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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As filed with the Securities and Exchange Commission
  on January 12, 2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration No.&nbsp;333-</B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</B>&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">FORM&nbsp;S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNDER</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</I></B></P>
  
  <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collective Audience, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Delaware</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">86-2861807</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">incorporation or organization)</B></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. employer identification no.)</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">85 Broad Street 16-079</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">New York, NY 10004</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10004</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip code)</B></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; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collective Audience, Inc. 2024 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restricted Stock Award Agreement (Inducement
  Grant) for Peter Bordes</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Full title of plan)</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: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peter Bordes</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collective Audience, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">85 Broad Street 16-079 New York, NY 10004 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(808) 829-1057 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Name, 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: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copies to:</I></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: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher L. Tinen, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Procopio, Cory, Hargreaves &amp; Savitch LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12544 High Bluff Drive, Suite 400</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">San Diego, CA 92130</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(858) 720-6320</B></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"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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&nbsp;12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
      <TD STYLE="width: 25%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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&nbsp;7(a)(2)(B)&nbsp;of the Securities Act.&nbsp;&#9746;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></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"></P>
  
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  <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 STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EXPLANATORY NOTE</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">This registration statement on Form&nbsp;S-8 (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration
  Statement</I></B>&rdquo;) is being filed for the purpose of registering of (i) 2,500,000 shares of common stock, par value $0.0001 per
  share (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">EIP Shares</I></B>&rdquo;), of Collective Audience, Inc. (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant</I></B>&rdquo;) to be issued
  pursuant to the 2024 Equity Incentive Plan, and (2) to register those 71,429 shares issued pursuant to a restricted stock grant to a new
  executive as an inducement award in connection with the commencement of employment pursuant to Nasdaq Listing Rule 5635(c)(4) (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inducement
  Award</I></B>&rdquo; and together with the EIP Shares, the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shares</I></B>&rdquo;). The Inducement Award was approved by the
  Registrant&rsquo;s Board of Directors in compliance with and in reliance on Nasdaq Listing Rule 5635(c)(4) and was granted outside of
  the 2024 Equity Incentive Plan.</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"></P>
  
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  <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 STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART&nbsp;I</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: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INFORMATION REQUIRED IN THE SECTION&nbsp;10(A)&nbsp;PROSPECTUS</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;1</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Plan Information</U>.</FONT></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">The documents containing the information specified in Part&nbsp;I will
  be delivered in accordance with Rule&nbsp;428(b)&nbsp;under the Securities Act of 1933, as amended (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities Act</I></B>&rdquo;).
  Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission</I></B>&rdquo;),
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule&nbsp;424 under the Securities
  Act. These documents, and the documents incorporated by reference under this Registration Statement pursuant to Item 3 of Part&nbsp;II
  of the Form&nbsp;S-8, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a)&nbsp;of the Securities
  Act.</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;2</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registrant Information and Employee Plan Annual Information</U>.</FONT></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">The written statement required by Item 2 of Part&nbsp;I is included
  in documents that will be delivered to participants in the plans covered by this Registration Statement pursuant to Rule&nbsp;428(b)&nbsp;of
  the Securities Act.</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: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">PART&nbsp;II</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: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">INFORMATION REQUIRED IN REGISTRATION STATEMENT</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;3</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporation of Documents by Reference</U>.</FONT></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">The following documents filed by the Registrant with the Commission
  are incorporated by reference into this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s prospectus/proxy statement filed with the SEC on September 27, 2023 pursuant to Rule 424(b) under the Securities Act relating to the Registration Statement on <A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1854583/000121390023079842/fs42023a9_abrispac1inc.htm">Form S-4</A> (File No. 333-268133), which became effective on September 29, 2023 (the &ldquo;S-4 Prospectus&rdquo;), which contains the Company&rsquo;s audited financial statements for the latest fiscal year for which such statements have been filed; </FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Registrant&rsquo;s Current Reports on Form&nbsp;8-K (File No.&nbsp;001-40723) filed with the Commission on <U><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1854583/000121390023084420/ea187789-8k_collective.htm">November 8, 2023</A></U>, <U><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1854583/000121390023093651/ea188541-8k_collective.htm">December 6, 2023</A></U>, <U><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1854583/000121390023094567/ea189655-8k_collective.htm">December 11, 2023</A></U>, and <U><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1854583/000121390023096478/ea190169-8ka1_collective.htm">December 18, 2023</A></U>. </FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of the Registrant&rsquo;s securities that is contained in the S-4 Prospectus, including any amendment or supplements thereto.</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">All documents, reports and definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form&nbsp;8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;4</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Securities</U>.</FONT></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">Not applicable.</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;5</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interests of Named Experts and Counsel</U>.</FONT></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">Not applicable.</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"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;6</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Indemnification of Directors and Officers</U>.</FONT></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">As permitted by Section&nbsp;102 of the Delaware General Corporation
  Law, the Registrant&rsquo;s second amended and restated certificate of incorporation and amended bylaws limit or eliminate the personal
  liability of each of its directors for a breach of his or her fiduciary duty of care as a director. The duty of care generally requires
  that, when acting on behalf of the corporation, directors exercise an informed business judgment based on all material information reasonably
  available to them. Consequently, a director will not be personally liable to the Registrant or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except for liability for:</P>
  
  <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">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any breach of the director&rsquo;s duty of loyalty to the Registrant or its stockholders;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; width: 0.5in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</FONT></TD>
      </TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any act related to unlawful stock repurchases, redemptions or other distributions or payment of dividends; or</FONT></TD>
      </TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
  transaction from which the director derived an improper personal benefit.</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">These limitations of liability do not affect the availability of equitable
  remedies such as injunctive relief or rescission. The Registrant&rsquo;s second amended and restated certificate of incorporation also
  authorizes it to indemnify its officers, directors and other agents to the fullest extent permitted under Delaware law.</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">As permitted by Section&nbsp;145 of the Delaware General Corporation
  Law, the Registrant&rsquo;s amended and restated bylaws provide that:</P>
  
  <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">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Registrant shall indemnify its directors and officers, and may indemnify its employees or agents to the fullest extent permitted by the Delaware General Corporation Law, subject to limited exceptions;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">the Registrant shall advance expenses to its directors and officers, and may advance expenses to its employees and agents in connection with a legal proceeding to the fullest extent permitted by the Delaware General Corporation Law, subject to limited exceptions; and the rights provided in the Registrant&rsquo;s amended and restated bylaws are not exclusive.</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Registrant&rsquo;s second amended and restated certificate of incorporation,
  attached as Exhibit&nbsp;3.1 hereto and its amended and restated bylaws, attached as Exhibit&nbsp;3.2 hereto, provide for the indemnification
  provisions described above and elsewhere herein. The Registrant have entered into separate indemnification agreements with its directors
  and officers which may be broader than the specific indemnification provisions contained in the Delaware General Corporation Law. These
  indemnification agreements generally require the Registrant, among other things, to indemnify its officers and directors against liabilities
  that may arise by reason of their status or service as directors or officers, other than liabilities arising from unlawful conduct. These
  indemnification agreements also generally require the Registrant to advance any expenses incurred by the directors or officers as a result
  of any proceeding against them as to which they could be indemnified. In addition, the Registrant has purchased a policy of directors&rsquo;
  and officers&rsquo; liability insurance that insures its directors and officers against the cost of defense, settlement or payment of
  a judgment in some circumstances. These indemnification provisions and the indemnification agreements may be sufficiently broad to permit
  indemnification of the Registrant&rsquo;s officers and directors for liabilities, including reimbursement of expenses incurred, arising
  under the Securities Act.</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;7</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exemption from Registration Claimed</U>.</FONT></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">Not applicable.</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"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;8</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibits</U>.</FONT></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 9%; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exhibit&nbsp;No.</FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; width: 90%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Description of Exhibit</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1854583/000121390023084420/ea187789ex3-1_collective.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit&nbsp;3.1 to the Registrant&rsquo;s current report on Form&nbsp;8-K (File No.&nbsp;001-40723), filed on November 7, 2023).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1854583/000121390023078463/fs42023a8_abrispac1inc.htm#T2035"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Bylaws (incorporated by reference to Exhibit&nbsp;3.4 to the Registrant&rsquo;s Registration Statement- business combination on Form&nbsp;S-4 filed on September 27, 2023).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1854583/000121390024001544/ea191245ex10-2_collective.htm">Collective Audience, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant&rsquo;s current report on Form 8-K (File No. 001-40723), filed January 5, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea191290ex5-1_collective.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Procopio, Cory, Hargreaves &amp; Savitch LLP.</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1854583/000121390024001544/ea191245ex10-3_collective.htm">Form of Stock option Grant Notice and Stock Option Agreement under the 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registrant&rsquo;s current report on Form 8-K (File No. 001-40723), filed January 5, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea191290ex23-1_collective.htm">Consent of Frazier &amp; Deeter, LLC, independent registered public accounting firm.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea191290ex5-1_collective.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Procopio, Cory, Hargreaves &amp; Savitch LLP (contained in exhibit 5.1).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Powers of Attorney (included on signature page).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="text-align: left">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea191290ex-fee_collective.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table.</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item&nbsp;9</U>.
  <U STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Undertakings</U>.</FONT></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">The undersigned Registrant hereby undertakes:</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">(a)&nbsp;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">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">i.</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii.</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes in volume and price represent No&nbsp;more than a 20% change in the maximum aggregate offering price set forth in the filing fee table filed with the effective Registration Statement; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii.</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provided, however</I>, that paragraphs (a)(i)&nbsp;and (a)(ii)&nbsp;do
  not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
  or furnished to the Commission by the Registrant pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Securities Exchange Act
  of 1934 (the &ldquo;<B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exchange Act</I></B>&rdquo;) that are incorporated by reference in the Registration Statement.</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">(b)&nbsp;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 STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">bona fide</I> offering thereof.</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">(c)&nbsp;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 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The undersigned Registrant hereby undertakes that, for purposes of
  determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section&nbsp;13(a)&nbsp;or
  Section&nbsp;15(d)&nbsp;of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant
  to Section&nbsp;15(d)&nbsp;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 STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">bona fide</I> offering thereof.</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">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, 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">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SIGNATURES</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">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&nbsp;S-8 and has duly caused
  this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of
  New York, on January 12, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collective Audience, Inc.</B></FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD>
      <TD STYLE="width: 60%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Peter Bordes</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peter Bordes</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD>
      <TD>&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 STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="a_001"></A>POWER OF ATTORNEY</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">Each person whose signature appears below constitutes and appoints
  Peter Bordes, as such person&rsquo;s true and lawful attorneys-in-fact and agents, with full power of substitution, for such person, and
  in such person&rsquo;s name, place and stead, in any and all capacities to sign any or all amendments or post-effective amendments to
  this Registration Statement, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission,
  granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as such person might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or any of them or their 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, this Registration
  Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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="border-bottom: Black 1.5pt solid; width: 35%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 45%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 18%; text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Peter Bordes</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Peter Bordes</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"> (<I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Executive Officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Robb Billy</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Robb Billy</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"> (<I STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal Financial Officer and <BR>
  Principal Accounting Officer</I>)</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Brent Suen</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brent Suen</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Nadine Watt</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Nadine Watt</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Denis Duncan</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Denis Duncan</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Christopher Hardt</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Christopher Hardt</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">/s/ Elisabeth DeMarse</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 12, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><B STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Elisabeth DeMarse</B></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-5</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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metadata_filer: {"company-data": {"conformed-name": "Collective Audience, Inc.", "cik": "0001854583", "assigned-sic": "8742", "organization-name": "07 Trade & Services", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276513", "film-number": "24533086"}, "business-address": {"street1": "85 BROAD STREET 16-079", "city": "NEW YORK", "state": "NY", "zip": "10004", "phone": "(808) 829-1057"}, "mail-address": {"street1": "85 BROAD STREET 16-079", "city": "NEW YORK", "state": "NY", "zip": "10004"}, "former-company": {"former-conformed-name": "Abri SPAC I, Inc.", "date-changed": "20210331"}}
text: As filed with the Securities and Exchange Commission
  on January 12, 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
  Collective Audience, Inc.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  86-2861807
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. employer identification no.)
  85 Broad Street 16-079
  New York, NY 10004
  10004
  (Address of principal executive offices)
  (Zip code)
  Collective Audience, Inc. 2024 Equity Incentive
  Plan
  Restricted Stock Award Agreement (Inducement
  Grant) for Peter Bordes
  (Full title of plan)
  Peter Bordes
  Chief Executive Officer
  Collective Audience, Inc.
  85 Broad Street 16-079 New York, NY 10004
  (808) 829-1057
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Copies to:
  Christopher L. Tinen, Esq.
  Procopio, Cory, Hargreaves & Savitch LLP
  12544 High Bluff Drive, Suite 400
  San Diego, CA 92130
  (858) 720-6320
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
  "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth
  company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act. ☒
  EXPLANATORY NOTE
  This registration statement on Form S-8 (the "
  Registration
  Statement
  ") is being filed for the purpose of registering of (i) 2,500,000 shares of common stock, par value $0.0001 per
  share (the "
  EIP Shares
  "), of Collective Audience, Inc. (the "
  Registrant
  ") to be issued
  pursuant to the 2024 Equity Incentive Plan, and (2) to register those 71,429 shares issued pursuant to a restricted stock grant to a new
  executive as an inducement award in connection with the commencement of employment pursuant to Nasdaq Listing Rule 5635(c)(4) (the "
  Inducement
  Award
  " and together with the EIP Shares, the "
  Shares
  "). The Inducement Award was approved by the
  Registrant's Board of Directors in compliance with and in reliance on Nasdaq Listing Rule 5635(c)(4) and was granted outside of
  the 2024 Equity Incentive Plan.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  Item 1
  .
  Plan Information
  .
  The documents containing the information specified in Part I will
  be delivered in accordance with Rule 428(b) under the Securities Act of 1933, as amended (the "
  Securities Act
  ").
  Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "
  Commission
  "),
  either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities
  Act. These documents, and the documents incorporated by reference under this Registration Statement pursuant to Item 3 of Part II
  of the Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act.
  Item 2
  .
  Registrant Information and Employee Plan Annual Information
  .
  The written statement required by Item 2 of Part I is included
  in documents that will be delivered to participants in the plans covered by this Registration Statement pursuant to Rule 428(b) of
  the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN REGISTRATION STATEMENT
  Item 3
  .
  Incorporation of Documents by Reference
  .
  The following documents filed by the Registrant with the Commission
  are incorporated by reference into this Registration Statement:
  1.
  The Registrant's prospectus/proxy statement filed with the SEC on September 27, 2023 pursuant to Rule 424(b) under the Securities Act relating to the Registration Statement on
  Form S-4
  (File No. 333-268133), which became effective on September 29, 2023 (the "S-4 Prospectus"), which contains the Company's audited financial statements for the latest fiscal year for which such statements have been filed;
  2.
  The Registrant's Current Reports on Form 8-K (File No. 001-40723) filed with the Commission on
  November 8, 2023
  ,
  December 6, 2023
  ,
  December 11, 2023
  , and
  December 18, 2023
  .
  3.
  The description of the Registrant's securities that is contained in the S-4 Prospectus, including any amendment or supplements thereto.
  4.
  All documents, reports and definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document that also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  Item 4
  .
  Description of Securities
  .
  Not applicable.
  Item 5
  .
  Interests of Named Experts and Counsel
  .
  Not applicable.
  II-
  1
  Item 6
  .
  Indemnification of Directors and Officers
  .
  As permitted by Section 102 of the Delaware General Corporation
  Law, the Registrant's second amended and restated certificate of incorporation and amended bylaws limit or eliminate the personal
  liability of each of its directors for a breach of his or her fiduciary duty of care as a director. The duty of care generally requires
  that, when acting on behalf of the corporation, directors exercise an informed business judgment based on all material information reasonably
  available to them. Consequently, a director will not be personally liable to the Registrant or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except for liability for:
  ●
  any breach of the director's duty of loyalty to the Registrant or its stockholders;
  ●
  any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;
  ●
  any act related to unlawful stock repurchases, redemptions or other distributions or payment of dividends; or
  ●
  any
  transaction from which the director derived an improper personal benefit.
  These limitations of liability do not affect the availability of equitable
  remedies such as injunctive relief or rescission. The Registrant's second amended and restated certificate of incorporation also
  authorizes it to indemnify its officers, directors and other agents to the fullest extent permitted under Delaware law.
  As permitted by Section 145 of the Delaware General Corporation
  Law, the Registrant's amended and restated bylaws provide that:
  ●
  the Registrant shall indemnify its directors and officers, and may indemnify its employees or agents to the fullest extent permitted by the Delaware General Corporation Law, subject to limited exceptions;
  ●
  the Registrant shall advance expenses to its directors and officers, and may advance expenses to its employees and agents in connection with a legal proceeding to the fullest extent permitted by the Delaware General Corporation Law, subject to limited exceptions; and the rights provided in the Registrant's amended and restated bylaws are not exclusive.
  The Registrant's second amended and restated certificate of incorporation,
  attached as Exhibit 3.1 hereto and its amended and restated bylaws, attached as Exhibit 3.2 hereto, provide for the indemnification
  provisions described above and elsewhere herein. The Registrant have entered into separate indemnification agreements with its directors
  and officers which may be broader than the specific indemnification provisions contained in the Delaware General Corporation Law. These
  indemnification agreements generally require the Registrant, among other things, to indemnify its officers and directors against liabilities
  that may arise by reason of their status or service as directors or officers, other than liabilities arising from unlawful conduct. These
  indemnification agreements also generally require the Registrant to advance any expenses incurred by the directors or officers as a result
  of any proceeding against them as to which they could be indemnified. In addition, the Registrant has purchased a policy of directors'
  and officers' liability insurance that insures its directors and officers against the cost of defense, settlement or payment of
  a judgment in some circumstances. These indemnification provisions and the indemnification agreements may be sufficiently broad to permit
  indemnification of the Registrant's officers and directors for liabilities, including reimbursement of expenses incurred, arising
  under the Securities Act.
  Item 7
  .
  Exemption from Registration Claimed
  .
  Not applicable.
  II-
  2
  Item 8
  .
  Exhibits
  .
  Exhibit No.
  Description of Exhibit
  3.1
  Second Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's current report on Form 8-K (File No. 001-40723), filed on November 7, 2023).
  3.2
  Amended and Restated Bylaws (incorporated by reference to Exhibit 3.4 to the Registrant's Registration Statement- business combination on Form S-4 filed on September 27, 2023).
  4.1
  Collective Audience, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant's current report on Form 8-K (File No. 001-40723), filed January 5, 2024).
  5.1*
  Opinion of Procopio, Cory, Hargreaves & Savitch LLP.
  10.1
  Form of Stock option Grant Notice and Stock Option Agreement under the 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to the Registrant's current report on Form 8-K (File No. 001-40723), filed January 5, 2024).
  23.1*
  Consent of Frazier & Deeter, LLC, independent registered public accounting firm.
  23.2*
  Consent of Procopio, Cory, Hargreaves & Savitch LLP (contained in exhibit 5.1).
  24.1
  Powers of Attorney (included on signature page).
  107*
  Filing Fee Table.
  *
  Filed herewith.
  II-
  3
  Item 9
  .
  Undertakings
  .
  The undersigned Registrant hereby undertakes:
  (a) To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement:
  i.
  To include any prospectus required by Section 10(a)(3) of the Securities Act;
  ii.
  To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent No more than a 20% change in the maximum aggregate offering price set forth in the filing fee table filed with the effective Registration Statement; and
  iii.
  To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement;
  Provided, however
  , that paragraphs (a)(i) and (a)(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 Securities Exchange Act
  of 1934 (the "
  Exchange Act
  ") that are incorporated by reference in the Registration Statement.
  (b) 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.
  (c) 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.
  The undersigned Registrant hereby undertakes that, for purposes of
  determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or
  Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant
  to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
  to be the initial
  bona fide
  offering thereof.
  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, 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-
  4
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused
  this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of
  New York, on January 12, 2024.
  Collective Audience, Inc.
  By:
  /s/ Peter Bordes
  Peter Bordes
  Chief Executive Officer
  POWER OF ATTORNEY
  Each person whose signature appears below constitutes and appoints
  Peter Bordes, as such person's true and lawful attorneys-in-fact and agents, with full power of substitution, for such person, and
  in such person's name, place and stead, in any and all capacities to sign any or all amendments or post-effective amendments to
  this Registration Statement, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission,
  granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
  necessary to be done in and about the premises, as fully to all intents and purposes as such person might or could do in person, hereby
  ratifying and confirming all that said attorneys-in-fact and agents, or any of them or their substitutes, may lawfully do or cause to
  be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933, this Registration
  Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/ Peter Bordes
  Chief Executive Officer
  January 12, 2024
  Peter Bordes
  (
  Principal Executive Officer
  )
  /s/ Robb Billy
  Chief Financial Officer
  January 12, 2024
  Robb Billy
  (
  Principal Financial Officer and
  Principal Accounting Officer
  )
  /s/ Brent Suen
  Director
  January 12, 2024
  Brent Suen
  /s/ Nadine Watt
  Director
  January 12, 2024
  Nadine Watt
  /s/ Denis Duncan
  Director
  January 12, 2024
  Denis Duncan
  /s/ Christopher Hardt
  Director
  January 12, 2024
  Christopher Hardt
  /s/ Elisabeth DeMarse
  Director
  January 12, 2024
  Elisabeth DeMarse
  II-5