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    <div style="text-align: right; font-weight: bold;">Registration No. 333-_________</div>
    <div style="text-align: right; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on June 14, 2024</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">UNITED STATES</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Washington, D.C.&#160; 20549</font></div>
    <div style="text-align: center; font-size: 12pt;">_________________________</div>
    <div style="text-align: center; font-size: 12pt;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Esquire Financial Holdings, Inc.</div>
    <div style="text-align: center; font-size: 8pt;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="ze3d9c208ecf84ed197b5820e56331512">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">Maryland</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 12pt; font-weight: bold;">27-5107901</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(State or Other Jurisdiction of</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt;">Incorporation or Organization)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">100 Jericho Quadrangle, Suite 100</font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Jericho, New York 11753 </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"></font><font style="font-size: 8pt;">(Address of Principal Executive Offices)</font><font style="font-weight: bold;"></font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;"> <br>
      </font></div>
    <div style="text-align: center; font-size: 12pt;"><font style="font-weight: bold;">Esquire Financial Holdings, Inc. 2024 Equity Incentive Plan</font></div>
    <div style="text-align: center;"><font style="font-size: 8pt;">(Full Title of the Plan)</font></div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center;">Copies to:</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z4e8212eff5914b7cbe7923f426ecf592">

        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Andrew C. Sagliocca</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">John J. Gorman, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">President and Chief Executive Officer</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">D. Max Seltzer, Esq.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Esquire Financial Holdings, Inc.</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Luse Gorman, PC</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">100 Jericho Quadrangle, Suite 100</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">5335 Wisconsin Ave., N.W., Suite 780</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Jericho, New York 11753</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Washington, DC 20015-2035</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(516) 535-2002</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(202) 274-2000</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">(Name, Address and Telephone</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: center;">Number of Agent for Service)</div>
          </td>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify;">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 &#8220;large
      accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z49e6d2a1443342b78e076a501e56c682">

        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Large accelerated filer &#9744;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Non-accelerated filer&#160; &#8999;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">
            <div>Smaller reporting company&#8999;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.66%; vertical-align: top;">
            <div>Emerging growth company &#9744;</div>
          </td>
          <td style="width: 33.34%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="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. &#9744;</div>
    <div><br>
    </div>
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    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART I.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Items 1 and 2.&#160; Plan Information; and Registrant Information and Employee Plan Annual Information</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Esquire Financial Holdings, Inc. 2024 Equity
      Incentive Plan (the &#8220;Plan&#8221;) as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Such documents are not being filed with the Commission but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
    <div style="text-align: justify; margin-bottom: 12pt;"><font style="font-weight: bold;">PART II.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 72pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-weight: bold;">INFORMATION


        REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 3.&#160; Incorporation of Documents by Reference</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The following documents previously filed by Esquire Financial Holdings, Inc. (the &#8220;Company&#8221;) with the Commission under the Securities Exchange Act of 1934, as amended (the
      &#8220;Exchange Act&#8221;), are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form&#160;8-K,&#160;unless otherwise indicated therein, including any exhibits included with such
      Items):</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(a)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1531031/000155837024004363/esq-20231231x10k.htm">Annual Report on Form 10-K for the year ended December 31, 2023</a>, filed with the Commission on March 29, 2024 (File No. 001-38131);</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">(b)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1531031/000155837024007806/esq-20240331x10q.htm">Quarterly Report on Form&#160;10-Q&#160;for the quarter ended March&#160;31, 2024</a>, filed with the Commission on May 10, 2024 (File No. 001-38131);</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(c)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The Company&#8217;s Current Reports on Form 8-K filed with the Commission on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001531031/000155837024000044/esq-20240103x8k.htm"> January 4, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001531031/000155837024000196/esq-20240111x8k.htm">January 11,
        2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001531031/000155837024000673/esq-20240131x8k.htm">January 31, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001531031/000155837024001919/esq-20240228x8k.htm">February 28, 2024</a>; <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0001531031/000155837024005781/esq-20240425x8k.htm">April 25,
        2024</a>; and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1531031/000094337424000223/form8k.htm">May 30, 2024</a> (File No. for all 001-38131); and</div>
    <div style="text-indent: 36pt; margin-bottom: 12pt;">(d)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>The description of the Company&#8217;s common stock contained in the <a href="https://www.sec.gov/Archives/edgar/data/1531031/000157104917006228/t1701939x2_8-a12b.htm">Registration Statement on Form 8-A</a> filed with the Commission on June 26, 2017 (File No. 001-38131), including any subsequent amendments or reports
      filed for the purpose of updating such description.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and 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 incorporated by reference into this Registration Statement and to be a
      part thereof from the date of the filing of such documents.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or
      supersedes such statement.&#160; 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 and the prospectus.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 4.&#160; Description of Securities</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Not applicable.</div>
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    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 5.&#160; Interests of Named Experts and Counsel</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">None.</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;">Item 6.&#160; Indemnification of Directors and Officers</div>
    <div style="text-align: justify; margin-bottom: 12pt;">Articles 10 and 11 of the Articles of Incorporation of Esquire Financial Holdings, Inc. (the &#8220;Corporation&#8221;) set forth circumstances under which directors, officers, employees and agents of the
      Corporation may be insured or indemnified against liability which they incur in their capacities as such:</div>
    <div style="text-align: justify; margin-bottom: 12pt; font-weight: bold;"><u>ARTICLE 10. Indemnification, etc. of Directors and Officers.</u></div>
    <div>
      <div style="text-align: justify;"><font style="font-weight: bold;">A.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font><font style="font-weight: bold;">Indemnification.&#160;&#160;</font>The Corporation shall indemnify (1) its current and former directors and officers, whether serving the Corporation or at its request any other entity, to the
        fullest extent required or permitted by the MGCL now or hereafter in force, including the advancement of expenses under the procedures and to the fullest extent permitted by law, and (2)&#160;other employees and agents to such extent as shall be
        authorized by the Board of Directors and permitted by law; provided, however, that, except as provided in Section&#160;B hereof with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such indemnitee in
        connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.&#160; The right to indemnification conferred in Section A of this Article
        10 shall included the right to be paid by the Corporation the expenses incurred in defending any such proceeding in advance of its final disposition (hereinafter an &#8220;advancement of expenses&#8221;); provided, however, that if the MGCL requires an
        advancement of expenses incurred by an indemnitee in his or her capacity as a director or officers (and not in any other capacity in which service was or is rendered by such indemnitee, including, without limitation, service to an employee benefit
        plan) shall be made only upon delivery to the Corporation of a written undertaking (hereinafter an &#8220;undertaking&#8221;), by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately be determined by a final judicial
        decision from which there is no further right to appeal that such indemnitee is not entitled to be indemnified for such expenses under Section A of this Article 10 or otherwise.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-weight: bold;">B.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font><font style="font-weight: bold;">Procedure.&#160;&#160;</font>If a claim under Section&#160;A of this Article&#160;10 is not paid in full by the Corporation within 60 days after a written claim has been received by the Corporation, except in
        the case of a claim for an advancement of expenses, in which case the applicable period shall be 20 days, the indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid amount of the claim.&#160; If successful in
        whole or in part in any such suit, or in a suit brought by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the indemnitee shall also be entitled to be reimbursed the expense of prosecuting or defending
        such suit.&#160; It shall be a defense to any action for advancement of expenses that the Corporation has not received both (i) an undertaking as required by law to repay such advances in the event it shall ultimately be determined that the standard of
        conduct has not been met and (ii)&#160;a written affirmation by the indemnitee of his good faith belief that the standard of conduct necessary for indemnification by the Corporation has been met.&#160; In (i) any suit brought by the indemnitee to enforce a
        right to indemnification hereunder (but not in a suit brought by the indemnitee to enforce a right to an advancement of expenses) it shall be a defense that, and (ii)&#160;any suit by the Corporation to recover an advancement of expenses pursuant to the
        terms of an undertaking the Corporation shall be entitled to recover such expenses upon a final adjudication that, the indemnitee has not met the applicable standard for indemnification set forth in the MGCL.&#160; Neither the failure of the Corporation
        (including its Board of Directors, independent legal counsel, or its stockholders) to have made a determination prior to the commencement of such suit that indemnification of the indemnitee is proper in the circumstances because the indemnitee has
        met the applicable standard of conduct set forth in the MGCL, nor an actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard
        of conduct, shall create a presumption that the indemnitee has not met the applicable standard of conduct or, in the case of such a suit brought by the indemnitee, be a defense to such suit.&#160; In any suit brought by the indemnitee to enforce a right
        to indemnification or to an advancement of expenses hereunder, or by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of proving that the indemnitee is not entitled to be indemnified, or to
        such advancement of expenses, under this Article&#160;10 or otherwise shall be on the Corporation.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-weight: bold;">C.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font><font style="font-weight: bold;">Non-Exclusivity.&#160;&#160;</font>The rights to indemnification and to the advancement of expenses conferred in this Article&#160;10 shall not be exclusive of any other right which any Person may have
        or hereafter acquire under any</div>
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        <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">2</font></div>
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      <div style="text-align: justify;">statute, these Articles, the Corporation&#8217;s Bylaws, any agreement, any vote of stockholders or the Board of Directors, or otherwise.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-weight: bold;">D.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font><font style="font-weight: bold;">Insurance.&#160;&#160;</font>The Corporation may maintain insurance, at its expense, to protect itself and any director, officer, employee or agent of the Corporation or another corporation,
        partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether or not the Corporation would have the power to indemnify such Person against such expense, liability or loss under the MGCL.</div>
      <div><br>
      </div>
      <div style="text-align: justify;"><font style="font-weight: bold;">E.</font><font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font><font style="font-family: 'Times New Roman', serif; font-size: 1pt;">&#160;</font><font style="font-weight: bold;">Miscellaneous.&#160;&#160;</font>The Corporation shall not be liable for any payment under this Article&#160;10 in connection with a claim made by any indemnitee to the extent such indemnitee has
        otherwise actually received payment under any insurance policy, agreement, or otherwise, of the amounts otherwise indemnifiable hereunder.&#160; The rights to indemnification and to the advancement of expenses conferred in Sections&#160;A and B of this
        Article&#160;10 shall be contract rights and such rights shall continue as to an indemnitee who has ceased to be a director or officer and shall inure to the benefit of the indemnitee&#8217;s heirs, executors and administrators.</div>
      <div><br>
      </div>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Any repeal or modification of this Article&#160;10 shall not in any way diminish any rights to indemnification or advancement of expenses of such director or officer or the
      obligations of the Corporation arising hereunder with respect to events occurring, or claims made, while this Article&#160;11 is in force.</div>
    <div>
      <div style="text-align: justify; text-indent: 36pt;"><font style="font-weight: bold;">ARTICLE&#160;11.&#160; Limitation of Liability.&#160;&#160;</font>An officer or director of the Corporation, as such, shall not be liable to the Corporation or its stockholders for
        money damages, except (A)&#160;to the extent that it is proved that the Person actually received an improper benefit or profit in money, property or services for the amount of the benefit or profit in money, property or services actually received; (B)
        to the extent that a judgment or other final adjudication adverse to the Person is entered in a proceeding based on a finding in the proceeding that the Person&#8217;s action, or failure to act, was the result of active and deliberate dishonesty and was
        material to the cause of action adjudicated in the proceeding; or (C)&#160;to the extent otherwise provided by the MGCL.&#160; If the MGCL is amended to further eliminate or limit the Personal liability of officers and directors, then the liability of
        officers and directors of the Corporation shall be eliminated or limited to the fullest extent permitted by the MGCL, as so amended.</div>
      <div><br>
      </div>
      <div style="text-align: justify; text-indent: 36pt;">Any repeal or modification of the foregoing paragraph by the stockholders of the Corporation shall not adversely affect any right or protection of a director or officer of the Corporation existing
        at the time of such repeal or modification.</div>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 7.&#160; Exemption From Registration Claimed.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">Not applicable.</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-weight: bold;">Item 8.&#160; List of Exhibits.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z26922895323743eb9f110e5453cc4a0d">

        <tr>
          <td style="width: 19.92%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Regulation S-K</div>
            <div style="text-align: center;">Exhibit Number</div>
          </td>
          <td style="width: 2.82%; vertical-align: bottom;">&#160;</td>
          <td style="width: 77.26%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center;">Document</div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1531031/000157104917005526/t1701677_s1.htm">4</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1531031/000157104917005526/t1701677_s1.htm">Form of Common Stock Certificate (incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1
                (File No. 333-218372) originally filed by the Company under the Securities Act with the Commission on May 31, 2017, and all amendments or reports filed for the purpose of updating such description)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8061324.htm">5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex5-s8061324.htm">Opinion of Luse Gorman, PC</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1531031/000155837024005276/esq-20240530xdef14a.htm">10.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1531031/000155837024005276/esq-20240530xdef14a.htm">Esquire Financial Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Appendix A to the proxy statement for
                the Annual Meeting of Stockholders of Esquire Financial Holdings, Inc. filed under the Exchange Act on April 18, 2024 (File No. 001-38131))</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-2_s8061324.htm">10.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex10-2_s8061324.htm">Form of Restricted Stock Award Agreement</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-3_s8061324.htm">10.3</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex10-3_s8061324.htm">Form of Incentive Stock Option Award Agreement</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">3</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" id="z33bf16fb6fc1487c8000ffa7a184c0ea">

        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-4_s8061324.htm">10.4</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex10-4_s8061324.htm">Form of Non-Qualified Stock Option Award Agreement</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex10-5_s8061324.htm">10.5</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex10-5_s8061324.htm">Form of Performance-Based Restricted Stock Unit Agreement</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex5-s8061324.htm">23.1</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex5-s8061324.htm">Consent of Luse Gorman, PC (contained in Exhibit 5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex23-2_s8061324.htm">23.2</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex23-2_s8061324.htm">Consent of Crowe LLP (Independent Registered Public Accounting Firm)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="#POWEROFATTORNEY">Power of Attorney (contained on signature page)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">&#160;</td>
          <td style="width: 2.82%; vertical-align: top;">&#160;</td>
          <td style="width: 77.26%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 19.92%; vertical-align: top;">
            <div style="text-align: center;"><a href="ex107-s8061324.htm">107</a></div>
          </td>
          <td style="width: 2.82%; vertical-align: top;"><br>
          </td>
          <td style="width: 77.26%; vertical-align: top;">
            <div><a href="ex107-s8061324.htm">Filing Fee Table</a></div>
          </td>
        </tr>

    </table>
    <div style="font-size: 8pt;">____________________________________</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z36304a8d94c147618d8c0131bc6ee401">

        <tr>
          <td style="width: 72pt; vertical-align: top; font-weight: bold;">Item 9.</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div style="font-weight: bold;">Undertakings</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">The undersigned registrant hereby undertakes:</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">1.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>To file, during any period in which offers or sales are
      being made, a post-effective amendment to the Registration Statement:</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(i)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>to include any prospectus required by Section 10(a)(3) of
      the Securities Act;</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(ii)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>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.&#160;
      Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
      offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) (section 230.424(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 &#8220;Calculation of Registration Fees&#8221; table in the effective registration statement;</div>
    <div style="text-align: justify; text-indent: 72pt; margin-bottom: 12pt;">(iii)<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>to include any material information with respect to the
      plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">provided, however, that paragraphs 1(i) and 1(ii) above do not apply if the information required to be included in a post-effective amendment by these paragraphs is contained in
      reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">2.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>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 <font style="font-style: italic;">bona fide</font> offering thereof;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">3.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>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;</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">4.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>That, for purposes of determining any liability under the
      Securities Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or 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 <font style="font-style: italic;">bona fide</font> offering thereof; and</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">5.<font style="display: inline-block; text-indent: 0px; font-size: 1px; width: 36pt" class="TRGRRTFtoHTMLTab">&#160;</font>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.&#160; 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</div>
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      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">4</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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    <div style="text-align: justify; margin-bottom: 12pt;">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.</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="text-align: center;" class="BRPFPageNumberArea"><font style="font-family: 'Times New Roman',Times,serif; font-size: 8pt; font-weight: normal; font-style: normal;" class="BRPFPageNumber">5</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;"><font style="font-weight: bold;">The Registrant.</font>&#160; 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 on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in Jericho, New York, on this 14<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup>
      day of June, 2024.</div>
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        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify; font-weight: bold;">ESQUIRE FINANCIAL SERVICES, INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">
            <div style="text-align: right;">By:&#160;&#160; <br>
            </div>
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          <td style="width: 48.16%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;/s/ Andrew C. Sagliocca<br>
          </td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;">Andrew C. Sagliocca</div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;">Vice Chairman, President and Chief Executive Officer</div>
          </td>
        </tr>
        <tr>
          <td style="width: 41.92%; vertical-align: top;">&#160;</td>
          <td style="width: 9.92%; vertical-align: top;">&#160;</td>
          <td style="width: 48.16%; vertical-align: top;">
            <div style="text-align: justify;">(Duly Authorized Representative)</div>
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        </tr>

    </table>
    <div><br>
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    <div><br>
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    <div style="text-align: center; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">We, the undersigned directors and officers of Esquire Financial Holdings, Inc. (the &#8220;Company&#8221;) hereby severally constitute and appoint Andrew C. Sagliocca, as our true and lawful
      attorney and agent, to do any and all things in our names in the capacities indicated below which said Andrew C. Sagliocca may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, and any rules, regulations and
      requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be granted and shares of common stock to be issued upon the exercise of stock options to be granted under the Esquire Financial
      Holdings, Inc. 2024 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated below the registration statement and any and all amendments (including post-effective
      amendments) thereto; and we hereby approve, ratify and confirm all that said Andrew C. Sagliocca shall do or cause to be done by virtue thereof.</div>
    <div style="text-align: justify; text-indent: 36pt; margin-bottom: 12pt;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form S-8 has been signed by the following persons in the capacities on June 14, 2024.</div>
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        <tr>
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            <div style="text-align: center;">Signatures</div>
          </td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div>Title</div>
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          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top;">&#160;</td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">&#160;</td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top;">&#160;</td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">&#160;</td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">
            <div>Vice Chairman, Chief Executive</div>
          </td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top;">
            <div style="text-align: justify;">Andrew C. Sagliocca</div>
          </td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">
            <div>Officer, and President (Principal Executive Officer)</div>
          </td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top;">&#160;</td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">&#160;</td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top;">&#160;</td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">&#160;</td>
          <td style="width: 7.33%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 39.1%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;/s/ Michael Lacapria<br>
          </td>
          <td style="width: 7.34%; vertical-align: top;">&#160;</td>
          <td style="width: 46.23%; vertical-align: top;">
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Registration No. 333-_________
As filed with the Securities and Exchange Commission on June 14, 2024
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C.  20549
_________________________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Esquire Financial Holdings, Inc.
(Exact Name of Registrant as Specified in its Charter)
Maryland
27-5107901
(State or Other Jurisdiction of
(I.R.S. Employer Identification No.)
Incorporation or Organization)
100 Jericho Quadrangle, Suite 100
Jericho, New York 11753
(Address of Principal Executive Offices)
Esquire Financial Holdings, Inc. 2024 Equity Incentive Plan
(Full Title of the Plan)
Copies to:
Andrew C. Sagliocca
John J. Gorman, Esq.
President and Chief Executive Officer
D. Max Seltzer, Esq.
Esquire Financial Holdings, Inc.
Luse Gorman, PC
100 Jericho Quadrangle, Suite 100
5335 Wisconsin Ave., N.W., Suite 780
Jericho, New York 11753
Washington, DC 20015-2035
(516) 535-2002
(202) 274-2000
(Name, Address and Telephone
Number of Agent for Service)
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. ☐
PART I.
INFORMATION

        REQUIRED IN THE SECTION 10(a) PROSPECTUS
Items 1 and 2.  Plan Information; and Registrant Information and Employee Plan Annual Information
The documents containing the information specified in Part I of Form S-8 have been or will be sent or given to participants in the Esquire Financial Holdings, Inc. 2024 Equity
      Incentive Plan (the "Plan") as specified by Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act").
Such documents are not being filed with the Commission but constitute (along with the documents incorporated by reference into this Registration Statement pursuant to Item 3 of
      Part II hereof) a prospectus that meets the requirements of Section 10(a) of the Securities Act.
PART II.
INFORMATION

        REQUIRED IN THE REGISTRATION STATEMENT
Item 3.  Incorporation of Documents by Reference
The following documents previously filed by Esquire Financial Holdings, Inc. (the "Company") with the Commission under the Securities Exchange Act of 1934, as amended (the
      "Exchange Act"), are incorporated herein by reference (other than any such documents or portions thereof that are furnished under Item 2.02 or Item 7.01 of Form 8-K, unless otherwise indicated therein, including any exhibits included with such
      Items):
(a)
The Company's
Annual Report on Form 10-K for the year ended December 31, 2023
, filed with the Commission on March 29, 2024 (File No. 001-38131);
(b)
The Company's
Quarterly Report on Form 10-Q for the quarter ended March 31, 2024
, filed with the Commission on May 10, 2024 (File No. 001-38131);
(c)
The Company's Current Reports on Form 8-K filed with the Commission on
January 4, 2024
;
January 11,
        2024
;
January 31, 2024
;
February 28, 2024
;
April 25,
        2024
; and
May 30, 2024
(File No. for all 001-38131); and
(d)
The description of the Company's common stock contained in the
Registration Statement on Form 8-A
filed with the Commission on June 26, 2017 (File No. 001-38131), including any subsequent amendments or reports
      filed for the purpose of updating such description.
All documents subsequently filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act, after the date hereof, and 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 incorporated by reference into this Registration Statement and to be a
      part thereof from the date of the filing of such documents.
Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of
      this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein 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 and the prospectus.
All information appearing in this Registration Statement and the prospectus is qualified in its entirety by the detailed information, including financial statements, appearing in
      the documents incorporated herein or therein by reference.
Item 4.  Description of Securities
Not applicable.
Item 5.  Interests of Named Experts and Counsel
None.
Item 6.  Indemnification of Directors and Officers
Articles 10 and 11 of the Articles of Incorporation of Esquire Financial Holdings, Inc. (the "Corporation") set forth circumstances under which directors, officers, employees and agents of the
      Corporation may be insured or indemnified against liability which they incur in their capacities as such:
ARTICLE 10. Indemnification, etc. of Directors and Officers.
A.
Indemnification.
The Corporation shall indemnify (1) its current and former directors and officers, whether serving the Corporation or at its request any other entity, to the
        fullest extent required or permitted by the MGCL now or hereafter in force, including the advancement of expenses under the procedures and to the fullest extent permitted by law, and (2) other employees and agents to such extent as shall be
        authorized by the Board of Directors and permitted by law; provided, however, that, except as provided in Section B hereof with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such indemnitee in
        connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.  The right to indemnification conferred in Section A of this Article
        10 shall included the right to be paid by the Corporation the expenses incurred in defending any such proceeding in advance of its final disposition (hereinafter an "advancement of expenses"); provided, however, that if the MGCL requires an
        advancement of expenses incurred by an indemnitee in his or her capacity as a director or officers (and not in any other capacity in which service was or is rendered by such indemnitee, including, without limitation, service to an employee benefit
        plan) shall be made only upon delivery to the Corporation of a written undertaking (hereinafter an "undertaking"), by or on behalf of such indemnitee, to repay all amounts so advanced if it shall ultimately be determined by a final judicial
        decision from which there is no further right to appeal that such indemnitee is not entitled to be indemnified for such expenses under Section A of this Article 10 or otherwise.
B.
Procedure.
If a claim under Section A of this Article 10 is not paid in full by the Corporation within 60 days after a written claim has been received by the Corporation, except in
        the case of a claim for an advancement of expenses, in which case the applicable period shall be 20 days, the indemnitee may at any time thereafter bring suit against the Corporation to recover the unpaid amount of the claim.  If successful in
        whole or in part in any such suit, or in a suit brought by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the indemnitee shall also be entitled to be reimbursed the expense of prosecuting or defending
        such suit.  It shall be a defense to any action for advancement of expenses that the Corporation has not received both (i) an undertaking as required by law to repay such advances in the event it shall ultimately be determined that the standard of
        conduct has not been met and (ii) a written affirmation by the indemnitee of his good faith belief that the standard of conduct necessary for indemnification by the Corporation has been met.  In (i) any suit brought by the indemnitee to enforce a
        right to indemnification hereunder (but not in a suit brought by the indemnitee to enforce a right to an advancement of expenses) it shall be a defense that, and (ii) any suit by the Corporation to recover an advancement of expenses pursuant to the
        terms of an undertaking the Corporation shall be entitled to recover such expenses upon a final adjudication that, the indemnitee has not met the applicable standard for indemnification set forth in the MGCL.  Neither the failure of the Corporation
        (including its Board of Directors, independent legal counsel, or its stockholders) to have made a determination prior to the commencement of such suit that indemnification of the indemnitee is proper in the circumstances because the indemnitee has
        met the applicable standard of conduct set forth in the MGCL, nor an actual determination by the Corporation (including its Board of Directors, independent legal counsel, or its stockholders) that the indemnitee has not met such applicable standard
        of conduct, shall create a presumption that the indemnitee has not met the applicable standard of conduct or, in the case of such a suit brought by the indemnitee, be a defense to such suit.  In any suit brought by the indemnitee to enforce a right
        to indemnification or to an advancement of expenses hereunder, or by the Corporation to recover an advancement of expenses pursuant to the terms of an undertaking, the burden of proving that the indemnitee is not entitled to be indemnified, or to
        such advancement of expenses, under this Article 10 or otherwise shall be on the Corporation.
C.
Non-Exclusivity.
The rights to indemnification and to the advancement of expenses conferred in this Article 10 shall not be exclusive of any other right which any Person may have
        or hereafter acquire under any
2
statute, these Articles, the Corporation's Bylaws, any agreement, any vote of stockholders or the Board of Directors, or otherwise.
D.
Insurance.
The Corporation may maintain insurance, at its expense, to protect itself and any director, officer, employee or agent of the Corporation or another corporation,
        partnership, joint venture, trust or other enterprise against any expense, liability or loss, whether or not the Corporation would have the power to indemnify such Person against such expense, liability or loss under the MGCL.
E.
Miscellaneous.
The Corporation shall not be liable for any payment under this Article 10 in connection with a claim made by any indemnitee to the extent such indemnitee has
        otherwise actually received payment under any insurance policy, agreement, or otherwise, of the amounts otherwise indemnifiable hereunder.  The rights to indemnification and to the advancement of expenses conferred in Sections A and B of this
        Article 10 shall be contract rights and such rights shall continue as to an indemnitee who has ceased to be a director or officer and shall inure to the benefit of the indemnitee's heirs, executors and administrators.
Any repeal or modification of this Article 10 shall not in any way diminish any rights to indemnification or advancement of expenses of such director or officer or the
      obligations of the Corporation arising hereunder with respect to events occurring, or claims made, while this Article 11 is in force.
ARTICLE 11.  Limitation of Liability.
An officer or director of the Corporation, as such, shall not be liable to the Corporation or its stockholders for
        money damages, except (A) to the extent that it is proved that the Person actually received an improper benefit or profit in money, property or services for the amount of the benefit or profit in money, property or services actually received; (B)
        to the extent that a judgment or other final adjudication adverse to the Person is entered in a proceeding based on a finding in the proceeding that the Person's action, or failure to act, was the result of active and deliberate dishonesty and was
        material to the cause of action adjudicated in the proceeding; or (C) to the extent otherwise provided by the MGCL.  If the MGCL is amended to further eliminate or limit the Personal liability of officers and directors, then the liability of
        officers and directors of the Corporation shall be eliminated or limited to the fullest extent permitted by the MGCL, as so amended.
Any repeal or modification of the foregoing paragraph by the stockholders of the Corporation shall not adversely affect any right or protection of a director or officer of the Corporation existing
        at the time of such repeal or modification.
Item 7.  Exemption From Registration Claimed.
Not applicable.
Item 8.  List of Exhibits.
Regulation S-K
Exhibit Number
Document
4
Form of Common Stock Certificate (incorporated by reference to Exhibit 4 to the Registration Statement on Form S-1
                (File No. 333-218372) originally filed by the Company under the Securities Act with the Commission on May 31, 2017, and all amendments or reports filed for the purpose of updating such description)
5
Opinion of Luse Gorman, PC
10.1
Esquire Financial Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Appendix A to the proxy statement for
                the Annual Meeting of Stockholders of Esquire Financial Holdings, Inc. filed under the Exchange Act on April 18, 2024 (File No. 001-38131))
10.2
Form of Restricted Stock Award Agreement
10.3
Form of Incentive Stock Option Award Agreement
3
10.4
Form of Non-Qualified Stock Option Award Agreement
10.5
Form of Performance-Based Restricted Stock Unit Agreement
23.1
Consent of Luse Gorman, PC (contained in Exhibit 5)
23.2
Consent of Crowe LLP (Independent Registered Public Accounting Firm)
24
Power of Attorney (contained on signature page)
107
Filing Fee Table
____________________________________
Item 9.
Undertakings
The undersigned registrant hereby undertakes:
1.
To file, during any period in which offers or sales are
      being made, a post-effective amendment to the Registration Statement:
(i)
to include any prospectus required by Section 10(a)(3) of
      the Securities Act;
(ii)
to reflect in the prospectus any facts or events arising
      after the effective date of the registration statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. 
      Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum
      offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) (section 230.424(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 Fees" table in the effective registration statement;
(iii)
to include any material information with respect to the
      plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;
provided, however, that paragraphs 1(i) and 1(ii) above do not apply if the information required to be included in a post-effective amendment by these paragraphs is contained in
      reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this 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;
4.
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 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; and
5.
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
4
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.
5
SIGNATURES
The Registrant.
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 on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in Jericho, New York, on this 14
th
day of June, 2024.
ESQUIRE FINANCIAL SERVICES, INC.
By:
/s/ Andrew C. Sagliocca
Andrew C. Sagliocca
Vice Chairman, President and Chief Executive Officer
(Duly Authorized Representative)
POWER OF ATTORNEY
We, the undersigned directors and officers of Esquire Financial Holdings, Inc. (the "Company") hereby severally constitute and appoint Andrew C. Sagliocca, as our true and lawful
      attorney and agent, to do any and all things in our names in the capacities indicated below which said Andrew C. Sagliocca may deem necessary or advisable to enable the Company to comply with the Securities Act of 1933, and any rules, regulations and
      requirements of the Securities and Exchange Commission, in connection with the registration of shares of common stock to be granted and shares of common stock to be issued upon the exercise of stock options to be granted under the Esquire Financial
      Holdings, Inc. 2024 Equity Incentive Plan, including specifically, but not limited to, power and authority to sign for us in our names in the capacities indicated below the registration statement and any and all amendments (including post-effective
      amendments) thereto; and we hereby approve, ratify and confirm all that said Andrew C. Sagliocca shall do or cause to be done by virtue thereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement on Form S-8 has been signed by the following persons in the capacities on June 14, 2024.
Signatures
Title
/s/ Andrew C. Sagliocca
Vice Chairman, Chief Executive
Andrew C. Sagliocca
Officer, and President (Principal Executive Officer)
/s/ Michael Lacapria
Senior Vice President and Chief
Michael Lacapria
Financial Officer (Principal Financial and Accounting Officer)
/s/ Anthony Coelho
Chairman of the Board
Anthony Coelho
/s/ Todd Deutsch
Director
Todd Deutsch
/s/ Joseph Melohn
Director
Joseph Melohn
6
/s/ Robert J. Mitzman
Director
Robert J. Mitzman
/s/ Rena Nigam
Director
Rena Nigam
/s/ Richard T. Powers
Director
Richard T. Powers
/s/ Kevin C. Waterhouse
Director
Kevin C. Waterhouse
/s/ Selig Zises
Director
Selig Zises