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  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0"><B>As filed with the Securities and Exchange Commission on December 9,
  2024</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
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  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>UNITED
  STATES </B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></FONT><B> </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>FORM
  S-8&nbsp;</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>REGISTRATION
  STATEMENT</B></FONT><B> </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Under </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>The Securities Act of 1933 </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt"><B>CERO
  THERAPEUTICS HOLDINGS, INC.</B></FONT><B> </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact name of registrant as specified in its
  charter) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; vertical-align: bottom; font-size: 10pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; font-size: 10pt; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>81-4182129</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or other jurisdiction of</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>incorporation or organization)</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification Number)</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>201 Haskins Way</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>South San Francisco, CA 94080</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(215) 731-9450&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Address of Principal Executive Offices)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERo Therapeutics, Inc. 2016 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERo Therapeutics Holdings, Inc. 2024 Equity
  Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERo Therapeutics Holdings, Inc., 2024 Employee
  Stock Purchase Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full Title of the Plans) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chris Ehrlich</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Executive Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CERo Therapeutics Holdings, Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>201 Haskins Way, Suite 230</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>South San Francisco, CA 94080</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Telephone: (215) 731-9450</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name, address, including zip code, and telephone
  number, including area code, of agent for service) </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>&nbsp;</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to: </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Stephen M. Davis </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Jeffrey A. Letalien </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Goodwin Procter LLP </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>The New York Times Building </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>620 Eighth Avenue </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10018 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 813-8800&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
  &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging growth
  company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 45%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="width: 40%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 10%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act<B>.</B> <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">On February 14, 2024 (the &ldquo;Closing Date&rdquo;),
  Phoenix Biotech Acquisition Corp, a Delaware corporation (&ldquo;PBAX&rdquo;), completed its acquisition of CERo Therapeutics, Inc., a
  Delaware corporation (&ldquo;CERo&rdquo;), pursuant to the business combination agreement and plan of reorganization, dated as of June
  4, 2023, as amended by Amendment No. 1, dated as of February 5, 2024, by and between PBCE Merger Sub Inc., a Delaware corporation (&ldquo;Merger
  Sub&rdquo;), PBAX and CERo. On the Closing Date, Merger Sub merged with and into CERo, with CERo surviving as a wholly-owned subsidiary
  of PBAX (the &ldquo;Business Combination&rdquo;). PBAX subsequently changed its name to &ldquo;CERo Therapeutics Holdings, Inc.&rdquo;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">This registration statement on Form S-8 (this
  &ldquo;Registration Statement&rdquo;), is being filed by CERo Therapeutics Holdings, Inc. (the &ldquo;Registrant&rdquo;), for the purpose
  of registering (i) 28,017,981 shares of the Registrant&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;),
  issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan, as amended (the &ldquo;2024 Plan&rdquo;); (ii)
  509,925 shares of Common Stock issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan; and (iii)
  782,499 shares of Common Stock issuable upon the exercise of outstanding options previously granted under the CERo Therapeutics, Inc.
  2016 Equity Incentive Plan, as amended (the &ldquo;2016 Plan&rdquo;), which options were assumed by the Registrant in connection with
  the Business Combination.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1. Plan Information. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The documents containing the information specified
  in this Item 1 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the
  &ldquo;Securities Act&rdquo;). In accordance with the rules and regulations of the Securities and Exchange Commission (the &ldquo;SEC&rdquo;)
  and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration Statement or as
  prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2. Registrant Information and Employee Plan Annual Information.
  </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The documents containing the information specified
  in this Item 2 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act. In accordance with the rules
  and regulations of the SEC and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant hereby incorporates by reference
  into this Registration Statement the following documents filed with the SEC:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in">&#9679;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024029051/ea0201955-10k_cerothera.htm">Form 10-K</A> for the fiscal year ended December 31, 2023, filed with the SEC on April 2, 2024; </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in">&#9679;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2024, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024044805/ea0205616-10q_cero.htm">May 17, 2024</A>, the fiscal quarter ended June 30, 2024, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024069055/ea0210729-10q_cero.htm">August 14, 2024</A> and the fiscal quarter ended September 30, 2024, filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024100245/ea0220613-10q_cero.htm">November 19, 2024</A> and as amended on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024100303/ea0221925-10qa1_cero.htm">November 20, 2024</A>; </FONT></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>
      <TD STYLE="width: 0.25in"><FONT STYLE="text-decoration: none">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="text-decoration: none">&#9679;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt; text-decoration: none">The Registrant&rsquo;s Current Reports on Form
      8-K filed with the SEC on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024013804/ea193537-8k425_phoenix.htm">February
      15, 2024</A>, as amended, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847-8ka1_cerothera.htm">February
      27, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017770/ea0200582-8k_cerothera.htm">February 28,
      2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024029053/ea0201955-8ka2_cerother.htm">April 2, 2024</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024038497/ea0205118-8k_cerothera.htm">May 1, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024039644/ea0205239-8k_cerotherap.htm">May
      3, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000101376224000887/ea0209996-8k_cerotherap.htm">July 25, 2024</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000101376224001702/ea021013601-8k_cerothera.htm">July 26, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024077366/ea0214146-8k_cerothera.htm">September
      10, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024079867/ea0215030-8k_cerothera.htm">September 18,
      2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024081023/ea021534602-8k_cerothera.htm">September 23,
      2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024081792/ea0215346-8k_cerothera.htm">September 25, 2024</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024081977/ea0215745-8k_cerothera.htm">September 26, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024084200/ea021621601-8k_cero.htm">October
      2, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024084337/ea0216216-8k_cero.htm">October 2, 2024</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024087267/ea0217430-8k_cero.htm">October 11, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024089108/ea021808801-8k_cero.htm">October
      21, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024089108/ea021808801-8k_cero.htm">October 25, 2024</A>,
      <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024093570/ea0219564-8k_cerothera.htm">November 1, 2024</A>, <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024096245/ea0220614-8k_cerothera.htm">November
      12, 2024</A> and <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024099354/ea0221421-8k_cerothera.htm">November
      18, 2024</A> (in each case, other than the portions of such documents not deemed to be filed); and </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="width: 0.25in">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 0.25in">&#9679;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s common stock contained in
      the Registrant&rsquo;s registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024101756/ea0220435-s1a2_cero.htm">Form
      S-1</A>, as amended (File No. 333-282755), filed with the SEC on November 25, 2024, including all amendments and reports filed for
      the purpose of updating such description. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All reports and other documents subsequently filed
  by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;) (other than any such documents or portions thereof that are deemed to have been furnished and not filed in accordance with
  the rules of the SEC), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been
  sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of filing of such documents.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Any statement contained in this Registration Statement
  or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained or incorporated by reference herein or in any subsequently filed
  document that is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or
  superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145(a) of the Delaware General Corporation
  Law (&ldquo;DGCL&rdquo;) provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to
  be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the
  corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted
  in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145(b) of the DGCL provides, in general,
  that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director, officer,
  employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent
  of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo; fees) actually
  and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good faith
  and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation
  unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability
  but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the
  Court of Chancery or other adjudicating court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the DGCL further provides that to
  the extent a director or officer of a corporation has been successful on the merits or otherwise in the defense of any action, suit or
  proceeding referred to in Section 145(a) or (b) of the DGCL, or in defense of any claim, issue or matter therein, such person shall be
  indemnified against expenses (including attorneys&rsquo; fees) actually and reasonably incurred by such person in connection therewith;
  that indemnification provided for by Section 145 of the DGCL shall not be deemed exclusive of any other rights to which the indemnified
  party may be entitled; and the indemnification provided for by Section 145 of the DGCL shall, unless otherwise provided when authorized
  or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of such
  person&rsquo;s heirs, executors and administrators. Section 145(g) of the DGCL provides, in general, that a corporation may purchase and
  maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving
  at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise against any liability asserted against such person and incurred by such person in any such capacity, or arising out
  of his or her status as such, whether or not the corporation would have the power to indemnify the person against such liability under
  Section 145 of the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">Section 102(b)(7) of the DGCL provides that a
  corporation&rsquo;s certificate of incorporation may contain a provision eliminating or limiting the personal liability of a director
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director; provided that such provision shall
  not eliminate or limit the liability of a director (i) for any breach of the director&rsquo;s duty of loyalty to the corporation or its
  stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii)
  under Section 174 of the DGCL or (iv) for any transaction from which the director derived an improper personal benefit.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">In addition, the Registrants&rsquo; bylaws provide
  that:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="vertical-align: top; width: 0.25in">&#9679;</TD>
      <TD STYLE="vertical-align: top"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">the Registrant will indemnify its directors, officers and, in the discretion of its board of directors, certain employees to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended; and</FONT></P>
                                      <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top">&#9679;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">the Registrant will advance expenses, including attorneys&rsquo; fees, to its directors, and in the discretion of its board of directors, to its officers and certain employees, in connection with legal proceedings relating to their service for or on behalf of the Registrant, subject to limited exceptions. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant has entered into indemnification
  agreements with each of its directors and executive officers. These agreements provide that the Registrant will indemnify each of its
  directors and executive officers to the fullest extent permitted by Delaware law. The Registrant will advance expenses, including attorneys&rsquo;
  fees (but excluding judgments, fines and settlement amounts), to each indemnified director or executive officer in connection with any
  proceeding in which indemnification is available and the Registrant will indemnify its directors and officers for any action or proceeding
  arising out of that person&rsquo;s services as a director or officer brought on behalf of the Registrant or in furtherance of the Registrant&rsquo;s
  rights.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Registrant also maintains general liability
  insurance which covers certain liabilities of its directors and officers arising out of claims based on acts or omissions in their capacities
  as directors or officers, including liabilities under the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&thinsp;7. Exemption from Registration Claimed. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXHIBIT INDEX</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-size: 10pt; text-align: left; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
  No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; font-size: 10pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; white-space: nowrap; font-size: 10pt; text-align: center; width: 90%"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-bottom: 1.5pt; white-space: nowrap; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding-bottom: 1.5pt; white-space: nowrap; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">
      <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex3-1_cerothera.htm">Second Amended and Restated Certificate of Incorporation of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K/A filed by CERo Therapeutics Holdings, Inc. with the SEC n on February 27, 2024).</A></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="text-align: left; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex3-2_cerothera.htm">Second Amended and Restated Bylaws of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K/A filed by CERo Therapeutics Holdings, Inc. with the SEC on February 27, 2024).</A>&nbsp;</FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea022307301ex5-1_cero.htm"><FONT STYLE="font-size: 10pt">Opinion of Goodwin Procter LLP. </FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea022307301ex23-1_cero.htm">Consent of Citrin Cooperman &amp; Company LLP (with respect to the Phoenix Biotech Acquisition Corp. financial statements).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea022307301ex23-2_cero.htm"><FONT STYLE="font-size: 10pt">Consent of Wolf &amp; Company, P.C. (with respect to CERo Therapeutics, Inc. financial statements). </FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.3*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea022307301ex5-1_cero.htm"><FONT STYLE="font-size: 10pt">Consent of Goodwin Procter LLP (included in Exhibit 5.1). </FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="#a_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page of this Registration Statement). </FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390023046942/fs42023ex10-1_phoenixbio.htm">CERo Therapeutics, Inc. 2016 Equity Incentive Plan, as amended and forms of agreements thereunder (incorporated by reference to Exhibit 10.1 to the Registrant&rsquo;s registration statement on Form S-4/A filed by Phoenix Biotech Acquisition Corp, with the SEC on June 7, 2023 (File No. 333-272467)).</A>&nbsp;</FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex10-2_cerothera.htm">CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant&rsquo;s Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).</A>&nbsp;</FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="font-size: 10pt">&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.3</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex10-3_cerothera.htm">CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.3 to the Registrant&rsquo;s Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).</A></FONT></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">99.4*</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea022307301ex99-4_cero.htm">First Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan.</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">99.5*</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="ea022307301ex99-5_cero.htm">Second Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan.</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2">&nbsp;</TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt"><A HREF="ea022307301ex-fee_cero.htm">Filing Fee Table.</A> </FONT></TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.25in; font-size: 10pt"><FONT STYLE="font-size: 10pt">*</FONT></TD>
      <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Filed herewith. </FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(a) The undersigned Registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1) To file, during any period in which offers or sales are being made,
  a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) To include any prospectus required by Section 10(a)(3) of the Securities
  Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(ii) To reflect in the prospectus any facts or events arising after
  the effective date of the Registration Statement (or the most recent post- effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any
  increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was
  registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in
  the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration
  Statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) herein
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
  with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that
  are incorporated by reference in the Registration Statement. </I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(2) That, for the purpose of determining any liability under the Securities
  Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(3) To remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination of the offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(b) The undersigned Registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act, each filing of the Registrant&rsquo;s annual report pursuant to Section 13(a) or
  Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section
  15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
  offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(c) Insofar as indemnification for liabilities arising under the Securities
  Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise,
  the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
  the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of
  any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
  the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
  by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">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, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001"></A>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form 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 South San Francisco, State
  of California, on December 9, 2024.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>CERO THERAPEUTICS HOLDINGS, INC.</B></FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR>
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; width: 5%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: top; width: 35%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ Chris Ehrlich</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name:</FONT>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chris Ehrlich.</FONT></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">Chairman, Chief Executive Officer and Director</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY AND SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints each of Chris Ehrlich and Andrew Kucharchuk as his or
  her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign one or more registration statements on Form S-8 and any and all amendments to such
  registration statements, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or
  she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their
  or his or her substitutes or substitute, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, as amended, this registration statement has been signed below by the following person in the capacities
  and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 34%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 32%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Chris Ehrlich</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; text-align: center">Chairman and Chief Executive <BR>
  Officer and Director </TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chris Ehrlich</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Andrew Kucharchuk</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Andrew Kucharchuk</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Financial and Accounting Officer)</I></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Michael Byrnes </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael Byrnes</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Kathleen LaPorte </FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kathleen LaPorte</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Lindsey Rolfe</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lindsey Rolfe</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Shami Patel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 9, 2024</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shami Patel</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">II-5</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0223073-s8_cero.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 68733}]
metadata_filer: {"company-data": {"conformed-name": "CERO THERAPEUTICS HOLDINGS, INC.", "cik": "0001870404", "assigned-sic": "2836", "organization-name": "03 Life Sciences", "irs-number": "871088814", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-283698", "film-number": "241536398"}, "business-address": {"street1": "201 HASKINS WAY", "street2": "SUITE 230", "city": "SOUTH SAN FRANCISCO", "state": "CA", "zip": "94080", "phone": "650-407-2376"}, "mail-address": {"street1": "201 HASKINS WAY", "street2": "SUITE 230", "city": "SOUTH SAN FRANCISCO", "state": "CA", "zip": "94080"}, "former-company": {"former-conformed-name": "PHOENIX BIOTECH ACQUISITION CORP.", "date-changed": "20210630"}}
text: As filed with the Securities and Exchange Commission on December 9,
  2024
  Registration No. 333-
  UNITED
  STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM
  S-8
  REGISTRATION
  STATEMENT
  Under
  The Securities Act of 1933
  CERO
  THERAPEUTICS HOLDINGS, INC.
  (Exact name of registrant as specified in its
  charter)
  Delaware
  81-4182129
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  201 Haskins Way
  South San Francisco, CA 94080
  (215) 731-9450
  (Address of Principal Executive Offices)
  CERo Therapeutics, Inc. 2016 Equity Incentive
  Plan
  CERo Therapeutics Holdings, Inc. 2024 Equity
  Incentive Plan
  CERo Therapeutics Holdings, Inc., 2024 Employee
  Stock Purchase Plan
  (Full Title of the Plans)
  Chris Ehrlich
  Chief Executive Officer
  CERo Therapeutics Holdings, Inc.
  201 Haskins Way, Suite 230
  South San Francisco, CA 94080
  Telephone: (215) 731-9450
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  Copies to:
  Stephen M. Davis
  Jeffrey A. Letalien
  Goodwin Procter LLP
  The New York Times Building
  620 Eighth Avenue
  New York, New York 10018
  (212) 813-8800
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of
  "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth
  company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the registrant
  has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
  to Section 7(a)(2)(B) of the Securities Act
  .
  ☐
  EXPLANATORY NOTE
  On February 14, 2024 (the "Closing Date"),
  Phoenix Biotech Acquisition Corp, a Delaware corporation ("PBAX"), completed its acquisition of CERo Therapeutics, Inc., a
  Delaware corporation ("CERo"), pursuant to the business combination agreement and plan of reorganization, dated as of June
  4, 2023, as amended by Amendment No. 1, dated as of February 5, 2024, by and between PBCE Merger Sub Inc., a Delaware corporation ("Merger
  Sub"), PBAX and CERo. On the Closing Date, Merger Sub merged with and into CERo, with CERo surviving as a wholly-owned subsidiary
  of PBAX (the "Business Combination"). PBAX subsequently changed its name to "CERo Therapeutics Holdings, Inc."
  This registration statement on Form S-8 (this
  "Registration Statement"), is being filed by CERo Therapeutics Holdings, Inc. (the "Registrant"), for the purpose
  of registering (i) 28,017,981 shares of the Registrant's common stock, par value $0.0001 per share (the "Common Stock"),
  issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan, as amended (the "2024 Plan"); (ii)
  509,925 shares of Common Stock issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan; and (iii)
  782,499 shares of Common Stock issuable upon the exercise of outstanding options previously granted under the CERo Therapeutics, Inc.
  2016 Equity Incentive Plan, as amended (the "2016 Plan"), which options were assumed by the Registrant in connection with
  the Business Combination.
  PART I.
  INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
  Item 1. Plan Information.
  The documents containing the information specified
  in this Item 1 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the
  "Securities Act"). In accordance with the rules and regulations of the Securities and Exchange Commission (the "SEC")
  and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration Statement or as
  prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.
  Item 2. Registrant Information and Employee Plan Annual Information.
  The documents containing the information specified
  in this Item 2 will be sent or given to participants as specified by Rule 428(b)(1) under the Securities Act. In accordance with the rules
  and regulations of the SEC and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration
  Statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act.
  1
  PART II.
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The Registrant hereby incorporates by reference
  into this Registration Statement the following documents filed with the SEC:
  ●
  The Registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2023, filed with the SEC on April 2, 2024;
  ●
  The Registrant's Quarterly Reports on Form 10-Q for the fiscal quarter ended March 31, 2024, filed with the SEC on
  May 17, 2024
  , the fiscal quarter ended June 30, 2024, filed with the SEC on
  August 14, 2024
  and the fiscal quarter ended September 30, 2024, filed with the SEC on
  November 19, 2024
  and as amended on
  November 20, 2024
  ;
  ●
  The Registrant's Current Reports on Form
      8-K filed with the SEC on
  February
      15, 2024
  , as amended,
  February
      27, 2024
  ,
  February 28,
      2024
  ,
  April 2, 2024
  ,
  May 1, 2024
  ,
  May
      3, 2024
  ,
  July 25, 2024
  ,
  July 26, 2024
  ,
  September
      10, 2024
  ,
  September 18,
      2024
  ,
  September 23,
      2024
  ,
  September 25, 2024
  ,
  September 26, 2024
  ,
  October
      2, 2024
  ,
  October 2, 2024
  ,
  October 11, 2024
  ,
  October
      21, 2024
  ,
  October 25, 2024
  ,
  November 1, 2024
  ,
  November
      12, 2024
  and
  November
      18, 2024
  (in each case, other than the portions of such documents not deemed to be filed); and
  ●
  The description of the Registrant's common stock contained in
      the Registrant's registration statement on
  Form
      S-1
  , as amended (File No. 333-282755), filed with the SEC on November 25, 2024, including all amendments and reports filed for
      the purpose of updating such description.
  All reports and other documents subsequently filed
  by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange
  Act") (other than any such documents or portions thereof that are deemed to have been furnished and not filed in accordance with
  the rules of the SEC), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been
  sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part
  hereof from the date of filing of such documents.
  Any statement contained in this Registration Statement
  or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained or incorporated by reference herein or in any subsequently filed
  document that is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or
  superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
  II-
  1
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  Item 6. Indemnification of Directors and Officers.
  Section 145(a) of the Delaware General Corporation
  Law ("DGCL") provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to
  be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative
  (other than an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the
  corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts
  paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted
  in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with
  respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.
  Section 145(b) of the DGCL provides, in general,
  that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director, officer,
  employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent
  of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees) actually
  and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good faith
  and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification
  shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation
  unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability
  but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the
  Court of Chancery or other adjudicating court shall deem proper.
  Section 145 of the DGCL further provides that to
  the extent a director or officer of a corporation has been successful on the merits or otherwise in the defense of any action, suit or
  proceeding referred to in Section 145(a) or (b) of the DGCL, or in defense of any claim, issue or matter therein, such person shall be
  indemnified against expenses (including attorneys' fees) actually and reasonably incurred by such person in connection therewith;
  that indemnification provided for by Section 145 of the DGCL shall not be deemed exclusive of any other rights to which the indemnified
  party may be entitled; and the indemnification provided for by Section 145 of the DGCL shall, unless otherwise provided when authorized
  or ratified, continue as to a person who has ceased to be a director, officer, employee or agent and shall inure to the benefit of such
  person's heirs, executors and administrators. Section 145(g) of the DGCL provides, in general, that a corporation may purchase and
  maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving
  at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust
  or other enterprise against any liability asserted against such person and incurred by such person in any such capacity, or arising out
  of his or her status as such, whether or not the corporation would have the power to indemnify the person against such liability under
  Section 145 of the DGCL.
  Section 102(b)(7) of the DGCL provides that a
  corporation's certificate of incorporation may contain a provision eliminating or limiting the personal liability of a director
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director; provided that such provision shall
  not eliminate or limit the liability of a director (i) for any breach of the director's duty of loyalty to the corporation or its
  stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii)
  under Section 174 of the DGCL or (iv) for any transaction from which the director derived an improper personal benefit.
  In addition, the Registrants' bylaws provide
  that:
  ●
  the Registrant will indemnify its directors, officers and, in the discretion of its board of directors, certain employees to the fullest extent permitted by the DGCL, as it now exists or may in the future be amended; and
  ●
  the Registrant will advance expenses, including attorneys' fees, to its directors, and in the discretion of its board of directors, to its officers and certain employees, in connection with legal proceedings relating to their service for or on behalf of the Registrant, subject to limited exceptions.
  The Registrant has entered into indemnification
  agreements with each of its directors and executive officers. These agreements provide that the Registrant will indemnify each of its
  directors and executive officers to the fullest extent permitted by Delaware law. The Registrant will advance expenses, including attorneys'
  fees (but excluding judgments, fines and settlement amounts), to each indemnified director or executive officer in connection with any
  proceeding in which indemnification is available and the Registrant will indemnify its directors and officers for any action or proceeding
  arising out of that person's services as a director or officer brought on behalf of the Registrant or in furtherance of the Registrant's
  rights.
  The Registrant also maintains general liability
  insurance which covers certain liabilities of its directors and officers arising out of claims based on acts or omissions in their capacities
  as directors or officers, including liabilities under the Securities Act.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item 8. Exhibits.
  EXHIBIT INDEX
  Exhibit
  No.
  Description
  4.1
  Second Amended and Restated Certificate of Incorporation of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K/A filed by CERo Therapeutics Holdings, Inc. with the SEC n on February 27, 2024).
  4.2
  Second Amended and Restated Bylaws of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K/A filed by CERo Therapeutics Holdings, Inc. with the SEC on February 27, 2024).
  5.1*
  Opinion of Goodwin Procter LLP.
  23.1*
  Consent of Citrin Cooperman & Company LLP (with respect to the Phoenix Biotech Acquisition Corp. financial statements).
  23.2*
  Consent of Wolf & Company, P.C. (with respect to CERo Therapeutics, Inc. financial statements).
  23.3*
  Consent of Goodwin Procter LLP (included in Exhibit 5.1).
  24.1*
  Power of Attorney (included on signature page of this Registration Statement).
  99.1
  CERo Therapeutics, Inc. 2016 Equity Incentive Plan, as amended and forms of agreements thereunder (incorporated by reference to Exhibit 10.1 to the Registrant's registration statement on Form S-4/A filed by Phoenix Biotech Acquisition Corp, with the SEC on June 7, 2023 (File No. 333-272467)).
  99.2
  CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant's Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).
  99.3
  CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.3 to the Registrant's Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).
  99.4*
  First Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan.
  99.5*
  Second Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan.
  107*
  Filing Fee Table.
  *
  Filed herewith.
  II-
  3
  Item 9. Undertakings.
  (a) The undersigned Registrant hereby undertakes:
  (1) To file, during any period in which offers or sales are being made,
  a post-effective amendment to this Registration Statement:
  (i) To include any prospectus required by Section 10(a)(3) of the Securities
  Act;
  (ii) To reflect in the prospectus any facts or events arising after
  the effective date of the Registration Statement (or the most recent post- effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any
  increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was
  registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus
  filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in
  the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration
  Statement; and
  (iii) To include any material information with respect to the plan
  of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
  Statement.
  Provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) herein
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed
  with or furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that
  are incorporated by reference in the Registration Statement.
  (2) That, for the purpose of determining any liability under the Securities
  Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein,
  and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3) To remove from registration by means of a post-effective amendment
  any of the securities being registered which remain unsold at the termination of the offering.
  (b) The undersigned Registrant hereby undertakes that, for purposes
  of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or
  Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section
  15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide
  offering thereof.
  (c) Insofar as indemnification for liabilities arising under the Securities
  Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise,
  the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities
  Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
  the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of
  any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
  the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
  jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
  by the final adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the Registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of South San Francisco, State
  of California, on December 9, 2024.
  CERO THERAPEUTICS HOLDINGS, INC.
  By:
  /s/ Chris Ehrlich
  Name:
  Chris Ehrlich.
  Title:
  Chairman, Chief Executive Officer and Director
  POWER OF ATTORNEY AND SIGNATURES
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below constitutes and appoints each of Chris Ehrlich and Andrew Kucharchuk as his or
  her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name,
  place and stead, in any and all capacities, to sign one or more registration statements on Form S-8 and any and all amendments to such
  registration statements, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform
  each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or
  she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their
  or his or her substitutes or substitute, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, this registration statement has been signed below by the following person in the capacities
  and on the dates indicated.
  Signature
  Title
  Date
  /s/ Chris Ehrlich
  Chairman and Chief Executive
  Officer and Director
  December 9, 2024
  Chris Ehrlich
  (Principal Executive Officer)
  /s/ Andrew Kucharchuk
  Chief Financial Officer
  December 9, 2024
  Andrew Kucharchuk
  (Principal Financial and Accounting Officer)
  /s/ Michael Byrnes
  Director
  December 9, 2024
  Michael Byrnes
  /s/ Kathleen LaPorte
  Director
  December 9, 2024
  Kathleen LaPorte
  /s/ Lindsey Rolfe
  Director
  December 9, 2024
  Lindsey Rolfe
  /s/ Shami Patel
  Director
  December 9, 2024
  Shami Patel
  II-5