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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>As filed with the Securities and Exchange Commission on January 8, 2024</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:right;margin:0pt;"><b>Registration No.</b>&nbsp;<b>333-</b>&nbsp;&nbsp;<b>_______</b>&nbsp;&nbsp;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>UNITED STATES</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SECURITIES AND EXCHANGE COMMISSION</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>WASHINGTON, D.C. 20549</b></p>

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<p style="font-family:Times New Roman;font-size:18pt;font-variant:normal;text-align:center;margin:0pt;"><b>FORM S-8</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</b></p>

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<p style="font-family: Times New Roman; font-size: 12pt; font-variant: normal; text-align: center; margin: 0pt;"><b>ReposiTrak, Inc.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Exact name of registrant as specified in its charter)</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>Nevada</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>37-1454128</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(State or Other Jurisdiction of</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(I.R.S. Employer</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Incorporation or Organization)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Identification No.)</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">5282 South Commerce Drive, Suite D292</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>Murray, Utah 84107</u></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Address of Principal Executive Offices)</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>ReposiTrak, Inc. 2023 Omnibus Equity Incentive Plan </b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>and</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><u>ReposiTrak, Inc. 2023 Employee Stock Purchase Plan</u></b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Full title of the plans)</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Randall K. Fields</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chief Executive Officer</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">ReposiTrak, Inc.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">5282 South Commerce Drive, Suite D292</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>Murray, Utah 84107</u></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Name and address of agent for service)</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><u>(435) 645-2000</u></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Telephone number, including area code, of agent for service)</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><i>Copies to:</i></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Daniel W. Rumsey, Esq.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Jack Kennedy, Esq.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Disclosure Law Group, a Professional Corporation</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">655 West Broadway, Suite 870</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">San Diego, CA 92101</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(619) 272-7050</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and "emerging growth company" in Rule 12b-2 of the Exchange Act.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Large&nbsp;Accelerated&nbsp;filer&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Accelerated&nbsp;filer&nbsp;&nbsp;&nbsp;&nbsp;</p>
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			<td style="vertical-align: top; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Non-accelerated&nbsp;filer&nbsp;&nbsp;&nbsp;&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9746;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Smaller&nbsp;reporting&nbsp;company&nbsp;&nbsp;&nbsp;&nbsp;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9746;</p>
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			<td style="vertical-align: top; width: 20%;">&nbsp;</td>
			<td style="vertical-align: top; width: 35%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Emerging growth company</p>
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			<td style="vertical-align: top; width: 10%;">
			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9744;</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">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;</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>EXPLANATORY NOTE</b></p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 36pt;">This Registration Statement on Form S-8 (this &#8220;<i>Registration Statement</i>&#8221;) is filed by ReposiTrak, Inc. (the &#8220;<i>Registrant</i>&#8221;) to register a total of 450,000 shares of its common stock, $0.01 par value per share (&#8220;<i>Common Stock</i>&#8221;), of which (i) up to 400,000 shares of Common Stock may be issued as awards under the Registrant&#8217;s 2023 Omnibus Equity Incentive Plan (the &#8220;<i>2023 Plan</i>&#8221;); and (ii) up to 50,000 shares of Common Stock may be issued under the Registrant&#8217;s 2023 Employee Stock Purchase Plan (the &#8220;<i>2023 ESPP</i>&#8221; and, together with the 2023 Plan, the &#8220;<i>Plans</i>&#8221;).</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">On August 29, 2023, the Board of Directors of the Registrant (the &#8220;<i>Board</i>&#8221;) approved the Plans, and the Plans were approved by shareholders on November 20, 2023 at the Registrant&#8217;s 2023 Annual Meeting of Shareholders.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART I</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</b>&nbsp;</p>

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			<p style="margin: 0pt; text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><b>Item 1.</b></p>
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			<p style="margin: 0pt; text-align: justify; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><b>Plan Information.</b></p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The information called for by Part I of Form&nbsp;S-8&nbsp;is omitted from this Registration Statement in accordance with Rule 428 of the Securities Act of 1933, as amended (the &#8220;<i>Securities Act</i>&#8221;), and the instructions to Form&nbsp;S-8.&nbsp;In accordance with the rules and regulations of the Securities and Exchange Commission (the &#8220;<i>Commission</i>&#8221;) and the instructions to Form&nbsp;S-8,&nbsp;such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>PART II</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></p>

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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b><b> 3.</b></p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Incorporation of Documents by Reference</b></p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The following documents, which have been previously filed by the Registrant with the Commission, are hereby incorporated by reference in this Registration Statement:</p>

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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9679;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">our Annual Report on Form 10-K for the year ended June 30, 2023, filed on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923027054/pcyg20230630_10k.htm" style="-sec-extract:exhibit;"><u>September 28, 2023</u></a>;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9679;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">our Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, filed on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923032047/pcyg20230930_10q.htm" style="-sec-extract:exhibit;"><u>November 14, 2023</u></a>;</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9679;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">our Current Reports on Form 8-K, filed on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923025702/pcyg20230912_8k.htm" style="-sec-extract:exhibit;"><u>September 12, 2023</u></a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923026310/pcyg20230915_8k.htm" style="-sec-extract:exhibit;"><u>September 19, 2023</u></a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923028469/pcyg20231017_8k.htm" style="-sec-extract:exhibit;"><u>October 18, 2023</u></a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923032556/trak20231120_8k.htm" style="-sec-extract:exhibit;"><u>November 20, 2023</u></a>; <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923034456/trak20231214_8k.htm" style="-sec-extract:exhibit;">December 14, 2023</a> and <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/50471/000143774923034743/trak20231218_8k.htm" style="-sec-extract:exhibit;">December 18, 2023</a>; and</p>
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			<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&#9679;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">the description of our common stock contained in the Registration Statement on Form 8-A filed pursuant to Section 12(b) of the Exchange Act on <a href="http://www.sec.gov/Archives/edgar/data/50471/000143774923028467/pcyg20231016_8a12b.htm" style="-sec-extract:exhibit;"><u>October 18, 2023</u></a>, including any amendment or report filed with the Commission for the purpose of updating this description.&nbsp;</p>
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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 36pt;">Until such time that a post-effective amendment to this Registration Statement has been filed which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold at the time of such amendment, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which is also deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p>

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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>4.</b></p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Description of Securities</b></p>
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		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify; text-indent: 36pt;">Not applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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			<td style="width: 36pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>5.</b></p>
			</td>
			<td style="width: auto;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Interests of Named Experts and Counsel</b></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: justify; text-indent: 36pt;">Not applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;">

		<tr style="vertical-align: top;">
			<td style="width: 36pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>6.</b></p>
			</td>
			<td style="width: auto;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Indemnification of Directors and Officers</b></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;"><b><i>Limitations of liability and indemnification</i></b></p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Our amended and restated bylaws (&#8220;<i>Bylaws</i>&#8221;) provide that we will indemnify our directors, officers and employees to the fullest extent permitted by the Nevada Revised Statutes (&#8220;<i>NRS</i>&#8221;).</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">If the NRS are amended to authorize corporate action further eliminating or limiting the personal liability of a director, then the liability of our directors will be eliminated or limited to the fullest extent permitted by the NRS, as so amended. Our Articles of Incorporation do not eliminate a director&#8217;s duty of care and, in appropriate circumstances, equitable remedies, such as injunctive or other forms of non-monetary relief, will remain available under the NRS. This provision also does not affect a director&#8217;s responsibilities under any other laws, such as the federal securities laws or other state or federal laws. Under our bylaws, we are empowered to enter into indemnification agreements with our directors, officers and employees to purchase insurance on behalf of any person whom we are required or permitted to indemnify.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">In addition to the indemnification required in our bylaws, we have entered into indemnification agreements with each of the individuals serving on our board of directors. These agreements provide for the indemnification of our directors to the fullest extent permitted by law. We believe that these bylaw provisions and indemnification agreements are necessary to attract and retain qualified persons as directors, officers and employees. We also maintain directors&#8217; and officers&#8217; liability insurance.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">The limitation of liability and indemnification provisions in our bylaws may discourage stockholders from bringing a lawsuit against our directors and officers for breach of their fiduciary duties. They may also reduce the likelihood of derivative litigation against our directors and officers, even though an action, if successful, might benefit us and our stockholders. Further, a stockholder&#8217;s investment may be adversely affected to the extent that we pay the costs of settlement and damage awards against our directors and officers pursuant to these indemnification provisions.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and certain employees pursuant to the foregoing provisions, or otherwise, we have been advised that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:36pt;">There is no pending litigation or proceeding naming us or any of our directors or officers as to which indemnification is being sought, nor are we aware of any pending or threatened litigation that may result in claims for indemnification.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;">

		<tr style="vertical-align: top;">
			<td style="width: 36pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>7.</b></p>
			</td>
			<td style="width: auto;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Exemption from Registration Claimed</b></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; margin: 0pt; text-indent: 36pt;">Not applicable.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<div class="PGBK" style="width: 100%; margin-left: 0pt; margin-right: 0pt">
<div class="PGFTR" style="text-align: center; width: 100%">
<div class="hf-row">
<div class="hf-cell PGNUM">&nbsp;</div>
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<hr style="PAGE-BREAK-AFTER: always; border: none; width: 100%; height: 2px; color: #000000; background-color: #000000">
<div class="PGHDR" style="text-align: left; width: 100%">
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<div class="hf-cell TOCLink">&nbsp;</div>
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<p style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; margin: 0pt; text-align: left">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="width: 100%; text-indent: 0px;">

		<tr style="vertical-align: top;">
			<td style="width: 36pt;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>8.</b></p>
			</td>
			<td style="width: auto;">
			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Exhibits</b></p>
			</td>
		</tr>

</table>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font-family: Times New Roman; font-size: 10pt; width: 100%;">

		<tr>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Exhibit </b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>No.</b></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Document Description</b>&nbsp;&nbsp;</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="border-bottom: 1px solid rgb(0, 0, 0); vertical-align: bottom; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Incorporation by Reference</b>&nbsp;&nbsp;</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">3.1</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000103883802000459/def14c060502.txt" style="-sec-extract:exhibit;">Articles of Incorporation</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference from the Registrant&#8217;s Definitive Proxy Statement on Schedule 14C dated June 5, 2002.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">3.2</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000103883805000964/ex33q093005.txt" style="-sec-extract:exhibit;">Certificate of Amendment</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference from Exhibit 3.3 to the Registrant&#8217;s Quarterly Report on Form 10-QSB for the quarter ended Sept 30, 2005, dated November 10, 2005.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">3.4</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000103883806000769/ex34k063006.htm" style="-sec-extract:exhibit;">Certificate of Amendment</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference from Exhibit 3.4 to the Registrant&#8217;s Annual Report on Form 10-KSB for the year ended June 30, 2006, dated September 29, 2006.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%; text-align: center;">3.5</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000143774923034743/ex_607812.htm" style="-sec-extract:exhibit;">Articles of Merger</a></td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">Incorporated by reference from Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K dated December 18, 2023.</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">3.5</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000165495416003022/ex3-1.htm" style="-sec-extract:exhibit;">Amended and Restated Bylaws</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference from Exhibit 3.1 the Registrant&#8217;s Current Report on Form 8-K dated October 21, 2016.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">5.1</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_612765.htm" style="-sec-extract:exhibit;">Opinion of Disclosure Law Group, a Professional Corporation.</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Filed herewith.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.1</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_612710.htm" style="-sec-extract:exhibit;">Consent of Haynie &amp; Company, independent registered public accounting firm</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Filed herewith.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">23.2</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_612765.htm" style="-sec-extract:exhibit;">Consent of Disclosure Law Group, a Professional Corporation.</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Included in Exhibit 5.1.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">24.1</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="#POA" style="-sec-extract:exhibit;">Power of Attorney</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Included on the signature page of this Registration Statement.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">99.1</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000143774923027518/pcyg20230918_def14a.htm" style="-sec-extract:exhibit;">ReposiTrak, Inc. 2023 Omnibus Equity Incentive Plan&nbsp;</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference to Appendix A from the Registrant&#8217;s Definitive Information Statement, filed with the Commission on October 3, 2023.</p>
			</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 7%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">99.2</p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/50471/000143774923027518/pcyg20230918_def14a.htm" style="-sec-extract:exhibit;">ReposiTrak, Inc. 2023 Employee Stock Purchase Plan&nbsp;</a></p>
			</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Incorporated by reference to Appendix B from the Registrant&#8217;s Definitive Information Statement, filed with the Commission on October 3, 2023.</p>
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			<td style="vertical-align: top; width: 7%; text-align: center;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
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			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">&nbsp;</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
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			<td style="vertical-align: top; width: 7%; text-align: center;">107</td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 50%;"><a href="ex_612719.htm" style="-sec-extract:exhibit;">Filing Fee Table</a></td>
			<td style="vertical-align: bottom; width: 1%;">&nbsp;</td>
			<td style="vertical-align: top; width: 40%;">Filed herewith.</td>
			<td style="vertical-align: top; width: 1%;">&nbsp;</td>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Item</b>&nbsp;<b>9.</b></p>
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			<p style="font-family: 'Times New Roman', Times, serif;font-size: 10pt;font-variant:normal;margin:0pt;"><b>Undertakings</b></p>
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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt 0pt 0pt 9pt; text-indent: 0pt;">(a)&nbsp;&nbsp;&nbsp;The undersigned Registrant hereby undertakes:</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 45pt;">(1)&nbsp;&nbsp;&nbsp;To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 63pt;">(i)&nbsp;&nbsp;&nbsp;&nbsp;To include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act; and</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 63pt;">(ii)&nbsp;&nbsp;&nbsp;To reflect in the prospectus any facts or events arising after the effective date of this 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; and</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 63pt;">(iii)&nbsp;&nbsp;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; and</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 45pt;">(2)&nbsp;&nbsp;&nbsp;That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 45pt;">(3)&nbsp;&nbsp;&nbsp;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>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;"><i>Provided</i>, <i>however</i>, that paragraphs (1)(i) and (1)(ii) above 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 Securities Exchange Act that are incorporated by reference in the Registration Statement.</p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 18pt;">(b)&nbsp;&nbsp;&nbsp;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&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</p>

<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 18pt;">(c)&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>SIGNATURES</b></p>

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<p style="font-family: Times New Roman; font-size: 10pt; font-variant: normal; text-align: justify; margin: 0pt; text-indent: 36pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Murray, State of Utah, on January 8, 2024.</p>

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			<td style="vertical-align:top;width:25.4%;">&nbsp;</td>
			<td style="vertical-align:top;width:26.4%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>ReposiTrak, Inc.</b></p>
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			<td style="vertical-align:top;width:25.4%;">&nbsp;</td>
			<td style="vertical-align:middle;width:26.4%;">&nbsp;</td>
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			<td style="vertical-align:top;width:25.4%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By: <u>/s/ Randall K. Fields</u></p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Name: Randall K. Fields</p>
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			<td style="vertical-align:top;width:25.4%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Title: Chief Executive Officer</p>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b><a id="POA" name="POA" title="POA"></a>POWER OF ATTORNEY</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:justify;margin:0pt;text-indent:27pt;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Randall K. Fields and John Merrill, and each one of them, as his or her true and lawful&nbsp;attorneys-in-fact&nbsp;and agents, with full power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to sign any registration statement for the same offering covered by this registration statement that is to be effective on filing pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said&nbsp;attorneys-in-fact&nbsp;and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said&nbsp;attorneys-in-fact&nbsp;and agents or any of them, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:36pt;">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 dates indicated.</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Signature</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Title</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Date</p>
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			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Randall K.&nbsp;Fields</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chair of the Board and</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">January 8, 2024</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Randall K.&nbsp;Fields</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chief Executive Officer</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Principal Executive Officer)</p>
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			<td style="vertical-align:middle;width:13%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ John Merrill</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Chief Financial Officer&nbsp;</p>
			</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">January 8, 2024</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">John Merrill</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(Principal Financial Officer &amp;</p>
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			<td style="vertical-align: middle; width: 17.1%; text-align: center;">&nbsp;</td>
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			<td style="vertical-align:middle;width:13%;">&nbsp;</td>
			<td style="vertical-align:middle;width:21.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Principal Accounting Officer)</p>
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			<td style="vertical-align:middle;width:13%;">&nbsp;</td>
			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Robert W. Allen</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">January 8, 2024</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Robert W. Allen</p>
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			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">&nbsp;</td>
		</tr>
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			<td style="vertical-align:middle;width:13%;">&nbsp;</td>
			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">&nbsp;</td>
		</tr>
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			<td style="border-bottom:solid 1px #000000;vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Peter J. Larkin</p>
			</td>
			<td style="vertical-align:middle;width:21.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">January 8, 2024</td>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Peter J. Larkin</p>
			</td>
			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">&nbsp;</td>
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			<td style="vertical-align:middle;width:13%;">&nbsp;</td>
			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">&nbsp;</td>
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			<td style="border-bottom:solid 1px #000000;vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Ronald C. Hodge</p>
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			<td style="vertical-align:middle;width:21.8%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: middle; width: 17.1%; text-align: center;">January 8, 2024</td>
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			<td style="vertical-align:middle;width:13%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Ronald C. Hodge</p>
			</td>
			<td style="vertical-align:middle;width:21.8%;">&nbsp;</td>
			<td style="vertical-align:middle;width:17.1%;">&nbsp;</td>
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trak20240105_s8.htm
As filed with the Securities and Exchange Commission on January 8, 2024
Registration No.
333-
_______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
ReposiTrak, Inc.
(Exact name of registrant as specified in its charter)
Nevada
37-1454128
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
5282 South Commerce Drive, Suite D292
Murray, Utah 84107
(Address of Principal Executive Offices)
ReposiTrak, Inc. 2023 Omnibus Equity Incentive Plan
and
ReposiTrak, Inc. 2023 Employee Stock Purchase Plan
(Full title of the plans)
Randall K. Fields
Chief Executive Officer
ReposiTrak, Inc.
5282 South Commerce Drive, Suite D292
Murray, Utah 84107
(Name and address of agent for service)
(435) 645-2000
Telephone number, including area code, of agent for service)
Copies to:
Daniel W. Rumsey, Esq.
Jack Kennedy, Esq.
Disclosure Law Group, a Professional Corporation
655 West Broadway, Suite 870
San Diego, CA 92101
(619) 272-7050
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
This Registration Statement on Form S-8 (this "
Registration Statement
") is filed by ReposiTrak, Inc. (the "
Registrant
") to register a total of 450,000 shares of its common stock, $0.01 par value per share ("
Common Stock
"), of which (i) up to 400,000 shares of Common Stock may be issued as awards under the Registrant's 2023 Omnibus Equity Incentive Plan (the "
2023 Plan
"); and (ii) up to 50,000 shares of Common Stock may be issued under the Registrant's 2023 Employee Stock Purchase Plan (the "
2023 ESPP
" and, together with the 2023 Plan, the "
Plans
").
On August 29, 2023, the Board of Directors of the Registrant (the "
Board
") approved the Plans, and the Plans were approved by shareholders on November 20, 2023 at the Registrant's 2023 Annual Meeting of Shareholders.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information.
The information called for by Part I of Form S-8 is omitted from this Registration Statement in accordance with Rule 428 of the Securities Act of 1933, as amended (the "
Securities Act
"), and the instructions to Form S-8. In accordance with the rules and regulations of the Securities and Exchange Commission (the "
Commission
") and the instructions to Form S-8, such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item
3.
Incorporation of Documents by Reference
The following documents, which have been previously filed by the Registrant with the Commission, are hereby incorporated by reference in this Registration Statement:
●
our Annual Report on Form 10-K for the year ended June 30, 2023, filed on
September 28, 2023
;
●
our Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, filed on
November 14, 2023
;
●
our Current Reports on Form 8-K, filed on
September 12, 2023
,
September 19, 2023
,
October 18, 2023
,
November 20, 2023
;
December 14, 2023
and
December 18, 2023
; and
●
the description of our common stock contained in the Registration Statement on Form 8-A filed pursuant to Section 12(b) of the Exchange Act on
October 18, 2023
, including any amendment or report filed with the Commission for the purpose of updating this description.
Until such time that a post-effective amendment to this Registration Statement has been filed which indicates that all securities offered hereby have been sold or which deregisters all securities remaining unsold at the time of such amendment, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents. Any statement contained herein or in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which is also deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item
4.
Description of Securities
Not applicable.
Item
5.
Interests of Named Experts and Counsel
Not applicable.
Item
6.
Indemnification of Directors and Officers
Limitations of liability and indemnification
Our amended and restated bylaws ("
Bylaws
") provide that we will indemnify our directors, officers and employees to the fullest extent permitted by the Nevada Revised Statutes ("
NRS
").
If the NRS are amended to authorize corporate action further eliminating or limiting the personal liability of a director, then the liability of our directors will be eliminated or limited to the fullest extent permitted by the NRS, as so amended. Our Articles of Incorporation do not eliminate a director's duty of care and, in appropriate circumstances, equitable remedies, such as injunctive or other forms of non-monetary relief, will remain available under the NRS. This provision also does not affect a director's responsibilities under any other laws, such as the federal securities laws or other state or federal laws. Under our bylaws, we are empowered to enter into indemnification agreements with our directors, officers and employees to purchase insurance on behalf of any person whom we are required or permitted to indemnify.
In addition to the indemnification required in our bylaws, we have entered into indemnification agreements with each of the individuals serving on our board of directors. These agreements provide for the indemnification of our directors to the fullest extent permitted by law. We believe that these bylaw provisions and indemnification agreements are necessary to attract and retain qualified persons as directors, officers and employees. We also maintain directors' and officers' liability insurance.
The limitation of liability and indemnification provisions in our bylaws may discourage stockholders from bringing a lawsuit against our directors and officers for breach of their fiduciary duties. They may also reduce the likelihood of derivative litigation against our directors and officers, even though an action, if successful, might benefit us and our stockholders. Further, a stockholder's investment may be adversely affected to the extent that we pay the costs of settlement and damage awards against our directors and officers pursuant to these indemnification provisions.
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers and certain employees pursuant to the foregoing provisions, or otherwise, we have been advised that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.
There is no pending litigation or proceeding naming us or any of our directors or officers as to which indemnification is being sought, nor are we aware of any pending or threatened litigation that may result in claims for indemnification.
Item
7.
Exemption from Registration Claimed
Not applicable.
Item
8.
Exhibits
Exhibit
No.
Document Description
Incorporation by Reference
3.1
Articles of Incorporation
Incorporated by reference from the Registrant's Definitive Proxy Statement on Schedule 14C dated June 5, 2002.
3.2
Certificate of Amendment
Incorporated by reference from Exhibit 3.3 to the Registrant's Quarterly Report on Form 10-QSB for the quarter ended Sept 30, 2005, dated November 10, 2005.
3.4
Certificate of Amendment
Incorporated by reference from Exhibit 3.4 to the Registrant's Annual Report on Form 10-KSB for the year ended June 30, 2006, dated September 29, 2006.
3.5
Articles of Merger
Incorporated by reference from Exhibit 3.1 to the Registrant's Current Report on Form 8-K dated December 18, 2023.
3.5
Amended and Restated Bylaws
Incorporated by reference from Exhibit 3.1 the Registrant's Current Report on Form 8-K dated October 21, 2016.
5.1
Opinion of Disclosure Law Group, a Professional Corporation.
Filed herewith.
23.1
Consent of Haynie & Company, independent registered public accounting firm
Filed herewith.
23.2
Consent of Disclosure Law Group, a Professional Corporation.
Included in Exhibit 5.1.
24.1
Power of Attorney
Included on the signature page of this Registration Statement.
99.1
ReposiTrak, Inc. 2023 Omnibus Equity Incentive Plan
Incorporated by reference to Appendix A from the Registrant's Definitive Information Statement, filed with the Commission on October 3, 2023.
99.2
ReposiTrak, Inc. 2023 Employee Stock Purchase Plan
Incorporated by reference to Appendix B from the Registrant's Definitive Information Statement, filed with the Commission on October 3, 2023.
107
Filing Fee Table
Filed herewith.
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; and
(ii)   To reflect in the prospectus any facts or events arising after the effective date of this 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; 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; and
(2)   That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and
(3)   To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
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 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 Securities Exchange Act that are incorporated by reference in the Registration Statement.
(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 this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)   Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Murray, State of Utah, on January 8, 2024.
ReposiTrak, Inc.
By:
/s/ Randall K. Fields
Name: Randall K. Fields
Title: Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Randall K. Fields and John Merrill, and each one of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in their name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement, and to sign any registration statement for the same offering covered by this registration statement that is to be effective on filing pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
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 dates indicated.
Signature
Title
Date
/s/ Randall K. Fields
Chair of the Board and
January 8, 2024
Randall K. Fields
Chief Executive Officer
(Principal Executive Officer)
/s/ John Merrill
Chief Financial Officer
January 8, 2024
John Merrill
(Principal Financial Officer &
Principal Accounting Officer)
/s/ Robert W. Allen
Director
January 8, 2024
Robert W. Allen
/s/ Peter J. Larkin
Director
January 8, 2024
Peter J. Larkin
/s/ Ronald C. Hodge
Director
January 8, 2024
Ronald C. Hodge