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

<p style="font-family:Times New Roman;font-size:12pt;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</b>&nbsp;<b>S-8</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>REGISTRATION STATEMENT UNDER</b> <b>THE SECURITIES ACT OF 1933</b></p>

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<p style="font-family:Times New Roman;font-size:24pt;font-variant:normal;text-align:center;margin:0pt;"><b>Aterian, Inc.</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Exact name of registrant as specified in its charter)</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>Delaware</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>83-1739858</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>(State or other jurisdiction of</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>incorporation or organization)</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>(I.R.S. Employer</b></p>

			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Identification No.)</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>3340 Springfield Avenue Suite 200</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Summit, NJ07901</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Address of Principal Executive Offices) (Zip Code)</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>Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan</b></p>

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

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

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

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>350 Springfield Avenue Suite 200 Summit, NJ 07901</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(347)</b>&nbsp;<b>676-1681</b></p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>(Name, address and telephone number, including area code, of agent for service)</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><i>Copies to:</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>Christopher J. Porcelli</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>General Counsel</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>Aterian, Inc.</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>350 Springfield Avenue Suite 200</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>Summit, NJ, 07901</b></p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a&nbsp;non-accelerated&nbsp;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 &#8220;emerging growth company&#8221; in Rule&nbsp;12b-2&nbsp;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</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</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;">Non-accelerated filer</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</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;">Emerging&nbsp;growth&nbsp;company</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;">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&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;&#9746;</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;margin:0pt;text-indent:25pt;">Aterian, Inc. (the &#8220;Registrant&#8221;) has prepared this registration statement (this &#8220;Registration Statement&#8221;) in accordance with the requirements of Form&nbsp;S-8&nbsp;under the Securities Act to register 17,000,000 additional shares of Common Stock reserved for issuance under the Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan (the &#8220;2018 Plan&#8221;).</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:25pt;">Pursuant to the Registration Statements on Form&nbsp;S-8&nbsp;(File Nos.&nbsp;333-232087,&nbsp;333-251295,&nbsp;333-256612 and 333-270669)&nbsp;filed by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) on June&nbsp;13, 2019, December&nbsp;11, 2020, May&nbsp;28, 2021, March 28, 2022 and March 17, 2023 (the &#8220;Prior Registration Statements&#8221;), the Registrant previously registered an aggregate of 17,797,552 shares of Common Stock under the 2018 Plan.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:25pt;">In accordance with General Instruction E to Form&nbsp;S-8,&nbsp;the contents of the Prior Registration Statements are hereby incorporated by reference.</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;font-size:10pt;font-variant:normal;margin:0pt;"><b>ITEM</b>&nbsp;<b>3. INCORPORATION OF DOCUMENTS BY REFERENCE.</b></p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:25pt;">The following documents filed by the Registrant with the Commission are hereby incorporated by reference into this Registration Statement:</p>

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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(a)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The Registrant&#8217;s Annual Report on&nbsp;<a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924008398/ater20231231_10k.htm" style="-sec-extract:exhibit;"><u>Form</u></a><a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924008398/ater20231231_10k.htm" style="-sec-extract:exhibit;"><u>&nbsp;</u><u>10-K</u></a>&nbsp;for the fiscal year ended December&nbsp;31, 2023, filed with the Commission on March&nbsp;19, 2024;</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(b)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The Registrant&#8217;s Current Reports on Form&nbsp;8-K&nbsp;filed with the Commission on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924004176/ater20240214_8k.htm" style="-sec-extract:exhibit;">February 14, 2024</a>, <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924005455/ater20240223_8k.htm" style="-sec-extract:exhibit;">February 26, 2024</a> and <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924007469/ater20240311_8k.htm" style="-sec-extract:exhibit;">March 12, 2024</a>; and</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(c)</p>
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			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">The description of the Common Stock set forth in the Registrant&#8217;s Registration Statement on&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519170152/d760953d8a12b.htm" style="-sec-extract:exhibit;"><u>Form&nbsp;8-A</u>&nbsp;</a>(File&nbsp;No.&nbsp;001-38937),&nbsp;filed with the Commission on June&nbsp;11, 2019, including any amendments or reports filed for the purpose of updating such description, including the description of the Common Stock included as&nbsp;<a href="http://www.sec.gov/Archives/edgar/data/1757715/000156459022010668/ater-ex49_420.htm" style="-sec-extract:exhibit;"><u>Exhibit 4.9</u></a>&nbsp;to the Registrant&#8217;s Annual Report on <a href="http://www.sec.gov/ix?doc=/Archives/edgar/data/1757715/000143774924008398/ater20231231_10k.htm" style="-sec-extract:exhibit;">Form&nbsp;10-K</a>&nbsp;for the year ended December&nbsp;31, 2023, filed with the Commission on March&nbsp;19, 2024.</p>
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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:25pt;">All other reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the date of the filing of such reports and documents, except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under Items 2.02 or 7.01 of Form&nbsp;8-K&nbsp;that is not deemed filed under such provisions.</p>

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;text-indent:25pt;">For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</p>

<p style="font-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:25pt;">You should rely only on the information provided or incorporated by reference in this Registration Statement or any related prospectus. The Registrant has not authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement or any related prospectus is accurate as of any date other than the date on the front of the document.</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;margin:0pt;text-indent:25pt;">You may contact the Registrant in writing or orally to request copies of the above-referenced filings, without charge (excluding exhibits to such documents unless such exhibits are specifically incorporated by reference into the information incorporated into this Registration Statement). Requests for such information should be directed to:</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:center;margin:0pt;">Aterian, Inc.</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">350 Springfield Avenue Suite 200</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">Summit, NJ 079013</p>

<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">(347)&nbsp;676-1681</p>

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

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<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>ITEM</b>&nbsp;<b>8. EXHIBITS.</b></p>

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

		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: middle; width: 1614px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: 129px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Exhibit</b><br>
			<b>Number</b></p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;"><b>Description</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">3.1</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519173667/d826688dex31.htm" style="-sec-extract:exhibit;"><u>Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.1 to the Registrant&#8217;s Current Report on Form&nbsp;</u><u>8-K</u><u>&nbsp;</u><u>filed on June</u><u>&nbsp;</u><u>14, 2019 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">3.2</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312521142247/d180974dex31.htm" style="-sec-extract:exhibit;"><u>Certificate of Amendment to the Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.1 to the Registrant&#8217;s Current Report on Form&nbsp;</u><u>8-K</u><u>&nbsp;</u><u>filed on April</u><u>&nbsp;</u><u>30, 2021 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
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			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">3.3</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312521142247/d180974dex32.htm" style="-sec-extract:exhibit;"><u>Certificate of Correction of Certificate of Amendment to the Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.2 to the Registrant&#8217;s Current Report on Form&nbsp;8-K&nbsp;filed on April&nbsp;30, 2021 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">3.4</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312522165200/d339752dex31.htm" style="-sec-extract:exhibit;"><u>Third&nbsp;Amended and Restated Bylaws (previously filed as Exhibit 3.1&nbsp;to the Registrant&#8217;s Current Report on Form&nbsp;</u><u>8-K</u><u>&nbsp;</u><u>filed on June 1, 2022</u><u>&nbsp;and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">4.1</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519157090/d639806dex41.htm" style="-sec-extract:exhibit;"><u>Form of Common Stock Certificate (previously filed as Exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form</u><u>&nbsp;</u><u>S-1/A</u><u>&nbsp;</u><u>(File No.</u><u>&nbsp;</u><u>333-231381)</u><u>&nbsp;</u><u>filed on May</u><u>&nbsp;</u><u>24, 2019 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">4.2</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519171607/d762301dex103.htm" style="-sec-extract:exhibit;"><u>Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.3 to Registrant&#8217;s Registration Statement on Form</u><u>&nbsp;</u><u>S-8</u><u>&nbsp;</u><u>filed on May</u><u>&nbsp;</u><u>28, 2019 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
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			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">4.3</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519144273/d639806dex1017.htm" style="-sec-extract:exhibit;"><u>Form of Stock Option Agreement under the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.17 to the Registrant&#8217;s Registration Statement on Form</u><u>&nbsp;</u><u>S-1</u><u>&nbsp;</u><u>(File No.</u><u>&nbsp;</u><u>333-231381)</u><u>&nbsp;</u><u>filed on May</u><u>&nbsp;</u><u>10, 2019 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">4.4</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="http://www.sec.gov/Archives/edgar/data/1757715/000119312519171607/d762301dex104.htm" style="-sec-extract:exhibit;"><u>Form of Restricted Stock Award Agreement under the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.4 to the Registrant&#8217;s Registration Statement on Form</u><u>&nbsp;</u><u>S-8</u><u>&nbsp;</u><u>filed on June</u><u>&nbsp;</u><u>13, 2019 and incorporated herein by reference).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">5.1*</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_642858.htm" style="-sec-extract:exhibit;"><u>Opinion of Croke Fairchild Duarte &amp; Beres LLC.</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">23.1*</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_642859.htm" style="-sec-extract:exhibit;"><u>Consent of Deloitte</u><u>&nbsp;</u><u>&amp; Touche LLP, Independent Registered Public Accounting Firm.</u></a></p>
			</td>
		</tr>
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			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">23.2*</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_642858.htm" style="-sec-extract:exhibit;"><u>Consent of Croke Fairchild Duarte &amp; Beres LLC (included in Exhibit 5.1).</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">24.1*</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="#powerofattorney" style="-sec-extract:exhibit;"><u>Power of Attorney is contained on the signature page.</u></a></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align: middle; width: 129px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 1625px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: 129px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt; text-align: center;">107*</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 1614px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><a href="ex_642561.htm" style="-sec-extract:exhibit;"><u>Calculation of Filing Fee Table.</u></a></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%;margin-left:auto;margin-right:auto;">

		<tr>
			<td style="vertical-align:top;width:1.1%;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>*</b></p>
			</td>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Filed herewith</p>
			</td>
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<p style="font-family:'Times New Roman';font-size:10pt;font-variant:normal;margin:0pt;">&nbsp;</p>

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<div class="hf-cell PGNUM">&nbsp;</div>
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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>

<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>SIGNATURES</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;margin:0pt;text-indent:25pt;">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&nbsp;S-8&nbsp;and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on March 21, 2024.</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="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 413px; margin-left: auto; margin-right: 0pt;">

		<tr>
			<td style="vertical-align:middle;width:16%;">&nbsp;</td>
			<td style="vertical-align:bottom;width:1.3%;">&nbsp;</td>
			<td style="vertical-align: middle; width: 286px;">&nbsp;</td>
		</tr>
		<tr>
			<td colspan="3" style="vertical-align: top; width: 407px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;"><b>Aterian, Inc.</b></p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 295px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">By:</p>
			</td>
			<td style="vertical-align:bottom;width:auto;">&nbsp;</td>
			<td style="vertical-align: top; width: 286px; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Joseph A. Risico</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Name:</p>
			</td>
			<td style="vertical-align:bottom;width:auto;">&nbsp;</td>
			<td style="vertical-align: top; width: 286px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Joseph A. Risico</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Title:</p>
			</td>
			<td style="vertical-align:bottom;width:auto;">&nbsp;</td>
			<td style="vertical-align: top; width: 286px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Co-Chief Executive Officer</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;text-align:center;margin:0pt;"><b><a id="powerofattorney" name="powerofattorney" title="powerofattorney"></a>POWER OF ATTORNEY</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;margin:0pt;text-indent:25pt;"><b>KNOW</b>&nbsp;<b>ALL</b>&nbsp;<b>PERSONS</b>&nbsp;<b>BY</b>&nbsp;<b>THESE</b>&nbsp;<b>PRESENTS</b>, that each person whose signature appears below constitutes and appoints Arturo Rodriguez and Joseph A. Risico, and each or any one of them, as his or her true and lawful&nbsp;attorneys-in-fact&nbsp;and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said&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 or she 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 their or his substitutes or substitute, may lawfully do or cause to be done by virtue hereof.</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;margin:0pt;text-indent:25pt;">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>

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

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

		<tr>
			<td style="vertical-align:middle;width:20.3%;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: middle; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: middle; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: bottom; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">SIGNATURE</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 616px; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">TITLE</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 234px; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;text-align:center;margin:0pt;">DATE</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Joseph A. Risico</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Co-Chief Executive Officer and Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">
			<p style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; font-variant: normal; margin: 0pt;">March&nbsp;21, 2024</p>
			</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">Joseph. A. Risico</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Arturo Rodriguez</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Co- Chief Executive Officer, Chief Financial Officer and Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Arturo Rodriguez</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">(Principal Financial and Accounting Officer)</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Bari Harlam</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Bari Harlam</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ William Kurtz</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">William Kurtz</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Susan Lattmann</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Susan Lattmann</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Sarah Liebel</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Sarah Liebel</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align: top; width: auto; border-bottom: 1px solid rgb(0, 0, 0);">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">/s/ Cynthia Williams</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Director</p>
			</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">March&nbsp;21, 2024</td>
		</tr>
		<tr>
			<td style="vertical-align:top;width:auto;">
			<p style="font-family:Times New Roman;font-size:10pt;font-variant:normal;margin:0pt;">Cynthia Williams</p>
			</td>
			<td style="vertical-align: bottom; width: 14px;">&nbsp;</td>
			<td style="vertical-align: top; width: 616px;">&nbsp;</td>
			<td style="vertical-align: bottom; width: 16px;">&nbsp;</td>
			<td style="vertical-align: top; width: 234px;">&nbsp;</td>
		</tr>
		<tr>
			<td style="vertical-align:middle;width:auto;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 631px;">&nbsp;</td>
			<td colspan="2" style="vertical-align: middle; width: 252px;">&nbsp;</td>
		</tr>

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[{"type": "S-8", "sequence": "1", "filename": "ater20240320_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 55088}]
{"company-data": {"conformed-name": "Aterian, Inc.", "cik": "0001757715", "assigned-sic": "3634", "organization-name": "04 Manufacturing", "irs-number": "831739858", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-278147", "film-number": "24772050"}, "business-address": {"street1": "350 SPRINGFIELD AVENUE", "street2": "SUITE #200", "city": "SUMMIT", "state": "NJ", "zip": "07901", "phone": "(347)676-1681"}, "mail-address": {"street1": "350 SPRINGFIELD AVENUE", "street2": "SUITE #200", "city": "SUMMIT", "state": "NJ", "zip": "07901"}, "former-company": {"former-conformed-name": "Mohawk Group Holdings, Inc.", "date-changed": "20181031"}}
ater20240320_s8.htm
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
Aterian, Inc.
(Exact name of registrant as specified in its charter)
Delaware
83-1739858
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
3340 Springfield Avenue Suite 200
Summit, NJ07901
(Address of Principal Executive Offices) (Zip Code)
Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan
(Full title of the plan)
Joseph A. Risico
Co-Chief Executive Officer
Aterian, Inc.
350 Springfield Avenue Suite 200 Summit, NJ 07901
(347)
676-1681
(Name, address and telephone number, including area code, of agent for service)
Copies to:
Christopher J. Porcelli
General Counsel
Aterian, Inc.
350 Springfield Avenue Suite 200
Summit, NJ, 07901
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
Aterian, Inc. (the "Registrant") has prepared this registration statement (this "Registration Statement") in accordance with the requirements of Form S-8 under the Securities Act to register 17,000,000 additional shares of Common Stock reserved for issuance under the Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan (the "2018 Plan").
Pursuant to the Registration Statements on Form S-8 (File Nos. 333-232087, 333-251295, 333-256612 and 333-270669) filed by the Registrant with the Securities and Exchange Commission (the "Commission") on June 13, 2019, December 11, 2020, May 28, 2021, March 28, 2022 and March 17, 2023 (the "Prior Registration Statements"), the Registrant previously registered an aggregate of 17,797,552 shares of Common Stock under the 2018 Plan.
In accordance with General Instruction E to Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM
3. INCORPORATION OF DOCUMENTS BY REFERENCE.
The following documents filed by the Registrant with the Commission are hereby incorporated by reference into this Registration Statement:
(a)
The Registrant's Annual Report on
Form
10-K
for the fiscal year ended December 31, 2023, filed with the Commission on March 19, 2024;
(b)
The Registrant's Current Reports on Form 8-K filed with the Commission on
February 14, 2024
,
February 26, 2024
and
March 12, 2024
; and
(c)
The description of the Common Stock set forth in the Registrant's Registration Statement on
Form 8-A
(File No. 001-38937), filed with the Commission on June 11, 2019, including any amendments or reports filed for the purpose of updating such description, including the description of the Common Stock included as
Exhibit 4.9
to the Registrant's Annual Report on
Form 10-K
for the year ended December 31, 2023, filed with the Commission on March 19, 2024.
All other reports and other documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part of this Registration Statement from the date of the filing of such reports and documents, except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions.
For the purposes of this Registration Statement, any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the extent that a statement contained herein or in any other subsequently filed document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
You should rely only on the information provided or incorporated by reference in this Registration Statement or any related prospectus. The Registrant has not authorized anyone to provide you with different information. You should not assume that the information in this Registration Statement or any related prospectus is accurate as of any date other than the date on the front of the document.
You may contact the Registrant in writing or orally to request copies of the above-referenced filings, without charge (excluding exhibits to such documents unless such exhibits are specifically incorporated by reference into the information incorporated into this Registration Statement). Requests for such information should be directed to:
Aterian, Inc.
350 Springfield Avenue Suite 200
Summit, NJ 079013
(347) 676-1681
Attn: Chief Executive Officer
ITEM
8. EXHIBITS.
Exhibit
Number
Description
3.1
Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.1 to the Registrant's Current Report on Form
8-K
filed on June
14, 2019 and incorporated herein by reference).
3.2
Certificate of Amendment to the Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.1 to the Registrant's Current Report on Form
8-K
filed on April
30, 2021 and incorporated herein by reference).
3.3
Certificate of Correction of Certificate of Amendment to the Amended and Restated Certificate of Incorporation (previously filed as Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed on April 30, 2021 and incorporated herein by reference).
3.4
Third Amended and Restated Bylaws (previously filed as Exhibit 3.1 to the Registrant's Current Report on Form
8-K
filed on June 1, 2022
and incorporated herein by reference).
4.1
Form of Common Stock Certificate (previously filed as Exhibit 4.1 to the Registrant's Registration Statement on Form
S-1/A
(File No.
333-231381)
filed on May
24, 2019 and incorporated herein by reference).
4.2
Amended and Restated Aterian, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.3 to Registrant's Registration Statement on Form
S-8
filed on May
28, 2019 and incorporated herein by reference).
4.3
Form of Stock Option Agreement under the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.17 to the Registrant's Registration Statement on Form
S-1
(File No.
333-231381)
filed on May
10, 2019 and incorporated herein by reference).
4.4
Form of Restricted Stock Award Agreement under the Mohawk Group Holdings, Inc. 2018 Equity Incentive Plan (previously filed as Exhibit 10.4 to the Registrant's Registration Statement on Form
S-8
filed on June
13, 2019 and incorporated herein by reference).
5.1*
Opinion of Croke Fairchild Duarte & Beres LLC.
23.1*
Consent of Deloitte
& Touche LLP, Independent Registered Public Accounting Firm.
23.2*
Consent of Croke Fairchild Duarte & Beres LLC (included in Exhibit 5.1).
24.1*
Power of Attorney is contained on the signature page.
107*
Calculation of Filing Fee Table.
*
Filed herewith
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 New York, State of New York, on March 21, 2024.
Aterian, Inc.
By:
/s/ Joseph A. Risico
Name:
Joseph A. Risico
Title:
Co-Chief Executive Officer
POWER OF ATTORNEY
KNOW
ALL
PERSONS
BY
THESE
PRESENTS
, that each person whose signature appears below constitutes and appoints Arturo Rodriguez and Joseph A. Risico, and each or any one of them, as his or her true and lawful attorneys-in-fact and agent, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitutes or substitute, 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/ Joseph A. Risico
Co-Chief Executive Officer and Director
March 21, 2024
Joseph. A. Risico
/s/ Arturo Rodriguez
Co- Chief Executive Officer, Chief Financial Officer and Director
March 21, 2024
Arturo Rodriguez
(Principal Financial and Accounting Officer)
/s/ Bari Harlam
Director
March 21, 2024
Bari Harlam
/s/ William Kurtz
Director
March 21, 2024
William Kurtz
/s/ Susan Lattmann
Director
March 21, 2024
Susan Lattmann
/s/ Sarah Liebel
Director
March 21, 2024
Sarah Liebel
/s/ Cynthia Williams
Director
March 21, 2024
Cynthia Williams