Reoffer Prospectus Shares. As specified in General Instruction C of Form S-8, the amount of securities to be reoffered or
  resold under the Reoffer Prospectus by each selling security holder and any other person with whom they are acting in concert for the
  purpose of selling the Company's securities, may not exceed, during any three-month period, the amount specified in Rule 144(e)
  under the Securities Act.
  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 specified in Items 1 and 2 of Part I of Form S-8 is omitted from this Registration
                                              Statement in accordance with the provisions of Rule 428 under the Securities Act and the
                                              introductory note to Part I of Form S-8. The documents containing the information specified
                                              in Part I of this Registration Statement will be sent or given to each participant in the
                                              Legacy Presto Plans or the New Presto Plan, as applicable, as required by Rule 428(b) under
                                              the Securities Act. Such documents are not required to be and are not being filed with the
                                              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, taken together, constitute a prospectus that meets the requirements of Section
                                              10(a) of the Securities Act.
  I-
  1
  REOFFER
  PROSPECTUS
  Presto
  Automation Inc.
  7,514,902
  Shares of Common Stock
  Offered
  by Selling Securityholders
  This
  reoffer prospectus (the "Reoffer Prospectus") relates to the offer and sale from time to time by certain Selling
  Securityholders named in this Reoffer Prospectus (the "Selling Securityholders"), or their permitted transferees, of up
  to 7,514,902 shares of common stock, par value $0.0001 per share ("Common Stock"), of Presto Automation Inc., a Delaware
  corporation (f/k/a Ventoux CCM Acquisition Corp.) (unless otherwise indicated or the context otherwise requires, the
  "Company," "Presto," "PRST," "we," "our" or "us"). This
  Reoffer Prospectus covers the offer and sale by the Selling Securityholders of 7,514,902 shares of Common Stock previously granted
  under restricted share awards, restricted stock units or stock options granted to the Selling Securityholders pursuant to the KHR
  Technologies, Inc. 2008 Stock Incentive Plan (the "KHR Plan") and the E La Carte, Inc. 2018 Equity Incentive Plan (the
  "E La Carte Plan", together with the KHR Plan, the "Legacy Presto Plans"). All such restricted share awards,
  restricted stock units or stock options were granted under the Legacy Presto Plans to the Selling Securityholders as executive
  officers of E La Carte, Inc. ("Legacy Presto"), a Delaware corporation, before its acquisition by the Company in the
  business combination (the "Business Combination") between the Company, Legacy Presto, Ventoux Merger Sub I Inc., a
  Delaware corporation and a direct, wholly-owned subsidiary of Ventoux CCM Acquisition Corp ("Ventoux Merger Sub I") and
  Ventoux Merger Sub II Inc., a Delaware corporation and a direct, wholly-owned subsidiary of Ventoux CCM Acquisition Corp
  ("Ventoux Merger Sub II").
  We
  are not offering any shares of Common Stock and will not receive any proceeds from the sale of the shares of Common Stock by the Selling
  Securityholders pursuant to this Reoffer Prospectus. The Selling Securityholders are "affiliates" of the Company (as defined
  in Rule 405 under the Securities Act of 1933, as amended (the "Securities Act")).
  Subject
  to other restrictions on them, the Selling Securityholders may from time to time (including in the case of shares of Common Stock offered
  hereby under restricted share award, restricted stock units or stock options, upon vesting and/or exercise) sell, transfer or otherwise
  dispose of any or all of the shares of Common Stock covered by this Reoffer Prospectus in various types of transactions, including through
  underwriters or dealers, directly to purchasers (or a single purchaser) or through broker-dealers or agents. If underwriters or dealers
  are used to sell the shares of Common Stock, we will name them and describe their compensation in a prospectus supplement. The shares
  of Common Stock may be sold in one or more transactions at fixed prices, prevailing market prices at the time of sale, prices related
  to the prevailing market prices, varying prices determined at the time of sale or negotiated prices. We do not know when or in what amount
  the Selling Securityholders may offer the shares of Common Stock for sale. The Selling Securityholders may sell any, all or none of the
  shares of Common Stock offered by this Reoffer Prospectus. See "
  Plan of Distribution
  " beginning on page 5 for more
  information about how the Selling Securityholders may sell or dispose of the shares of Common Stock covered by this Reoffer Prospectus.
  Before
  their sale under this Reoffer Prospectus, the shares of Common Stock covered by this Reoffer Prospectus are "control securities"
  or "restricted securities," within the meaning of Instruction C to Form S-8 under the Securities Act. This Reoffer Prospectus
  has been prepared for the purposes of registering the shares of Common Stock under the Securities Act to allow for future sales by the
  Selling Securityholders on a continuous or delayed basis to the public without restriction.
  Our
  Common Stock is listed on Nasdaq Stock Market under the symbol "PRST." On December 12, 2022, the closing price of
  our Common Stock was $3.87 per share.
  We
  are an "emerging growth company" as defined under the federal securities laws, and, as such, we are subject to reduced public
  company reporting requirements.
  Investing
  in our securities involves risks that are described in the "
  Risk Factors
  " section on page 2 of this Reoffer Prospectus.
  Neither
  the Securities and Exchange Commission nor any state securities commission has approved or disapproved of the securities to be issued
  under this Reoffer Prospectus or determined if this Reoffer Prospectus is truthful or complete. Any representation to the contrary is
  a criminal offense.
  The
  date of this prospectus is December 16, 2022.
  TABLE
  OF CONTENTS
  CAUTIONARY
      NOTE REGARDING FORWARD-LOOKING STATEMENTS
  ii
  PROSPECTUS
      SUMMARY
  1
  RISK
      FACTORS
  2
  DETERMINATION
      OF OFFERING PRICE
  2
  USE
      OF PROCEEDS
  2
  SELLING
      SECURITYHOLDERS
  2
  PLAN
      OF DISTRIBUTION
  5
  INFORMATION
      INCORPORATED BY REFERENCE
  6
  LEGAL
      MATTERS
  6
  EXPERTS
  6
  WHERE
      YOU CAN FIND MORE INFORMATION
  6
  Neither
  we nor the Selling Securityholders have authorized anyone to provide any information or to make any representations other than those
  contained in this Reoffer Prospectus or any accompanying prospectus supplement that we have prepared. We and the Selling Securityholders
  take no responsibility for, and can provide no assurance as to the reliability of, any other information that others may give you. This
  Reoffer Prospectus is an offer to sell only the securities offered hereby and only under circumstances and in jurisdictions where it
  is lawful to do so. No dealer, salesperson or other person is authorized to give any information or to represent anything not contained
  in this Reoffer Prospectus or any applicable prospectus supplement. This Reoffer Prospectus is not an offer to sell securities, and it
  is not soliciting an offer to buy securities, in any jurisdiction where the offer or sale is not permitted. You should assume that the
  information appearing in this Reoffer Prospectus or any prospectus supplement is accurate only as of the date on the front of those documents
  only, regardless of the time of delivery of this Reoffer Prospectus or any applicable prospectus supplement, or any sale of a security.
  Our business, financial condition, results of operations and prospects may have changed since those dates.
  i
  CAUTIONARY
  NOTE REGARDING FORWARD-LOOKING STATEMENTS
  This
  Reoffer Prospectus and the documents incorporated by reference in this Reoffer Prospectus contains forward-looking statements for purposes
  of the safe harbor provisions under the United States Private Securities Litigation Reform Act of 1995, including statements about the
  financial condition, results of operations, earnings outlook and prospects of Presto. Investors should note that on April 8, 2021, the
  staff of the SEC issued a public statement entitled "SPACs, IPOs and Liability Risk under the Securities Laws," in which
  the SEC staff indicated that there is uncertainty as to the availability of the safe harbor under these Sections in connection with a
  SPAC merger. In addition, any statements that refer to projections (including EBITDA, adjusted EBITDA, EBITDA margin and revenue projections),
  forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements.
  Forward-looking statements are typically identified by words such as "plan," "believe," "expect,"
  "anticipate," "intend," "outlook," "estimate," "forecast," "project,"
  "continue," "could," "may," "might," "possible," "potential,"
  "predict," "should," "would" and other similar words and expressions, but the absence of these words
  does not mean that a statement is not forward-looking. The forward-looking statements are based on projections prepared by, and are the
  responsibility of Presto's management teams.
  Factors
  that could cause actual results to differ from those implied by the forward-looking statements in this Reoffer Prospectus are more fully
  described under the heading "Risk Factors" and elsewhere in this Reoffer Prospectus. The risks described under the heading
  "Risk Factors" are not exhaustive. Other sections of this Reoffer Prospectus describe additional factors that could adversely
  affect the business, financial condition or results of operations of Presto. New risk factors emerge from time to time and it is not
  possible to predict all such risk factors, nor can Presto assess the impact of all such risk factors on the business of Presto, or the
  extent to which any factor or combination of factors may cause actual results to differ materially from those contained in any forward-looking
  statements. Forward-looking statements are not guarantees of performance. You should not put undue reliance on these statements, which
  speak only as of the date hereof. All forward-looking statements attributable to Presto or persons acting on their behalf are expressly
  qualified in their entirety by the foregoing cautionary statements. Presto undertakes no obligations to update or revise publicly any
  forward-looking statements, whether as a result of new information, future events or otherwise, except as required by law.
  ii
  PROSPECTUS
  SUMMARY
  This
  summary highlights selected information from this Reoffer Prospectus and may not contain all of the information that is important in
  making an investment decision. This summary is qualified in its entirety by the more detailed information included in this Reoffer Prospectus.
  Before making your investment decision with respect to our securities, you should carefully read this entire Reoffer Prospectus, including
  the information under "Risk Factors," in this Reoffer Prospectus.
  Overview
  Presto,
  a Delaware corporation headquartered in San Carlos, California, seeks to overlay next-generation digital solutions onto the approximately
  $3 trillion hospitality industry given the hospitality industry's current primarily analog nature and substantial reliance on labor.
  At present, Presto is focused on the restaurant industry. Since its founding in 2008, Presto has shipped over 250,000 enterprise-grade
  digital solution systems to the restaurant hospitality industry. Presto leverages decades of deep domain experience to build a technology
  platform that digitizes on-premise restaurant dining rooms and drive-throughs to maximize restaurant profitability and enhance the guest
  dining experience. Presto offers a range of Touch, Vision and Voice products to restaurants.
  ●
  Touch
  — Presto's
                                              Touch products enable self-serve ordering, payment processing, customer (frequently referred
                                              to as logos herein) personalization, and gaming experiences. Presto's latest product,
                                              Presto Flex, is an all-in-one tablet that can be deployed for a variety of applications,
                                              including serving as a tabletop device, self-serve kiosk or handheld device. Presto Flex
                                              offers Wi-Fi and LTE connectivity while weighing 25% less than an iPad with three times the
                                              battery capacity of comparable tablets. A.I. technology provides speech recognition that
                                              allows automated voice ordering by both guests and staff. Presto Flex's front and rear
                                              cameras enable coupon scanning. Presto Flex hosts a wide range of payment options and is
                                              compliant with Payment Card Industry Data Security Standards ("PCI-DSS"). On
                                              average, Presto Flex eliminates 65% of point of sale trips increasing tables serviced and
                                              tips per server.
  ●
  Vision
  — Presto's
                                              AI-powered computer vision application provides real-time error detection, visual order tracking
                                              capabilities, and repeat guest identification. Presto Vision uses strategically located cameras
                                              and powerful artificial intelligence ("AI") algorithms to offer unique real-time
                                              insights to restaurant operations and analytics. Presto's next generation technology
                                              quickly identifies dropouts in drive-through lines, repeat customers, errors during food
                                              preparation, and missing items in the packing process. Vision's smart analytics promotes
                                              items with short preparation times when queues are long and notifies managers to deploy line-busting
                                              tablets when drive-through wait times or abandonment rates are high. The Vision product also
                                              helps boost order accuracy in the restaurant hospitality industry by deploying its technology
                                              to kitchens, which allows management to monitor whether orders going out the door are substantially
                                              accurate.
  ●
  Voice
  — Presto's
                                              speech recognition technology offers guests voice-based ordering in the drive-through and
                                              other restaurant settings. Presto's Voice product takes orders using automated A.I.
                                              that frees up staff by automatically transmitting orders to the restaurant's POS system.
                                              Voice technology enables faster transactions and improved order accuracy by eliminating human
                                              order taking. The Voice product also increases check sizes with automatic upselling and cross-selling
                                              functionality.
  Corporate
  Information
  Our
  principal executive office is located at 985 Industrial Road, San Carlos, CA 94070. Our telephone number is (650) 817-9012. Our website
  address is www.presto.com. Information contained on our website is not a part of this prospectus, and the inclusion of our website address
  in this prospectus is an inactive textual reference only.
  About
  this Offering
  This
  Reoffer Prospectus relates to the public offering, which is not being underwritten, by the Selling Securityholders listed in this Reoffer
  Prospectus, of up to 7,514,902 shares of Common Stock previously granted to the Selling Securityholders as executive officers of Legacy
  Presto pursuant to restricted share awards, restricted stock units or stock options under the Legacy Presto Plans prior to the Business
  Combination. Subject to the vesting and/or exercise of the shares of Common Stock offered hereby pursuant to the terms of the relevant
  award agreements, the Selling Securityholders may from time to time sell, transfer or otherwise dispose of any or all of the shares of
  Common Stock covered by this Reoffer Prospectus through underwriters or dealers, directly to purchasers (or a single purchaser) or through
  broker-dealers or agents. We will receive none of the proceeds from the sale of the shares of Common Stock by the Selling Securityholders.
  The Selling Securityholders will bear all sales commissions and similar expenses in connection with this offering. We will bear all expenses
  of registration incurred in connection with this Reoffer Prospectus, as well as any other expenses incurred by us in connection with
  the registration and offering that are not borne by the Selling Securityholders.
  1
  RISK
  FACTORS
  An
  investment in our Common Stock involves a high degree of risk. Before making an investment decision, you should carefully consider the
  risks described under "
  Risk Factors
  " in our Form 8-K filed with the SEC on September 27, 2022, together with all of
  the other information appearing in or incorporated by reference into this Reoffer Prospectus. Our business, prospects, financial condition,
  or operating results could be harmed by any of these risks, as well as other risks not currently known to us or that we currently consider
  immaterial. The trading price of our Common Stock could decline due to any of these risks, and, as a result, you may lose all or part
  of your investment. The risks we have described also include forward-looking statements, and our actual results may differ substantially
  from those discussed in these forward-looking statements. See "
  Cautionary Note Regarding Forward-Looking Statements
  ."
  DETERMINATION
  OF OFFERING PRICE
  The
  Selling Securityholders will determine at what price they may sell the shares of Common Stock offered hereby, and such sales may be made
  at prevailing market prices or at privately negotiated prices. See "
  Plan of Distribution
  " below for more information.
  USE
  OF PROCEEDS
  The
  shares of Common Stock offered hereby are being registered for the account of the Selling Securityholders named in this Reoffer Prospectus.
  All proceeds from the resale of the shares of Common Stock by the Selling Securityholders will go to the Selling Securityholders and
  we will not receive any proceeds from such resale.
  SELLING
  SECURITYHOLDERS
  The
  table below sets forth information concerning the Selling Securityholders. We will not receive any proceeds from the resale of shares
  by the Selling Securityholders.
  The
  table below sets forth, as of November 30, 2022 (the "Determination Date"), the following: (i) the name of each person who
  is offering the resale of shares of Common Stock by this Reoffer Prospectus; (ii) the number of shares (and the percentage, if 1% or
  more) of Common Stock beneficially owned (determined in the manner described in footnote (1) to the table below) by each person; (iii)
  the number of shares that each Selling Securityholder may offer for sale from time to time pursuant to this Reoffer Prospectus, whether
  or not such Selling Securityholder has a present intention to do so (described in footnote (2) to the table below); and (iv) the number
  of shares (and the percentage, if 1% or more) of Common Stock each person will own after the offering, assuming they sell all of the
  shares of Common Stock offered in this Reoffer Prospectus. Unless otherwise indicated, beneficial ownership is direct and, subject to
  community property laws where applicable, the Selling Securityholder indicated has sole voting and investment power. To our knowledge,
  no shares of Common Stock beneficially owned by any Selling Securityholder have been pledged as security.
  The
  Selling Securityholders identified below may have sold, transferred or otherwise disposed of some or all of their shares since the date
  on which the information in the following table is presented in transactions exempt from or not subject to the registration requirements
  of the Securities Act. Information concerning the Selling Securityholders may change from time to time and, if necessary, we will amend
  or supplement this prospectus accordingly. We cannot give an estimate as to the number of shares of Common Stock that will actually be
  held by the Selling Securityholders upon termination of this offering, because the Selling Securityholders may offer some or all of their
  Common Stock under the offering contemplated by this prospectus or acquire additional shares of Common Stock. The total number of shares
  that may be sold hereunder will not exceed the number of shares offered hereby. Please read the section entitled "
  Plan of Distribution
  "
  in this Reoffer Prospectus.
  2
  Common Stock
  Beneficially Owned Prior
  to the Offering
  (1)
  Common
  Stock Being
  Common Stock
  Beneficially Owned After
  the Offering
  (1)(3)
  Selling Securityholders
  Shares
  Percentage
  (4)
  Offered
  (2)
  Shares
  Percentage
  (4)
  Rajat Suri
  (5)
  6,759,732
  12.2
  %
  5,298,529
  2,234,703
  4.3
  %
  Kim Axel Lopdrup
  (6)
  35,310
  *
  60,744
  10,000
  *
  Ashish Gupta
  (7)
  598,935
  1.2
  %
  728,358
  —
  —
  William (Bill) Healey
  (8)
  1,012,962
  1.9
  %
  892,315
  40,496
  *
  Dan Mosher
  (9)
  235,289
  *
  534,956
  —
  *
  (1)
  Reflects shares of Common Stock included in the footnote next to the Selling Securityholder's name
  that the Selling Securityholder "beneficially owns," meaning all shares of Common Stock over which the Selling Securityholder
  possesses sole or shared voting or investment power or has right to acquire such power within 60 days of the Determination Date (such
  as through the vesting of restricted stock units or the exercise of stock options). Shares subject to restricted stock units or options
  that vest or are exercisable within 60 days of the Determination Date are considered outstanding and beneficially owned by the Selling
  Securityholder holding such restricted stock units or options for the purpose of computing the ownership and percentage ownership of that
  Selling Securityholder, but are not treated as outstanding for the purpose of computing the ownership or percentage ownership of any other
  Selling Securityholder. Shares beneficially owned does not include earn-out shares for shares of Common Stock (the "Earn-Out Shares"),
  which represent the right to receive a number of shares of Common Stock if certain price-based vesting conditions are met following the
  Closing.
  (2)
  Reflects shares of Common Stock offered under this Reoffer Prospectus, which were previously granted to
  the Selling Securityholders pursuant to restricted stock units or stock options and vest and/or become exercisable in accordance with
  the terms of the agreements for such awards. This includes both shares of Common Stock from previously-granted restricted stock units
  or stock options that are considered "beneficially owned" as in footnote 1, as well as shares underlying restricted stock
  units or stock options that vest and/or become exercisable more than 60 days after the Determination Date. As a result, the number of
  shares of Common Stock included in this column may be higher than the same number in the column "Common Stock Beneficially Owned
  Prior to the Offering."
  (3)
  Assumes that all of the shares of Common Stock held by each Selling Securityholder and being offered under
  this Reoffer Prospectus become vested and are sold, and that no Selling Securityholder will acquire additional shares of Common Stock
  before the completion of this offering.
  (4)
  Percentage of beneficial ownership is based on, as of the Determination Date, 51,108,930 shares of Common
  Stock issued and outstanding. Such amount excludes the Earn-Out Shares in the form of Common Stock issuable upon the satisfaction of certain earn-out
  conditions set forth in the Merger Agreement.
  (5)
  Consists of (i) 2,224,703 shares of Common Stock and (ii) 4,525,029
  options to purchase shares of Common Stock exercisable within 60 days.
  (6)
  Consists of (i) 10,000 shares of Common Stock and (ii) 25,310 restricted
  stock units that vest within 60 days.
  (7)
  Consists of 598,935 options to purchase shares of Common Stock exercisable
  within 60 days.
  (8)
  Consists of (i) 40,496 shares of Common Stock and (ii) 972,466 options to purchase shares of Common Stock
  exercisable within 60 days.
  (9)
  Consists of 235,289 options to purchase shares of Common Stock exercisable
  within 60 days.
  3
  Other
  Material Relationships with the Selling Securityholders
  Employment
  Agreements
  We
  entered into offer letters with each of Messrs. Gupta and Mosher in August 2019 and February 2021, respectively, each of which provides
  for at-will employment and sets forth each NEO's initial base salary, certain employee benefits, eligibility (subject to Board
  approval) to receive a grant of stock options and, in the case of Mr. Gupta, eligibility to participate in the Company's annual
  cash bonus program. The offer letters do not provide for any severance in the event of a termination of employment. Mr. Mosher also entered
  into a restrictive covenant agreement that includes perpetual confidentiality and twelve-month post-termination employee non-solicitation
  provisions.
  Indemnification
  Agreements with Directors and Executive Officers
  Upon
  the closing of the Business Combination, we entered into indemnification agreements with each of our directors and executive officers,
  including the Selling Securityholders. The indemnification agreements require us to indemnify our directors and executive officers to
  the fullest extent permitted by Delaware law. The Delaware General Corporation Law (the "DGCL") authorizes corporations to
  limit or eliminate the personal liability of directors of corporations and their stockholders for monetary damages for breaches of directors'
  fiduciary duties, subject to certain exceptions. Presto's Certificate of Incorporation (the "Charter") includes a provision
  that eliminates the personal liability of directors for damages for any breach of fiduciary duty as a director where, in civil proceedings,
  the person acted in good faith and in a manner that person reasonably believed to be in or not opposed to the best interests of Presto
  or, in criminal proceedings, where the person had no reasonable cause to believe that his or her conduct was unlawful.
  The
  bylaws of Presto (the "Bylaws") also provide that Presto must indemnify and advance expenses to Presto's directors
  and officers to the fullest extent authorized by the DGCL. Presto also is expressly authorized to carry directors' and officers'
  liability insurance providing indemnification for Presto directors, officers, and certain employees for some liabilities.
  We
  also maintain a directors' and officers' insurance policy pursuant to which our directors and officers are insured against
  liability for actions taken in their capacities as directors and officers. We believe these provisions in the Charter, Bylaws and these
  indemnification agreements are necessary to attract and retain qualified persons as directors and officers.
  Registration
  Rights Agreement
  Presto
  and other holders of Presto capital stock, including certain of the Selling Securityholders (the "Holders") entered into
  the Amended and Restated Registration Rights Agreement. The Amended and Restated Registration Rights Agreement also provides the Holders
  with certain "demand" and "piggy-back" registration rights, subject to certain requirements and customary conditions.
  4
  PLAN
  OF DISTRIBUTION
  The
  shares of Common Stock covered by this Reoffer Prospectus are being registered by the Company for the account of the Selling Securityholders.
  The shares of Common Stock offered may be sold from time to time directly by or on behalf of each Selling Securityholder in one or more
  transactions on Nasdaq or any other stock exchange on which the Common Stock may be listed at the time of sale, in the over-the-counter
  market, in privately negotiated transactions, any other method permitted by applicable law or through a combination of such methods,
  at market prices prevailing at the time of sale, at prices related to such prevailing market prices, at fixed prices (which may be changed)
  or at negotiated prices. These transactions may include block transactions or crosses. Crosses are transactions in which the same broker
  acts as an agent on both sides of the trade. The Selling Securityholders may sell the Common Stock through one or more agents, brokers-dealers
  or directly to purchasers. Such broker-dealers may receive compensation in the form of commissions, discounts, or concessions from the
  Selling Securityholders and/or purchasers of the Common Stock or both. Such compensation as to a particular broker-dealer may be in excess
  of customary commissions. The amount of shares of Common Stock to be reoffered or resold under the Reoffer Prospectus by each Selling
  Securityholder and any other person with whom he or she is acting in concert for the purpose of selling Common Stock, may not exceed,
  during any three-month period, the amount specified in Rule 144(e) under the Securities Act.
  At
  the time a particular offering of the Common Stock is made, a prospectus supplement, if required, will be distributed, which will set
  forth the name of the Selling Securityholders, the aggregate amount of the Common Stock being offered and the terms of the offering,
  including, to the extent required, (1) the name or names of any underwriters, broker-dealers, or agents, (2) any discounts, commissions,
  and other terms constituting compensation from the Selling Securityholders, and (3) any discounts, commissions, or concessions allowed
  or reallowed to be paid to broker-dealers.
  In
  connection with their sales, a Selling Securityholder, and any participating broker-dealer may be deemed to be "underwriters"
  within the meaning of the Securities Act, and any commissions they receive and the proceeds of any sale of Common Stock may be deemed
  to be underwriting discounts and commissions under the Securities Act. We are bearing all costs relating to the registration of the Common
  Stock. Any commissions or other fees payable to broker-dealers in connection with any sale of the Common Stock will be borne by the Selling
  Securityholders or other party selling such shares of Common Stock.
  The
  Selling Securityholders will act independently of us in making decisions with respect to the timing, manner, and size of each resale
  or other transfer. There is no assurance that the Selling Securityholders will sell all or a portion of the Common Stock offered hereby
  under this Reoffer Prospectus. Further, we cannot assure you that the Selling Securityholders will not transfer, distribute, devise,
  or gift the Common Stock by other means not described in this Reoffer Prospectus. In addition to any Common Stock sold hereunder, Selling
  Securityholders may sell Common Stock in compliance with Rule 144 when available. Sales of the Common Stock must be made by the Selling
  Securityholders in compliance with all applicable state and federal securities laws and regulations, including the Securities Act. The
  Selling Securityholders may agree to indemnify any broker, dealer, or agent that participates in transactions involving sales of the
  Common Stock against certain liabilities in connection with the offering of the Common Stock arising under the Securities Act. We have
  notified the Selling Securityholders of the need to deliver a copy of this Reoffer Prospectus in connection with any sale of the Common
  Stock.
  The
  anti-manipulation rules of Regulation M under the Securities Exchange Act of 1934, as amended (the "Exchange Act") may apply
  to resales of shares of Common Stock and activities of the Selling Securityholders, which may limit the timing of purchases and resales
  of any of the shares of Common Stock by the Selling Securityholders and any other participating person. Regulation M may also restrict
  the ability of any person engaged in the distribution of the Common Stock to engage in passive market-making activities with respect
  to the Common Stock. Passive market-making involves transactions in which a market maker acts as both our underwriter and as a purchaser
  of shares of Common Stock in the secondary market. All of the foregoing may affect the marketability of the shares of Common Stock and
  the ability of any person or entity to engage in market-making activities with respect to the shares of Common Stock.
  Once
  sold under the registration statement on Form S-8, of which this Reoffer Prospectus forms a part, the shares of Common Stock will be
  freely tradable in the hands of persons other than our affiliates.
  5
  INFORMATION
  INCORPORATED BY REFERENCE
  The
  Company hereby incorporates by reference in this Reoffer Prospectus the following:
  ●
  the
      Annual Report on
  Form
      10-K
  for the fiscal year ended December 31, 2021, filed by the Company with the SEC on February 23, 2022;
  ●
  the
      Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, filed with the
      SEC on
  May 13, 2022
  ,
  August 15, 2022
  ,
      and
  November 18, 2022
  ,
      respectively;
  ●
  the
  Current Reports on Form 8-K, filed with the SEC on
  April
  4, 2022
  ,
  June 17,
  2022
  ,
  July 26, 2022
  ,
  September 1, 2022
  ,
  September
  12, 2022
  ,
  September 14,
  2022
  ,
  September 27,
  2022
  ,
  November 2,
  2022
  and December 16, 2022; and
  ●
  the
      description of the Company's Common Stock contained in the Company's Registration Statement on
  Form S-1
  ,
      filed by the Company with the SEC on October 21, 2022, including any amendment or report filed to update such description.
  All
  documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of
  a post-effective amendment to the registration statement to which this Reoffer Prospectus relates, which indicates that all securities
  offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference
  in this Reoffer Prospectus and to be a part hereof from the date of filing of such documents.
  Any
  statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Reoffer Prospectus to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this Reoffer Prospectus.
  Notwithstanding
  the foregoing, no information is incorporated by reference in this Reoffer Prospectus where such information under applicable forms and
  regulations of the SEC is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered "filed"
  under the Exchange Act or is to be incorporated by reference in this Reoffer Prospectus.
  LEGAL
  MATTERS
  White
  & Case LLP has issued an opinion regarding the legality of the shares of Common Stock offered hereby.
  EXPERTS
  The
  consolidated financial statements of E La Carte, Inc. (dba Presto) as of June 30, 2022 and 2021, and for the years then ended, incorporated
  in this prospectus by reference from Presto Automation Inc.'s Current Report on Form 8-K, have been audited by Moss Adams LLP,
  an independent registered public accounting firm, as stated in their report (which report expresses an unqualified opinion and includes
  explanatory paragraphs relating to a going concern uncertainty) which is incorporated herein by reference. Such consolidated financial
  statements have been so incorporated in reliance upon the report of such firm given upon their authority as experts in accounting and
  auditing.
  The
  consolidated financial statements of VTAQ as of December 31, 2021 and 2020, and for the years ended December 31, 2021 and 2020 incorporated
  by reference in this prospectus have been audited by WithumSmith+Brown, PC, independent registered public accounting firm, as set forth
  in their report thereon, incorporated by reference in this prospectus, and are incorporated in reliance on such report given on the authority
  of such firm as experts in auditing and accounting.
  WHERE
  YOU CAN FIND MORE INFORMATION
  We
  file annual, quarterly and current reports, proxy statements and other information with the SEC. This Reoffer Prospectus is part of the
  registration statement, but does not contain all of the information included in the registration statement or the exhibits. Our SEC filings
  are available to the public on the internet at a website maintained by the SEC located at www.sec.gov. Those filings are also available
  to the public on, or accessible through, our website under the heading "Investors Relations" at www.presto.com. The information
  on our web site, however, is not, and should not be deemed to be, a part of this Reoffer Prospectus.
  6
  PART
  II
  INFORMATION
  REQUIRED IN THE REGISTRATION STATEMENT
  Item
  3. Incorporation of Documents by Reference.
  The
  Company hereby incorporates by reference in this Registration Statement the following:
  ●
  the
      Annual Report on
  Form
      10-K
  for the fiscal year ended December 31, 2021, filed by the Company with the SEC on February 23, 2022;
  ●
  the
      Quarterly Reports on Form 10-Q for the fiscal quarters ended March 31, 2022, June 30, 2022, and September 30, 2022, filed with the
      SEC on
  May 13, 2022
  ,
  August 15, 2022
  ,
      and
  November 18, 2022
  ,
      respectively;
  ●
  the
  Current Reports on Form 8-K, filed with the SEC on
  April
  4, 2022
  ,
  June 17,
  2022
  ,
  July 26, 2022
  ,
  September 1, 2022
  ,
  September
  12, 2022
  ,
  September 14,
  2022
  ,
  September 27,
  2022
  ,
  November 2,
  2022
  and
  December 16, 2022
  ; and
  ●
  the
      description of the Company's Common Stock contained in the Company's Registration Statement on
  Form S-1
  ,
      filed by the Company with the SEC on October 21, 2022, including any amendment or report filed to update such description.
  All
  documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as
  amended (the "Exchange Act"), prior to the filing of a post-effective amendment to which this Registration Statement relates,
  which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be
  deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing or furnishing of
  such documents.
  Any
  statement contained herein or in a document, all or a portion of which is incorporated or deemed to be incorporated by reference herein,
  shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes
  such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
  a part of this Registration Statement.
  Notwithstanding
  the foregoing, no information is incorporated by reference in this Registration Statement where such information under applicable forms
  and regulations of the SEC is not deemed to be "filed" under Section 18 of the Exchange Act or otherwise subject to the liabilities
  of that section, unless the report or filing containing such information indicates that the information therein is to be considered "filed"
  under the Exchange Act or is to be incorporated by reference in this Registration Statement.
  Item
  4. Description of Securities.
  Not
  applicable.
  Item
  5. Interests of Named Experts and Counsel.
  Not
  applicable.
  Item
  6. Indemnification of Directors and Officers.
  Our
  Charter provides that all of our directors, officers, employees and agents shall be entitled to be indemnified by us to the fullest extent
  permitted by Section 145 of the DGCL. Section 145 of the DGCL concerning indemnification of officers, directors, employees and agents
  is set forth below.
  II-
  1
  Section
  145. Indemnification of officers, directors, employees and agents; insurance.
  (a)
  A corporation shall have power to 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. The termination of any action,
  suit or proceeding by judgment, order, settlement, conviction, or upon a plea of nolo contendere or its equivalent, shall not, of itself,
  create a presumption that the person did not act in good faith and in a manner which 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 reasonable cause to believe that
  the person's conduct was unlawful.
  (b)
  A corporation shall have power to 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 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) 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 and except that 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 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 or such other court
  shall deem proper.
  (c)
  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 in subsections (a) and (b) of this section, 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.
  (d)
  Any indemnification under subsections (a) and (b) of this section (unless ordered by a court) shall be made by the corporation only as
  authorized in the specific case upon a determination that indemnification of the present or former director, officer, employee or agent
  is proper in the circumstances because the person has met the applicable standard of conduct set forth in subsections (a) and (b) of
  this section. Such determination shall be made, with respect to a person who is a director or officer at the time of such determination,
  (1) by a majority vote of the directors who are not parties to such action, suit or proceeding, even though less than a quorum, or (2)
  by a committee of such directors designated by majority vote of such directors, even though less than a quorum, or (3) if there are no
  such directors, or if such directors so direct, by independent legal counsel in a written opinion, or (4) by the stockholders.
  (e)
  Expenses (including attorneys' fees) incurred by an officer or director 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. Such expenses (including attorneys'
  fees) incurred by former officers and directors or other employees and agents may be so paid upon such terms and conditions, if any,
  as the corporation deems appropriate.
  (f)
  The indemnification and advancement of expenses provided by, or granted pursuant to, the other subsections of this section shall not
  be deemed exclusive of any other rights to which those seeking indemnification or advancement of expenses may be entitled under any bylaw,
  agreement, vote of stockholders or disinterested directors or otherwise, both as to action in such person's official capacity and
  as to action in another capacity while holding such office. A right to indemnification or to advancement of expenses arising under a
  provision of the certificate of incorporation or a bylaw shall not be eliminated or impaired by an amendment to such provision after
  the occurrence of the act or omission that is the subject of the civil, criminal, administrative or investigative action, suit or proceeding
  for which indemnification or advancement of expenses is sought, unless the provision in effect at the time of such act or omission explicitly
  authorizes such elimination or impairment after such action or omission has occurred.
  II-
  2
  (g)
  A corporation shall have 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 liability under this section.
  (h)
  For purposes of this section, references to "the corporation" shall include, in addition to the resulting corporation, any
  constituent corporation (including any constituent of a constituent) absorbed in a consolidation or merger which, if its separate existence
  had continued, would have had power and authority to indemnify its directors, officers and employees or agents, so that any person who
  is or was a director, officer, employee or agent of such constituent corporation, or is or was serving at the request of such constituent
  corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  shall stand in the same position under this section with respect to the resulting or surviving corporation as such person would have
  with respect to such constituent corporation if its separate existence had continued.
  (i)
  For purposes of this section, references to "other enterprises" shall include employee benefit plans; references to "fines"
  shall include any excise taxes assessed on a person with respect to any employee benefit plan; and references to "serving at the
  request of the corporation" shall include any service as a director, officer, employee or agent of the corporation which imposes
  duties on, or involves services by, such director, officer, employee or agent with respect to an employee benefit plan, its participants
  or beneficiaries; and a person who acted in good faith and in a manner such person reasonably believed to be in the interest of the participants
  and beneficiaries of an employee benefit plan shall be deemed to have acted in a manner "not opposed to the best interests of the
  corporation" as referred to in this section.
  (j)
  The indemnification and advancement of expenses provided by, or granted pursuant to, this section shall, unless otherwise provided when
  authorized or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit
  of the heirs, executors and administrators of such a person.
  (k)
  The Court of Chancery is hereby vested with exclusive jurisdiction to hear and determine all actions for advancement of expenses or indemnification
  brought under this section or under any by law, agreement, vote of stockholders or disinterested directors, or otherwise. The Court of
  Chancery may summarily determine a corporation's obligation to advance expenses (including attorneys' fees).
  Insofar
  as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and controlling persons
  pursuant to the foregoing provisions, or otherwise, we have been advised that, in the opinion of the SEC, 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 of expenses incurred or paid by a director, officer or controlling person in a successful defense
  of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being
  registered, we will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to the 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.
  In
  accordance with Section 102(b)(7) of the DGCL, our Charter provides that no director shall be personally liable to us or any of our stockholders
  for monetary damages resulting from breaches of their fiduciary duty as directors, except to the extent such limitation on or exemption
  from liability is not permitted under the DGCL. The effect of this provision of our Charter is to eliminate our rights and those of our
  stockholders (through stockholders' derivative suits on our behalf) to recover monetary damages against a director for breach of
  the fiduciary duty of care as a director, including breaches resulting from negligent or grossly negligent behavior, except, as restricted
  by Section 102(b)(7) of the DGCL. However, this provision does not limit or eliminate our rights or the rights of any stockholder to
  seek non-monetary relief, such as an injunction or rescission, in the event of a breach of a director's duty of care.
  II-
  3
  If
  the DGCL is amended to authorize corporate action further eliminating or limiting the liability of directors, then, in accordance with
  our Charter, the liability of our directors to us or our stockholders will be eliminated or limited to the fullest extent authorized
  by the DGCL, as so amended. Any repeal or amendment of provisions of our Charter limiting or eliminating the liability of directors,
  whether by our stockholders or by changes in law, or the adoption of any other provisions inconsistent therewith, will (unless otherwise
  required by law) be prospective only, except to the extent such amendment or change in law permits us to further limit or eliminate the
  liability of directors on a retroactive basis.
  Our
  Charter also provides that we will, to the fullest extent authorized or permitted by applicable law, indemnify our current and former
  officers and directors, as well as those persons who, while directors or officers of our corporation, are or were serving as directors,
  officers, employees or agents of another entity, trust or other enterprise, including service with respect to an employee benefit plan,
  in connection with any threatened, pending or completed proceeding, whether civil, criminal, administrative or investigative, against
  all expense, liability and loss (including, without limitation, attorney's fees, judgments, fines, ERISA excise taxes and penalties
  and amounts paid in settlement) reasonably incurred or suffered by any such person in connection with any such proceeding.
  Notwithstanding
  the foregoing, a person eligible for indemnification pursuant to our Charter will be indemnified by us in connection with a proceeding
  initiated by such person only if such proceeding was authorized by the Board, except for proceedings to enforce rights to indemnification.
  The
  right to indemnification which will be conferred by our Charter is a contract right that includes the right to be paid by us the expenses
  incurred in defending or otherwise participating in any proceeding referenced above in advance of its final disposition, provided, however,
  that if the DGCL requires, an advancement of expenses incurred by our officer or director (solely in the capacity as an officer or director
  of our corporation) will be made only upon delivery to us of an undertaking, by or on behalf of such officer or director, to repay all
  amounts so advanced if it is ultimately determined that such person is not entitled to be indemnified for such expenses under our Charter
  or otherwise.
  The
  rights to indemnification and advancement of expenses will not be deemed exclusive of any other rights which any person covered by our
  Charter may have or hereafter acquire under law, our Charter, our bylaws, an agreement, vote of stockholders or disinterested directors,
  or otherwise.
  Any
  repeal or amendment of provisions of our Charter affecting indemnification rights, whether by our stockholders or by changes in law,
  or the adoption of any other provisions inconsistent therewith, will (unless otherwise required by law) be prospective only, except to
  the extent such amendment or change in law permits us to provide broader indemnification rights on a retroactive basis, and will not
  in any way diminish or adversely affect any right or protection existing at the time of such repeal or amendment or adoption of such
  inconsistent provision with respect to any act or omission occurring prior to such repeal or amendment or adoption of such inconsistent
  provision. Our Charter also permits us, to the extent and in the manner authorized or permitted by law, to indemnify and to advance expenses
  to persons other that those specifically covered by our Charter.
  Our
  current bylaws include the provisions relating to advancement of expenses and indemnification rights consistent with those which are
  set forth in our Charter. In addition, our bylaws provide for a right of indemnity to bring a suit in the event a claim for indemnification
  or advancement of expenses is not paid in full by us within a specified period of time. Our bylaws also permit us to purchase and maintain
  insurance, at our expense, to protect us and/or any director, officer, employee or agent of our corporation or another entity, trust
  or other enterprise against any expense, liability or loss, whether or not we would have the power to indemnify such person against such
  expense, liability or loss under the DGCL.
  Any
  repeal or amendment of provisions of our bylaws affecting indemnification rights, whether by the Board, stockholders or by changes in
  applicable law, or the adoption of any other provisions inconsistent therewith, will (unless otherwise required by law) be prospective
  only, except to the extent such amendment or change in law permits us to provide broader indemnification rights on a retroactive basis,
  and will not in any way diminish or adversely affect any right or protection existing thereunder with respect to any act or omission
  occurring prior to such repeal or amendment or adoption of such inconsistent provision.
  We
  have entered into indemnification agreements with each of our officers and directors a form that was filed as Exhibit 10.5 of our Registration
  Statement on Form S-1, filed with the SEC on January 4, 2021. These agreements require us to indemnify these individuals to the fullest
  extent permitted under Delaware law against liabilities that may arise by reason of their service to us, and to advance expenses incurred
  as a result of any proceeding against them as to which they could be indemnified.
  Item
  7. Exemption from Registration Claimed.
  The
  initial offer and sale of the shares of Common Stock being reoffered by the Reoffer Prospectus were deemed to be exempt from registration
  under the Securities Act in reliance upon Section 4(a)(2) of the Securities Act (or Regulation D thereunder) for offers and sales to
  certain grantees not involving a public offering Regulations S under the Securities Act for offers and sales to grantees outside the
  United States with no directed selling efforts in the United States and/or Rule 701 under the Securities Act for offers and sales to
  grantees pursuant to certain written compensatory benefit plans and contracts relating to compensation as provided thereunder.
  II-
  4
  Item
  8. Exhibits.
  Exhibit
  Number
  Exhibit
      Description
  4.1
  Second
      Amended & Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K
      filed on September 27, 2022).
  4.2
  Bylaws
      of Presto Automation Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K filed on September 27,
      2022).
  4.3
  Amended &
      Restated Warrant Agreement dated as of September 21, 2022, by and among, New Presto, the Sponsors and Continental Stock Transfer &
      Trust Company (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on September 27, 2022).
  4.4
  Presto
      Automation Inc. 2008 Stock Incentive Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form S-1 filed on October
      21, 2022).
  4.5
  Presto
      Automation Inc. 2018 Equity Incentive Plan (incorporated by reference to Exhibit 10.7 to the Current Report on Form S-1 filed on
      October 21, 2022).
  4.6
  Presto
      Automation Inc. 2022 Incentive Award Plan (incorporated by reference to Exhibit 10.6 to the Current Report on Form 8-K filed
      on September 27, 2022).
  5.1*
  Opinion of White &
      Case LLP
  23.1*
  Consent of Moss Adams LLP.
  23.2*
  Consent of WithumSmith+Brown, PC.
  23.3*
  Consent of White &
      Case LLP (included in Exhibit 5.1 to this Registration Statement).
  24.1*
  Power of Attorney of certain
      officers and directors (included on the signature page to this Registration Statement).
  107*
  Filing Fee Table.
  *
  Filed
      herewith.
  II-
  5
  Item
  9. Undertakings.
  (a)
  The
      undersigned Registrant hereby undertakes:
  (1)
  To
      file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i)
  to
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  to
  reflect in the prospectus any facts or events arising after the effective date of 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. 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) (§ 230.424(b) of this chapter) if,
  in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
  in the "Calculation of Registration Fee" table in the effective registration statement; and
  (iii)
  to
  include any material information with respect to the plan of distribution not previously disclosed in 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 reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or
  Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
  (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; and
  (3)
  To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
  of the offering.
  (b)
  The
      undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
      the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each
      filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
      in 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 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-
  6
  SIGNATURES
  Pursuant
  to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the City of San Carlos, State of California, on December 16, 2022.
  PRESTO
      AUTOMATION INC.
  By:
  /s/
      Rajat Suri
  Name:
  Rajat
      Suri
  Title:
  Chief
      Executive Officer
  POWER
  OF ATTORNEY
  Each
  person whose signature appears below constitutes and appoints each of Ashish Gupta and Rajat Suri, acting alone or together with another
  attorney-in-fact, as his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such
  person and in his or her name, place and stead, in any and all capacities, to sign any or all further amendments (including post-effective
  amendments) to this registration statement (and any additional registration statement related hereto permitted by Rule 462(b) promulgated
  under the Securities Act of 1933 (and all further amendments, including post-effective amendments, thereto)), 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 agents, and each of them, full power and authority to do and perform each and every act and thing requisite
  and necessary to be done in and about the premises, 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 or her substitute or substitutes, may lawfully do or cause to be done
  by virtue hereof.
  Pursuant
  to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities and
  on December 16, 2022.
  Signature
  Title
  /s/
      Rajat Suri
  Chief
      Executive Officer and Director
  Rajat
      Suri
  (Principal
      Executive Officer)
  /s/
      Ashish Gupta
  Chief
      Financial Officer
  Ashish
      Gupta
  (Principal
      Financial Officer and Principal Accounting Officer)
  /s/
      Krishna K. Gupta
  Director
  Krishna
      K. Gupta
  /s/
      Ilya Golubovich
  Director
  Ilya
      Golubovich
  /s/
      Keith Kravcik
  Director
  Keith
      Kravcik
  /s/
      Kim Axel Lopdrup
  Director
  Kim
      Axel Lopdrup
  /s/
      Gail Zauder
  Director
  Gail
      Zauder
  /s/
      Edward Scheetz
  Director
  Edward
      Scheetz
  II-7