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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>As filed with the Securities
  and Exchange Commission on October 15, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></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-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>ALPHA COGNITION INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>British Columbia</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font-size: 10pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>N/A</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(State or other jurisdiction of</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>incorporation or organization)</B></P></TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(I.R.S. Employer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Identification No.)</B></P></TD></TR>
  </TABLE>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B></B> <B>1200 - 750 West Pender Street<BR> Vancouver, BC, V6C 2T8</B> <B><BR>
  (604)&nbsp;564-9244</B> <B><BR>
  (Address of Principal Executive Offices)</B></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE 2022 STOCK OPTION PLAN</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>THE 2023 STOCK OPTION PLAN&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Full title of the plans)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Michael McFadden<BR>
  Chief Executive Officer<BR>
  Alpha Cognition Inc.<BR>
  1200&nbsp;-&nbsp;750 West Pender Street<BR>
  Vancouver, BC, V6C 2T8(858)&nbsp;344-4375 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Name and address, including zip code, and telephone
  number, including area code, of agent for service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>Copy to:</I></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jason K. Brenkert, Esq.<BR>
  Dorsey &amp; Whitney LLP<BR>
  1400 Wewatta Street, Suite 400<BR>
  Denver, Colorado 80202<BR>
  (303) 352-1133</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="text-align: right; width: 5%">&#9744;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: right">&#9746;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: right">&#9746;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12pt 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 1. Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information specified in Item 1 and Item 2
  of Part I of this Registration Statement is omitted from this filing 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 will be delivered to
  plan participants as required by Rule 428(b)(1).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 2. Registrant Information and Employee
  Plan Annual Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information specified in Item 1 and Item 2
  of Part I of this Registration Statement is omitted from this filing 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 will be delivered to
  plan participants as required by Rule 428(b)(1).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 30.45pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents previously filed by Alpha
  Cognition Inc. (the &ldquo;Company&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) are incorporated
  by reference into this Registration Statement:</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%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; width: 0.25in; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">The Company&rsquo;s prospectus and amendments and supplements related thereto filed with the Commission pursuant to Rule 424(b) under the&nbsp;Securities Act on June 10, 2024 (the &ldquo;Prospectus&rdquo;), relating to the Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024049203/ea0201255-09.htm">Form S-1</A>, as amended (File&nbsp;No. 333-278997),&nbsp;which contains the Company&rsquo;s audited financial statements for the latest fiscal year ended December 31, 2023, and the Company&rsquo;s unaudited financial statements as at and for the period ended March 31, 2024;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt">&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">The Company&rsquo;s Quarterly Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024067658/ea0210457-10q_alpha.htm">Form 10-Q</A> for the quarter ended June 30, 2024, filed with the Commission on August 12, 2024; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt">&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="padding-top: 0pt; padding-left: 0pt; text-align: justify; text-indent: 0pt; padding-right: 0pt"><FONT STYLE="font-size: 10pt">All other reports of the Company filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the United States Securities Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), since the end of the latest fiscal year ended December 31, 2023 for which financial statements are contained in the Prospectus incorporated by reference herein pursuant to (a) above.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 58.2pt; text-align: justify; text-indent: -27.8pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents subsequently filed by the Company
  with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment
  to the Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed incorporated by reference into this Registration Statement and to be a part hereof from the date of the filing
  of such documents, except that information furnished to the Commission under Item 2.02 or Item 7.01 in Current Reports on Form 8-K and
  any exhibit relating to such information, shall not be deemed to be incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Common Shares</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The authorized capital of the Company consists
  of an unlimited number of Common Shares without par value, an unlimited number of Class&nbsp;A restricted voting shares (&ldquo;Restricted
  Shares&rdquo;) and an unlimited number of Class&nbsp;B Preferred Series&nbsp;A shares (&ldquo;Preferred Shares&rdquo;). As of October
  14, 2024, there were 150,855,536 common shares issued and outstanding and 7,916,380 Preferred Shares issued and outstanding.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are options outstanding to purchase up
  to 20,399,367 common shares at weighted average exercise price of $0.17. There are warrants outstanding to purchase up to 69,441,236
  common shares at a weighted average exercise price of $0.32. There are performance shares outstanding to purchase up to 6,641,057 common shares at an exercise price of $0.01. Holders of Common Shares are entitled to one vote per Common Share at all
  meetings of shareholders, to receive dividends as and when declared by our Board of Directors and to receive a <I>pro rata </I>share
  of the assets of the Company available for distribution to the shareholders in the event of the liquidation, dissolution or
  winding-up of the Company. There are no pre-emptive, conversion or redemption rights attached to the Common Shares.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of Common Shares do not have cumulative
  voting rights. Therefore, holders of a majority of the Common Shares voting for the election of directors can elect all of the directors.
  Holders of the Common Shares representing 331/3% the voting power of the capital stock issued, outstanding and entitled to vote, represented
  in person or by proxy, are necessary to constitute a quorum at any meeting of holders of Common Shares. A vote by two-thirds of the votes
  cast on a resolution are required to effectuate certain special resolutions at Alpha Cognition&rsquo;s annual general meeting. There are
  no provisions for sinking or purchase funds, for permitting or restricting the issuance of additional securities and any other material
  restrictions, and for requiring a holder of Common Shares to contribute additional capital.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Class&nbsp;A Restricted Voting Shares</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company issued Restricted Shares to certain
  holders of common shares of Alpha Canada who are resident in the United&nbsp;States in connection with the Company&rsquo;s Business Combination
  to allow the Company to maintain its status as a Foreign Private Issuer. As of January&nbsp;1, 2023, the Company no longer qualifies as
  a Foreign Private Issuer. On August&nbsp;29, 2023, the Company converted all 7,000,000 outstanding Restricted Shares to Common Shares
  by resolution of the Board. There are currently no Restricted Shares issued and outstanding. The class of Restricted Shares differs from
  the Common Shares in that they do not entitle the holder to exercise voting rights in respect of the election of directors of the Company.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Restricted Shares include the following restrictions,
  conditions and limitations:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The holders of the Restricted Shares are entitled to receive
  notice of and attend all meetings of the shareholders of the Company and are entitled to vote at meetings of the holders of Common Shares,
  except those holders of Restricted Shares are not entitled to vote for the election or removal of directors of the Company.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The holders of Restricted Shares are entitled to receive
  dividends as and when declared by the Board of the Company, provided that no dividend may be declared or paid in respect of Restricted
  Shares unless concurrently therewith the same dividend is declared or paid on the Common Shares.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">The holders of Restricted Shares are entitled, in the event
  of any liquidation, dissolution or winding-up, whether voluntary or involuntary, or any other distribution of the assets of the Company
  among its shareholders for the purpose of winding up its affairs, to share ratably, together with the holders of the Common Shares, in
  such assets of the Company as are available for distribution.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify">Restricted Shares may only be transferred pursuant to an
  offer to purchase Restricted Shares made to all of the holders of the Restricted Shares.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: justify">If an offer is made to purchase all or substantially all
  of the Common Shares, each Restricted Share shall be deemed converted into one Common Share concurrent with closing of the offer.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each Restricted Share may be convertible into
  one Common Share at the option of the holder of the Restricted Share at any time: (i)&nbsp;if the Company enters into a binding agreement
  that would result in a change of control; or (ii)&nbsp;if a meeting of shareholders is called to elect directors who are not nominees
  of the Company or management of the Company or if a meeting of shareholders is called at which a contested election of directors will
  be considered.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Class&nbsp;B Preferred Series&nbsp;A Shares</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Class&nbsp;B Preferred Series&nbsp;A Shares
  were issued to certain founders of Alpha Canada in connection with the Company&rsquo;s Business Combination.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Class&nbsp;B Preferred Series&nbsp;A Shares
  include the following restrictions, conditions and limitations:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">The Class&nbsp;B Preferred Series&nbsp;A Shares have a deemed
  issue price of $0.25 (&ldquo;Deemed Issue Price&rdquo;).</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">The holders of the Class&nbsp;B Preferred Series&nbsp;A Shares
  will be entitled to receive notice of and attend all meetings of the shareholders of the Company and will be entitled to vote at meetings
  of the holders of Common Shares. The holders of Class&nbsp;B Preferred Series&nbsp;A Shares will vote together with holders of Common
  Shares and Restricted Shares as a single class.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">The holders of Class&nbsp;B Preferred Series&nbsp;A Shares
  will be entitled to receive dividends as and when declared by the Board. The Class&nbsp;B Preferred Series&nbsp;A Shares rank in priority
  to the Common Shares and Restricted Shares for payment of dividends. Dividends on the Class&nbsp;B Preferred Series&nbsp;A Shares are
  non-cumulative. If the holders of the Class&nbsp;B Preferred Series&nbsp;A Shares receive dividends in an aggregate amount equal to or
  greater than the Deemed Issue Price, the Class&nbsp;B Preferred Series&nbsp;A Shares shall be automatically converted to Common Shares.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify">In the event of any liquidation, dissolution or winding up
  of the Company, whether voluntary or involuntary, the holders of the Class&nbsp;B Preferred Series&nbsp;A Shares shall be entitled to
  receive out of the assets and funds of the Company, prior and in preference to any distribution of any of the assets or funds of the
  Company to the holders of the Common Shares and Restricted Shares, an amount per Preferred Share equal to two times the Deemed Issue
  Price of the Class&nbsp;B Preferred Series&nbsp;A Shares (as appropriately adjusted for any stock dividends, combinations or splits)
  plus all accrued or declared but unpaid dividends on such Class&nbsp;B Preferred Series&nbsp;A Shares (the &ldquo;Liquidation Preference&rdquo;).
  After payment in full of the Liquidation Preference has been made to the holders of the Class&nbsp;B Preferred Series&nbsp;A Shares,
  all remaining assets and funds of the Company legally available for distribution shall be distributed ratably among the holders of the
  Class&nbsp;B Preferred Series&nbsp;A Shares, Common Shares and Restricted Shares. Upon payment of the Liquidation Preference, each Class&nbsp;B
  Preferred Series&nbsp;A Shares will convert into one Common Share.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: justify">Each Class&nbsp;B Preferred Series&nbsp;A Shares shall, at
  the option of the holder, be convertible into Common Shares at the rate of one Common Share for each Preferred Share. All of the Class&nbsp;B
  Preferred Series&nbsp;A Shares will be automatically converted to Common Shares if any of the following events occur:</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: justify">upon the completion of an initial public offering, or a reverse
  take-over with a qualifying secondary offering, pursuant to which the Common Shares are listed for trading on the New&nbsp;York Stock
  Exchange, NYSE Amex, the NASDAQ National Market or SmallCap Quotation System or a successor to any of the foregoing, raising at least
  $40&nbsp;million, and a price per share which values the Company at $160&nbsp;million or more, prior to listing;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: justify">a third party makes a bona fide offer to acquire 100% of the
  Common Shares, or execute a merger or amalgamation in which effective control of the Company is transferred, and such offer has been
  approved by the Board of the Company and its shareholders, such that shareholders receive proceeds from the transaction of at least $160&nbsp;million
  in the form of shares or cash or a combination of both;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(c)</TD><TD STYLE="text-align: justify">a third party makes a bona fide offer to acquire all or substantially
  all of the Company&rsquo;s assets, for sale proceeds of at least $180&nbsp;million and such offer has been approved by the Board and
  its shareholders, and provided that the shareholders on closing receive proceeds from the transaction by way of dividend and return of
  capital or otherwise of at least $160&nbsp;million; or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(d)</TD><TD STYLE="text-align: justify">a third party makes a bona fide offer to acquire certain specific
  Company asset(s), for sale proceeds of at least $180&nbsp;million, and provided that the provision of subsection (c)&nbsp;is not triggered,
  and such offer has been approved by the Board and provided that the shareholders on closing receive proceeds from the transaction by
  way of dividend, return of capital or otherwise of at least $160&nbsp;million,</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Class&nbsp;B Preferred Series&nbsp;A Shares
  are subject to automatic conversion as a result of the occurrence of one of the above events, prior to such conversion they shall be entitled
  to receive a dividend per Preferred Share equal to the Deemed Issue Price.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Convertible Notes</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Maturity and Repayment Dates</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s convertible notes (&ldquo;Convertible
  Notes&rdquo;) mature on September&nbsp;24, 2026 (the &ldquo;Maturity Date&rdquo;), at which time the entire outstanding principal amount
  plus any accrued and unpaid interest and any penalties or other amounts payable pursuant to the terms of the Convertible Notes are due
  and payable in full.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Maturity Date may be extended at the option
  of the holder of the Convertible Note (the &ldquo;Holder&rdquo;) (i)&nbsp;in the event that, and for so long as, an Event of Default (as
  defined in the Convertible Note) shall have occurred and is continuing, or any event shall have occurred and is continuing that would,
  with the passage of time, result in an Event of Default or (ii)&nbsp;through the date that is 20&nbsp;business days after the consummation
  of a fundamental transaction in the event that a fundamental transaction is publicly announced or a change of control notice is delivered
  prior to the maturity date; provided that if a Holder elects to convert some or all of the Convertible Note and the conversion amount
  would be limited, the Maturity Date shall automatically be extended until such time as such provision shall not limit the conversion of
  the Convertible Note.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Interest</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest on the Convertible Notes shall commence
  accruing on the issuance date at a rate of 10.00% per annum and shall be computed on the basis of a 360-day year and twelve 30-day&nbsp;months.
  The Convertible Notes shall bear an increased interest rate upon the occurrence of an Event of Default (as described below), in which
  the applicable rate will be 20.00% per annum.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accrued interest shall be payable in arrears
  on each conversion date, to the record holder of the Convertible Notes on the applicable conversion date, in common shares of the Company
  (&ldquo;Interest Shares&rdquo;). Notwithstanding the foregoing, if an Equity Conditions Failure (as defined in the Convertible Note) has
  occurred and is continuing as of the applicable conversion date, unless the holder waives such Equity Conditions Failure, the interest
  shall be paid in cash.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Conversions</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Convertible Notes are convertible (i)&nbsp;at
  the election of the Holders and (ii)&nbsp;pursuant to the mandatory conversion terms, each as more fully described below.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the terms of the Convertible Notes, the
  Convertible Notes are convertible at any time, in whole or in part, at the option of the Holders thereof, into common shares at a rate
  equal to the amount of principal, interest (if any) and unpaid late charges (if any), divided by a conversion price of $0.422 per share
  (the &ldquo;Conversion Price&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If, on or prior to the Maturity Date, the Company
  consummates a Qualified Offering (as defined below), then, simultaneously with the closing of such Qualified Offering, the outstanding
  principal amount of, and all accrued and unpaid interest under, the Convertible Notes shall be automatically converted into the securities,
  including any warrants, on the same terms as are applicable in the Qualified Offering at the lower of (i)&nbsp;the then current Conversion
  Price or (ii)&nbsp;the per security offering price for common stock and other securities in the Qualified Offering or, if common stock
  is not offered in the Qualified Offering, the lowest price per share for which one share of common stock is at any time issuable upon
  exercise, conversion or exchange of any convertible securities issued in the Qualified Offering. As used in the Convertible Notes, &ldquo;Qualified
  Offering&rdquo; means an offering of securities of the Company for at least $10&nbsp;million in aggregate gross proceeds in coordination
  with the simultaneous uplisting of the common shares of the Company onto a United&nbsp;States national securities exchange.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If, prior to the completion of a Qualified Offering,
  the common shares of the Company close at a price of at least 250% of the Conversion Price for 10 consecutive&nbsp;trading days and the
  common shares issuable upon such conversion are registered for resale under the United&nbsp;States Securities Act&nbsp;of&nbsp;1933, as
  amended (the &ldquo;U.S.&nbsp;Securities Act&rdquo;), then the Convertible Notes will automatically convert into common shares at the
  Conversion Price.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Conversion Limitation and Exchange Cap</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No Holder of the Convertible Notes will have the
  right to convert any portion of the Convertible Notes to the extent that, after giving effect to such conversion, such Holder (together
  with certain related parties) would beneficially own in excess of 4.99% of the shares of the Company&rsquo;s common stock outstanding
  immediately after giving effect to such conversion. A Holder may from time to time increase this limit to 9.99%, provided that any such
  increase will not be effective until the 61<SUP>st</SUP>&nbsp;day after delivery of a notice to the Company of such increase.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 6 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Events of Default</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Events of Default include: (i)&nbsp;the failure
  of the Company to file the applicable Registration Statement (under the Registration Rights Agreement described below) with the SEC or
  the failure of the applicable Registration Statement to be declared effective by the SEC by deadlines set forth in the Registration Rights
  Agreement; (ii)&nbsp;the effectiveness of the applicable Registration Statement lapses for any reason or such Registration Statement is
  unavailable to any Holder of registrable securities and Rule&nbsp;144 (subject to certain conditions) is unavailable to any Holder of
  the Conversion Shares; (iii)&nbsp;suspension (or threatened suspension) of trading of the Company&rsquo;s common stock on a national securities
  exchange for a period of five consecutive&nbsp;trading days; (iv)&nbsp;failure by the Company to cure a conversion failure; (v)&nbsp;failure
  by the Company to maintain required share allocations for the conversion of the Convertible Notes; (vi)&nbsp;failure by the Company to
  pay principal, interest or late charges when due; (vii)&nbsp;failure of the Company to remove restricted legends from shares issued to
  a Holder upon conversion of the Convertible Note; (viii)&nbsp;the occurrence of any default under, redemption of or acceleration prior
  to maturity of at least an aggregate of $100,000 of indebtedness of the Company; (ix)&nbsp;bankruptcy, insolvency, reorganization or liquidation
  proceedings or other proceedings for the relief of debtors shall be instituted by or against the Company or any Subsidiary and not dismissed
  within 30&nbsp;days of initiation; (x)&nbsp;the commencement by the Company or any Subsidiary of a voluntary case or proceeding under
  any applicable federal, state or foreign bankruptcy, insolvency, reorganization or other similar law; (xi)&nbsp;the entry by a court of
  a decree, order, judgment or other similar document in respect of the Company or any subsidiary of a voluntary or involuntary case or
  proceeding under any applicable federal, state or foreign bankruptcy, insolvency, reorganization or other similar law; (xii)&nbsp;final
  judgment for the payment of money aggregating in excess of $100,000 are rendered against the Company or any Subsidiary of the Company
  and not bonded or discharged within 30&nbsp;days; (xiii)&nbsp;failure of the Company or any Subsidiary to pay when due any debts in excess
  of $100,000 due to any third party; (xiv)&nbsp;breaches by the Company or any Subsidiary of any representations or warranties in the SPA
  or any document contemplated thereby; (xv)&nbsp;a false or inaccurate certification by the Company that either (A)&nbsp;the &ldquo;Equity
  Conditions&rdquo; (as defined in the Convertible Notes) are satisfied, (B)&nbsp;there has been no &ldquo;Equity Conditions Failure,&rdquo;
  or (C)&nbsp;as to whether any Event of Default has occurred; (xvi)&nbsp;failure of the Company or any Subsidiary to comply with certain
  of the covenants in the Convertible Note; (xvii)&nbsp;the occurrence of any material adverse effect that is not cured within five&nbsp;trading
  days; and (xviii)&nbsp;any Event of Default occurs under any Convertible Note.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon any Bankruptcy Event of Default (as defined
  in the Convertible Notes), whether occurring prior to or following the Maturity Date, the Company shall immediately pay to the Holder
  an amount in cash representing (i)&nbsp;all outstanding principal, accrued and unpaid interest and accrued and unpaid late charges on
  such principal and interest, multiplied by (ii)&nbsp;a redemption premium of 125%, in addition to any and all other amounts due under
  the Convertible Notes, without the requirement for any notice or demand or other action by the Holder or any other person or entity, provided
  that the Holder may, in its sole discretion, waive such right to receive payment upon a Bankruptcy Event of Default.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Change of Control</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No sooner than 20&nbsp;trading days nor later
  than 10&nbsp;trading days prior to the consummation of a Change of Control (as defined in the Convertible Notes), but not prior to the
  public announcement of such Change of Control, the Company shall deliver written notice thereof via electronic mail and overnight courier
  to the Holders (a &ldquo;Change of Control Notice&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At any time during the period beginning after
  the Holder&rsquo;s receipt of a Change of Control Notice or the Holder becoming aware of a Change of Control, if a Change of Control Notice
  is not delivered to the Holder in accordance with the immediately preceding sentence (as applicable) and ending on 20&nbsp;trading days
  after the latest of (A)&nbsp;the date of consummation of such Change of Control, (B)&nbsp;the date of receipt of such Change of Control
  Notice or (C)&nbsp;the date of the announcement of such Change of Control, a Holder may require the Company to redeem all or any portion
  of its Convertible Note by delivering written notice thereof (&ldquo;Change of Control Redemption Notice&rdquo;) to the Company, which
  Change of Control Redemption Notice shall indicate the conversion amount the Holder is electing to redeem. The portion of the Convertible
  Note subject to redemption shall be redeemed by the Company in cash at a price equal to the greatest of (i)&nbsp;the product of (w)&nbsp;the
  Change of Control Redemption Premium (as defined in the Convertible Notes) multiplied by (y)&nbsp;the conversion amount being redeemed;
  (ii)&nbsp;the product of (x)&nbsp;the Change of Control Redemption Premium multiplied by (y)&nbsp;the product of (A)&nbsp;the conversion
  amount being redeemed multiplied by (B)&nbsp;the quotient determined by dividing (I)&nbsp;the greatest closing sale price of the common
  shares during the period beginning on the date immediately preceding the earlier to occur of (1)&nbsp;the consummation of the applicable
  Change of Control and (2)&nbsp;the public announcement of such Change of Control and ending on the date the Holder delivers the Change
  of Control Redemption Notice by (II)&nbsp;the Conversion Price then in effect; and (iii)&nbsp;the product of (y)&nbsp;the Change of Control
  Redemption Premium multiplied by (z)&nbsp;the product of (A)&nbsp;the conversion amount being redeemed multiplied by (B)&nbsp;the quotient
  of (I)&nbsp;the aggregate cash consideration and the aggregate cash value of any non-cash consideration per common share to be paid to
  the holders of the common shares upon consummation of such Change of Control (any such non-cash consideration constituting publicly-traded
  securities shall be valued at the highest of the closing sale price of such securities as of the&nbsp;trading day immediately prior to
  the consummation of such Change of Control, the closing sale price of such securities on the&nbsp;trading day immediately following the
  public announcement of such proposed Change of Control and the closing sale price of such securities on the&nbsp;trading day immediately
  prior to the public announcement of such proposed Change of Control) divided by (II)&nbsp;the Conversion Price then in effect (the &ldquo;Change
  of Control Redemption Price&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Other Corporate Events</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prior to the consummation of any fundamental transaction
  pursuant to which holders of common shares of the Company are entitled to receive securities or other assets with respect to or in exchange
  for common shares (a &ldquo;Corporate Event&rdquo;), the Company shall make appropriate provision to ensure that the Holders will thereafter
  have the right to receive upon a conversion of the Convertible Note, at the Holder&rsquo;s option (i)&nbsp;in addition to the common shares
  receivable upon such conversion, such securities or other assets to which the Holder would have been entitled with respect to such common
  shares had such common shares been held by the Holder upon the consummation of such Corporate Event (without taking into account any limitations
  or restrictions on the convertibility of the Convertible Note) or (ii)&nbsp;in lieu of the common shares otherwise receivable upon such
  conversion, such securities or other assets received by the holders of common shares of the Company in connection with the consummation
  of such Corporate Event in such amounts as the Holder would have been entitled to receive had the Convertible Note initially been issued
  with conversion rights for the form of such consideration (as opposed to common shares) at a conversion rate for such consideration commensurate
  with the conversion rate.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Adjustment to Conversion Price</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company at any time on or after the closing
  date subdivides (by any stock split, stock dividend, stock combination, recapitalization or other similar transaction) one or more classes
  of its outstanding common shares into a greater number of shares, the Conversion Price in effect immediately prior to such subdivision
  will be proportionately reduced. If the Company at any time on or after the closing date combines (by any stock split, stock dividend,
  stock combination, recapitalization or other similar transaction) one or more classes of its outstanding common shares into a smaller
  number of shares, the Conversion Price in effect immediately prior to such combination will be proportionately increased. Any adjustment
  shall become effective immediately after the effective date of such subdivision or combination. If any event requiring an adjustment occurs
  during the period that a Conversion Price is calculated under the Convertible Notes, then the calculation of such Conversion Price shall
  be adjusted appropriately to reflect such an event.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Warrants</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Convertible Notes were sold along with warrants
  to purchase 10,770,884 common shares of the Company at an exercise price of $0.422 per share for a five-year term. Each buyer of Convertible
  Notes received Warrants sufficient to purchase such number of common shares equal to the principal amount of Convertible Notes such buyer
  purchased divided by the Conversion Price of the Convertible Notes.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each buyer will receive an additional 50% of warrants
  with identical terms upon the closing of a Qualified Offering, as described above. The exercise price of the warrants is subject to adjustment
  upon the completion of a Qualified Offering to the lower of (i)&nbsp;the then existing exercise price, (ii)&nbsp;the exercise price of
  any common share purchase warrants issued in the Qualified Offering or (iii)&nbsp;if no common share purchase warrants are issued in the
  Qualified Offering, the closing price of the common shares on the Canadian Securities Exchange (as converted into U.S.&nbsp;dollars) immediately
  prior to the pricing news release of the Qualified Offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Listing</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have applied to list our common stock on Nasdaq
  under the symbol &ldquo;ACOG.&rdquo; Our common shares are currently traded on the CSE under the symbol &ldquo;ACOG&rdquo; and quoted
  for trading on the OTCQB in under the symbol &ldquo;ACOGF&rdquo;.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Transfer Agent and Registrar</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The transfer agent and registrar for our common
  shares is Computershare Investor Services Inc. with its principal office at 510 Burrard Street, 3<SUP>rd</SUP> Floor, Vancouver, British
  Columbia V6C 3B9.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 30.45pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
  <!-- Field: Page; Sequence: 8 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The corporate laws of British Columbia allow us,
  and our corporate articles require us (subject to the provisions of the BCBCA noted below), to indemnify our Directors, former Directors,
  alternate Directors and their heirs and legal personal representatives against all eligible penalties to which such person is or may be
  liable, and the Company must, after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred
  by such person in respect of that proceeding. Each Director and alternate Director is deemed to have contracted with the Company on the
  terms of the indemnity contained in our articles.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the purposes of such an indemnification:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;eligible party&rdquo;, in relation to the
  Company, means an individual who</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">is or was a Director or officer of the Company,</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">is or was a director or officer of another corporation</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(i)</TD><TD STYLE="text-align: justify">at a time when the corporation is or was an affiliate of the
  Company, or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(ii)</TD><TD STYLE="text-align: justify">at the request of the Company, or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">at the request of the Company, is or was, or holds or held
  a position equivalent to that of, a director or officer of a partnership, trust, joint venture or other unincorporated entity, and includes,
  except in the definition of &ldquo;eligible proceeding&rdquo; and certain other cases, the heirs and personal or other legal representatives
  of that individual;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;eligible penalty&rdquo; means a judgment,
  penalty or fine awarded or imposed in, or an amount paid in settlement of, an eligible proceeding;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;eligible proceeding&rdquo; means a proceeding
  in which an eligible party or any of the heirs and personal or other legal representatives of the eligible party, by reason of the eligible
  party being or having been a director or officer of, or holding or having held a position equivalent to that of a director or officer
  of, the Company or an associated corporation:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">is or may be joined as a party, or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">is or may be liable for or in respect of a judgment, penalty
  or fine in, or expenses related to, the proceeding;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;expenses&rdquo; includes costs, charges
  and expenses, including legal and other fees, but does not include judgments, penalties, fines or amounts paid in settlement of a proceeding;
  and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&ldquo;proceeding&rdquo; includes any legal proceeding
  or investigative action, whether current, threatened, pending or completed.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, under the BCBCA, the Company may
  pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses actually and reasonably incurred
  by an eligible party in respect of that proceeding, provided that the Company first receives from the eligible party a written undertaking
  that, if it is ultimately determined that the payment of expenses is prohibited by the restrictions noted below, the eligible party will
  repay the amounts advanced.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notwithstanding the provisions of the Company&rsquo;s
  articles noted above, the Company must not indemnify an eligible party or pay the expenses of an eligible party, if any of the following
  circumstances apply:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">if the indemnity or payment is made under an earlier agreement
  to indemnify or pay expenses and, at the time that the agreement to indemnify or pay expenses was made, the company was prohibited from
  giving the indemnity or paying the expenses by its memorandum or articles;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">if the indemnity or payment is made otherwise than under
  an earlier agreement to indemnify or pay expenses and, at the time that the indemnity or payment is made, the company is prohibited from
  giving the indemnity or paying the expenses by its memorandum or articles;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt"></P>
  
  <!-- Field: Page; Sequence: 9 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">if, in relation to the subject matter of the eligible proceeding,
  the eligible party did not act honestly and in good faith with a view to the best interests of the company or the associated corporation,
  as the case may be;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify">in the case of an eligible proceeding other than a civil
  proceeding, if the eligible party did not have reasonable grounds for believing that the eligible party&rsquo;s conduct in respect of
  which the proceeding was brought was lawful.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, if an eligible proceeding is brought
  against an eligible party by or on behalf of the Company or by or on behalf of an associated corporation, the Company must not do either
  of the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">indemnify the eligible party under section 160 (a)&nbsp;in
  respect of the proceeding; or</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">pay the expenses of the eligible party in respect of the
  proceeding.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Notwithstanding any of the foregoing, and whether
  or not payment of expenses or indemnification has been sought, authorized or declined under the BCBCA or the articles of the Company,
  on the application of the Company or an eligible party, the Supreme Court of British Columbia may do one or more of the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: justify">order a company to indemnify an eligible party against any
  liability incurred by the eligible party in respect of an eligible proceeding;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: justify">order a company to pay some or all of the expenses incurred
  by an eligible party in respect of an eligible proceeding;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: justify">order the enforcement of, or any payment under, an agreement
  of indemnification entered into by a company;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: justify">order a company to pay some or all of the expenses actually
  and reasonably incurred by any person in obtaining an order under this section;</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 48pt; text-align: justify; text-indent: -24pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: justify">make any other order the court considers appropriate.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description of Exhibit</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024037413/ea020125504ex4-1_alphacog.htm">Specimen common share certificate, incorporated by reference to Exhbit 4.1 to the Company&rsquo;s Registration Statement on Form S-1 as filed with the Commission on April 30, 2024</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024037413/ea020125504ex4-2_alphacog.htm">Escrow Agreement by and between the Company, Computershare Investor Services Inc. and certain stockholders of the Company dated March 18, 2021, incorporated by reference to Exhbit 4.2 to the Company&rsquo;s Registration Statement on Form S-1 as filed with the Commission on April 30, 2024</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.3&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024037413/ea020125504ex10-2_alphacog.htm">2022 Stock Option Plan, incorporated by reference to Exhbit 10.2 to the Company&rsquo;s Registration Statement on Form S-1 as filed with the Commission on April 30, 2024</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">4.4&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1655923/000121390024037413/ea020125504ex10-3_alphacog.htm">2023 Stock Option Plan, incorporated by reference to Exhbit 10.3 to the Company&rsquo;s Registration Statement on Form S-1 as filed with the Commission on April 30, 2024</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea021769001ex5-1_alpha.htm">Form of Opinion of Morton Law, LLP, Canadian counsel to the Company</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea021769001ex23-1_alpha.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Manning Elliot LLP, an Independent Registered Public Accounting Firm</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea021769001ex5-1_alpha.htm">Consent of Morton Law LLP (included as part of Exhibit 5.1 hereto)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="#POA_001">Power of Attorney (included on signature page)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">107*&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea021769001ex-fee_alpha.htm">Filing Fee Table&nbsp;</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 10 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- 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 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 20.35pt; text-align: justify; text-indent: -12.85pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) The undersigned Registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 43.5pt; text-align: justify; text-indent: -13.1pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 43.5pt; text-align: justify; text-indent: -13.1pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(i) To include any prospectus
  required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify; text-indent: 50.65pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(ii) To reflect in the prospectus
  any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify; text-indent: 50.65pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify; text-indent: 50.65pt">(iii) To include
  any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material
  change to such information in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><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 13 or Section 15(d) of the Exchange Act that
  are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 21.9pt 0pt 7.55pt; text-align: justify; text-indent: 22.9pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(2) That, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona
  fide </I>offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 43.45pt 0pt 7.55pt; text-align: justify; text-indent: 22.9pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3) To remove from registration
  by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 12.2pt 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b) The Registrant hereby undertakes that, for
  purposes of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section
  13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant
  to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  <I>bona fide </I>offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 22.85pt 0pt 7.55pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 11 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="POA_001"></A><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Vancouver, British Columbia, Canada,
  on October 15, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>ALPHA COGNITION INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">By</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Michael McFadden</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Michael McFadden</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>POWER OF ATTORNEY</B></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">KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Michael McFadden as his or her true and lawful attorneys-in-fact
  and agents, each with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign, execute and file all amendments (including, without limitation, post- effective amendments) to this Registration
  Statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and
  confirming all that each of said attorneys-in-fact and agents, or his or her substitute or substitutes may lawfully do or cause to be
  done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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">Pursuant to the requirements of the Securities
  Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; width: 49%; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Michael McFadden</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; width: 2%; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; width: 49%; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Michael McFadden<BR>
  Title: Chief Executive Officer and Director<BR>
  (Principal Executive Officer)</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Jay Yoo</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Jay Yoo<BR>
  Title: Interim Principal Accounting and Financial Officer<BR>
  (Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Len Mertz</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Len Mertz<BR>
  Title: Chairman and Director</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ John Havens</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: John Havens<BR>
  Title: Director</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Phillip Mertz</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Phillip Mertz<BR>
  Title: Director</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Rajeev Bakshi</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Rajeev Bakshi<BR>
  Title: Director</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt">/s/ Ken Cawkell</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: center; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Dated: October 15, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Name: Ken Cawkell<BR>
  Title: Director</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of Section&nbsp;6(a)&nbsp;of
  the Securities Act, the undersigned has signed this Registration Statement, solely in the capacity of the duly authorized representative
  of the Registrant in the United&nbsp;States, on October 15, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD COLSPAN="2" STYLE="padding: 0pt; border-bottom: Black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><I>/s/ </I>Michael McFadden</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 60%">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 4%">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt; width: 5%"><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt; width: 31%"> <FONT STYLE="font-size: 10pt">Michael McFadden</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"> <FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-10</P>
  
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  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0217690-s8_alpha.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 105108}]
metadata_filer: {"company-data": {"conformed-name": "Alpha Cognition Inc.", "cik": "0001655923", "assigned-sic": "2836", "organization-name": "03 Life Sciences", "irs-number": "000000000", "state-of-incorporation": "A1", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-282666", "film-number": "241373244"}, "business-address": {"street1": "1200-750 W PENDER ST", "city": "VANCOUVER", "state": "A1", "zip": "V6C 2T8", "phone": "(858) 344-4375"}, "mail-address": {"street1": "20073 FIDDLERS GREEN", "city": "FRISCO", "state": "TX", "zip": "75036"}, "former-company": {"former-conformed-name": "Neurodyn Cognition Inc.", "date-changed": "20151016"}}
text: As filed with the Securities
  and Exchange Commission on October 15, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  ALPHA COGNITION INC.
  (Exact name of registrant as specified in its
  charter)
  British Columbia
  N/A
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  1200 - 750 West Pender Street
  Vancouver, BC, V6C 2T8
  (604) 564-9244
  (Address of Principal Executive Offices)
  THE 2022 STOCK OPTION PLAN
  THE 2023 STOCK OPTION PLAN
  (Full title of the plans)
  Michael McFadden
  Chief Executive Officer
  Alpha Cognition Inc.
  1200 - 750 West Pender Street
  Vancouver, BC, V6C 2T8(858) 344-4375
  (Name and address, including zip code, and telephone
  number, including area code, of agent for service)
  Copy to:
  Jason K. Brenkert, Esq.
  Dorsey & Whitney LLP
  1400 Wewatta Street, Suite 400
  Denver, Colorado 80202
  (303) 352-1133
  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. ☐
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1. Plan Information.
  The information specified in Item 1 and Item 2
  of Part I of this Registration Statement is omitted from this filing 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 will be delivered to
  plan participants as required by Rule 428(b)(1).
  Item 2. Registrant Information and Employee
  Plan Annual Information.
  The information specified in Item 1 and Item 2
  of Part I of this Registration Statement is omitted from this filing 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 will be delivered to
  plan participants as required by Rule 428(b)(1).
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents previously filed by Alpha
  Cognition Inc. (the "Company") with the Securities and Exchange Commission (the "Commission") are incorporated
  by reference into this Registration Statement:
  (a)
  The Company's prospectus and amendments and supplements related thereto filed with the Commission pursuant to Rule 424(b) under the Securities Act on June 10, 2024 (the "Prospectus"), relating to the Registration Statement on
  Form S-1
  , as amended (File No. 333-278997), which contains the Company's audited financial statements for the latest fiscal year ended December 31, 2023, and the Company's unaudited financial statements as at and for the period ended March 31, 2024;
  (b)
  The Company's Quarterly Report on
  Form 10-Q
  for the quarter ended June 30, 2024, filed with the Commission on August 12, 2024; and
  (c)
  All other reports of the Company filed pursuant to Section 13(a), 13(c), 14 or 15(d) of the United States Securities Exchange Act of 1934, as amended (the "
  Exchange Act
  "), since the end of the latest fiscal year ended December 31, 2023 for which financial statements are contained in the Prospectus incorporated by reference herein pursuant to (a) above.
  All documents subsequently filed by the Company
  with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, prior to the filing of a post-effective amendment
  to the Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining
  unsold, shall be deemed incorporated by reference into this Registration Statement and to be a part hereof from the date of the filing
  of such documents, except that information furnished to the Commission under Item 2.02 or Item 7.01 in Current Reports on Form 8-K and
  any exhibit relating to such information, shall not be deemed to be incorporated by reference in this Registration Statement.
  Item 4. Description of Securities.
  Common Shares
  The authorized capital of the Company consists
  of an unlimited number of Common Shares without par value, an unlimited number of Class A restricted voting shares ("Restricted
  Shares") and an unlimited number of Class B Preferred Series A shares ("Preferred Shares"). As of October
  14, 2024, there were 150,855,536 common shares issued and outstanding and 7,916,380 Preferred Shares issued and outstanding.
  There are options outstanding to purchase up
  to 20,399,367 common shares at weighted average exercise price of $0.17. There are warrants outstanding to purchase up to 69,441,236
  common shares at a weighted average exercise price of $0.32. There are performance shares outstanding to purchase up to 6,641,057 common shares at an exercise price of $0.01. Holders of Common Shares are entitled to one vote per Common Share at all
  meetings of shareholders, to receive dividends as and when declared by our Board of Directors and to receive a
  pro rata
  share
  of the assets of the Company available for distribution to the shareholders in the event of the liquidation, dissolution or
  winding-up of the Company. There are no pre-emptive, conversion or redemption rights attached to the Common Shares.
  Holders of Common Shares do not have cumulative
  voting rights. Therefore, holders of a majority of the Common Shares voting for the election of directors can elect all of the directors.
  Holders of the Common Shares representing 331/3% the voting power of the capital stock issued, outstanding and entitled to vote, represented
  in person or by proxy, are necessary to constitute a quorum at any meeting of holders of Common Shares. A vote by two-thirds of the votes
  cast on a resolution are required to effectuate certain special resolutions at Alpha Cognition's annual general meeting. There are
  no provisions for sinking or purchase funds, for permitting or restricting the issuance of additional securities and any other material
  restrictions, and for requiring a holder of Common Shares to contribute additional capital.
  II-
  1
  Class A Restricted Voting Shares
  The Company issued Restricted Shares to certain
  holders of common shares of Alpha Canada who are resident in the United States in connection with the Company's Business Combination
  to allow the Company to maintain its status as a Foreign Private Issuer. As of January 1, 2023, the Company no longer qualifies as
  a Foreign Private Issuer. On August 29, 2023, the Company converted all 7,000,000 outstanding Restricted Shares to Common Shares
  by resolution of the Board. There are currently no Restricted Shares issued and outstanding. The class of Restricted Shares differs from
  the Common Shares in that they do not entitle the holder to exercise voting rights in respect of the election of directors of the Company.
  The Restricted Shares include the following restrictions,
  conditions and limitations:
  (1)
  The holders of the Restricted Shares are entitled to receive
  notice of and attend all meetings of the shareholders of the Company and are entitled to vote at meetings of the holders of Common Shares,
  except those holders of Restricted Shares are not entitled to vote for the election or removal of directors of the Company.
  (2)
  The holders of Restricted Shares are entitled to receive
  dividends as and when declared by the Board of the Company, provided that no dividend may be declared or paid in respect of Restricted
  Shares unless concurrently therewith the same dividend is declared or paid on the Common Shares.
  (3)
  The holders of Restricted Shares are entitled, in the event
  of any liquidation, dissolution or winding-up, whether voluntary or involuntary, or any other distribution of the assets of the Company
  among its shareholders for the purpose of winding up its affairs, to share ratably, together with the holders of the Common Shares, in
  such assets of the Company as are available for distribution.
  (4)
  Restricted Shares may only be transferred pursuant to an
  offer to purchase Restricted Shares made to all of the holders of the Restricted Shares.
  (5)
  If an offer is made to purchase all or substantially all
  of the Common Shares, each Restricted Share shall be deemed converted into one Common Share concurrent with closing of the offer.
  Each Restricted Share may be convertible into
  one Common Share at the option of the holder of the Restricted Share at any time: (i) if the Company enters into a binding agreement
  that would result in a change of control; or (ii) if a meeting of shareholders is called to elect directors who are not nominees
  of the Company or management of the Company or if a meeting of shareholders is called at which a contested election of directors will
  be considered.
  Class B Preferred Series A Shares
  The Class B Preferred Series A Shares
  were issued to certain founders of Alpha Canada in connection with the Company's Business Combination.
  The Class B Preferred Series A Shares
  include the following restrictions, conditions and limitations:
  (1)
  The Class B Preferred Series A Shares have a deemed
  issue price of $0.25 ("Deemed Issue Price").
  (2)
  The holders of the Class B Preferred Series A Shares
  will be entitled to receive notice of and attend all meetings of the shareholders of the Company and will be entitled to vote at meetings
  of the holders of Common Shares. The holders of Class B Preferred Series A Shares will vote together with holders of Common
  Shares and Restricted Shares as a single class.
  (3)
  The holders of Class B Preferred Series A Shares
  will be entitled to receive dividends as and when declared by the Board. The Class B Preferred Series A Shares rank in priority
  to the Common Shares and Restricted Shares for payment of dividends. Dividends on the Class B Preferred Series A Shares are
  non-cumulative. If the holders of the Class B Preferred Series A Shares receive dividends in an aggregate amount equal to or
  greater than the Deemed Issue Price, the Class B Preferred Series A Shares shall be automatically converted to Common Shares.
  (4)
  In the event of any liquidation, dissolution or winding up
  of the Company, whether voluntary or involuntary, the holders of the Class B Preferred Series A Shares shall be entitled to
  receive out of the assets and funds of the Company, prior and in preference to any distribution of any of the assets or funds of the
  Company to the holders of the Common Shares and Restricted Shares, an amount per Preferred Share equal to two times the Deemed Issue
  Price of the Class B Preferred Series A Shares (as appropriately adjusted for any stock dividends, combinations or splits)
  plus all accrued or declared but unpaid dividends on such Class B Preferred Series A Shares (the "Liquidation Preference").
  After payment in full of the Liquidation Preference has been made to the holders of the Class B Preferred Series A Shares,
  all remaining assets and funds of the Company legally available for distribution shall be distributed ratably among the holders of the
  Class B Preferred Series A Shares, Common Shares and Restricted Shares. Upon payment of the Liquidation Preference, each Class B
  Preferred Series A Shares will convert into one Common Share.
  II-
  2
  (5)
  Each Class B Preferred Series A Shares shall, at
  the option of the holder, be convertible into Common Shares at the rate of one Common Share for each Preferred Share. All of the Class B
  Preferred Series A Shares will be automatically converted to Common Shares if any of the following events occur:
  (a)
  upon the completion of an initial public offering, or a reverse
  take-over with a qualifying secondary offering, pursuant to which the Common Shares are listed for trading on the New York Stock
  Exchange, NYSE Amex, the NASDAQ National Market or SmallCap Quotation System or a successor to any of the foregoing, raising at least
  $40 million, and a price per share which values the Company at $160 million or more, prior to listing;
  (b)
  a third party makes a bona fide offer to acquire 100% of the
  Common Shares, or execute a merger or amalgamation in which effective control of the Company is transferred, and such offer has been
  approved by the Board of the Company and its shareholders, such that shareholders receive proceeds from the transaction of at least $160 million
  in the form of shares or cash or a combination of both;
  (c)
  a third party makes a bona fide offer to acquire all or substantially
  all of the Company's assets, for sale proceeds of at least $180 million and such offer has been approved by the Board and
  its shareholders, and provided that the shareholders on closing receive proceeds from the transaction by way of dividend and return of
  capital or otherwise of at least $160 million; or
  (d)
  a third party makes a bona fide offer to acquire certain specific
  Company asset(s), for sale proceeds of at least $180 million, and provided that the provision of subsection (c) is not triggered,
  and such offer has been approved by the Board and provided that the shareholders on closing receive proceeds from the transaction by
  way of dividend, return of capital or otherwise of at least $160 million,
  If the Class B Preferred Series A Shares
  are subject to automatic conversion as a result of the occurrence of one of the above events, prior to such conversion they shall be entitled
  to receive a dividend per Preferred Share equal to the Deemed Issue Price.
  Convertible Notes
  Maturity and Repayment Dates
  The Company's convertible notes ("Convertible
  Notes") mature on September 24, 2026 (the "Maturity Date"), at which time the entire outstanding principal amount
  plus any accrued and unpaid interest and any penalties or other amounts payable pursuant to the terms of the Convertible Notes are due
  and payable in full.
  The Maturity Date may be extended at the option
  of the holder of the Convertible Note (the "Holder") (i) in the event that, and for so long as, an Event of Default (as
  defined in the Convertible Note) shall have occurred and is continuing, or any event shall have occurred and is continuing that would,
  with the passage of time, result in an Event of Default or (ii) through the date that is 20 business days after the consummation
  of a fundamental transaction in the event that a fundamental transaction is publicly announced or a change of control notice is delivered
  prior to the maturity date; provided that if a Holder elects to convert some or all of the Convertible Note and the conversion amount
  would be limited, the Maturity Date shall automatically be extended until such time as such provision shall not limit the conversion of
  the Convertible Note.
  II-
  3
  Interest
  Interest on the Convertible Notes shall commence
  accruing on the issuance date at a rate of 10.00% per annum and shall be computed on the basis of a 360-day year and twelve 30-day months.
  The Convertible Notes shall bear an increased interest rate upon the occurrence of an Event of Default (as described below), in which
  the applicable rate will be 20.00% per annum.
  The accrued interest shall be payable in arrears
  on each conversion date, to the record holder of the Convertible Notes on the applicable conversion date, in common shares of the Company
  ("Interest Shares"). Notwithstanding the foregoing, if an Equity Conditions Failure (as defined in the Convertible Note) has
  occurred and is continuing as of the applicable conversion date, unless the holder waives such Equity Conditions Failure, the interest
  shall be paid in cash.
  Conversions
  The Convertible Notes are convertible (i) at
  the election of the Holders and (ii) pursuant to the mandatory conversion terms, each as more fully described below.
  Under the terms of the Convertible Notes, the
  Convertible Notes are convertible at any time, in whole or in part, at the option of the Holders thereof, into common shares at a rate
  equal to the amount of principal, interest (if any) and unpaid late charges (if any), divided by a conversion price of $0.422 per share
  (the "Conversion Price").
  If, on or prior to the Maturity Date, the Company
  consummates a Qualified Offering (as defined below), then, simultaneously with the closing of such Qualified Offering, the outstanding
  principal amount of, and all accrued and unpaid interest under, the Convertible Notes shall be automatically converted into the securities,
  including any warrants, on the same terms as are applicable in the Qualified Offering at the lower of (i) the then current Conversion
  Price or (ii) the per security offering price for common stock and other securities in the Qualified Offering or, if common stock
  is not offered in the Qualified Offering, the lowest price per share for which one share of common stock is at any time issuable upon
  exercise, conversion or exchange of any convertible securities issued in the Qualified Offering. As used in the Convertible Notes, "Qualified
  Offering" means an offering of securities of the Company for at least $10 million in aggregate gross proceeds in coordination
  with the simultaneous uplisting of the common shares of the Company onto a United States national securities exchange.
  If, prior to the completion of a Qualified Offering,
  the common shares of the Company close at a price of at least 250% of the Conversion Price for 10 consecutive trading days and the
  common shares issuable upon such conversion are registered for resale under the United States Securities Act of 1933, as
  amended (the "U.S. Securities Act"), then the Convertible Notes will automatically convert into common shares at the
  Conversion Price.
  Conversion Limitation and Exchange Cap
  No Holder of the Convertible Notes will have the
  right to convert any portion of the Convertible Notes to the extent that, after giving effect to such conversion, such Holder (together
  with certain related parties) would beneficially own in excess of 4.99% of the shares of the Company's common stock outstanding
  immediately after giving effect to such conversion. A Holder may from time to time increase this limit to 9.99%, provided that any such
  increase will not be effective until the 61
  st
  day after delivery of a notice to the Company of such increase.
  II-
  4
  Events of Default
  Events of Default include: (i) the failure
  of the Company to file the applicable Registration Statement (under the Registration Rights Agreement described below) with the SEC or
  the failure of the applicable Registration Statement to be declared effective by the SEC by deadlines set forth in the Registration Rights
  Agreement; (ii) the effectiveness of the applicable Registration Statement lapses for any reason or such Registration Statement is
  unavailable to any Holder of registrable securities and Rule 144 (subject to certain conditions) is unavailable to any Holder of
  the Conversion Shares; (iii) suspension (or threatened suspension) of trading of the Company's common stock on a national securities
  exchange for a period of five consecutive trading days; (iv) failure by the Company to cure a conversion failure; (v) failure
  by the Company to maintain required share allocations for the conversion of the Convertible Notes; (vi) failure by the Company to
  pay principal, interest or late charges when due; (vii) failure of the Company to remove restricted legends from shares issued to
  a Holder upon conversion of the Convertible Note; (viii) the occurrence of any default under, redemption of or acceleration prior
  to maturity of at least an aggregate of $100,000 of indebtedness of the Company; (ix) bankruptcy, insolvency, reorganization or liquidation
  proceedings or other proceedings for the relief of debtors shall be instituted by or against the Company or any Subsidiary and not dismissed
  within 30 days of initiation; (x) the commencement by the Company or any Subsidiary of a voluntary case or proceeding under
  any applicable federal, state or foreign bankruptcy, insolvency, reorganization or other similar law; (xi) the entry by a court of
  a decree, order, judgment or other similar document in respect of the Company or any subsidiary of a voluntary or involuntary case or
  proceeding under any applicable federal, state or foreign bankruptcy, insolvency, reorganization or other similar law; (xii) final
  judgment for the payment of money aggregating in excess of $100,000 are rendered against the Company or any Subsidiary of the Company
  and not bonded or discharged within 30 days; (xiii) failure of the Company or any Subsidiary to pay when due any debts in excess
  of $100,000 due to any third party; (xiv) breaches by the Company or any Subsidiary of any representations or warranties in the SPA
  or any document contemplated thereby; (xv) a false or inaccurate certification by the Company that either (A) the "Equity
  Conditions" (as defined in the Convertible Notes) are satisfied, (B) there has been no "Equity Conditions Failure,"
  or (C) as to whether any Event of Default has occurred; (xvi) failure of the Company or any Subsidiary to comply with certain
  of the covenants in the Convertible Note; (xvii) the occurrence of any material adverse effect that is not cured within five trading
  days; and (xviii) any Event of Default occurs under any Convertible Note.
  Upon any Bankruptcy Event of Default (as defined
  in the Convertible Notes), whether occurring prior to or following the Maturity Date, the Company shall immediately pay to the Holder
  an amount in cash representing (i) all outstanding principal, accrued and unpaid interest and accrued and unpaid late charges on
  such principal and interest, multiplied by (ii) a redemption premium of 125%, in addition to any and all other amounts due under
  the Convertible Notes, without the requirement for any notice or demand or other action by the Holder or any other person or entity, provided
  that the Holder may, in its sole discretion, waive such right to receive payment upon a Bankruptcy Event of Default.
  Change of Control
  No sooner than 20 trading days nor later
  than 10 trading days prior to the consummation of a Change of Control (as defined in the Convertible Notes), but not prior to the
  public announcement of such Change of Control, the Company shall deliver written notice thereof via electronic mail and overnight courier
  to the Holders (a "Change of Control Notice").
  At any time during the period beginning after
  the Holder's receipt of a Change of Control Notice or the Holder becoming aware of a Change of Control, if a Change of Control Notice
  is not delivered to the Holder in accordance with the immediately preceding sentence (as applicable) and ending on 20 trading days
  after the latest of (A) the date of consummation of such Change of Control, (B) the date of receipt of such Change of Control
  Notice or (C) the date of the announcement of such Change of Control, a Holder may require the Company to redeem all or any portion
  of its Convertible Note by delivering written notice thereof ("Change of Control Redemption Notice") to the Company, which
  Change of Control Redemption Notice shall indicate the conversion amount the Holder is electing to redeem. The portion of the Convertible
  Note subject to redemption shall be redeemed by the Company in cash at a price equal to the greatest of (i) the product of (w) the
  Change of Control Redemption Premium (as defined in the Convertible Notes) multiplied by (y) the conversion amount being redeemed;
  (ii) the product of (x) the Change of Control Redemption Premium multiplied by (y) the product of (A) the conversion
  amount being redeemed multiplied by (B) the quotient determined by dividing (I) the greatest closing sale price of the common
  shares during the period beginning on the date immediately preceding the earlier to occur of (1) the consummation of the applicable
  Change of Control and (2) the public announcement of such Change of Control and ending on the date the Holder delivers the Change
  of Control Redemption Notice by (II) the Conversion Price then in effect; and (iii) the product of (y) the Change of Control
  Redemption Premium multiplied by (z) the product of (A) the conversion amount being redeemed multiplied by (B) the quotient
  of (I) the aggregate cash consideration and the aggregate cash value of any non-cash consideration per common share to be paid to
  the holders of the common shares upon consummation of such Change of Control (any such non-cash consideration constituting publicly-traded
  securities shall be valued at the highest of the closing sale price of such securities as of the trading day immediately prior to
  the consummation of such Change of Control, the closing sale price of such securities on the trading day immediately following the
  public announcement of such proposed Change of Control and the closing sale price of such securities on the trading day immediately
  prior to the public announcement of such proposed Change of Control) divided by (II) the Conversion Price then in effect (the "Change
  of Control Redemption Price").
  II-
  5
  Other Corporate Events
  Prior to the consummation of any fundamental transaction
  pursuant to which holders of common shares of the Company are entitled to receive securities or other assets with respect to or in exchange
  for common shares (a "Corporate Event"), the Company shall make appropriate provision to ensure that the Holders will thereafter
  have the right to receive upon a conversion of the Convertible Note, at the Holder's option (i) in addition to the common shares
  receivable upon such conversion, such securities or other assets to which the Holder would have been entitled with respect to such common
  shares had such common shares been held by the Holder upon the consummation of such Corporate Event (without taking into account any limitations
  or restrictions on the convertibility of the Convertible Note) or (ii) in lieu of the common shares otherwise receivable upon such
  conversion, such securities or other assets received by the holders of common shares of the Company in connection with the consummation
  of such Corporate Event in such amounts as the Holder would have been entitled to receive had the Convertible Note initially been issued
  with conversion rights for the form of such consideration (as opposed to common shares) at a conversion rate for such consideration commensurate
  with the conversion rate.
  Adjustment to Conversion Price
  If the Company at any time on or after the closing
  date subdivides (by any stock split, stock dividend, stock combination, recapitalization or other similar transaction) one or more classes
  of its outstanding common shares into a greater number of shares, the Conversion Price in effect immediately prior to such subdivision
  will be proportionately reduced. If the Company at any time on or after the closing date combines (by any stock split, stock dividend,
  stock combination, recapitalization or other similar transaction) one or more classes of its outstanding common shares into a smaller
  number of shares, the Conversion Price in effect immediately prior to such combination will be proportionately increased. Any adjustment
  shall become effective immediately after the effective date of such subdivision or combination. If any event requiring an adjustment occurs
  during the period that a Conversion Price is calculated under the Convertible Notes, then the calculation of such Conversion Price shall
  be adjusted appropriately to reflect such an event.
  Warrants
  The Convertible Notes were sold along with warrants
  to purchase 10,770,884 common shares of the Company at an exercise price of $0.422 per share for a five-year term. Each buyer of Convertible
  Notes received Warrants sufficient to purchase such number of common shares equal to the principal amount of Convertible Notes such buyer
  purchased divided by the Conversion Price of the Convertible Notes.
  Each buyer will receive an additional 50% of warrants
  with identical terms upon the closing of a Qualified Offering, as described above. The exercise price of the warrants is subject to adjustment
  upon the completion of a Qualified Offering to the lower of (i) the then existing exercise price, (ii) the exercise price of
  any common share purchase warrants issued in the Qualified Offering or (iii) if no common share purchase warrants are issued in the
  Qualified Offering, the closing price of the common shares on the Canadian Securities Exchange (as converted into U.S. dollars) immediately
  prior to the pricing news release of the Qualified Offering.
  Listing
  We have applied to list our common stock on Nasdaq
  under the symbol "ACOG." Our common shares are currently traded on the CSE under the symbol "ACOG" and quoted
  for trading on the OTCQB in under the symbol "ACOGF".
  Transfer Agent and Registrar
  The transfer agent and registrar for our common
  shares is Computershare Investor Services Inc. with its principal office at 510 Burrard Street, 3
  rd
  Floor, Vancouver, British
  Columbia V6C 3B9.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  II-
  6
  Item 6. Indemnification of Directors and Officers.
  The corporate laws of British Columbia allow us,
  and our corporate articles require us (subject to the provisions of the BCBCA noted below), to indemnify our Directors, former Directors,
  alternate Directors and their heirs and legal personal representatives against all eligible penalties to which such person is or may be
  liable, and the Company must, after the final disposition of an eligible proceeding, pay the expenses actually and reasonably incurred
  by such person in respect of that proceeding. Each Director and alternate Director is deemed to have contracted with the Company on the
  terms of the indemnity contained in our articles.
  For the purposes of such an indemnification:
  "eligible party", in relation to the
  Company, means an individual who
  (1)
  is or was a Director or officer of the Company,
  (2)
  is or was a director or officer of another corporation
  (i)
  at a time when the corporation is or was an affiliate of the
  Company, or
  (ii)
  at the request of the Company, or
  (3)
  at the request of the Company, is or was, or holds or held
  a position equivalent to that of, a director or officer of a partnership, trust, joint venture or other unincorporated entity, and includes,
  except in the definition of "eligible proceeding" and certain other cases, the heirs and personal or other legal representatives
  of that individual;
  "eligible penalty" means a judgment,
  penalty or fine awarded or imposed in, or an amount paid in settlement of, an eligible proceeding;
  "eligible proceeding" means a proceeding
  in which an eligible party or any of the heirs and personal or other legal representatives of the eligible party, by reason of the eligible
  party being or having been a director or officer of, or holding or having held a position equivalent to that of a director or officer
  of, the Company or an associated corporation:
  (1)
  is or may be joined as a party, or
  (2)
  is or may be liable for or in respect of a judgment, penalty
  or fine in, or expenses related to, the proceeding;
  "expenses" includes costs, charges
  and expenses, including legal and other fees, but does not include judgments, penalties, fines or amounts paid in settlement of a proceeding;
  and
  "proceeding" includes any legal proceeding
  or investigative action, whether current, threatened, pending or completed.
  In addition, under the BCBCA, the Company may
  pay, as they are incurred in advance of the final disposition of an eligible proceeding, the expenses actually and reasonably incurred
  by an eligible party in respect of that proceeding, provided that the Company first receives from the eligible party a written undertaking
  that, if it is ultimately determined that the payment of expenses is prohibited by the restrictions noted below, the eligible party will
  repay the amounts advanced.
  Notwithstanding the provisions of the Company's
  articles noted above, the Company must not indemnify an eligible party or pay the expenses of an eligible party, if any of the following
  circumstances apply:
  (1)
  if the indemnity or payment is made under an earlier agreement
  to indemnify or pay expenses and, at the time that the agreement to indemnify or pay expenses was made, the company was prohibited from
  giving the indemnity or paying the expenses by its memorandum or articles;
  (2)
  if the indemnity or payment is made otherwise than under
  an earlier agreement to indemnify or pay expenses and, at the time that the indemnity or payment is made, the company is prohibited from
  giving the indemnity or paying the expenses by its memorandum or articles;
  II-
  7
  (3)
  if, in relation to the subject matter of the eligible proceeding,
  the eligible party did not act honestly and in good faith with a view to the best interests of the company or the associated corporation,
  as the case may be;
  (4)
  in the case of an eligible proceeding other than a civil
  proceeding, if the eligible party did not have reasonable grounds for believing that the eligible party's conduct in respect of
  which the proceeding was brought was lawful.
  In addition, if an eligible proceeding is brought
  against an eligible party by or on behalf of the Company or by or on behalf of an associated corporation, the Company must not do either
  of the following:
  (1)
  indemnify the eligible party under section 160 (a) in
  respect of the proceeding; or
  (2)
  pay the expenses of the eligible party in respect of the
  proceeding.
  Notwithstanding any of the foregoing, and whether
  or not payment of expenses or indemnification has been sought, authorized or declined under the BCBCA or the articles of the Company,
  on the application of the Company or an eligible party, the Supreme Court of British Columbia may do one or more of the following:
  (1)
  order a company to indemnify an eligible party against any
  liability incurred by the eligible party in respect of an eligible proceeding;
  (2)
  order a company to pay some or all of the expenses incurred
  by an eligible party in respect of an eligible proceeding;
  (3)
  order the enforcement of, or any payment under, an agreement
  of indemnification entered into by a company;
  (4)
  order a company to pay some or all of the expenses actually
  and reasonably incurred by any person in obtaining an order under this section;
  (5)
  make any other order the court considers appropriate.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description of Exhibit
  4.1
  Specimen common share certificate, incorporated by reference to Exhbit 4.1 to the Company's Registration Statement on Form S-1 as filed with the Commission on April 30, 2024
  4.2
  Escrow Agreement by and between the Company, Computershare Investor Services Inc. and certain stockholders of the Company dated March 18, 2021, incorporated by reference to Exhbit 4.2 to the Company's Registration Statement on Form S-1 as filed with the Commission on April 30, 2024
  4.3
  2022 Stock Option Plan, incorporated by reference to Exhbit 10.2 to the Company's Registration Statement on Form S-1 as filed with the Commission on April 30, 2024
  4.4
  2023 Stock Option Plan, incorporated by reference to Exhbit 10.3 to the Company's Registration Statement on Form S-1 as filed with the Commission on April 30, 2024
  5.1*
  Form of Opinion of Morton Law, LLP, Canadian counsel to the Company
  23.1*
  Consent of Manning Elliot LLP, an Independent Registered Public Accounting Firm
  23.2*
  Consent of Morton Law LLP (included as part of Exhibit 5.1 hereto)
  24.1*
  Power of Attorney (included on signature page)
  107*
  Filing Fee Table
  *
  Filed herewith.
  II-
  8
  Item 9. Undertakings.
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period
  in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus
  required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in the prospectus
  any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof)
  which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement; and
  (iii) To include
  any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material
  change to such information in the Registration Statement;
  provided, however
  , that paragraphs (a)(1)(i)
  and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
  in 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 the Registration Statement.
  (2) That, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona
  fide
  offering thereof.
  (3) To remove from registration
  by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b) The Registrant hereby undertakes that, for
  purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section
  13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant
  to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide
  offering thereof.
  (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-
  9
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Vancouver, British Columbia, Canada,
  on October 15, 2024.
  ALPHA COGNITION INC.
  By
  /s/ Michael McFadden
  Michael McFadden
  Chief Executive Officer and Director
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  person whose signature appears below hereby constitutes and appoints Michael McFadden as his or her true and lawful attorneys-in-fact
  and agents, each with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and
  all capacities, to sign, execute and file all amendments (including, without limitation, post- effective amendments) to this Registration
  Statement, and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done, as fully for all intents and purposes as he or she might or could do in person, hereby ratifying and
  confirming all that each of said attorneys-in-fact and agents, 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 of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  /s/ Michael McFadden
  Dated: October 15, 2024
  Name: Michael McFadden
  Title: Chief Executive Officer and Director
  (Principal Executive Officer)
  /s/ Jay Yoo
  Dated: October 15, 2024
  Name: Jay Yoo
  Title: Interim Principal Accounting and Financial Officer
  (Principal Financial Officer and Principal Accounting Officer)
  /s/ Len Mertz
  Dated: October 15, 2024
  Name: Len Mertz
  Title: Chairman and Director
  /s/ John Havens
  Dated: October 15, 2024
  Name: John Havens
  Title: Director
  /s/ Phillip Mertz
  Dated: October 15, 2024
  Name: Phillip Mertz
  Title: Director
  /s/ Rajeev Bakshi
  Dated: October 15, 2024
  Name: Rajeev Bakshi
  Title: Director
  /s/ Ken Cawkell
  Dated: October 15, 2024
  Name: Ken Cawkell
  Title: Director
  SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE
  UNITED STATES
  Pursuant to the requirements of Section 6(a) of
  the Securities Act, the undersigned has signed this Registration Statement, solely in the capacity of the duly authorized representative
  of the Registrant in the United States, on October 15, 2024.
  By:
  /s/
  Michael McFadden
  Name:
  Michael McFadden
  Title:
  Chief Executive Officer and Director
  II-10