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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">As filed with the Securities and Exchange Commission
  on March 29, 2024</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: right">Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 5.75in"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, DC 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></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>REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Pasithea Therapeutics Corp. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>Delaware</B></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; text-align: center"><B>85-1591963</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(State or other jurisdiction of<BR>
  incorporation or organization) </TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">(I.R.S. Employer<BR>
  Identification No.)</TD></TR>
  </TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>1111 Lincoln Road, Suite 500</B></P>
  
  <P STYLE="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><B>Miami Beach, Florida</B></P>
  </TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 49%"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><B>33139</B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><P STYLE="text-align: center; margin-top: 0pt; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0pt">(Address of Principal Executive Offices)</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">(Zip Code)</P></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="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Pasithea Therapeutics Corp. 2023 Stock Incentive
  Plan<BR>
  </B>(Full title of the plan)</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>Dr. Tiago Reis Marques</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Pasithea Therapeutics Corp.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1111 Lincoln Road</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Suite 500</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Miami Beach, FL 33139</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name and address of agent for service)</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>Tel: (702) 514-4174</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Telephone number, including area code, of agent
  for service)</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"><I>With a copy to:</I></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>James O&rsquo;Grady, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Lowenstein Sandler LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1251 Avenue of the Americas</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>New York, New York 10020</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Tel: (212) 262-6700</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; text-indent: 0.5in">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; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 40%">Large accelerated filer</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="width: 10%">&nbsp;</TD>
      <TD STYLE="width: 40%">Accelerated filer</TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>Non-accelerated filer</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>Smaller reporting company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Emerging growth company</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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"><B>&nbsp;</B></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"></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>PART I</B></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>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information specified in Part I of Form S-8
  is omitted from this Registration Statement and will be sent or given to employees in accordance with the provisions of Rule 428(b)(1)
  of the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).&nbsp;</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: 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>PART II INFORMATION REQUIRED IN REGISTRATION
  STATEMENT</B></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"><B>Item&nbsp;3. Incorporation of Documents by Reference</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 following documents, filed by Pasithea Therapeutics
  Corp. (the &ldquo;Company&rdquo;) with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to the Securities
  Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), are incorporated herein by reference and deemed to be a part hereof:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; 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">(a)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024027508/ea0200415-10k_pasithea.htm">Form 10-K</A> for the fiscal
  year ended December 31, 2023, filed with the Commission on March 29, 2024;</TD>
  </TR></TABLE>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; 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">(b)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Current Reports on Form 8-K filed with
  the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024000296/ea190803-8k_pasithea.htm">January 2, 2024</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024004520/ea191820-8k_pasithea.htm">January 18, 2024</A>; and</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&nbsp;&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; 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">(c)</TD><TD STYLE="text-align: justify">The description of the Company&rsquo;s common stock contained
  in the Company&rsquo;s Registration Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390021047666/ea145530-8a12b_pasithea.htm">Form 8-A</A> (Registration No. 001-40804) filed with the Commission on September 13, 2021
  under Section 12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such description, including
  <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024027508/ea020041501ex4-7_pasithea.htm">Exhibit 4.7</A> to the Company&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024027508/ea0200415-10k_pasithea.htm">Form 10-K</A> for the year ended December 31, 2023, filed with the Commission on March
  29, 2024.</TD>
  </TR></TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents, reports and definitive proxy or
  information statements filed by the Company 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 hereby 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.</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>Item 4. Description of Securities.</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">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; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel.</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">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; 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>Item 6. Indemnification of Directors and Officers.</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">Section 102 of the Delaware General Corporation
  Law (&ldquo;DGCL&rdquo;) permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or
  its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of loyalty,
  failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved
  a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. The Company&rsquo;s certificate of
  incorporation provides that no director shall be personally liable to it or its stockholders for monetary damages for any breach of fiduciary
  duty as a director, notwithstanding any provision of law imposing such liability, except to the extent that the DGCL prohibits the elimination
  or limitation of liability of directors for breaches of fiduciary duty.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Section 145 of the DGCL provides that a corporation
  has the power to indemnify a director, officer, employee, or agent of the corporation, or a person serving at the request of the corporation
  for another corporation, partnership, joint venture, trust or other enterprise in related capacities against expenses (including attorneys&rsquo;
  fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with an action, suit
  or proceeding to which he was or is a party or is threatened to be made a party to any threatened, ending or completed action, suit or
  proceeding by reason of such position, if such person acted in good faith and in a manner he reasonably believed to be in or not opposed
  to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable cause to believe his conduct was
  unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect
  to any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all
  of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery
  or such other court shall deem proper.</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 Company&rsquo;s certificate of incorporation
  provides that it will indemnify each person who was or is a party to or is threatened to be made a party to any threatened, pending or
  completed action, suit or proceeding, whether civil, criminal, administrative or investigative by reason of the fact that the person is
  or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or other enterprise (all such persons being referred to as
  an &ldquo;Indemnitee&rdquo;), or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses
  (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with
  such action, suit or proceeding and any appeal therefrom, if such Indemnitee acted in good faith and in a manner he or she reasonably
  believed to be in, or not opposed to, the Company&rsquo;s best interests, and, with respect to any criminal action or proceeding, he or
  she had no reasonable cause to believe his or her conduct was unlawful. The Company&rsquo;s certificate of incorporation provides that
  it will indemnify any Indemnitee who was or is a party to an action or suit by or in the right of us to procure a judgment in the Company&rsquo;s
  favor by reason of the fact that the Indemnitee is or was a director or officer, or is or was serving at the Company&rsquo;s request as
  a director, officer, partner, employee or trustee of, or in a similar capacity with, another corporation, partnership, joint venture,
  trust or other enterprise, or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including
  attorneys&rsquo; fees) and, to the extent permitted by law, amounts paid in settlement actually and reasonably incurred in connection
  with such action, suit or proceeding, and any appeal therefrom, if the Indemnitee acted in good faith and in a manner he or she reasonably
  believed to be in, or not opposed to, the Company&rsquo;s best interests, except that no indemnification shall be made with respect to
  any claim, issue or matter as to which such person shall have been adjudged to be liable to us, unless a court determines that, despite
  such adjudication but in view of all of the circumstances, he or she is entitled to indemnification of such expenses. Notwithstanding
  the foregoing, to the extent that any Indemnitee has been successful, on the merits or otherwise, he or she will be indemnified by us
  against all expenses (including attorneys&rsquo; fees) actually and reasonably incurred in connection therewith. Expenses must be advanced
  to an Indemnitee under certain circumstances.</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 Company has entered into indemnification agreements
  with each of the Company&rsquo;s directors and officers. These indemnification agreements require the Company, among other things, to
  indemnify the Company&rsquo;s directors and officers for some expenses, including attorneys&rsquo; fees, judgments, fines and settlement
  amounts incurred by a director or officer in any action or proceeding arising out of his or her service as one of the Company&rsquo;s
  directors or officers, or any other company or enterprise to which the person provides services at the Company&rsquo;s request.</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: 4; Value: 1 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <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 Company maintains a general liability insurance
  policy that covers certain liabilities of directors and officers of the Company arising out of claims based on acts or omissions in their
  capacities as directors or officers.</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 any underwriting agreement the Company enters
  into in connection with the sale of the Company&rsquo;s common stock, par value $0.0001 per share, the underwriters will agree to indemnify,
  under certain conditions, the Company, the Company&rsquo;s officers and directors, and persons who control the Company within the meaning
  of the Securities Act, against certain liabilities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7. Exemption from Registration Claimed.</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">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&nbsp;8. Exhibits.</B></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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; width: 9%"><B>Exhibit No.</B></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; width: 90%"><B>Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>3.1</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024000296/ea190803ex3-1_pasithea.htm">Second Amended and Restated Certificate of Incorporation of Pasithea Therapeutics Corp., dated December 29, 2023. (incorporated by reference to Exhibit 3.1 of the Company&rsquo;s Form 8-K, filed with the Commission on January 2, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>3.2</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024000296/ea190803ex3-4_pasithea.htm">Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Pasithea Therapeutics Corp., dated December 29, 2023 (incorporated by reference to Exhibit 3.4 of the Company&rsquo;s Form 8-K, filed with the Commission on January 2, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>3.3</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390024000296/ea190803ex3-2_pasithea.htm">Second Amended and Restated Bylaws of Pasithea Therapeutics Corp., dated December 29, 2023, (incorporated by reference to Exhibit 3.2 of the Company&rsquo;s Form 8-K, filed with the Commission on January 2, 2024).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>4.1</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1841330/000121390023097013/ea190360ex10-1_pasithea.htm">Pasithea Therapeutics Corp. 2023 Stock Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company&rsquo;s Form 8-K, filed with the Commission on December 19, 2023).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020256201ex5-1_pasithea.htm">Opinion of Lowenstein Sandler LLP.</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>23.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020256201ex5-1_pasithea.htm">Consent of Lowenstein Sandler LLP (included in Exhibit&nbsp;5.1).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>23.2*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020256201ex23-2_pasithea.htm">Consent of Independent Registered Public Accounting Firm (Marcum LLP).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>24.1*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#power_001">Power of Attorney (included on signature page).</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107*</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea020256201ex-fee_pasithea.htm">Filing Fee Table.</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD>Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;9. Undertakings.</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">(a) The undersigned registrant hereby undertakes:</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; 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; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(i)&nbsp;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 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(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 &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(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 0.5in; 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 0; text-align: justify">&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 herein, and the offering of such securities at that time shall be deemed to be the initial bona fide
  offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(3)&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; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(b) The undersigned registrant hereby undertakes
  that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual report pursuant
  to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report
  pursuant to section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a
  new registration statement relating to the securities offered herein, 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 0; 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 Securities and Exchange 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>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <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"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 Miami, State of Florida, on March 29, 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%">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><B>Pasithea Therapeutics Corp.</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">By:&nbsp;&nbsp;</TD>
      <TD STYLE="width: 35%; border-bottom: black 1.5pt solid"><I>/s/ Dr. Tiago Reis Marques</I></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Name:&nbsp;</TD>
      <TD>Dr. Tiago Reis Marques</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>Title:</TD>
      <TD>Chief Executive Officer and Director</TD></TR>
    </TABLE>
  <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: center"><B><A NAME="power_001"></A>POWER OF ATTORNEY</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">KNOW ALL PERSONS BY THESE PRESENTS, that each
  of Pasithea Therapeutics Corp., a Delaware corporation (the &ldquo;Company&rdquo;), and the undersigned Directors and Officers of the
  Company hereby constitute and appoint Dr. Tiago Reis Marques and Daniel Schneiderman as the Company&rsquo;s or such Director&rsquo;s or
  Officer&rsquo;s true and lawful attorneys-in-fact and agents, for the Company or such Director or Officer and in the Company&rsquo;s or
  such Director&rsquo;s or Officer&rsquo;s name, place and stead, in any and all capacities, with full power to act alone, to sign any and
  all amendments to this Registration Statement, and to file each such amendment to this Registration Statement, with all exhibits thereto,
  and any and all documents in connection therewith, with the Securities and Exchange Commission, hereby granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done
  in connection therewith, as fully to all intents and purposes as the Company or such Director or Officer might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date
  indicated.</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 30%; border-bottom: black 1.5pt solid; text-align: center"><B>Signature</B></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 48%; border-bottom: black 1.5pt solid; text-align: center"><B>Title</B></TD>
      <TD STYLE="width: 1%; text-align: center">&nbsp;</TD>
      <TD STYLE="width: 20%; border-bottom: black 1.5pt solid; text-align: center"><B>Date</B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Dr. Tiago Reis Marques</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Chief Executive Officer and Director</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Dr. Tiago Reis Marques</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">(<I>Principal Executive Officer</I>)</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Daniel Schneiderman</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Chief Accounting Officer</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Daniel Schneiderman</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD>(<I>Principal Financial Officer and Principal Accounting Officer</I>)</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Prof. Lawrence Steinman</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Director</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Prof. Lawrence Steinman</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Simon Dumesnil</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Director</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Simon Dumesnil</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Dr. Emer Leahy</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Director</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Dr. Emer Leahy</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><I>/s/ Alfred Novak</I></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">Director</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">March 29, 2024</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>Alfred Novak</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  
  
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metadata_filer: {"company-data": {"conformed-name": "Pasithea Therapeutics Corp.", "cik": "0001841330", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "irs-number": "851591963", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-278386", "film-number": "24804459"}, "business-address": {"street1": "2110 NARCISSUS CT", "city": "VENICE", "state": "CA", "zip": "90291", "phone": "8184226172"}, "mail-address": {"street1": "2110 NARCISSUS CT", "city": "VENICE", "state": "CA", "zip": "90291"}}
text: As filed with the Securities and Exchange Commission
  on March 29, 2024
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Pasithea Therapeutics Corp.
  (Exact name of registrant as specified in its charter)
  Delaware
  85-1591963
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  1111 Lincoln Road, Suite 500
  Miami Beach, Florida
  33139
  (Address of Principal Executive Offices)
  (Zip Code)
  Pasithea Therapeutics Corp. 2023 Stock Incentive
  Plan
  (Full title of the plan)
  Dr. Tiago Reis Marques
  Chief Executive Officer
  Pasithea Therapeutics Corp.
  1111 Lincoln Road
  Suite 500
  Miami Beach, FL 33139
  (Name and address of agent for service)
  Tel: (702) 514-4174
  (Telephone number, including area code, of agent
  for service)
  With a copy to:
  James O'Grady, Esq.
  Lowenstein Sandler LLP
  1251 Avenue of the Americas
  New York, New York 10020
  Tel: (212) 262-6700
  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
  The information specified in Part I of Form S-8
  is omitted from this Registration Statement and will be sent or given to employees in accordance with the provisions of Rule 428(b)(1)
  of the Securities Act of 1933, as amended (the "Securities Act").
  1
  PART II INFORMATION REQUIRED IN REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents by Reference
  The following documents, filed by Pasithea Therapeutics
  Corp. (the "Company") with the Securities and Exchange Commission (the "Commission") pursuant to the Securities
  Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated herein by reference and deemed to be a part hereof:
  (a)
  The Company's Annual Report on
  Form 10-K
  for the fiscal
  year ended December 31, 2023, filed with the Commission on March 29, 2024;
  (b)
  The Company's Current Reports on Form 8-K filed with
  the Commission on
  January 2, 2024
  and
  January 18, 2024
  ; and
  (c)
  The description of the Company's common stock contained
  in the Company's Registration Statement on
  Form 8-A
  (Registration No. 001-40804) filed with the Commission on September 13, 2021
  under Section 12(b) of the Exchange Act, including any amendments or reports filed for the purpose of updating such description, including
  Exhibit 4.7
  to the Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2023, filed with the Commission on March
  29, 2024.
  All documents, reports and definitive proxy or
  information statements filed by the Company 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 hereby 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.
  Section 102 of the Delaware General Corporation
  Law ("DGCL") permits a corporation to eliminate the personal liability of directors of a corporation to the corporation or
  its stockholders for monetary damages for a breach of fiduciary duty as a director, except where the director breached his duty of loyalty,
  failed to act in good faith, engaged in intentional misconduct or knowingly violated a law, authorized the payment of a dividend or approved
  a stock repurchase in violation of Delaware corporate law or obtained an improper personal benefit. The Company's certificate of
  incorporation provides that no director shall be personally liable to it or its stockholders for monetary damages for any breach of fiduciary
  duty as a director, notwithstanding any provision of law imposing such liability, except to the extent that the DGCL prohibits the elimination
  or limitation of liability of directors for breaches of fiduciary duty.
  Section 145 of the DGCL provides that a corporation
  has the power to indemnify a director, officer, employee, or agent of the corporation, or a person serving at the request of the corporation
  for another corporation, partnership, joint venture, trust or other enterprise in related capacities against expenses (including attorneys'
  fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with an action, suit
  or proceeding to which he was or is a party or is threatened to be made a party to any threatened, ending or completed action, suit or
  proceeding by reason of such position, if such person acted in good faith and in a manner he reasonably believed to be in or not opposed
  to the best interests of the corporation, and, in any criminal action or proceeding, had no reasonable cause to believe his conduct was
  unlawful, except that, in the case of actions brought by or in the right of the corporation, no indemnification shall be made with respect
  to any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the
  extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all
  of the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the Court of Chancery
  or such other court shall deem proper.
  The Company's certificate of incorporation
  provides that it will indemnify each person who was or is a party to or is threatened to be made a party to any threatened, pending or
  completed action, suit or proceeding, whether civil, criminal, administrative or investigative by reason of the fact that the person is
  or was a director, officer, employee or agent of the Company, or is or was serving at the request of the Company as a director, officer,
  employee or agent of another corporation, partnership, joint venture, trust or other enterprise (all such persons being referred to as
  an "Indemnitee"), or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses
  (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred in connection with
  such action, suit or proceeding and any appeal therefrom, if such Indemnitee acted in good faith and in a manner he or she reasonably
  believed to be in, or not opposed to, the Company's best interests, and, with respect to any criminal action or proceeding, he or
  she had no reasonable cause to believe his or her conduct was unlawful. The Company's certificate of incorporation provides that
  it will indemnify any Indemnitee who was or is a party to an action or suit by or in the right of us to procure a judgment in the Company's
  favor by reason of the fact that the Indemnitee is or was a director or officer, or is or was serving at the Company's request as
  a director, officer, partner, employee or trustee of, or in a similar capacity with, another corporation, partnership, joint venture,
  trust or other enterprise, or by reason of any action alleged to have been taken or omitted in such capacity, against all expenses (including
  attorneys' fees) and, to the extent permitted by law, amounts paid in settlement actually and reasonably incurred in connection
  with such action, suit or proceeding, and any appeal therefrom, if the Indemnitee acted in good faith and in a manner he or she reasonably
  believed to be in, or not opposed to, the Company's best interests, except that no indemnification shall be made with respect to
  any claim, issue or matter as to which such person shall have been adjudged to be liable to us, unless a court determines that, despite
  such adjudication but in view of all of the circumstances, he or she is entitled to indemnification of such expenses. Notwithstanding
  the foregoing, to the extent that any Indemnitee has been successful, on the merits or otherwise, he or she will be indemnified by us
  against all expenses (including attorneys' fees) actually and reasonably incurred in connection therewith. Expenses must be advanced
  to an Indemnitee under certain circumstances.
  The Company has entered into indemnification agreements
  with each of the Company's directors and officers. These indemnification agreements require the Company, among other things, to
  indemnify the Company's directors and officers for some expenses, including attorneys' fees, judgments, fines and settlement
  amounts incurred by a director or officer in any action or proceeding arising out of his or her service as one of the Company's
  directors or officers, or any other company or enterprise to which the person provides services at the Company's request.
  II-
  2
  The Company maintains a general liability insurance
  policy that covers certain liabilities of directors and officers of the Company arising out of claims based on acts or omissions in their
  capacities as directors or officers.
  In any underwriting agreement the Company enters
  into in connection with the sale of the Company's common stock, par value $0.0001 per share, the underwriters will agree to indemnify,
  under certain conditions, the Company, the Company's officers and directors, and persons who control the Company within the meaning
  of the Securities Act, against certain liabilities.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description
  3.1
  Second Amended and Restated Certificate of Incorporation of Pasithea Therapeutics Corp., dated December 29, 2023. (incorporated by reference to Exhibit 3.1 of the Company's Form 8-K, filed with the Commission on January 2, 2024).
  3.2
  Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Pasithea Therapeutics Corp., dated December 29, 2023 (incorporated by reference to Exhibit 3.4 of the Company's Form 8-K, filed with the Commission on January 2, 2024).
  3.3
  Second Amended and Restated Bylaws of Pasithea Therapeutics Corp., dated December 29, 2023, (incorporated by reference to Exhibit 3.2 of the Company's Form 8-K, filed with the Commission on January 2, 2024).
  4.1
  Pasithea Therapeutics Corp. 2023 Stock Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company's Form 8-K, filed with the Commission on December 19, 2023).
  5.1*
  Opinion of Lowenstein Sandler LLP.
  23.1*
  Consent of Lowenstein Sandler LLP (included in Exhibit 5.1).
  23.2*
  Consent of Independent Registered Public Accounting Firm (Marcum LLP).
  24.1*
  Power of Attorney (included on signature page).
  107*
  Filing Fee Table.
  *
  Filed herewith.
  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. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
  offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
  may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
  and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement; and
  II-
  3
  (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 herein, 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 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 herein, 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 Securities and Exchange 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 Miami, State of Florida, on March 29, 2024.
  Pasithea Therapeutics Corp.
  By:
  /s/ Dr. Tiago Reis Marques
  Name:
  Dr. Tiago Reis Marques
  Title:
  Chief Executive Officer and Director
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each
  of Pasithea Therapeutics Corp., a Delaware corporation (the "Company"), and the undersigned Directors and Officers of the
  Company hereby constitute and appoint Dr. Tiago Reis Marques and Daniel Schneiderman as the Company's or such Director's or
  Officer's true and lawful attorneys-in-fact and agents, for the Company or such Director or Officer and in the Company's or
  such Director's or Officer's name, place and stead, in any and all capacities, with full power to act alone, to sign any and
  all amendments to this Registration Statement, and to file each such amendment to this Registration Statement, with all exhibits thereto,
  and any and all documents in connection therewith, with the Securities and Exchange Commission, hereby granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform any and all acts and things requisite and necessary to be done
  in connection therewith, as fully to all intents and purposes as the Company or such Director or Officer might or could do in person,
  hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them 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 date
  indicated.
  Signature
  Title
  Date
  /s/ Dr. Tiago Reis Marques
  Chief Executive Officer and Director
  March 29, 2024
  Dr. Tiago Reis Marques
  (
  Principal Executive Officer
  )
  /s/ Daniel Schneiderman
  Chief Accounting Officer
  March 29, 2024
  Daniel Schneiderman
  (
  Principal Financial Officer and Principal Accounting Officer
  )
  /s/ Prof. Lawrence Steinman
  Director
  March 29, 2024
  Prof. Lawrence Steinman
  /s/ Simon Dumesnil
  Director
  March 29, 2024
  Simon Dumesnil
  /s/ Dr. Emer Leahy
  Director
  March 29, 2024
  Dr. Emer Leahy
  /s/ Alfred Novak
  Director
  March 29, 2024
  Alfred Novak
  II-5