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  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 12pt 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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Registration Statement</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Under the Securities Act of 1933</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>TINGO GROUP, INC.</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="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <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">Delaware</FONT></TD>
      <TD STYLE="width: 2%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">27-0016420</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">(State or other Jurisdiction of<BR>
   &nbsp;Incorporation or Organization)</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">28 West Grand Avenue, Suite 3</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Montvale, NJ</P></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 49%; border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">07645</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices)&nbsp;</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Zip Code)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
      <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>Tingo Group, Inc. 2023 Equity Incentive Plan</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Separation Agreement with Darren Mercer </B></P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plans)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
      <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">Dozy Mmobuosi, Interim Co-Chief Executive Officer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">28 West Grand Avenue, Suite 3, Montvale, NJ 07645</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address of Agent For Service)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="border-bottom: Black 1.5pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(201) 225-0190</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD COLSPAN="3" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone Number, Including Area Code, of
  Agent For Service)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: left; 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 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 65%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer &#9744;</FONT></TD>
      <TD STYLE="width: 35%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer &#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&nbsp;&#9746;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company &#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company &#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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) of the Securities Act. &#9744;</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>
  
  
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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">&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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Note: The document(s) containing the information
  specified in this Part I will be sent or given to eligible &ldquo;Participants&rdquo; (as defined below) in the Plans as specified by
  Rule 428(b)(1). Such documents need not be filed with the Commission either as part of this registration statement or as prospectuses
  or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference in the registration statement
  in Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) 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"><B>Item 1. Plan Information.</B></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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(a)</B></TD><TD STYLE="text-align: justify"><B>General Plan Information</B></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-indent: 0.5in"><I>2023 Equity Incentive Plan</I>. Tingo Group,
  Inc., (hereafter, the <B><I>&ldquo;Registrant&rdquo;</I></B> or the <B><I>&ldquo;Company&rdquo;</I></B>) has adopted its 2023 Equity Incentive
  Plan (hereinafter referred to as the <B><I>&ldquo;Incentive Plan&rdquo;</I></B>), the nature and purpose of which is to compensate the
  Company&rsquo;s officers, directors, employees, and consultants who are natural persons (hereafter, collectively, <B><I>&ldquo;Incentive
  Plan Participants&rdquo;</I></B> or individually an <B><I>&ldquo;Incentive Plan Participant&rdquo;</I></B>) for services rendered to the
  Company and to generate an increased incentive to contribute to the progress of the Company. The Incentive Plan is attached as an exhibit
  to this Registration Statement and provides for the issuance of an aggregate of 19,900,000 shares of the Registrant&rsquo;s common stock
  in connection with common stock purchase options granted under the Incentive Plan, grants of common stock under the Incentive Plan, restricted
  stock units, share appreciation rights, and other equity-linked awards as more particularly set forth under the Incentive Plan (such grants
  are hereafter generically referred to as <B><I>&ldquo;Awards&rdquo;</I></B>). Awards under the Incentive Plan may be made at any time
  up until ten years from the date the Incentive Plan is approved by the Company&rsquo;s shareholders, which approval is anticipated to
  be shortly after the filing of this Registration Statement, which would result in an expiration date of approximately September 20, 2033
  (the <B><I>&ldquo;Incentive Plan Expiration Date&rdquo;</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-indent: 0.5in">The Compensation Committee of the Company&rsquo;s
  Board of Directors (hereafter, the <B><I>&ldquo;Committee&rdquo;</I></B> or the <B><I>&ldquo;Administrator&rdquo;</I></B>) is the Administrator
  of the Incentive Plan. Members of the Committee serve for one-year terms or until such time as they resign, are unable to perform their
  duties as Committee members, or are dismissed from the Committee by the Board of Directors or dismissed as directors by the Company&rsquo;s
  shareholders. Members of the Committee, as directors of the Company, are also eligible as Participants to receive Awards under the Incentive
  Plan. The Board may amend the Incentive Plan at any time and may also amend any Award granted thereunder without the consent of the Participant
  in receipt of such Award, unless any such amendment would have a material adverse effect in respect to the Award so granted.</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-indent: 0.5in"><I>Separation Agreement with former CEO</I>. Effective
  September 15, 2023, the Company entered into a Separation Agreement (<B><I>&ldquo;Separation Agreement&rdquo;</I></B> and together with
  the Incentive Plan, the <B><I>&ldquo;Plans&rdquo;</I></B>) with its former Chief Executive Officer (<B><I>&ldquo;Executive&rdquo;</I></B>,
  and together with the Incentive Plan Participants, the <B><I>&ldquo;Participants&rdquo;</I></B> or individually a <B><I>&ldquo;Participant&rdquo;</I></B>),
  wherein the Company agreed to issue the Executive 5,000,000 shares of the Company&rsquo;s common stock.</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-indent: 0.5in">The Plans are not subject to any of the provisions
  of the Employee Retirement Income Security Act of 1974.</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-indent: 0.5in">The name, address, and telephone number of the
  Registrant are as set forth on the facing page of this Registration Statement. Additional information about the Plans may be obtained
  from the Registrant by any Participant.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(b)</B></TD><TD STYLE="text-align: justify"><B>Securities to be Offered</B></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-indent: 0.5in">The Registrant intends to issue shares of its common
  stock, par value $0.001 per share (&ldquo;common stock&rdquo;), the amounts of which are set forth above in subsection (a) of this Item
  1.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(c)</B></TD><TD STYLE="text-align: justify"><B>Employees Who May Participate in the Plans</B></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-indent: 0.5in">Any Employee, including any officer, director,
  or consultant of the Company or any subsidiary who is an individual, shall be eligible to be designated an Incentive Plan Participant
  in the Incentive Plan. The Executive is the sole recipient of the shares of common stock issued pursuant to the Separation Agreement.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(d)</B></TD><TD STYLE="text-align: justify"><B>Purchase of Securities Pursuant to the Plans and Payment
  for Securities Offered</B></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.2in; text-indent: -1.2in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.2in; text-indent: -0.2in"><B>Incentive Plan</B></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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">The Incentive Plan Participants may be issued common stock purchase
  options, grants of common stock, stock appreciation rights (&ldquo;SARs&rdquo;), restricted stock units (&ldquo;RSUs&rdquo;), or performance
  shares for services rendered to the Registrant. The number of shares of common stock (whether as common stock purchase options, grants
  of common stock, SARs, RSUs, or performance shares) underlying any Award under the Incentive Plan shall be set by the Administrator.
  The aggregate number of shares of common stock underlying all Awards granted under the Incentive Plan shall not exceed the amount set
  forth in Item 1(a). Awards may be granted under the Incentive Plan until the Plan Expiration Date.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">Payment for the securities constituting an Award consists of
  services rendered to the Registrant. In the case of common stock purchase options, payment of the exercise price of any such options
  shall be made in cash unless otherwise determined by the Administrator. The exercise price of common stock purchase options, and the
  purchase price for restricted shares, SARs, RSUs or performance shares is set by the Incentive Plan Administrator in accordance with
  the requirements of the Incentive Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: left">No contributions are required by an Incentive Plan Participant
  under the Incentive Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: left">No contributions by the Registrant other than the issuance of
  Awards is applicable.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: left">Reports to an Incentive Plan Participant as to the amount and
  status of the Participant&rsquo;s account under the Incentive Plan will not be made.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(6)</TD><TD STYLE="text-align: left">The Awards issued pursuant to the Incentive Plan will consist
  of (i) newly-issued shares of the Registrant, (ii) options to acquire newly-issued shares of the Registrant, (iii) SARs, and (iv) RSUs.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(7)</TD><TD STYLE="text-align: left">No fees or commissions will be paid or issued in connection
  with any Awards granted under the Incentive Plan.</TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><B>Separation Agreement</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">Under the Separation Agreement, the Executive will receive 5,000,000
  shares of the Company&rsquo;s common stock (the <B><I>&ldquo;Separation Shares&rdquo;</I></B>). No other securities of the Company will
  be issued pursuant to the Separation Agreement.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">The issuance of the Separation Shares pursuant to the Separation
  Agreement is in exchange for services rendered to the Registrant by the Executive.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: left">No contribution is required by the Executive under the Separation
  Agreement.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(4)</TD><TD STYLE="text-align: left">Reports to the Executive under the Separation Agreement will
  not be made.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(5)</TD><TD STYLE="text-align: left">The Separation Shares consist of newly-issued shares of the
  Registrant.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left">(6)</TD><TD STYLE="text-align: left">No fees or commissions will be paid or issued in connection
  with the issuance of the Separation Shares to the Executive under the Separation Agreement.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(e)</B></TD><TD STYLE="text-align: justify"><B>Resale Restrictions</B></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-indent: 0.5in"><I>Incentive Plan</I>. Awards of common stock purchase
  options may not be resold until the same are exercised pursuant to the terms of such Award, following which no resale restrictions shall
  apply. Awards of SARs and RSUs may not be resold. There are no resale restrictions in respect of the vested portion of Awards constituting
  shares of common stock, whether as restricted shares, bonus shares, or performance shares as described under the 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; text-indent: 0.5in"><I>Separation Agreement</I>. The Separation Agreement
  contains a lockup provision, which restricts the Executive from selling the Separation Shares in a public sale for the 90 day period following
  the date of the Separation Agreement and, for the 6-month period thereafter, restricts Executive from selling the Separation Shares, together
  with sales of all other shares of common stock held by Executive, in a public sale in excess of 10% of the daily trading volume of the
  Company&rsquo;s shares.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(f)</B></TD><TD STYLE="text-align: justify"><B>Tax Effects on Plan Participation</B></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-indent: 0.5in">The Incentive Plan is not qualified under Section
  401(a) of the Internal Revenue Code. To the extent an Incentive Plan Participant receives an Award of common stock purchase options with
  an exercise price below the fair value of the underlying common stock, such Incentive Plan Participant may recognize ordinary income with
  respect to the difference between the exercise price and fair value in respect of any vested options. To the extent that an Incentive
  Plan Participant receives an Award of common stock, the Incentive Plan Participant will recognize ordinary income equal to the aggregate
  fair market value of any such shares that become vested and not subject to forfeiture.</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-indent: 0.5in">The receipt of the Separation Shares under the
  Separation Agreement is not qualified under Section 401(a) of the Internal Revenue Code. Accordingly, the Executive may recognize ordinary
  income equal to the aggregate fair market value of the Separation Shares as of the date of the Separation Agreement.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(g)</B></TD><TD STYLE="text-align: justify"><B>Investment of Funds</B></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-indent: 0.5in">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 -->
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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>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(h)</B></TD><TD STYLE="text-align: justify"><B>Withdrawal from Plans; Assignment of Interest</B></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">Withdrawal from Plans - Not applicable.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">Assignment &ndash; With respect to the Incentive Plan, except
  by the laws of descent and distribution, an Incentive Plan Participant may not assign his or her interests in the Incentive Plan without
  the written consent of the Company. With respect to the Separation Agreement, the Executive may assign his interests thereunder, including
  his right to receive the Separation Shares.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(i)</B></TD><TD STYLE="text-align: justify"><B>Forfeitures and Penalties</B></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-indent: 0.5in">Absent a contrary provision in an Incentive Plan
  Participant&rsquo;s written agreement that embodies an Award under the Incentive Plan (each, an &ldquo;Award Agreement&rdquo;), the termination
  of an Incentive Plan Participant&rsquo;s directorship, employment, consulting relationship may result in the forfeiture of any unvested
  portion of an Award granted under the Incentive Plan. Moreover, except as may otherwise be set forth in an Award Agreement, any Award
  of common stock purchase options must be exercised within three (3) months of the cessation of an Incentive Plan Participant&rsquo;s directorship,
  employment, or consulting relationship with the Company, as applicable. In the case of an Incentive Plan Participant&rsquo;s death, such
  exercise period is one year from the Incentive Plan Participant&rsquo;s date of death. In the case of an Incentive Plan Participant&rsquo;s
  termination or removal for &ldquo;cause&rdquo; as defined in the Incentive Plan, any unvested portion of an Award of common stock purchase
  options or other securities shall be immediately forfeited to the Company.</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>(j)</B></TD><TD STYLE="text-align: justify"><B>Charges and Deductions, and Liens Therefor</B></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-indent: 0.5in">There are no charges or deductions that may be
  made against any Participant&rsquo;s interest in the Plans.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Registration Information and Employee Plan Annual
  Information.</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-indent: 0.5in">Registrant shall provide to the Participant, without
  charge, upon oral or written request, the documents incorporated by reference in Item 3 of Part II of this Registration Statement. The
  Registrant shall also provide to the Participant, without charge, upon oral or written request, all of the documents required to be delivered
  to the Participant pursuant to Rule 428(b). Any and all such requests shall be directed to the Registrant at the address set forth on
  the cover page hereof. Its telephone number is (201) 225-0190.</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: 6 -->
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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"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART 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>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</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"><B>Item 3. Incorporation of Documents by Reference.</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-indent: 0.5in">The following documents are hereby incorporated
  by reference in the Registration Statement:</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: left">the Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/854800/000121390023025186/f10k2022_tingogroupinc.htm">Form
  10-K</A> (including amendments thereto) for the fiscal year ended December 31, 2022, as filed with the SEC; and</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(b)</TD><TD STYLE="text-align: left">all other reports filed with the SEC pursuant to Section 13(a)
  or 15(d) of the Securities Exchange Act of 1934 (the &ldquo;Exchange Act&rdquo;) since December 31, 2022.</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-indent: 0.5in">In addition to the above, all documents subsequently
  filed by the Registrant pursuant to Sections&nbsp;13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a post-effective
  amendment, which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall
  be deemed to be incorporated by reference in the Registration Statement and to be a part thereof from the date of filing of such documents.</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-indent: 0.5in">Any statement contained herein or in a document
  incorporated or deemed incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement. Any 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">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>Common Stock</I></B>. We are authorized to
  issue 750,000,000 shares of common stock, par value $0.001 per share (also referred to herein as &ldquo;common stock&rdquo;), 205,219,048
  shares of which are issued and outstanding as of the date of this Registration Statement. Holders of our common stock are entitled to
  one (1) vote per share but are not entitled to preemptive rights. Each share of common stock is entitled to dividends and distributions
  on a pro-rata basis as and when the same may be declared by the Company&rsquo;s board of directors. In the event of a dissolution or winding
  up of the Company, subject to any rights afforded to holders of our Preferred Stock, holders of our common stock shall be entitled to
  share ratably in the Company&rsquo;s assets available for distribution.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 7 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>Preferred Stock</I></B>. Our board of directors
  is authorized, subject to limitations prescribed by Delaware law, to issue up to 15,000,000 shares of preferred stock, par value $0.001
  per share (&ldquo;Preferred Stock&rdquo;) in one or more series, to establish from time to time the number of shares to be included in
  each series and to fix the designation, powers, preferences, and rights of the shares of each series and any of its qualifications, limitations,
  or restrictions, in each case without further vote or action by our stockholders. The terms of our authorized Preferred Stock allow the
  board of directors of the Company wide flexibility in setting the terms of Preferred Stock that may be issued in the future, subject to
  Delaware corporate law. The Company will, therefore, be afforded the greatest flexibility possible in seeking additional financing or
  in other types of transactions involving the issuance of Preferred Stock, as our board of directors deems appropriate in the exercise
  of its reasonable business judgment. The Preferred Stock could be used to make it difficult for a third party to gain control of the Company
  (e.g., by means of a tender offer), prevent or substantially delay such a change of control, discourage bids for the common stock at a
  premium, or otherwise adversely affect the market price of our common stock.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On November 30, 2022, we issued 33,687.21 shares
  of Series B Convertible Preferred Stock (&ldquo;Series B Preferred Stock&rdquo;) as partial consideration for our acquisition of Tingo
  Mobile Limited, a wholly-owned subsidiary of the Company (&ldquo;Tingo Mobile&rdquo;). The shares of Series B Preferred Stock were issued
  to Agri-Fintech Holdings, Inc., the former parent company of Tingo Mobile (&ldquo;TMNA&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Series B Preferred Stock has the following
  characteristics:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">conditional upon (i) approval by our shareholders, and (ii)
  approval by Nasdaq of a change of control of the Company, the Series B Preferred Stock is convertible into an aggregate of 336,872,138
  shares of our Common Stock which, together with other shares of our Common Stock currently held by TMNA, would give TMNA voting control
  of the Company; and</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">if our shareholders or Nasdaq do not approve of the conversion
  of the Series B Preferred Stock by September 30, 2023, TMNA will have the right to cause us to redeem all of the Series B Preferred Stock
  for either of the following, at TMNA&rsquo;s option: (x) $667 million in cash or, (y) a 33.0% ownership interest in Tingo Group Holdings,
  LLC, a Delaware-incorporated subsidiary of the Company which is the parent company of Tingo Mobile and other operating subsidiaries of
  the Company.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If the Series B Preferred Stock is converted to
  common stock, such conversion would cause significant dilution to our existing stockholders. Other than the Series B Preferred Stock,
  we have no other shares of Preferred Stock outstanding as of the date of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B><I>Warrants</I></B>. The Company currently has
  issued and outstanding warrants (<B><I>&ldquo;Warrants&rdquo;</I></B>) to purchase 35,866,655 shares of common stock at an average exercise
  price of $2.86 per share. Our Warrants contain various terms, among which are the following:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  title of the Warrants;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  price or prices at which the Warrants will be issued;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  designation, amount and terms of the securities or other rights for which the Warrants are exercisable;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  designation and terms of the other securities, if any, with which the Warrants are to be issued and the number of warrants issued with
  each other security;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  aggregate number of Warrants;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">any
  provisions for adjustment of the number or amount of securities receivable upon exercise of the Warrants or the exercise price of the
  Warrants;</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <P STYLE="margin-top: 0; margin-bottom: 0"></P>
  
  <!-- Field: Page; Sequence: 8 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  price or prices at which the securities or other rights purchasable upon exercise of the Warrants may be purchased;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">if
  applicable, the date on and after which the Warrants and the securities or other rights purchasable upon exercise of the warrants will
  be separately transferable;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">a
  discussion of any material U.S. federal income tax considerations applicable to the exercise of the Warrants;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  date on which the right to exercise the Warrants will commence, and the date on which the right will expire;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">the
  maximum or minimum number of warrants that may be exercised at any time;</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">information
  with respect to book-entry procedures, if any; and</FONT></TD>
  </TR><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD><TD STYLE="text-align: left">&nbsp;</TD></TR>
       </TABLE>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">any
  other terms of the Warrants, including terms, procedures and limitations relating to the exchange and exercise of the warrants.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Generally</I>. The Company currently has issued
  and outstanding warrants (<B><I>&ldquo;Warrants&rdquo;</I></B>) to purchase 35,866,655 shares of common stock at an average exercise price
  of $2.86 per share. Our Warrants contain various terms, among which are the following:</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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the title of the Warrants;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the price or prices at which the Warrants will be issued;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the designation, amount and terms of the securities or other
  rights for which the Warrants are exercisable;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the designation and terms of the other securities, if any,
  with which the Warrants are to be issued and the number of warrants issued with each other security;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the aggregate number of Warrants;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">any provisions for adjustment of the number or amount of securities
  receivable upon exercise of the Warrants or the exercise price of the Warrants;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the price or prices at which the securities or other rights
  purchasable upon exercise of the Warrants may be purchased;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">if applicable, the date on and after which the Warrants and
  the securities or other rights purchasable upon exercise of the warrants will be separately transferable;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">a discussion of any material U.S. federal income tax considerations
  applicable to the exercise of the Warrants;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the date on which the right to exercise the Warrants will
  commence, and the date on which the right will expire;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">the maximum or minimum number of warrants that may be exercised
  at any time;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">information with respect to book-entry procedures, if any;
  and</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">&#9679;</TD><TD STYLE="text-align: left">any other terms of the Warrants, including terms, procedures
  and limitations relating to the exchange and exercise of the warrants.</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: 9 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><I>Exercise of Warrants</I>. Each warrant will
  entitle the holder thereof to purchase the amount of securities or other rights, at the exercise price stated or determinable in the
  prospectus supplement for the Warrants. Warrants may be exercised at any time up to the close of business on the expiration date shown
  in the applicable prospectus supplement, unless otherwise specified in such prospectus supplement. After the close of business on the
  expiration date, if applicable, unexercised Warrants will become void. Warrants may be exercised in the manner described in the applicable
  prospectus supplement. When the Warrant holder makes the payment and properly completes and signs the Warrant certificate at the corporate
  trust office of the Warrant agent, if any, or any other office indicated in the prospectus supplement, we will, as soon as possible,
  forward the securities or other rights that the Warrant holder has purchased. If the warrant holder exercises less than all of the Warrants
  represented by the Warrant certificate, we will issue a new Warrant certificate for the remaining Warrants. <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Each
  warrant will entitle the holder thereof to purchase the amount of securities or other rights, at the exercise price stated or determinable
  in the prospectus supplement for the Warrants. Warrants may be exercised at any time up to the close of business on the expiration date
  shown in the applicable prospectus supplement, unless otherwise specified in such prospectus supplement. After the close of business
  on the expiration date, if applicable, unexercised Warrants will become void. Warrants may be exercised in the manner described in the
  applicable prospectus supplement. When the Warrant holder makes the payment and properly completes and signs the Warrant certificate
  at the corporate trust office of the Warrant agent, if any, or any other office indicated in the prospectus supplement, we will, as soon
  as possible, forward the securities or other rights that the Warrant holder has purchased. If the warrant holder exercises less than
  all of the Warrants represented by the Warrant certificate, we will issue a new Warrant certificate for the remaining Warrants.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.5in; text-indent: 1in">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the Company&rsquo;s Certificate of
  Incorporation and, under Delaware law, the Company&rsquo;s directors are not liable to the Registrant or its stockholders for monetary
  damages for breach of fiduciary duty, except for liability in connection with a breach of duty of loyalty, for acts or omissions not in
  good faith or which involve intentional misconduct or a knowing violation of law, for authorization of illegal dividend payments or stock
  redemptions under Delaware law or any transaction from which a director has derived an improper personal benefit. The Company&rsquo;s
  charter provides that the Registrant is authorized to provide indemnification of (and advancement of expenses) to directors, officers,
  employees and agents of the Company (and any other persons to which applicable law permits the Company to provide indemnification) through
  Bylaws provisions, agreements with such persons, vote of stockholders or disinterested directors, or otherwise, to the fullest extent
  permitted by applicable law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Company has approved, and is intending to enter
  into, separate indemnification agreements with each of its current directors and officers. The indemnification agreement indemnifies the
  indemnitee to the fullest extent permitted by law, including against third-party claims and claims by or in right of the Company or any
  subsidiary or majority-owned partnership of the Company by reason of that person (including the advancement of expenses subject to certain
  conditions) (a) being a director, officer employee or agent of the Company, or of any subsidiary or majority-owned partnership of the
  Company or (b) serving at the request of the Company as a director, officer, employee or agent of another entity. If appropriate, the
  Company is entitled to assume the defense of the claim with counsel selected by the Company and approved by the indemnitee (which approval
  may not be unreasonably withheld). Separate counsel employed by the indemnitee will be at his or her own expense unless (1) the employment
  of separate counsel has been previously authorized by the Company, (2) the indemnitee reasonably concludes there may be a conflict of
  interest, or (3) the Company has not, in fact, employed counsel to assume the defense of such claim.</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-indent: 0.5in">Regarding indemnification for liabilities arising
  under the Securities Act of 1933 (&ldquo;Securities Act&rdquo;), which may be permitted to directors or officers under Delaware law, the
  Company has been informed that, in the opinion of the Securities and Exchange Commission, indemnification is against public policy, as
  expressed in the Securities Act and is, therefore, unenforceable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed</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 0pt -0.5in; text-indent: 1in">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: 10 -->
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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: 0pt 0"><B>Item 8. Exhibits.</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 0pt -0.5in; text-indent: 1in">The following documents are filed as exhibits to
  this Form S-8:</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: 9%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit<BR>
      Number</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%"><B>&nbsp;</B></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 90%; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea185555ex5-1_tingogroup.htm">Opinion of the Bullock Law Firm regarding the legality of the securities being registered hereunder.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea185555ex10-1_tingogroup.htm">Tingo Group, Inc. 2023 Equity Incentive Plan.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea185555ex10-2_tingogroup.htm">Separation Agreement between the Registrant and Darren Mercer.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-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="ea185555ex5-1_tingogroup.htm">Consent of the Bullock Law Firm (contained in Exhibit 5.1 above).</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea185555ex23-2_tingogroup.htm">Consent of
  Brightman Almagor Zohar &amp; Co.</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea185555ex-fee_tingogroup.htm">Filing fee calculation</A></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: 11 -->
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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: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0in; text-align: justify"><B>Item
  9. Undertakings.</B></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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in; text-align: left">(a)</TD><TD STYLE="text-align: left">The Registrant hereby undertakes to do the following:</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; 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: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(1)</TD><TD STYLE="text-align: left">To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement 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;</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -1.7in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(2)</TD><TD STYLE="text-align: left">That, for the purpose of determining any liability under
  the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: left; width: 0.75in"></TD><TD STYLE="width: 0.25in; text-align: left">(3)</TD><TD STYLE="text-align: left">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.</TD>
  </TR></TABLE>
  
  <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0.5in; text-align: left">(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 Securities Exchange Act of 1934 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0in; margin-bottom: 0in; margin-left: 0in; text-indent: 0.5in; text-align: left">(c)
  Insofar as indemnification for liabilities arising under the Securities Act, as amended, may be permitted to directors, officers, and
  controlling persons of the registrant pursuant to any 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 a 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="margin-top: 0; margin-bottom: 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 12 -->
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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: 0pt 0; text-align: center"><B>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"><B>The Registrant</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-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, the Company certifies that it has reasonable grounds to believe that it meets all the requirements for filing on Form S-8 and&nbsp;has
  duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of Montvale,
  State of New Jersey, on September 21, 2023. This Form S-8 has been signed below on behalf of the Company and by the following persons,
  which include the principal executive officer, principal financial officer, and at least a majority of the board of directors, in the
  following 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>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TINGO GROUP, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <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/ Dozy
      Mmobuosi</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">Dozy Mmobuosi</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">Interim Co-Chief Executive Officer</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></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">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Kevin
      Chen</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">Kevin Chen</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">Chief Financial Officer</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 13 -->
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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: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated on the 20th
  day of September, 2023.</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="text-align: center; border-bottom: Black 1.5pt solid; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid; width: 36%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ John J. Brown</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John J. Brown</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Kenneth I. Denos</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Principal</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kenneth I. Denos</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Chief Executive Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Jamal Khurshid</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director and Chair of the</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jamal Khurshid</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><P STYLE="margin: 0; font: 10pt/107% Times New Roman, Times, Serif">Compensation Committee</P></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ John McMillan Scott</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">John McMillan Scott</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sir David Trippier</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September 21, 2023</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sir David Trippier</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
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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"><B>The Plans</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-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, the trustees (or other persons who administer the Plans) have duly caused this Registration Statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the city of Montvale, State of New York, on September 21, 2023:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TINGO GROUP, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <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/ Jamal Khurshid</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">Jamal Khurshid</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">Chair of the Compensation Committee</FONT></TD></TR>
    </TABLE>
  
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metadata_filer: {"company-data": {"conformed-name": "Tingo Group, Inc.", "cik": "0000854800", "assigned-sic": "2000", "irs-number": "270016420", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-274628", "film-number": "231269848"}, "business-address": {"street1": "28 WEST GRAND AVENUE, SUITE 3", "city": "MONTVALE", "state": "NJ", "zip": "07645", "phone": "201-225-0190"}, "mail-address": {"street1": "28 WEST GRAND AVENUE, SUITE 3", "city": "MONTVALE", "state": "NJ", "zip": "07645"}, "former-company": [{"former-conformed-name": "MICT, Inc.", "date-changed": "20180716"}, {"former-conformed-name": "MICRONET ENERTEC TECHNOLOGIES, INC.", "date-changed": "20130318"}, {"former-conformed-name": "LAPIS TECHNOLOGIES INC", "date-changed": "19890829"}]}
text: UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, DC 20549
  FORM S-8
  Registration Statement
  Under the Securities Act of 1933
  TINGO GROUP, INC.
  (Exact Name of Registrant as Specified in Its Charter)
  Delaware
  27-0016420
  (State or other Jurisdiction of
  Incorporation or Organization)
  (IRS Employer
  Identification No.)
  28 West Grand Avenue, Suite 3
  Montvale, NJ
  07645
  (Address of Principal Executive Offices)
  (Zip Code)
  Tingo Group, Inc. 2023 Equity Incentive Plan
  Separation Agreement with Darren Mercer
  (Full Title of the Plans)
  Dozy Mmobuosi, Interim Co-Chief Executive Officer
  28 West Grand Avenue, Suite 3, Montvale, NJ 07645
  (Name and Address of Agent For Service)
  (201) 225-0190
  (Telephone Number, Including Area Code, of
  Agent For Service)
  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
  Note: The document(s) containing the information
  specified in this Part I will be sent or given to eligible "Participants" (as defined below) in the Plans as specified by
  Rule 428(b)(1). Such documents need not be filed with the Commission either as part of this registration statement or as prospectuses
  or prospectus supplements pursuant to Rule 424. These documents and the documents incorporated by reference in the registration statement
  in Item 3 of Part II of this Form S-8, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
  Act.
  Item 1. Plan Information.
  (a)
  General Plan Information
  2023 Equity Incentive Plan
  . Tingo Group,
  Inc., (hereafter, the
  "Registrant"
  or the
  "Company"
  ) has adopted its 2023 Equity Incentive
  Plan (hereinafter referred to as the
  "Incentive Plan"
  ), the nature and purpose of which is to compensate the
  Company's officers, directors, employees, and consultants who are natural persons (hereafter, collectively,
  "Incentive
  Plan Participants"
  or individually an
  "Incentive Plan Participant"
  ) for services rendered to the
  Company and to generate an increased incentive to contribute to the progress of the Company. The Incentive Plan is attached as an exhibit
  to this Registration Statement and provides for the issuance of an aggregate of 19,900,000 shares of the Registrant's common stock
  in connection with common stock purchase options granted under the Incentive Plan, grants of common stock under the Incentive Plan, restricted
  stock units, share appreciation rights, and other equity-linked awards as more particularly set forth under the Incentive Plan (such grants
  are hereafter generically referred to as
  "Awards"
  ). Awards under the Incentive Plan may be made at any time
  up until ten years from the date the Incentive Plan is approved by the Company's shareholders, which approval is anticipated to
  be shortly after the filing of this Registration Statement, which would result in an expiration date of approximately September 20, 2033
  (the
  "Incentive Plan Expiration Date"
  ).
  The Compensation Committee of the Company's
  Board of Directors (hereafter, the
  "Committee"
  or the
  "Administrator"
  ) is the Administrator
  of the Incentive Plan. Members of the Committee serve for one-year terms or until such time as they resign, are unable to perform their
  duties as Committee members, or are dismissed from the Committee by the Board of Directors or dismissed as directors by the Company's
  shareholders. Members of the Committee, as directors of the Company, are also eligible as Participants to receive Awards under the Incentive
  Plan. The Board may amend the Incentive Plan at any time and may also amend any Award granted thereunder without the consent of the Participant
  in receipt of such Award, unless any such amendment would have a material adverse effect in respect to the Award so granted.
  Separation Agreement with former CEO
  . Effective
  September 15, 2023, the Company entered into a Separation Agreement (
  "Separation Agreement"
  and together with
  the Incentive Plan, the
  "Plans"
  ) with its former Chief Executive Officer (
  "Executive"
  ,
  and together with the Incentive Plan Participants, the
  "Participants"
  or individually a
  "Participant"
  ),
  wherein the Company agreed to issue the Executive 5,000,000 shares of the Company's common stock.
  The Plans are not subject to any of the provisions
  of the Employee Retirement Income Security Act of 1974.
  1
  The name, address, and telephone number of the
  Registrant are as set forth on the facing page of this Registration Statement. Additional information about the Plans may be obtained
  from the Registrant by any Participant.
  (b)
  Securities to be Offered
  The Registrant intends to issue shares of its common
  stock, par value $0.001 per share ("common stock"), the amounts of which are set forth above in subsection (a) of this Item
  1.
  (c)
  Employees Who May Participate in the Plans
  Any Employee, including any officer, director,
  or consultant of the Company or any subsidiary who is an individual, shall be eligible to be designated an Incentive Plan Participant
  in the Incentive Plan. The Executive is the sole recipient of the shares of common stock issued pursuant to the Separation Agreement.
  (d)
  Purchase of Securities Pursuant to the Plans and Payment
  for Securities Offered
  Incentive Plan
  (1)
  The Incentive Plan Participants may be issued common stock purchase
  options, grants of common stock, stock appreciation rights ("SARs"), restricted stock units ("RSUs"), or performance
  shares for services rendered to the Registrant. The number of shares of common stock (whether as common stock purchase options, grants
  of common stock, SARs, RSUs, or performance shares) underlying any Award under the Incentive Plan shall be set by the Administrator.
  The aggregate number of shares of common stock underlying all Awards granted under the Incentive Plan shall not exceed the amount set
  forth in Item 1(a). Awards may be granted under the Incentive Plan until the Plan Expiration Date.
  (2)
  Payment for the securities constituting an Award consists of
  services rendered to the Registrant. In the case of common stock purchase options, payment of the exercise price of any such options
  shall be made in cash unless otherwise determined by the Administrator. The exercise price of common stock purchase options, and the
  purchase price for restricted shares, SARs, RSUs or performance shares is set by the Incentive Plan Administrator in accordance with
  the requirements of the Incentive Plan.
  (3)
  No contributions are required by an Incentive Plan Participant
  under the Incentive Plan.
  (4)
  No contributions by the Registrant other than the issuance of
  Awards is applicable.
  (5)
  Reports to an Incentive Plan Participant as to the amount and
  status of the Participant's account under the Incentive Plan will not be made.
  (6)
  The Awards issued pursuant to the Incentive Plan will consist
  of (i) newly-issued shares of the Registrant, (ii) options to acquire newly-issued shares of the Registrant, (iii) SARs, and (iv) RSUs.
  (7)
  No fees or commissions will be paid or issued in connection
  with any Awards granted under the Incentive Plan.
  2
  Separation Agreement
  (1)
  Under the Separation Agreement, the Executive will receive 5,000,000
  shares of the Company's common stock (the
  "Separation Shares"
  ). No other securities of the Company will
  be issued pursuant to the Separation Agreement.
  (2)
  The issuance of the Separation Shares pursuant to the Separation
  Agreement is in exchange for services rendered to the Registrant by the Executive.
  (3)
  No contribution is required by the Executive under the Separation
  Agreement.
  (4)
  Reports to the Executive under the Separation Agreement will
  not be made.
  (5)
  The Separation Shares consist of newly-issued shares of the
  Registrant.
  (6)
  No fees or commissions will be paid or issued in connection
  with the issuance of the Separation Shares to the Executive under the Separation Agreement.
  (e)
  Resale Restrictions
  Incentive Plan
  . Awards of common stock purchase
  options may not be resold until the same are exercised pursuant to the terms of such Award, following which no resale restrictions shall
  apply. Awards of SARs and RSUs may not be resold. There are no resale restrictions in respect of the vested portion of Awards constituting
  shares of common stock, whether as restricted shares, bonus shares, or performance shares as described under the Plan.
  Separation Agreement
  . The Separation Agreement
  contains a lockup provision, which restricts the Executive from selling the Separation Shares in a public sale for the 90 day period following
  the date of the Separation Agreement and, for the 6-month period thereafter, restricts Executive from selling the Separation Shares, together
  with sales of all other shares of common stock held by Executive, in a public sale in excess of 10% of the daily trading volume of the
  Company's shares.
  (f)
  Tax Effects on Plan Participation
  The Incentive Plan is not qualified under Section
  401(a) of the Internal Revenue Code. To the extent an Incentive Plan Participant receives an Award of common stock purchase options with
  an exercise price below the fair value of the underlying common stock, such Incentive Plan Participant may recognize ordinary income with
  respect to the difference between the exercise price and fair value in respect of any vested options. To the extent that an Incentive
  Plan Participant receives an Award of common stock, the Incentive Plan Participant will recognize ordinary income equal to the aggregate
  fair market value of any such shares that become vested and not subject to forfeiture.
  The receipt of the Separation Shares under the
  Separation Agreement is not qualified under Section 401(a) of the Internal Revenue Code. Accordingly, the Executive may recognize ordinary
  income equal to the aggregate fair market value of the Separation Shares as of the date of the Separation Agreement.
  (g)
  Investment of Funds
  Not applicable.
  3
  (h)
  Withdrawal from Plans; Assignment of Interest
  (1)
  Withdrawal from Plans - Not applicable.
  (2)
  Assignment – With respect to the Incentive Plan, except
  by the laws of descent and distribution, an Incentive Plan Participant may not assign his or her interests in the Incentive Plan without
  the written consent of the Company. With respect to the Separation Agreement, the Executive may assign his interests thereunder, including
  his right to receive the Separation Shares.
  (i)
  Forfeitures and Penalties
  Absent a contrary provision in an Incentive Plan
  Participant's written agreement that embodies an Award under the Incentive Plan (each, an "Award Agreement"), the termination
  of an Incentive Plan Participant's directorship, employment, consulting relationship may result in the forfeiture of any unvested
  portion of an Award granted under the Incentive Plan. Moreover, except as may otherwise be set forth in an Award Agreement, any Award
  of common stock purchase options must be exercised within three (3) months of the cessation of an Incentive Plan Participant's directorship,
  employment, or consulting relationship with the Company, as applicable. In the case of an Incentive Plan Participant's death, such
  exercise period is one year from the Incentive Plan Participant's date of death. In the case of an Incentive Plan Participant's
  termination or removal for "cause" as defined in the Incentive Plan, any unvested portion of an Award of common stock purchase
  options or other securities shall be immediately forfeited to the Company.
  (j)
  Charges and Deductions, and Liens Therefor
  There are no charges or deductions that may be
  made against any Participant's interest in the Plans.
  Item 2. Registration Information and Employee Plan Annual
  Information.
  Registrant shall provide to the Participant, without
  charge, upon oral or written request, the documents incorporated by reference in Item 3 of Part II of this Registration Statement. The
  Registrant shall also provide to the Participant, without charge, upon oral or written request, all of the documents required to be delivered
  to the Participant pursuant to Rule 428(b). Any and all such requests shall be directed to the Registrant at the address set forth on
  the cover page hereof. Its telephone number is (201) 225-0190.
  4
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents are hereby incorporated
  by reference in the Registration Statement:
  (a)
  the Registrant's Annual Report on
  Form
  10-K
  (including amendments thereto) for the fiscal year ended December 31, 2022, as filed with the SEC; and
  (b)
  all other reports filed with the SEC pursuant to Section 13(a)
  or 15(d) of the Securities Exchange Act of 1934 (the "Exchange Act") since December 31, 2022.
  In addition to the above, all documents subsequently
  filed by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a post-effective
  amendment, which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall
  be deemed to be incorporated by reference in the Registration Statement and to be a part thereof from the date of filing of such documents.
  Any statement contained herein or in a document
  incorporated or deemed incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration
  Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement. Any 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
  Common Stock
  . We are authorized to
  issue 750,000,000 shares of common stock, par value $0.001 per share (also referred to herein as "common stock"), 205,219,048
  shares of which are issued and outstanding as of the date of this Registration Statement. Holders of our common stock are entitled to
  one (1) vote per share but are not entitled to preemptive rights. Each share of common stock is entitled to dividends and distributions
  on a pro-rata basis as and when the same may be declared by the Company's board of directors. In the event of a dissolution or winding
  up of the Company, subject to any rights afforded to holders of our Preferred Stock, holders of our common stock shall be entitled to
  share ratably in the Company's assets available for distribution.
  5
  Preferred Stock
  . Our board of directors
  is authorized, subject to limitations prescribed by Delaware law, to issue up to 15,000,000 shares of preferred stock, par value $0.001
  per share ("Preferred Stock") in one or more series, to establish from time to time the number of shares to be included in
  each series and to fix the designation, powers, preferences, and rights of the shares of each series and any of its qualifications, limitations,
  or restrictions, in each case without further vote or action by our stockholders. The terms of our authorized Preferred Stock allow the
  board of directors of the Company wide flexibility in setting the terms of Preferred Stock that may be issued in the future, subject to
  Delaware corporate law. The Company will, therefore, be afforded the greatest flexibility possible in seeking additional financing or
  in other types of transactions involving the issuance of Preferred Stock, as our board of directors deems appropriate in the exercise
  of its reasonable business judgment. The Preferred Stock could be used to make it difficult for a third party to gain control of the Company
  (e.g., by means of a tender offer), prevent or substantially delay such a change of control, discourage bids for the common stock at a
  premium, or otherwise adversely affect the market price of our common stock.
  On November 30, 2022, we issued 33,687.21 shares
  of Series B Convertible Preferred Stock ("Series B Preferred Stock") as partial consideration for our acquisition of Tingo
  Mobile Limited, a wholly-owned subsidiary of the Company ("Tingo Mobile"). The shares of Series B Preferred Stock were issued
  to Agri-Fintech Holdings, Inc., the former parent company of Tingo Mobile ("TMNA").
  The Series B Preferred Stock has the following
  characteristics:
  ●
  conditional upon (i) approval by our shareholders, and (ii)
  approval by Nasdaq of a change of control of the Company, the Series B Preferred Stock is convertible into an aggregate of 336,872,138
  shares of our Common Stock which, together with other shares of our Common Stock currently held by TMNA, would give TMNA voting control
  of the Company; and
  ●
  if our shareholders or Nasdaq do not approve of the conversion
  of the Series B Preferred Stock by September 30, 2023, TMNA will have the right to cause us to redeem all of the Series B Preferred Stock
  for either of the following, at TMNA's option: (x) $667 million in cash or, (y) a 33.0% ownership interest in Tingo Group Holdings,
  LLC, a Delaware-incorporated subsidiary of the Company which is the parent company of Tingo Mobile and other operating subsidiaries of
  the Company.
  If the Series B Preferred Stock is converted to
  common stock, such conversion would cause significant dilution to our existing stockholders. Other than the Series B Preferred Stock,
  we have no other shares of Preferred Stock outstanding as of the date of this Registration Statement.
  Warrants
  . The Company currently has
  issued and outstanding warrants (
  "Warrants"
  ) to purchase 35,866,655 shares of common stock at an average exercise
  price of $2.86 per share. Our Warrants contain various terms, among which are the following:
  ●
  the
  title of the Warrants;
  ●
  the
  price or prices at which the Warrants will be issued;
  ●
  the
  designation, amount and terms of the securities or other rights for which the Warrants are exercisable;
  ●
  the
  designation and terms of the other securities, if any, with which the Warrants are to be issued and the number of warrants issued with
  each other security;
  ●
  the
  aggregate number of Warrants;
  ●
  any
  provisions for adjustment of the number or amount of securities receivable upon exercise of the Warrants or the exercise price of the
  Warrants;
  6
  ●
  the
  price or prices at which the securities or other rights purchasable upon exercise of the Warrants may be purchased;
  ●
  if
  applicable, the date on and after which the Warrants and the securities or other rights purchasable upon exercise of the warrants will
  be separately transferable;
  ●
  a
  discussion of any material U.S. federal income tax considerations applicable to the exercise of the Warrants;
  ●
  the
  date on which the right to exercise the Warrants will commence, and the date on which the right will expire;
  ●
  the
  maximum or minimum number of warrants that may be exercised at any time;
  ●
  information
  with respect to book-entry procedures, if any; and
  ●
  any
  other terms of the Warrants, including terms, procedures and limitations relating to the exchange and exercise of the warrants.
  Generally
  . The Company currently has issued
  and outstanding warrants (
  "Warrants"
  ) to purchase 35,866,655 shares of common stock at an average exercise price
  of $2.86 per share. Our Warrants contain various terms, among which are the following:
  ●
  the title of the Warrants;
  ●
  the price or prices at which the Warrants will be issued;
  ●
  the designation, amount and terms of the securities or other
  rights for which the Warrants are exercisable;
  ●
  the designation and terms of the other securities, if any,
  with which the Warrants are to be issued and the number of warrants issued with each other security;
  ●
  the aggregate number of Warrants;
  ●
  any provisions for adjustment of the number or amount of securities
  receivable upon exercise of the Warrants or the exercise price of the Warrants;
  ●
  the price or prices at which the securities or other rights
  purchasable upon exercise of the Warrants may be purchased;
  ●
  if applicable, the date on and after which the Warrants and
  the securities or other rights purchasable upon exercise of the warrants will be separately transferable;
  ●
  a discussion of any material U.S. federal income tax considerations
  applicable to the exercise of the Warrants;
  ●
  the date on which the right to exercise the Warrants will
  commence, and the date on which the right will expire;
  ●
  the maximum or minimum number of warrants that may be exercised
  at any time;
  ●
  information with respect to book-entry procedures, if any;
  and
  ●
  any other terms of the Warrants, including terms, procedures
  and limitations relating to the exchange and exercise of the warrants.
  7
  Exercise of Warrants
  . Each warrant will
  entitle the holder thereof to purchase the amount of securities or other rights, at the exercise price stated or determinable in the
  prospectus supplement for the Warrants. Warrants may be exercised at any time up to the close of business on the expiration date shown
  in the applicable prospectus supplement, unless otherwise specified in such prospectus supplement. After the close of business on the
  expiration date, if applicable, unexercised Warrants will become void. Warrants may be exercised in the manner described in the applicable
  prospectus supplement. When the Warrant holder makes the payment and properly completes and signs the Warrant certificate at the corporate
  trust office of the Warrant agent, if any, or any other office indicated in the prospectus supplement, we will, as soon as possible,
  forward the securities or other rights that the Warrant holder has purchased. If the warrant holder exercises less than all of the Warrants
  represented by the Warrant certificate, we will issue a new Warrant certificate for the remaining Warrants.
  Each
  warrant will entitle the holder thereof to purchase the amount of securities or other rights, at the exercise price stated or determinable
  in the prospectus supplement for the Warrants. Warrants may be exercised at any time up to the close of business on the expiration date
  shown in the applicable prospectus supplement, unless otherwise specified in such prospectus supplement. After the close of business
  on the expiration date, if applicable, unexercised Warrants will become void. Warrants may be exercised in the manner described in the
  applicable prospectus supplement. When the Warrant holder makes the payment and properly completes and signs the Warrant certificate
  at the corporate trust office of the Warrant agent, if any, or any other office indicated in the prospectus supplement, we will, as soon
  as possible, forward the securities or other rights that the Warrant holder has purchased. If the warrant holder exercises less than
  all of the Warrants represented by the Warrant certificate, we will issue a new Warrant certificate for the remaining Warrants.
  Item 5. Interests of Named Experts and Counsel
  None.
  Item 6. Indemnification of Directors and Officers.
  Pursuant to the Company's Certificate of
  Incorporation and, under Delaware law, the Company's directors are not liable to the Registrant or its stockholders for monetary
  damages for breach of fiduciary duty, except for liability in connection with a breach of duty of loyalty, for acts or omissions not in
  good faith or which involve intentional misconduct or a knowing violation of law, for authorization of illegal dividend payments or stock
  redemptions under Delaware law or any transaction from which a director has derived an improper personal benefit. The Company's
  charter provides that the Registrant is authorized to provide indemnification of (and advancement of expenses) to directors, officers,
  employees and agents of the Company (and any other persons to which applicable law permits the Company to provide indemnification) through
  Bylaws provisions, agreements with such persons, vote of stockholders or disinterested directors, or otherwise, to the fullest extent
  permitted by applicable law.
  The Company has approved, and is intending to enter
  into, separate indemnification agreements with each of its current directors and officers. The indemnification agreement indemnifies the
  indemnitee to the fullest extent permitted by law, including against third-party claims and claims by or in right of the Company or any
  subsidiary or majority-owned partnership of the Company by reason of that person (including the advancement of expenses subject to certain
  conditions) (a) being a director, officer employee or agent of the Company, or of any subsidiary or majority-owned partnership of the
  Company or (b) serving at the request of the Company as a director, officer, employee or agent of another entity. If appropriate, the
  Company is entitled to assume the defense of the claim with counsel selected by the Company and approved by the indemnitee (which approval
  may not be unreasonably withheld). Separate counsel employed by the indemnitee will be at his or her own expense unless (1) the employment
  of separate counsel has been previously authorized by the Company, (2) the indemnitee reasonably concludes there may be a conflict of
  interest, or (3) the Company has not, in fact, employed counsel to assume the defense of such claim.
  Regarding indemnification for liabilities arising
  under the Securities Act of 1933 ("Securities Act"), which may be permitted to directors or officers under Delaware law, the
  Company has been informed that, in the opinion of the Securities and Exchange Commission, indemnification is against public policy, as
  expressed in the Securities Act and is, therefore, unenforceable.
  Item 7. Exemption from Registration Claimed
  Not Applicable.
  8
  Item 8. Exhibits.
  The following documents are filed as exhibits to
  this Form S-8:
  Exhibit
  Number
  Description
  5.1
  Opinion of the Bullock Law Firm regarding the legality of the securities being registered hereunder.
  10.1
  Tingo Group, Inc. 2023 Equity Incentive Plan.
  10.2
  Separation Agreement between the Registrant and Darren Mercer.
  23.1
  Consent of the Bullock Law Firm (contained in Exhibit 5.1 above).
  23.2
  Consent of
  Brightman Almagor Zohar & Co.
  107
  Filing fee calculation
  9
  Item
  9. Undertakings.
  (a)
  The Registrant hereby undertakes to do the following:
  (1)
  To file, during any period in which offers or sales are being
  made, a post-effective amendment to this Registration Statement 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;
  (2)
  That, for the purpose of determining any liability under
  the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities
  offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and
  (3)
  To remove from registration by means of a post-effective
  amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b)
  The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
  the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 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, as amended, may be permitted to directors, officers, and
  controlling persons of the registrant pursuant to any 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 a 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.
  10
  SIGNATURES
  The Registrant
  Pursuant to the requirements of the Securities
  Act, the Company certifies that it has reasonable grounds to believe that it meets all 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 Montvale,
  State of New Jersey, on September 21, 2023. This Form S-8 has been signed below on behalf of the Company and by the following persons,
  which include the principal executive officer, principal financial officer, and at least a majority of the board of directors, in the
  following capacities and on the dates indicated:
  TINGO GROUP, INC.
  By:
  /s/ Dozy
      Mmobuosi
  Dozy Mmobuosi
  Interim Co-Chief Executive Officer
  By:
  /s/ Kevin
      Chen
  Kevin Chen
  Chief Financial Officer
  11
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities indicated on the 20th
  day of September, 2023.
  Signature
  Title
  Date
  /s/ John J. Brown
  Director
  September 21, 2023
  John J. Brown
  /s/ Kenneth I. Denos
  Director and Principal
  September 21, 2023
  Kenneth I. Denos
  Co-Chief Executive Officer
  /s/ Jamal Khurshid
  Director and Chair of the
  September 21, 2023
  Jamal Khurshid
  Compensation Committee
  /s/ John McMillan Scott
  Chairman and Director
  September 21, 2023
  John McMillan Scott
  /s/ Sir David Trippier
  Director
  September 21, 2023
  Sir David Trippier
  12
  The Plans
  Pursuant to the requirements of the Securities
  Act, the trustees (or other persons who administer the Plans) have duly caused this Registration Statement to be signed on its behalf
  by the undersigned, thereunto duly authorized, in the city of Montvale, State of New York, on September 21, 2023:
  TINGO GROUP, INC.
  By:
  /s/ Jamal Khurshid
  Jamal Khurshid
  Chair of the Compensation Committee
  13