content: <HTML>
  <HEAD>
       <TITLE></TITLE>
  </HEAD>
  <BODY STYLE="font: 10pt Times New Roman, Times, Serif">
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission on August 4, 2023</b>
  
  <P STYLE="font: 10pt Times New Roman,serif; text-align: right; margin-top: 0; margin-bottom: 0"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 2pt solid; font-size: 1pt; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
  WASHINGTON, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>BORQS TECHNOLOGIES, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>British Virgin Islands</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 2%; padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not applicable</B></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of<BR>
  incorporation or organization)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
  Identification No.)</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Office B, 21/F, Legend Tower, 7 Shing Yip Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Kwun Tong, Kowloon, Hong Kong</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">(Address of Principal Executive Offices)</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Borqs Technologies, Inc. 2017 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Pat Sek Yuen Chan</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Chairman &amp; Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Office B, 21/F, Legend Tower</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>7 Shing Yip Street, Kwun Tong</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Kowloon, Hong Kong<BR>
  Telephone: +852-5188-1864</B>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">(Name, Address and Telephone Number of Agent For Service)</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 10.9pt; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 10.9pt; text-align: center"><B><I>Copies of all communications, including communications
  sent to agent for service, should be sent to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 131.3pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Darrin M. Ocasio, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Avital Perlman, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Sichenzia Ross Ference LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>1185 Avenue of the Americas, 31<SUP>st</SUP> Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>New York, NY 10036</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>Tel: (212) 930-9700</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: bottom">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 27%"><FONT STYLE="font-size: 10pt">Large accelerated filer&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 23%"><FONT STYLE="font-size: 10pt">Accelerated filer&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 1%">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 23%"><FONT STYLE="font-size: 10pt">Non-accelerated filer&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 1%">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 25%"><FONT STYLE="font-size: 10pt">Smaller reporting company&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">Emerging growth company&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">If an emerging growth company that prepares its financial
  statements in accordance with U.S. GAAP, 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.&nbsp;<FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1pt solid; font-size: 1pt; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This registration statement registers
  6,024,504 ordinary shares, no par value per share (the &ldquo;Common Stock&rdquo;), of Borqs Technologies, Inc. (&ldquo;we&rdquo;,
  &ldquo;us&rdquo;, &ldquo;our&rdquo;, the &ldquo;Company&rdquo; or &ldquo;Registrant&rdquo;) reserved for issuance under the
  Company&rsquo;s Amended and Restated 2017  Incentive Stock Plan.</P>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 2; Options: NewSection -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Part I</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.55in">The documents containing the information
  specified in Part I, and the Note to Part I of Form S-8 will be delivered to each of the participants in accordance with Rule 428 under
  the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), but these documents and the documents incorporated by reference
  in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a Prospectus that
  meets the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1.65in; text-align: center; text-indent: -1.65in"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1.65in; text-align: center; text-indent: -1.65in"><FONT STYLE="text-transform: uppercase"></FONT></P>
  
  <!-- Field: Page; Sequence: 3 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1.65in; text-align: center; text-indent: -1.65in"><FONT STYLE="text-transform: uppercase">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Part II</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">The SEC allows us to incorporate by reference
  the information we file with them. This means that we can disclose important information to you by referring you to those documents. Each
  document incorporated by reference is current only as of the date of such document, and the incorporation by reference of such documents
  should not create any implication that there has been no change in our affairs since such date. The information incorporated by reference
  is considered to be a part of this prospectus and should be read with the same care. When we update the information contained in documents
  that have been incorporated by reference by making future filings with the SEC, the information incorporated by reference in this prospectus
  is considered to be automatically updated and superseded. In other words, in the case of a conflict or inconsistency between information
  contained in this prospectus and information incorporated by reference into this prospectus, you should rely on the information contained
  in the document that was filed later.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">We incorporate by reference the documents listed
  below:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; width: 0.5in">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; width: 0.25in">&#9679;</TD>
      <TD STYLE="font-size: 10pt; text-align: justify">Our annual report on <A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390023039729/f20f2022_borqstech.htm">Form 20-F</A> for the fiscal year ended December 31, 2022, filed with the SEC on May 15, 2023; </TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;<FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in">&#9679;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390023020234/ea175228-6k_borqs.htm">Form 6-K</A> filed with the SEC on March 15, 2023;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&#9679;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390023022100/f6k032023_borqstech.htm">Form 6-K</A> filed with the SEC on March 22, 2023; </TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in">&#9679;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390023022328/ea175618-6k_borqstech.htm">Form 6-K</A> filed with the SEC on March 23, 2023;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in">&#9679;</TD>
      <TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390023035874/ea177921-6k_borqstech.htm">Form 6-K</A> filed with the SEC on May 3, 2023;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in">&nbsp;</TD>
      <TD STYLE="width: 0.25in">&#9679;</TD>
      <TD STYLE="text-align: justify">The description of our ordinary shares contained in our registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1650575/000121390015007623/f8a12b101415_pacificspecial.htm">Form 8-A</A> filed on October 13, 2015 pursuant to Section 12 of the Exchange Act, together with all amendments and reports filed for the purpose of updating that description. </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,serif; margin: 0; text-align: justify; text-indent: 0.5in">Unless expressly incorporated by reference,
  nothing in this prospectus shall be deemed to incorporate by reference information furnished to, but not filed with, the SEC. We post
  our SEC filings on our website,&nbsp;www.borqs.com. We will also provide to you, upon your written or oral request, without charge, a
  copy of any or all of the documents we refer to above which we have incorporated in this prospectus by reference, other than exhibits
  to those documents unless such exhibits are specifically incorporated by reference in the documents. You should direct your requests
  to Henry Sun, our Chief Financial Officer, at Office B, 21/F, Legend Tower, 7 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong. Our telephone
  number at this address is +852 5188 1864.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 5. Interests of Named Experts and Counsel.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 6. Indemnification of Directors, Officers and Employees</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Our memorandum and articles of association,
  the BVI Business Companies Act, (as amended), and the common law of the British Virgin Islands allow us to indemnify our officers and
  directors from certain liabilities. Our memorandum and articles of association provides that we may indemnify, hold harmless and exonerate
  against all direct and indirect costs, fees and expenses of any type or nature whatsoever, any person who (a) is or was a party or is
  threatened to be made a party to any proceeding by reason of the fact that such person is or was a director, officer, key employee, adviser
  of our company; or (b) is or was, at the request of our company, serving as a director of, or in any other capacity is or was acting for,
  another Enterprise.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">We will only indemnify the individual
  in question if the relevant indemnitee acted honestly and in good faith with a view to the best interests of our company and, in the case
  of criminal proceedings, the indemnitee had no reasonable cause to believe that his conduct was unlawful. The decision of our directors
  as to whether an indemnitee acted honestly and in good faith and with a view to the best interests of our company and as to whether such
  indemnitee had no reasonable cause to believe that his conduct was unlawful is, in the absence of fraud, sufficient for the purposes of
  our charter, unless a question of law is involved.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">The termination of any proceedings by
  any judgment, order, settlement, conviction or the entering of a nolle prosequi does not, by itself, create a presumption that the relevant
  indemnitee did not act honestly and in good faith and with a view to the best interests of our company or that such indemnitee had reasonable
  cause to believe that his conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">We may purchase and maintain insurance,
  purchase or furnish similar protection or make other arrangements including, but not limited to, providing a trust fund, letter of credit,
  or surety bond in relation to any indemnitee or who at our request is or was serving as a Director, officer or liquidator of, or in any
  other capacity is or was acting for, another Enterprise, against any liability asserted against the person and incurred by him in that
  capacity, whether or not we have or would have had the power to indemnify him against the liability as provided in our memorandum and
  articles of association.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">We have insurance policies under which,
  subject to the limitations of the policies, coverage is provided to our directors and officers against loss arising from claims made by
  reason of breach of fiduciary duty or other wrongful acts as a director or officer, including claims relating to public securities matters,
  and to us with respect to payments that may be made by us to these officers and directors pursuant to our indemnification obligations
  or otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">We have entered into indemnification agreements
  with each of our directors and executive officers that may be broader than the specific indemnification provisions contained in the BVI
  Companies Act, 2004 or our charter. These indemnification agreements require us, among other things, to indemnify our directors and executive
  officers against liabilities that may arise by reason of their status or service. These indemnification agreements also require us to
  advance all expenses incurred by the directors and executive officers in investigating or defending any such action, suit or proceeding.
  We believe that these agreements are necessary to attract and retain qualified individuals to serve as directors and executive officers.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">At present, we are not aware of any pending
  litigation or proceeding involving any person who is or was one of our directors, officers, employees or other agents or is or was serving
  at our request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  for which indemnification is sought, and we are not aware of any threatened litigation that may result in claims for indemnification.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 7. Exemption from Registration Claimed.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Reference is made to the Exhibit Index
  on the page immediately preceding the exhibits for a list of exhibits filed as part of this Registration Statement, which the Exhibit
  Index is incorporated herein by reference.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">The undersigned registrant hereby undertakes:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 120px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 120px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement; and</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 120px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0 0 0 1.25in; text-align: justify">provided, however, that subparagraphs (a)(1)(i) and
  (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in the
  periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in this registration statement.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act of 1933, 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.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px; text-align: justify"><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">To file a post-effective amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least as current as the date of those financial statements.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 0px; text-align: justify"></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">The undersigned registrant hereby further undertakes that, for the purposes of determining any liability under the Securities Act of 1933, each filing of the Company&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 0px; text-align: justify"></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60px"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.&nbsp;&nbsp;In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the
  requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of
  the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the City of Kowloon, Hong Kong, on this 4<FONT STYLE="font-size: 10pt"><SUP>th</SUP></FONT>
  day of <FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August </FONT>2023.</P>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt; text-transform: uppercase"><B>Borqs Technologies, Inc.</B></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60%; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 4%; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 36%; text-align: justify">&nbsp;</TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-size: 10pt">/s/&nbsp;Pat Sek Yuen Chan</FONT></TD></TR>
    <TR STYLE="font-size: 10pt">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-size: 10pt">Pat Sek Yuen Chan</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify">&nbsp;</TD>
      <TD STYLE="font-size: 10pt">
      <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">Chairman and Chief Executive Officer</P>
      <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">(Principal Executive Officer)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS that
  each individual whose signature appears below constitutes and appoints Pat Sek Yuen Chan and Henry Sun, and each of them, his true and
  lawful attorneys-in-fact and agents with full power of substitution, for him and in his name, place and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to sign any registration statement
  for the same offering covered by the Registration Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power
  and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to
  all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents
  or any of them, or his or their substitute or substitutes, may lawfully do or cause to be done or by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Name</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 31%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 27%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Pat Sek Yuan Chan&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive
      Officer and Chairman</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pat Sek Yuen
      Chan</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal
      Executive Officer)</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Henry Sun</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial
      Officer</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Henry Sun
      </FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal
      Financial Officer,</I><BR>
      <I>Principal Accounting Officer)</I></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Wan Yu Chow</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Wan Yu Chow</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Heung Sang Addy Fong</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Heung Sang
      Addy Fong</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Ji Li</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ji Li</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Shizhu Long</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><P STYLE="margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
                                              4, 2023</FONT></P></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shizhu Long</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF THE REGISTRANT</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the Securities
  Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Borqs Technologies, Inc., has signed
  this registration statement or amendment thereto in Santa Clara, California, on August 4, 2023.</P>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif; width: 60%">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 4%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 36%"><FONT STYLE="font-size: 10pt">/s/ Henry Sun</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-size: 10pt">Henry Sun</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top">
      <TD STYLE="font: 10pt Times New Roman,serif">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif">&nbsp;</TD>
      <TD STYLE="font: 10pt Times New Roman,serif"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 8; Value: 1 -->
      <DIV STYLE="border-bottom: Black 1.5pt solid; margin-top: 12pt; margin-bottom: 6pt"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-size: 10pt">
    <TR STYLE="font-size: 10pt; vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 9%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit&nbsp;No.</B></FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; width: 1%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; font: 10pt Times New Roman,serif; width: 90%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit
      Description</B></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: white">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390022065803/ea167486ex99-1_borqs.htm" STYLE="-sec-extract: exhibit">Amended and Restated Memorandum and Articles of Association of Borqs Technologies, Inc. (incorporated by reference to Form 6-K filed with the SEC on October 24, 2022)</A></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><A HREF="ea181776ex5-1_borqstech.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Maples and Calder (Hong Kong) LLP, counsel to Registrant.</FONT></A></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><A HREF="ea181776ex23-1_borqstech.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Yu Certified Public Accountant P.C.</FONT></A></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><A HREF="ea181776ex5-1_borqstech.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Maples and Calder (Hong Kong) LLP, counsel to Registrant (included in Exhibit 5.1)</FONT></A></TD></TR>
    <TR STYLE="font-size: 10pt; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: bottom; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#a_001">Power of Attorney (included on the signature page)</A></FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1650575/000121390017009163/f8k081817ex10-10_borqs.htm">Borqs Technologies, Inc. 2017 Equity Incentive Plan, as amended (incorporated by reference to Form 8-K filed with the SEC on August 24, 2017)</A> </FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: White">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="font-size: 10pt; vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="font: 10pt Times New Roman,serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="ea181776ex-fee_borqstech.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">II-6</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="border-top: Black 1.5pt solid; font-size: 1pt">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman,serif; margin: 0; text-align: right">&nbsp;</P>
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea181776-s8_borqstech.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 74674}]
metadata_filer: {"company-data": {"conformed-name": "Borqs Technologies, Inc.", "cik": "0001650575", "assigned-sic": "7373", "irs-number": "000000000", "state-of-incorporation": "D8", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-273724", "film-number": "231144459"}, "business-address": {"street1": "TOWER A, BLDG B23 UNIVERSAL BUSINESS PRK", "street2": "NO. 10 JIUXIANGQIAO ROAD", "city": "CHAOYANG DISTRICT, BEIJING", "state": "F4", "zip": "100015", "phone": "86 10-5975-6336"}, "mail-address": {"street1": "TOWER A, BLDG B23 UNIVERSAL BUSINESS PRK", "street2": "NO. 10 JIUXIANGQIAO ROAD", "city": "CHAOYANG DISTRICT, BEIJING", "state": "F4", "zip": "100015"}, "former-company": {"former-conformed-name": "Pacific Special Acquisition Corp.", "date-changed": "20150810"}}
text: As filed with the Securities and Exchange Commission on August 4, 2023
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  BORQS TECHNOLOGIES, INC.
  (Exact name of registrant as specified in its charter)
  British Virgin Islands
  Not applicable
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  Office B, 21/F, Legend Tower, 7 Shing Yip Street
  Kwun Tong, Kowloon, Hong Kong
  (Address of Principal Executive Offices)
  Borqs Technologies, Inc. 2017 Equity Incentive Plan
  (Full title of the plan)
  Pat Sek Yuen Chan
  Chairman & Chief Executive Officer
  Office B, 21/F, Legend Tower
  7 Shing Yip Street, Kwun Tong
  Kowloon, Hong Kong
  Telephone: +852-5188-1864
  (Name, Address and Telephone Number of Agent For Service)
  Copies of all communications, including communications
  sent to agent for service, should be sent to:
  Darrin M. Ocasio, Esq.
  Avital Perlman, Esq.
  Sichenzia Ross Ference LLP
  1185 Avenue of the Americas, 31
  st
  Floor
  New York, NY 10036
  Tel: (212) 930-9700
  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. (Check one):
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging growth company that prepares its financial
  statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period
  for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This registration statement registers
  6,024,504 ordinary shares, no par value per share (the "Common Stock"), of Borqs Technologies, Inc. ("we",
  "us", "our", the "Company" or "Registrant") reserved for issuance under the
  Company's Amended and Restated 2017  Incentive Stock Plan.
  Part I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The documents containing the information
  specified in Part I, and the Note to Part I of Form S-8 will be delivered to each of the participants in accordance with Rule 428 under
  the Securities Act of 1933, as amended (the "Securities Act"), but these documents and the documents incorporated by reference
  in this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a Prospectus that
  meets the requirements of Section 10(a) of the Securities Act.
  Part II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The SEC allows us to incorporate by reference
  the information we file with them. This means that we can disclose important information to you by referring you to those documents. Each
  document incorporated by reference is current only as of the date of such document, and the incorporation by reference of such documents
  should not create any implication that there has been no change in our affairs since such date. The information incorporated by reference
  is considered to be a part of this prospectus and should be read with the same care. When we update the information contained in documents
  that have been incorporated by reference by making future filings with the SEC, the information incorporated by reference in this prospectus
  is considered to be automatically updated and superseded. In other words, in the case of a conflict or inconsistency between information
  contained in this prospectus and information incorporated by reference into this prospectus, you should rely on the information contained
  in the document that was filed later.
  We incorporate by reference the documents listed
  below:
  ●
  Our annual report on
  Form 20-F
  for the fiscal year ended December 31, 2022, filed with the SEC on May 15, 2023;
  ●
  Form 6-K
  filed with the SEC on March 15, 2023;
  ●
  Form 6-K
  filed with the SEC on March 22, 2023;
  ●
  Form 6-K
  filed with the SEC on March 23, 2023;
  ●
  Form 6-K
  filed with the SEC on May 3, 2023;
  ●
  The description of our ordinary shares contained in our registration statement on
  Form 8-A
  filed on October 13, 2015 pursuant to Section 12 of the Exchange Act, together with all amendments and reports filed for the purpose of updating that description.
  Unless expressly incorporated by reference,
  nothing in this prospectus shall be deemed to incorporate by reference information furnished to, but not filed with, the SEC. We post
  our SEC filings on our website, www.borqs.com. We will also provide to you, upon your written or oral request, without charge, a
  copy of any or all of the documents we refer to above which we have incorporated in this prospectus by reference, other than exhibits
  to those documents unless such exhibits are specifically incorporated by reference in the documents. You should direct your requests
  to Henry Sun, our Chief Financial Officer, at Office B, 21/F, Legend Tower, 7 Shing Yip Street, Kwun Tong, Kowloon, Hong Kong. Our telephone
  number at this address is +852 5188 1864.
  Item 4. Description of Securities.
  Not Applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not Applicable.
  II-
  1
  Item 6. Indemnification of Directors, Officers and Employees
  Our memorandum and articles of association,
  the BVI Business Companies Act, (as amended), and the common law of the British Virgin Islands allow us to indemnify our officers and
  directors from certain liabilities. Our memorandum and articles of association provides that we may indemnify, hold harmless and exonerate
  against all direct and indirect costs, fees and expenses of any type or nature whatsoever, any person who (a) is or was a party or is
  threatened to be made a party to any proceeding by reason of the fact that such person is or was a director, officer, key employee, adviser
  of our company; or (b) is or was, at the request of our company, serving as a director of, or in any other capacity is or was acting for,
  another Enterprise.
  We will only indemnify the individual
  in question if the relevant indemnitee acted honestly and in good faith with a view to the best interests of our company and, in the case
  of criminal proceedings, the indemnitee had no reasonable cause to believe that his conduct was unlawful. The decision of our directors
  as to whether an indemnitee acted honestly and in good faith and with a view to the best interests of our company and as to whether such
  indemnitee had no reasonable cause to believe that his conduct was unlawful is, in the absence of fraud, sufficient for the purposes of
  our charter, unless a question of law is involved.
  The termination of any proceedings by
  any judgment, order, settlement, conviction or the entering of a nolle prosequi does not, by itself, create a presumption that the relevant
  indemnitee did not act honestly and in good faith and with a view to the best interests of our company or that such indemnitee had reasonable
  cause to believe that his conduct was unlawful.
  We may purchase and maintain insurance,
  purchase or furnish similar protection or make other arrangements including, but not limited to, providing a trust fund, letter of credit,
  or surety bond in relation to any indemnitee or who at our request is or was serving as a Director, officer or liquidator of, or in any
  other capacity is or was acting for, another Enterprise, against any liability asserted against the person and incurred by him in that
  capacity, whether or not we have or would have had the power to indemnify him against the liability as provided in our memorandum and
  articles of association.
  We have insurance policies under which,
  subject to the limitations of the policies, coverage is provided to our directors and officers against loss arising from claims made by
  reason of breach of fiduciary duty or other wrongful acts as a director or officer, including claims relating to public securities matters,
  and to us with respect to payments that may be made by us to these officers and directors pursuant to our indemnification obligations
  or otherwise as a matter of law.
  We have entered into indemnification agreements
  with each of our directors and executive officers that may be broader than the specific indemnification provisions contained in the BVI
  Companies Act, 2004 or our charter. These indemnification agreements require us, among other things, to indemnify our directors and executive
  officers against liabilities that may arise by reason of their status or service. These indemnification agreements also require us to
  advance all expenses incurred by the directors and executive officers in investigating or defending any such action, suit or proceeding.
  We believe that these agreements are necessary to attract and retain qualified individuals to serve as directors and executive officers.
  At present, we are not aware of any pending
  litigation or proceeding involving any person who is or was one of our directors, officers, employees or other agents or is or was serving
  at our request as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise,
  for which indemnification is sought, and we are not aware of any threatened litigation that may result in claims for indemnification.
  Item 7. Exemption from Registration Claimed.
  Not Applicable.
  II-
  2
  Item 8. Exhibits.
  Reference is made to the Exhibit Index
  on the page immediately preceding the exhibits for a list of exhibits filed as part of this Registration Statement, which the Exhibit
  Index is incorporated herein by reference.
  Item 9. Undertakings.
  (a)
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)
  To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933;
  (ii)
  To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement; and
  (iii)
  To include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;
  provided, however, that subparagraphs (a)(1)(i) and
  (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in the
  periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference in this registration statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (4)
  To file a post-effective amendment to the registration statement to include any financial statements required by Item 8.A. of Form 20-F at the start of any delayed offering or throughout a continuous offering. Financial statements and information otherwise required by Section 10(a)(3) of the Act need not be furnished, provided that the registrant includes in the prospectus, by means of a post-effective amendment, financial statements required pursuant to this paragraph (a)(4) and other information necessary to ensure that all other information in the prospectus is at least as current as the date of those financial statements.
  (b)
  The undersigned registrant hereby further undertakes that, for the purposes of determining any liability under the Securities Act of 1933, each filing of the Company's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act of 1933 and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the
  requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of
  the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the
  undersigned, thereunto duly authorized, in the City of Kowloon, Hong Kong, on this 4
  th
  day of
  August
  2023.
  Borqs Technologies, Inc.
  By:
  /s/ Pat Sek Yuen Chan
  Pat Sek Yuen Chan
  Chairman and Chief Executive Officer
  (Principal Executive Officer)
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS that
  each individual whose signature appears below constitutes and appoints Pat Sek Yuen Chan and Henry Sun, and each of them, his true and
  lawful attorneys-in-fact and agents with full power of substitution, for him and in his name, place and stead, in any and all capacities,
  to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to sign any registration statement
  for the same offering covered by the Registration Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection
  therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power
  and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to
  all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents
  or any of them, or his or their substitute or substitutes, may lawfully do or cause to be done or by virtue hereof.
  Pursuant to the requirements of the Securities
  Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:
  Name
  Title
  Date
  /s/
      Pat Sek Yuan Chan
  Chief Executive
      Officer and Chairman
  August
                                              4, 2023
  Pat Sek Yuen
      Chan
  (Principal
      Executive Officer)
  /s/
      Henry Sun
  Chief Financial
      Officer
  August
                                              4, 2023
  Henry Sun
  (Principal
      Financial Officer,
  Principal Accounting Officer)
  /s/
      Wan Yu Chow
  Director
  August
                                              4, 2023
  Wan Yu Chow
  /s/
      Heung Sang Addy Fong
  Director
  August
                                              4, 2023
  Heung Sang
      Addy Fong
  /s/
      Ji Li
  Director
  August
                                              4, 2023
  Ji Li
  /s/
      Shizhu Long
  Director
  August
                                              4, 2023
  Shizhu Long
  II-
  4
  SIGNATURE OF AUTHORIZED U.S. REPRESENTATIVE OF THE REGISTRANT
  Pursuant to the Securities
  Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of Borqs Technologies, Inc., has signed
  this registration statement or amendment thereto in Santa Clara, California, on August 4, 2023.
  By:
  /s/ Henry Sun
  Henry Sun
  Chief Financial Officer
  II-
  5
  EXHIBIT INDEX
  Exhibit No.
  Exhibit
      Description
  3.1
  Amended and Restated Memorandum and Articles of Association of Borqs Technologies, Inc. (incorporated by reference to Form 6-K filed with the SEC on October 24, 2022)
  5.1
  Opinion of Maples and Calder (Hong Kong) LLP, counsel to Registrant.
  23.1
  Consent of Yu Certified Public Accountant P.C.
  23.2
  Consent of Maples and Calder (Hong Kong) LLP, counsel to Registrant (included in Exhibit 5.1)
  24.1
  Power of Attorney (included on the signature page)
  99.1
  Borqs Technologies, Inc. 2017 Equity Incentive Plan, as amended (incorporated by reference to Form 8-K filed with the SEC on August 24, 2017)
  107
  Filing Fee Table
  II-6