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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">As filed with the Securities and Exchange Commission
  on June 13, 2023&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>UNITED STATES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</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"></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>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNDER</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>HALL OF FAME RESORT &amp; ENTERTAINMENT COMPANY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><B>Delaware</B></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center; width: 49%"><B>84-3235695 </B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><B>2014 Champions Gateway, Canton, Ohio </B></TD>
      <TD STYLE="padding-bottom: 1.5pt; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><B>44708 </B></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">(Address of Principal Executive Offices)</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">(Zip Code)</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>Hall of Fame Resort &amp; Entertainment Company
  Amended 2020 Omnibus Incentive Plan </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full title of the plan)</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"></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; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Michael Crawford<BR>
  Chief Executive Officer<BR>
  2014 Champions Gateway</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canton, OH 44708<BR>
  (330) 754-3427</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">(Name, address, including zip code, and telephone
  number, including area code, of agent for service)</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>With copies to:</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>J. Steven Patterson, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Scott D. McKinney, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Alexander Abramenko, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Hunton Andrews Kurth LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2200 Pennsylvania Ave NW</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, DC 20037</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(202) 955-1500</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: 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.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.05in; padding-left: 0.05in">Large accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD>
      <TD STYLE="padding-right: 0.05in">Accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.05in; padding-left: 0.05in">Non-accelerated filer <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD>
      <TD STYLE="padding-right: 0.05in">Smaller reporting company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding-right: 0.05in; padding-left: 0.05in">&nbsp;</TD>
      <TD STYLE="padding-right: 0.05in">Emerging growth company <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9746;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>&nbsp;</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">&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-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Hall of Fame Resort &amp;
  Entertainment Company (the &ldquo;Company&rdquo;) has prepared this Registration Statement on Form S-8 in accordance with General Instruction
  E to register an additional 275,000 shares of the Company&rsquo;s common stock, par value $0.0001 per share (the &ldquo;Common Stock&rdquo;),
  for issuance under the Hall of Fame Resort &amp; Entertainment Company Amended 2020 Omnibus Incentive Plan (the &ldquo;Plan&rdquo;). This
  Registration Statement incorporates by reference the contents of the Company&rsquo;s registration statements on Form S-8 filed with the
  Commission on September 16, 2020 (Registration No. 333-248851) and August 31, 2021 (Registration No. 333-259202), which were previously
  filed with respect to the Plan, except to the extent supplemented, superseded or modified by the specific information set forth below
  and/or the specific exhibits attached hereto.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><BR>
  </P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</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>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.&nbsp;Plan Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; background-color: white">The
  documents containing the information specified in this Part I will be delivered as required by Rule 428(b)(1). Such documents are not
  required to be filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) as part of this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.&nbsp;Registrant Information and Employee Plan Annual Information.*</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">*</TD><TD STYLE="text-align: justify">As permitted by Rule 428 under the Securities Act this Registration Statement omits the information specified in Part I of Form S-8.
  The documents containing the information specified in Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1)
  of the Securities Act. These documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. 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.</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>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</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>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents filed
  by the Company with the Commission pursuant to the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), and the Securities
  Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) are incorporated herein by reference and made a part hereof:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The Company&rsquo;s Annual
  Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023023180/f10k2022_halloffame.htm">Form 10-K</A> for the year ended December 31, 2022, filed with the Commission on March 27, 2023 (File No. 001-38363);</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The Company&rsquo;s Quarterly
  Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023039756/f10q0323_halloffame.htm">Form 10-Q</A> for the quarter ended March 31, 2023, filed with the Commission on May 15, 2023 (File No. 001-38363);</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) The Company&rsquo;s Current
  Reports on Form 8-K, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023002820/ea171555-8k_halloffame.htm">January 13, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023005718/ea172270-8k_halloffame.htm">January 27, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023009312/ea173001-8k_halloffame.htm">February 8, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023022116/ea175381-8k_halloffame.htm">March 22, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023023409/ea175859-8k_halloffame.htm">March 28, 2023</A>,
  <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023028322/ea176260-8k_halloffame.htm">April 7, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023031343/ea176976-8k_halloffame.htm">April 20, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023037107/ea178058-8k_halloffame.htm">May 8, 2023</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023040141/ea178701-8k_halloffame.htm">May 16, 2023</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1708176/000121390023047933/ea180110-8k_halloffame.htm" STYLE="-sec-extract: exhibit">June 12, 2023</A> (in each case, excluding those portions furnished pursuant
  to Item 2.02 and Item 7.01, if applicable) (File No. 001-38363); and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(d) The description of our
  Common Stock contained in our Current Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390020016991/ea123926-8k_halloffame.htm">Form 8-K</A>, filed with the Commission on July 8, 2020 (File No. 001-38363), as updated by
  the description of our Common Stock contained in Exhibit 4.14 to <A HREF="http://www.sec.gov/Archives/edgar/data/1708176/000121390023023180/f10k2022_halloffame.htm">Form 10-K</A> for the year ended December 31, 2022, filed with the Commission
  on March 27, 2023 (File No. 001-38363), including any amendments or reports filed for the purpose of updating such description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All reports and other documents
  that we file in accordance with Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered by this
  Registration Statement have been sold or that deregisters all securities covered hereby then remaining unsold, shall be deemed to be incorporated
  by reference into this Registration Statement and to be a part hereof from the date of filing of such documents. If any document that
  we file changes anything stated in this Registration Statement or in an earlier document that is incorporated into this Registration Statement,
  the later document will modify or supersede what is stated in this Registration Statement or the earlier document. Unless expressly incorporated
  by reference into this Registration Statement, nothing in this Item 3 shall be deemed to incorporate information furnished by us on Form
  8-K (pursuant to the requirements of Regulation FD or otherwise) that, pursuant to and in accordance with the rules and regulations of
  the Commission, is not deemed &ldquo;filed&rdquo; for purposes of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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">&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: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Officers and Directors</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the Delaware
  General Corporation Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify directors and officers as well as other employees
  and individuals against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is
  made a party by reason of such person being or having been a director, officer, employee or agent of the registrant. The DGCL provides
  that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement,
  vote of stockholders or disinterested directors or otherwise. Our Certificate of Incorporation provides for indemnification by us of our
  directors and officers to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 102(b)(7) of the DGCL
  permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally liable
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any
  breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or
  which involve intentional misconduct or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases,
  redemptions or other distributions or (4) for any transaction from which the director derived an improper personal benefit. Our Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We maintain standard policies
  of insurance under which coverage is provided (1) to our directors and officers against loss arising from claims made by reason of breach
  of duty or other wrongful act, while acting in their capacity as our directors and officers, and (2) to us with respect to payments which
  may be made by us to such officers and directors pursuant to any indemnification provision contained in our Certificate of Incorporation
  and Bylaws or otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 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; text-align: justify; text-indent: 0.5in">&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"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; width: 9%"><B>Exhibit Number</B></TD>
      <TD STYLE="vertical-align: top; padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; width: 90%"><B>Description</B></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>5.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea180107ex5-1_halloffame.htm">Opinion of Hunton Andrews Kurth LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>23.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea180107ex23-1_halloffame.htm">Consent of Marcum LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>23.2</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea180107ex5-1_halloffame.htm">Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>24.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="#l_001">Power of Attorney (contained on the signature page of this Registration Statement)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD>99.1</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify; padding-left: 2.15pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1708176/000121390023047933/ea180110ex10-1_halloffame.htm" STYLE="-sec-extract: exhibit">Hall of Fame Resort &amp; Entertainment Company Amended 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company&rsquo;s Form 8-K (File No. 001-38363), filed with the Commission on June 12, 2023)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD>107</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-left: 2.15pt; text-align: justify"><A HREF="ea180107ex-fee_halloffame.htm">Filing Fee Table</A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(a) The undersigned registrant hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(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 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(ii) to reflect in
  the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
  reflected in the form of prospectus filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to Rule
  424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering
  price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(iii) to include any
  material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
  to such information in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>&nbsp;</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><I>provided, however</I>, that: Paragraphs
  (a)(1)(i) and (a)(1)(ii) of this section do not apply if the information required to be included in a post-effective amendment by those
  paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d)
  of the Exchange Act that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered 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 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(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; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(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 Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></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; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>SIGNATURES</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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 Canton, State of Ohio, on June 13, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="3">HALL OF FAME RESORT &amp; ENTERTAINMENT COMPANY</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 4%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 31%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>By:</TD>
      <TD COLSPAN="2" STYLE="border-bottom: Black 1.5pt solid">/s/ Michael Crawford</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Name:</TD>
      <TD>Michael Crawford</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>Title:</TD>
      <TD>Chief Executive Officer</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B><A NAME="l_001"></A>POWER
  OF ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each of the undersigned, whose
  signature appears below, hereby constitutes and appoints Michael Crawford, Benjamin Lee and Tara Charnes, and each of them, 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 any or all amendments to this registration statement 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 full power and authority to do and perform each and every act and thing necessary or appropriate to be done with respect to
  this registration statement or any amendments hereto in the premises, 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 his or their substitute or
  substitutes, may lawfully do or cause to be done by virtue thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date
  indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; 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>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 30%; font-size: 10pt; text-align: center"><B>Signature</B></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 38%; font-size: 10pt; text-align: center"><B>Title</B></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 30%; font-size: 10pt; text-align: center"><B>Date</B></TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Michael Crawford</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Chief Executive Officer and Chairman </TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Michael Crawford</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(Principal Executive Officer)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Benjamin Lee</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Chief Financial Officer</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Benjamin Lee</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">(Principal Financial and Accounting Officer)</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Marcus LaMarr Allen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Marcus LaMarr Allen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center"></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Jerome Bettis</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Anthony J. Buzzelli</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Anthony J. Buzzelli</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD>&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
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    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ David Denis</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">David Dennis</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
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      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
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      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ James J. Dolan</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">James J. Dolan</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
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      <TD STYLE="white-space: nowrap; vertical-align: bottom">&nbsp;</TD></TR>
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      <TD STYLE="white-space: nowrap; vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Karl L. Holz</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Karl L. Holz</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
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    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Stuart Lichter</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Stuart Lichter</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
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      <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Mary Owen</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Mary Owen</TD>
      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
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      <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; font-size: 10pt; text-align: center">/s/ Kimberly K. Schaefer</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">June 13, 2023</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="font-size: 10pt; text-align: center">Kimberly K. Schaefer</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
      <TD STYLE="font-size: 10pt; text-align: center">&nbsp;</TD>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea180107-s8_halloffame.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 54436}]
metadata_filer: {"company-data": {"conformed-name": "Hall of Fame Resort & Entertainment Co", "cik": "0001708176", "assigned-sic": "7990", "irs-number": "843235695", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-272622", "film-number": "231012076"}, "business-address": {"street1": "2626 FULTON DRIVE NW", "city": "CANTON", "state": "OH", "zip": "44718", "phone": "(412) 960-4687"}, "mail-address": {"street1": "2626 FULTON DRIVE NW", "city": "CANTON", "state": "OH", "zip": "44718"}, "former-company": [{"former-conformed-name": "Gordon Pointe Acquisition Corp.", "date-changed": "20180122"}, {"former-conformed-name": "Gordon Pointe Acqusition Corp.", "date-changed": "20170601"}]}
text: As filed with the Securities and Exchange Commission
  on June 13, 2023
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  HALL OF FAME RESORT & ENTERTAINMENT COMPANY
  (Exact name of registrant as specified in its charter)
  Delaware
  84-3235695
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  2014 Champions Gateway, Canton, Ohio
  44708
  (Address of Principal Executive Offices)
  (Zip Code)
  Hall of Fame Resort & Entertainment Company
  Amended 2020 Omnibus Incentive Plan
  (Full title of the plan)
  Michael Crawford
  Chief Executive Officer
  2014 Champions Gateway
  Canton, OH 44708
  (330) 754-3427
  (Name, address, including zip code, and telephone
  number, including area code, of agent for service)
  With copies to:
  J. Steven Patterson, Esq.
  Scott D. McKinney, Esq.
  Alexander Abramenko, Esq.
  Hunton Andrews Kurth LLP
  2200 Pennsylvania Ave NW
  Washington, DC 20037
  (202) 955-1500
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  Hall of Fame Resort &
  Entertainment Company (the "Company") has prepared this Registration Statement on Form S-8 in accordance with General Instruction
  E to register an additional 275,000 shares of the Company's common stock, par value $0.0001 per share (the "Common Stock"),
  for issuance under the Hall of Fame Resort & Entertainment Company Amended 2020 Omnibus Incentive Plan (the "Plan"). This
  Registration Statement incorporates by reference the contents of the Company's registration statements on Form S-8 filed with the
  Commission on September 16, 2020 (Registration No. 333-248851) and August 31, 2021 (Registration No. 333-259202), which were previously
  filed with respect to the Plan, except to the extent supplemented, superseded or modified by the specific information set forth below
  and/or the specific exhibits attached hereto.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1. Plan Information.*
  The
  documents containing the information specified in this Part I will be delivered as required by Rule 428(b)(1). Such documents are not
  required to be filed with the Securities and Exchange Commission (the "Commission") as part of this Registration Statement.
  Item 2. Registrant Information and Employee Plan Annual Information.*
  *
  As permitted by Rule 428 under the Securities Act this Registration Statement omits the information specified in Part I of Form S-8.
  The documents containing the information specified in Part I of Form S-8 will be sent or given to employees as specified by Rule 428(b)(1)
  of the Securities Act. These documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses
  or prospectus supplements pursuant to Rule 424 under the Securities Act. 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.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed
  by the Company with the Commission pursuant to the Securities Act of 1933, as amended (the "Securities Act"), and the Securities
  Exchange Act of 1934, as amended (the "Exchange Act") are incorporated herein by reference and made a part hereof:
  (a) The Company's Annual
  Report on
  Form 10-K
  for the year ended December 31, 2022, filed with the Commission on March 27, 2023 (File No. 001-38363);
  (b) The Company's Quarterly
  Report on
  Form 10-Q
  for the quarter ended March 31, 2023, filed with the Commission on May 15, 2023 (File No. 001-38363);
  (c) The Company's Current
  Reports on Form 8-K, filed with the Commission on
  January 13, 2023
  ,
  January 27, 2023
  ,
  February 8, 2023
  ,
  March 22, 2023
  ,
  March 28, 2023
  ,
  April 7, 2023
  ,
  April 20, 2023
  ,
  May 8, 2023
  ,
  May 16, 2023
  and
  June 12, 2023
  (in each case, excluding those portions furnished pursuant
  to Item 2.02 and Item 7.01, if applicable) (File No. 001-38363); and
  (d) The description of our
  Common Stock contained in our Current Report on
  Form 8-K
  , filed with the Commission on July 8, 2020 (File No. 001-38363), as updated by
  the description of our Common Stock contained in Exhibit 4.14 to
  Form 10-K
  for the year ended December 31, 2022, filed with the Commission
  on March 27, 2023 (File No. 001-38363), including any amendments or reports filed for the purpose of updating such description.
  All reports and other documents
  that we file in accordance with Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement
  and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered by this
  Registration Statement have been sold or that deregisters all securities covered hereby then remaining unsold, shall be deemed to be incorporated
  by reference into this Registration Statement and to be a part hereof from the date of filing of such documents. If any document that
  we file changes anything stated in this Registration Statement or in an earlier document that is incorporated into this Registration Statement,
  the later document will modify or supersede what is stated in this Registration Statement or the earlier document. Unless expressly incorporated
  by reference into this Registration Statement, nothing in this Item 3 shall be deemed to incorporate information furnished by us on Form
  8-K (pursuant to the requirements of Regulation FD or otherwise) that, pursuant to and in accordance with the rules and regulations of
  the Commission, is not deemed "filed" for purposes of the Exchange Act.
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and Counsel
  Not applicable.
  Item 6. Indemnification of Officers and Directors
  Section 145 of the Delaware
  General Corporation Law (the "DGCL") provides that a corporation may indemnify directors and officers as well as other employees
  and individuals against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably
  incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is
  made a party by reason of such person being or having been a director, officer, employee or agent of the registrant. The DGCL provides
  that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement,
  vote of stockholders or disinterested directors or otherwise. Our Certificate of Incorporation provides for indemnification by us of our
  directors and officers to the fullest extent permitted by the DGCL.
  Section 102(b)(7) of the DGCL
  permits a corporation to provide in its Certificate of Incorporation that a director of the corporation shall not be personally liable
  to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any
  breach of the director's duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or
  which involve intentional misconduct or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases,
  redemptions or other distributions or (4) for any transaction from which the director derived an improper personal benefit. Our Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.
  We maintain standard policies
  of insurance under which coverage is provided (1) to our directors and officers against loss arising from claims made by reason of breach
  of duty or other wrongful act, while acting in their capacity as our directors and officers, and (2) to us with respect to payments which
  may be made by us to such officers and directors pursuant to any indemnification provision contained in our Certificate of Incorporation
  and Bylaws or otherwise as a matter of law.
  II-
  1
  Item 7. Exemption from Registration Claimed
  Not applicable
  Item 8. Exhibits
  Exhibit Number
  Description
  5.1
  Opinion of Hunton Andrews Kurth LLP
  23.1
  Consent of Marcum LLP
  23.2
  Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1)
  24.1
  Power of Attorney (contained on the signature page of this Registration Statement)
  99.1
  Hall of Fame Resort & Entertainment Company Amended 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 of the Company's Form 8-K (File No. 001-38363), filed with the Commission on June 12, 2023)
  107
  Filing Fee Table
  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 Securities and Exchange Commission (the "Commission") pursuant to Rule
  424(b) if, in the aggregate, the changes in volume and price represent no more than 20 percent 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) of this section do not apply if the information required to be included in a post-effective amendment by those
  paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d)
  of the Exchange Act that are incorporated by reference in the registration statement.
  (2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered 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 Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  2
  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 Canton, State of Ohio, on June 13, 2023.
  HALL OF FAME RESORT & ENTERTAINMENT COMPANY
  By:
  /s/ Michael Crawford
  Name:
  Michael Crawford
  Title:
  Chief Executive Officer
  POWER
  OF ATTORNEY
  Each of the undersigned, whose
  signature appears below, hereby constitutes and appoints Michael Crawford, Benjamin Lee and Tara Charnes, and each of them, 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 any or all amendments to this registration statement 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 full power and authority to do and perform each and every act and thing necessary or appropriate to be done with respect to
  this registration statement or any amendments hereto in the premises, 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 his or their substitute or
  substitutes, may lawfully do or cause to be done by virtue thereof.
  Pursuant to the requirements
  of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date
  indicated.
  Signature
  Title
  Date
  /s/ Michael Crawford
  Chief Executive Officer and Chairman
  June 13, 2023
  Michael Crawford
  (Principal Executive Officer)
  /s/ Benjamin Lee
  Chief Financial Officer
  June 13, 2023
  Benjamin Lee
  (Principal Financial and Accounting Officer)
  /s/ Marcus LaMarr Allen
  Director
  June 13, 2023
  Marcus LaMarr Allen
  Director
  June 13, 2023
  Jerome Bettis
  /s/ Anthony J. Buzzelli
  Director
  June 13, 2023
  Anthony J. Buzzelli
  /s/ David Denis
  Director
  June 13, 2023
  David Dennis
  /s/ James J. Dolan
  Director
  June 13, 2023
  James J. Dolan
  /s/ Karl L. Holz
  Director
  June 13, 2023
  Karl L. Holz
  /s/ Stuart Lichter
  Director
  June 13, 2023
  Stuart Lichter
  /s/ Mary Owen
  Director
  June 13, 2023
  Mary Owen
  /s/ Kimberly K. Schaefer
  Director
  June 13, 2023
  Kimberly K. Schaefer
  II-3