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<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on August 1, 2024</B></P>

<DIV STYLE="padding: 0in 0in 1pt; border-bottom: Black 1.5pt double">

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No. 333-______</B></P>

<P STYLE="font: 1pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>&nbsp;</B></P>

</DIV>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WASHINGTON, D.C.&nbsp;&nbsp;20549</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">______________________________</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________________</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>NOCOPI TECHNOLOGIES, INC.</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Exact name of registrant as specified in its
charter)</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: top; width: 50%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt"><B>Maryland</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 48%; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt"><B>87-0406496</B></FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt">(State or other jurisdiction of</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt">(I.R.S. Employer Identification No.)</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 8pt">incorporation or organization)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>480 Shoemaker Road, Suite 104</B></P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>King of Prussia, PA 19406</B></P></TD></TR>
  </TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Address of Principal Executive Offices) (Zip
Code)</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Nocopi Technologies, Inc. 2024 Incentive Compensation
Plan</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plan)</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">______________________________</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Debra E. Glickman, Chief Financial Officer</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>480 Shoemaker Road, Suite 104</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>King of Prussia, PA 19406</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">(Name and address of agent for service)</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(610) 834-9600</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone number, including area code, of agent for
service)</P>



<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><B>With copies to:</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Thomas R. Martin, Esq.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sami B. Ghneim, Esq.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Greenberg Traurig, P.A.</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>333 S.E. 2<SUP>nd</SUP> Avenue</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Miami, FL 33131</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Tel: 305-579-0500</B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 25%; color: black">

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">Indicate by check mark whether the registrant is
a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and
&ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 71%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Large accelerated filer&#9;</FONT>[_]</TD>
    <TD STYLE="width: 29%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Accelerated filer&#9;</FONT>[_]</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Non-accelerated filer&#9;</FONT>[X]<FONT STYLE="font-size: 8pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Smaller reporting company&#9;</FONT>[X]</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 8pt">Emerging growth company&#9;</FONT>[_]</TD></TR>
  </TABLE>
<P STYLE="font: 6pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 8pt">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.&#9;</FONT>[_]</P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION&nbsp;10(a)
PROSPECTUS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The documents containing the information specified
in Part I of this Registration Statement are not being filed with or included in this Registration Statement (by incorporation by reference
or otherwise) in accordance with the rules and regulations of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), and
will be sent or given to all persons who participate in the Nocopi Technologies, Inc. 2024 Incentive Compensation Plan (the &ldquo;2024
Plan&rdquo;), as specified by Form S-8 and Rule 428(b)(1) under the Securities Act. These documents are not required to be filed with
the Commission as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities
Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item&nbsp;3 of Part II of
this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section&nbsp;10(a) of the Securities
Act.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">PART II</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><B>Item 3. Incorporation of Documents by Reference.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The following documents, which have been filed
with the Commission by Nocopi Technologies, Inc. (the &ldquo;Company&rdquo; or &ldquo;Nocopi&rdquo;), are incorporated by reference herein:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(a)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the &ldquo;Annual
Report&rdquo;), filed with the Commission on March 25, 2024.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(b)</TD><TD STYLE="text-align: justify">The Company&rsquo;s Quarterly Report on Form 10-Q for the three months ended March 31, 2024, filed with
the Commission on May 15, 2024.</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(c)</TD><TD STYLE="text-align: justify"><FONT STYLE="background-color: white">All other reports filed pursuant to Section 13(a) or 15(d) of the
</FONT>Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;) <FONT STYLE="background-color: white">since the end
of the fiscal year covered by the Annual Report referred to in (a) above. </FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(d)</TD><TD STYLE="text-align: justify">The description of the Company&rsquo;s common stock contained in the Company&rsquo;s Registration Statement
on Form 8-A, filed with the Commission, and any amendment or report filed for the purpose of updating such description, including the
description of the Company&rsquo;s common stock included as Exhibit 4.2 to the Annual Report.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">All documents subsequently filed by the Company
pursuant to Sections 13(a), 13(c), 14 or 15(d) of 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, including any Reports of
Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated
by reference into this Registration Statement, 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 (not including any information that is not deemed &ldquo;filed&rdquo; with the
Commission, which is not incorporated by reference herein).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">Any statement contained herein or in a document
incorporated by reference 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 such statement is modified or superseded by any other subsequently filed document which
is incorporated or is deemed to be incorporated by reference herein. Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><B>Item 4. Description of Securities.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"><B>Item 5. Interests of Named Experts and Counsel.</B></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">Not applicable.</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in"></P>

<P STYLE="margin-top: 0; margin-bottom: 0"><B>Item 6. <B>Indemnification of Directors and Officers.</B></B></P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The Maryland General Corporation
Law (the &ldquo;MGCL&rdquo;) permits a Maryland corporation to include in its charter a provision limiting the liability of its directors
and officers to the corporation for money damages except for liability resulting from (1) actual receipt of an improper personal benefit
or profit in money, property or services or (2) active and deliberate dishonesty by the director or officer that was established by a
final judgment as being material to the cause of action adjudicated. Our charter contains a provision which eliminates the liability for
monetary damages of each of the members of our Board of Directors and officers to the maximum extent permitted by Maryland law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The MGCL permits a Maryland
corporation to indemnify its present and former directors and officers, among others, against judgments, penalties, fines, settlements
and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made, or are threatened to be
made, a party by reason of their service in those capacities. However, a Maryland corporation is not permitted to provide this type of
indemnification if the following is established:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">the act or omission of the director or officer was material to the matter giving rise to the proceeding
and (1) was committed in bad faith or (2) was the result of active and deliberate dishonesty;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">the director or officer actually received an improper personal benefit in money, property or services;
or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">in the case of any criminal proceeding, the director or officer had reasonable cause to believe that the
act or omission was unlawful.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><BR>
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;Under Maryland law,
a Maryland corporation may not indemnify a director or officer in a proceeding by the corporation or in its right in which the director
or officer was adjudged liable to the corporation or in a proceeding in which the director or officer was adjudged liable on the basis
that a personal benefit was improperly received. Unless limited by the corporation&rsquo;s charter, which our charter does not, upon application
by a director or officer and appropriate notice as may be required by the court, a court (i) shall order indemnification if it determines
that the director or officer is entitled to reimbursement for reasonable expenses incurred in connection with such director or officers
successful defense in a proceeding for which indemnification is permitted under the MGCL and (ii) may order indemnification as it deems
proper, if it determines that the officer or director fairly and reasonably entitled to indemnification, even though the director or officer
did not meet the prescribed standard of conduct or was adjudged liable on the basis that personal benefit was improperly received. However,
indemnification for an adverse judgment in a proceeding by the corporation or in its right, or for a judgment of liability on the basis
that a personal benefit was improperly received, is limited to expenses. The MGCL permits a corporation to advance reasonable expenses
to a director or officer upon the corporation's receipt of the following:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">a written affirmation by the director or officer of his or her good faith belief that he or she has met
the standard of conduct necessary for indemnification by the corporation; and</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; background-color: white"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD STYLE="text-align: justify">a written undertaking by him or her, or on his or her behalf, to repay the amount paid or reimbursed by
the corporation if it is ultimately determined that this standard of conduct was not met.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><BR>
&nbsp;The MGCL requires a corporation (unless its charter provides otherwise, which our charter does not) to indemnify a director or officer
who has been successful in the defense of any proceeding to which he or she is made, or threatened to be made, a party by reason of his
or her service in that capacity, against reasonable expenses incurred by the director or officer in connection with such proceeding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Our charter also authorizes
us, to the maximum extent permitted by Maryland law, to indemnify (1) any present or former director or officer of ours or (2) any individual
who, while a director of ours and at our request, serves or has served as a director, officer, partner or trustee of another corporation,
partnership, joint venture, trust, employee benefit plan or any other enterprise from and against any claim or liability to which such
person may become subject or which such person may incur by reason of his or her status as our present or former director or officer and
pay or reimburse such person's reasonable expenses in advance of final disposition of a proceeding.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">The Company also maintains directors&rsquo;
and officers&rsquo; liability insurance for its directors and officers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><B>Item 7. Exemption from Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0in">Not applicable.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><B>Item 8. Exhibits.</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; text-align: justify; line-height: 106%"><B>Exhibit Number</B></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 1pt; vertical-align: bottom; text-align: justify; line-height: 106%"><B>&nbsp;</B></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; text-align: justify; line-height: 106%"><B>Exhibit</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">4.1</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="http://www.sec.gov/Archives/edgar/data/888981/000089322008003012/w71570exv3w1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Articles of Incorporation</A> (incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Form 10-Q filed with the Commission on November 14, 2008).</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">4.2</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="http://www.sec.gov/Archives/edgar/data/888981/000155335022000719/nnup_ex3z2.htm" STYLE="-sec-extract: exhibit">Articles of Amendment &ndash; Filed August 25, 2022</A> (incorporated by reference to Exhibit 3.3 to the Company&rsquo;s Current Report on Form 8-K filed with the Commission on August 25, 2022).</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">4.3</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/888981/000155335022000074/nnup_ex3z2.htm" STYLE="-sec-extract: exhibit">Second
Amended and Restated Bylaws, dated January 28, 2022</A> (incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Current Report
on Form 8-K filed with the Commission on February 2, 2022).&nbsp;</P></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">4.4</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="http://www.sec.gov/Archives/edgar/data/888981/000155335021000949/nnup_ex3z1.htm" STYLE="-sec-extract: exhibit">Articles Supplementary relating to Nocopi Technologies, Inc.&rsquo;s election to be subject to Sections 3-803, 3-804(a), 3-804(b) and 3-804(c) of the Maryland General Corporation Law</A> (incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed on October 29, 2021).</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">4.5*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="ex4x5.htm">Nocopi Technologies, Inc. 2024 Incentive Compensation Plan.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">5.1*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="ex5x1.htm">Opinion of Miles &amp; Stockbridge P.C.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">23.1*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="ex23x1.htm">Consent of Morison Cogen LLP, independent registered public accounting firm.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">23.2*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="ex23x1.htm">Consent of Miles &amp; Stockbridge P.C.</A> (included in Exhibit 5.1).</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">24.1*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="#poa">Power of Attorney</A> (included on the signature page hereto).</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%">107*</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: justify; line-height: 106%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: justify; line-height: 106%"><FONT STYLE="line-height: 106%"><A HREF="ex107.htm">Filing Fee Table</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 90%">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">*Filed herewith.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify">Item 9. Undertakings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 0 0; text-align: justify">(a) The undersigned registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 24.5pt">(1) To file, during any
period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 0 0 24.45pt; text-align: justify; text-indent: 24.5pt">(i) To include
any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 0 0 24.45pt; text-align: justify; text-indent: 24.5pt">(ii) To reflect
in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in the effective Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 4.5pt 0 0 24.45pt; text-align: justify; text-indent: 24.5pt">(iii) To include
any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify"><I>provided, however</I>, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section&nbsp;13 or 15(d) of the Exchange Act
that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 24.5pt">(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 <I>bona
fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 24.5pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify; text-indent: 24.5pt">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">(b) The undersigned registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual report pursuant
to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s
annual report pursuant to Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall
be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">(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 Securities and Exchange Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 9pt 0 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act, 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 King of Prussia, Pennsylvania on August 1, 2024.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in"></P>

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><B>NOCOPI TECHNOLOGIES,
INC.</B></TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">By:</TD>
    <TD STYLE="vertical-align: top; width: 46%"><I>/s/ Michael S. Liebowitz</I></TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD><P STYLE="margin-top: 0; margin-bottom: 0">Name:</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">Title:</P>
        <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P></TD>
    <TD STYLE="vertical-align: top; border-top: #000000 1px solid">Michael S. Liebowitz<BR>Chief Executive Officer</TD>
</TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 0pt; margin-top: 0pt; margin-bottom: 6pt"></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">&#9;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><A NAME="poa"></A>POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in"><B>KNOW ALL PERSONS BY THESE
PRESENTS</B>, that each person whose signature appears below constitutes and appoints Michael S. Liebowitz and Debra E. Glickman as such
person&rsquo;s true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for such person in
such person&rsquo;s 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 his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date
indicated.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 38%; text-align: center"><B><U>Signature</U></B></TD>
    <TD STYLE="width: 45%; padding-left: 6.95pt; text-align: center"><B><U>Title</U></B></TD>
    <TD STYLE="width: 17%; text-align: center"><B><U>Date</U></B></TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid; vertical-align: bottom"><I>/s/ Michael S. Liebowitz</I></TD>
    <TD STYLE="padding-left: 6.95pt">Chairman of the Board, Chief Executive Officer and President</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Michael S. Liebowitz&nbsp;&nbsp;</TD>
    <TD STYLE="padding-left: 6.95pt">(Principal Executive Officer)</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><I>/s/ Debra E. Glickman</I></TD>
    <TD STYLE="padding-left: 6.95pt">Chief Financial Officer</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Debra E. Glickman</TD>
    <TD STYLE="padding-left: 6.95pt">(Principal Financial Officer and Principal Accounting Officer)</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><I>/s/ Jacqueline J. Goldman</I></TD>
    <TD STYLE="padding-left: 6.95pt">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Jacqueline J. Goldman</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid"><I>/s/ Matthew C. Winger</I></TD>
    <TD STYLE="padding-left: 6.95pt">Director</TD>
    <TD STYLE="text-align: center">August 1, 2024</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>Matthew C. Winger</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 4pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>






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[{"type": "S-8", "sequence": "1", "filename": "nuup_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 46822}]
{"company-data": {"conformed-name": "NOCOPI TECHNOLOGIES INC/MD/", "cik": "0000888981", "assigned-sic": "3944", "organization-name": "04 Manufacturing", "irs-number": "870406496", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-281198", "film-number": "241168117"}, "business-address": {"street1": "480 SHOEMAKER ROAD", "street2": "SUITE 104", "city": "KING OF PRUSSIA", "state": "PA", "zip": "19406", "phone": "6108349600"}, "mail-address": {"street1": "480 SHOEMAKER ROAD", "street2": "SUITE 104", "city": "KING OF PRUSSIA", "state": "PA", "zip": "19406"}}
As filed with the Securities and Exchange Commission
on August 1, 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
______________________________
NOCOPI TECHNOLOGIES, INC.
(Exact name of registrant as specified in its
charter)
Maryland
87-0406496
(State or other jurisdiction of
(I.R.S. Employer Identification No.)
incorporation or organization)
480 Shoemaker Road, Suite 104
King of Prussia, PA 19406
(Address of Principal Executive Offices) (Zip
Code)
Nocopi Technologies, Inc. 2024 Incentive Compensation
Plan
(Full title of the plan)
______________________________
Debra E. Glickman, Chief Financial Officer
480 Shoemaker Road, Suite 104
King of Prussia, PA 19406
(Name and address of agent for service)
(610) 834-9600
(Telephone number, including area code, of agent for
service)
With copies to:
Thomas R. Martin, Esq.
Sami B. Ghneim, Esq.
Greenberg Traurig, P.A.
333 S.E. 2
nd
Avenue
Miami, FL 33131
Tel: 305-579-0500
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
[X]
Smaller reporting company
[X]
Emerging growth company
[_]
If an emerging growth company, indicate by
check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
[_]
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS
The documents containing the information specified
in Part I of this Registration Statement are not being filed with or included in this Registration Statement (by incorporation by reference
or otherwise) in accordance with the rules and regulations of the Securities and Exchange Commission (the "Commission"), and
will be sent or given to all persons who participate in the Nocopi Technologies, Inc. 2024 Incentive Compensation Plan (the "2024
Plan"), as specified by Form S-8 and Rule 428(b)(1) under the Securities Act. These documents are not required to be filed with
the Commission as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities
Act. These documents and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II of
this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities
Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed
with the Commission by Nocopi Technologies, Inc. (the "Company" or "Nocopi"), are incorporated by reference herein:
(a)
The Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the "Annual
Report"), filed with the Commission on March 25, 2024.
(b)
The Company's Quarterly Report on Form 10-Q for the three months ended March 31, 2024, filed with
the Commission on May 15, 2024.
(c)
All other reports filed pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act")
since the end
of the fiscal year covered by the Annual Report referred to in (a) above.
(d)
The description of the Company's common stock contained in the Company's Registration Statement
on Form 8-A, filed with the Commission, and any amendment or report filed for the purpose of updating such description, including the
description of the Company's common stock included as Exhibit 4.2 to the Annual Report.
All documents subsequently filed by the Company
pursuant to Sections 13(a), 13(c), 14 or 15(d) of 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, including any Reports of
Foreign Private Issuers on Form 6-K submitted during such period (or portion thereof) that is identified in such form as being incorporated
by reference into this Registration Statement, 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 (not including any information that is not deemed "filed" with the
Commission, which is not incorporated by reference herein).
Any statement contained herein or in a document
incorporated by reference 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 such statement is modified or superseded by any other subsequently filed document which
is incorporated or is deemed to be incorporated by reference herein. 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.
The Maryland General Corporation
Law (the "MGCL") permits a Maryland corporation to include in its charter a provision limiting the liability of its directors
and officers to the corporation for money damages except for liability resulting from (1) actual receipt of an improper personal benefit
or profit in money, property or services or (2) active and deliberate dishonesty by the director or officer that was established by a
final judgment as being material to the cause of action adjudicated. Our charter contains a provision which eliminates the liability for
monetary damages of each of the members of our Board of Directors and officers to the maximum extent permitted by Maryland law.
The MGCL permits a Maryland
corporation to indemnify its present and former directors and officers, among others, against judgments, penalties, fines, settlements
and reasonable expenses actually incurred by them in connection with any proceeding to which they may be made, or are threatened to be
made, a party by reason of their service in those capacities. However, a Maryland corporation is not permitted to provide this type of
indemnification if the following is established:
·
the act or omission of the director or officer was material to the matter giving rise to the proceeding
and (1) was committed in bad faith or (2) was the result of active and deliberate dishonesty;
·
the director or officer actually received an improper personal benefit in money, property or services;
or
·
in the case of any criminal proceeding, the director or officer had reasonable cause to believe that the
act or omission was unlawful.
Under Maryland law,
a Maryland corporation may not indemnify a director or officer in a proceeding by the corporation or in its right in which the director
or officer was adjudged liable to the corporation or in a proceeding in which the director or officer was adjudged liable on the basis
that a personal benefit was improperly received. Unless limited by the corporation's charter, which our charter does not, upon application
by a director or officer and appropriate notice as may be required by the court, a court (i) shall order indemnification if it determines
that the director or officer is entitled to reimbursement for reasonable expenses incurred in connection with such director or officers
successful defense in a proceeding for which indemnification is permitted under the MGCL and (ii) may order indemnification as it deems
proper, if it determines that the officer or director fairly and reasonably entitled to indemnification, even though the director or officer
did not meet the prescribed standard of conduct or was adjudged liable on the basis that personal benefit was improperly received. However,
indemnification for an adverse judgment in a proceeding by the corporation or in its right, or for a judgment of liability on the basis
that a personal benefit was improperly received, is limited to expenses. The MGCL permits a corporation to advance reasonable expenses
to a director or officer upon the corporation's receipt of the following:
·
a written affirmation by the director or officer of his or her good faith belief that he or she has met
the standard of conduct necessary for indemnification by the corporation; and
·
a written undertaking by him or her, or on his or her behalf, to repay the amount paid or reimbursed by
the corporation if it is ultimately determined that this standard of conduct was not met.
The MGCL requires a corporation (unless its charter provides otherwise, which our charter does not) to indemnify a director or officer
who has been successful in the defense of any proceeding to which he or she is made, or threatened to be made, a party by reason of his
or her service in that capacity, against reasonable expenses incurred by the director or officer in connection with such proceeding.
Our charter also authorizes
us, to the maximum extent permitted by Maryland law, to indemnify (1) any present or former director or officer of ours or (2) any individual
who, while a director of ours and at our request, serves or has served as a director, officer, partner or trustee of another corporation,
partnership, joint venture, trust, employee benefit plan or any other enterprise from and against any claim or liability to which such
person may become subject or which such person may incur by reason of his or her status as our present or former director or officer and
pay or reimburse such person's reasonable expenses in advance of final disposition of a proceeding.
The Company also maintains directors'
and officers' liability insurance for its directors and officers.
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit Number
Exhibit
4.1
Amended and Restated Articles of Incorporation
(incorporated by reference to Exhibit 3.1 to the Company's Form 10-Q filed with the Commission on November 14, 2008).
4.2
Articles of Amendment – Filed August 25, 2022
(incorporated by reference to Exhibit 3.3 to the Company's Current Report on Form 8-K filed with the Commission on August 25, 2022).
4.3
Second
Amended and Restated Bylaws, dated January 28, 2022
(incorporated by reference to Exhibit 3.2 to the Company's Current Report
on Form 8-K filed with the Commission on February 2, 2022).
4.4
Articles Supplementary relating to Nocopi Technologies, Inc.'s election to be subject to Sections 3-803, 3-804(a), 3-804(b) and 3-804(c) of the Maryland General Corporation Law
(incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on October 29, 2021).
4.5*
Nocopi Technologies, Inc. 2024 Incentive Compensation Plan.
5.1*
Opinion of Miles & Stockbridge P.C.
23.1*
Consent of Morison Cogen LLP, independent registered public accounting firm.
23.2*
Consent of Miles & Stockbridge P.C.
(included in Exhibit 5.1).
24.1*
Power of Attorney
(included on the signature page hereto).
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;
(ii) To reflect
in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in the effective Registration Statement;
(iii) To include
any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material
change to such information in the Registration Statement;
provided, however
, that paragraphs (a)(1)(i)
and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
in periodic reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or 15(d) of the Exchange Act
that are incorporated by reference in the Registration Statement.
(2) That, for the purpose
of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona
fide
offering thereof.
(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The undersigned registrant hereby undertakes
that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's
annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall
be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
shall be deemed to be the initial
bona fide
offering thereof.
(c) Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing
provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification
is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements
of the Securities Act, 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 King of Prussia, Pennsylvania on August 1, 2024.
NOCOPI TECHNOLOGIES,
INC.
By:
/s/ Michael S. Liebowitz
Name:
Title:
Michael S. Liebowitz
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE
PRESENTS
, that each person whose signature appears below constitutes and appoints Michael S. Liebowitz and Debra E. Glickman as such
person's true and lawful attorney-in-fact and agent, each with full power of substitution and resubstitution, for such person in
such person's 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 his or her 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 date
indicated.
Signature
Title
Date
/s/ Michael S. Liebowitz
Chairman of the Board, Chief Executive Officer and President
August 1, 2024
Michael S. Liebowitz
(Principal Executive Officer)
/s/ Debra E. Glickman
Chief Financial Officer
August 1, 2024
Debra E. Glickman
(Principal Financial Officer and Principal Accounting Officer)
/s/ Jacqueline J. Goldman
Director
August 1, 2024
Jacqueline J. Goldman
/s/ Matthew C. Winger
Director
August 1, 2024
Matthew C. Winger