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

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">As Filed With
the Securities and Exchange Commission on November 24, 2020</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: right; border-bottom: Black 1.5pt double"><FONT STYLE="font-size: 10pt">Registration
No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNITED STATES</B></FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>SECURITIES
AND EXCHANGE COMMISSION</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Washington,
D.C. 20549</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>_____________________</B></FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>FORM S-8</B></FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>REGISTRATION
STATEMENT</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>UNDER</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>THE SECURITIES
ACT OF 1933</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>_____________________</B></FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>MARIJUANA
COMPANY OF AMERICA, INC.</B></FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Exact name
of registrant as specified in its charter)</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>_____________________</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Utah</B></FONT></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(State
        or other jurisdiction of<BR>
        incorporation or organization)</B></FONT></P></TD>
    <TD STYLE="width: 36%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 10.5pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>1340
        West Valley Parkway, Ste. 205</B></FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Escondido,
        CA 92029</B></FONT></P></TD>
    <TD STYLE="width: 32%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>98-1246221
        </B></FONT></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(I.R.S.
        Employer</B></FONT></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Identification
        Number)</B></FONT></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 11pt Times New Roman, Times, Serif; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address,
    including zip code, of Principal Executive Offices)</B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>_____________________</B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Marijuana
Company of America, Inc. </B></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Equity Incentive
Plan</B></FONT></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Full title
of the plan)</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>_____________________</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Registered
Agents, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>401 Ryland
Street, Ste. 200-A</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Reno, NV 89502</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Telephone:
(775) 401-6800 </B></FONT></P>

<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Name
and address of agent for service)</B></FONT></P>

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

<P STYLE="font: 9.5pt Times New Roman, Times, Serif; margin: 0 0 6pt"><FONT STYLE="font-size: 10pt">Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo;
in Rule 12b-2 of the Exchange Act.</FONT></P>

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<TR STYLE="vertical-align: top">
    <TD STYLE="width: 26%; padding: 3pt -5.05pt 3pt 4.5pt; font: 11pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large
    accelerated filer&#9;[_]</FONT></TD>
    <TD STYLE="width: 20%; padding: 3pt -5.05pt 3pt 5.4pt; font: 11pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Accelerated
    filer &#9;[_]</FONT></TD>
    <TD STYLE="width: 25%; padding: 3pt -5.05pt 3pt 6.75pt; font: 11pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated
    filer&#9;[_]</FONT></TD>
    <TD STYLE="width: 29%; padding: 3pt -5.05pt 3pt 0.05in; font: 11pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller
    reporting company&#9;[X]</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">___________________________</FONT></P>

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


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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">CALCULATION OF
REGISTRATION FEE</FONT></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 32%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title
    of Securities to<BR>
    be Registered</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount
    to be<BR>
    Registered (1)</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed
    Maximum<BR>
    Offering Price<BR>
    Per Share (2) </B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed
    Maximum<BR>
    Aggregate<BR>
    Offering Price (2)</B></FONT></TD>
    <TD STYLE="width: 17%; border-top: Black 1.5pt double; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount
    of<BR>
    Registration<BR>
    Fee (2)</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Common
    Stock, $0.001 par value</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">228,560,371
    shares</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$0.0014</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$319,984.52</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-size: 10pt">$34.91</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt double; padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">This
                                         registration statement (this &ldquo;Registration Statement&rdquo;) is being filed for
                                         purposes of registering 228,560,371 shares of common stock of Marijuana Company of America,
                                         Inc. (the &ldquo;Registrant&rdquo;), issuable pursuant to our Equity Incentive Plan,
                                         as the same may be amended or restated (the &ldquo;Equity Incentive Plan&rdquo;). Pursuant
                                         to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;),
                                         this Registration Statement also covers an indeterminate number of shares that may be
                                         offered or issued as a result of stock splits, stock dividends, or similar transactions.</FONT></TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated
                                         in accordance with Rule 457(c) solely for purposes of calculating the registration fee.
                                         The maximum price per Security and the maximum aggregate offering price are based on
                                         the average of the&nbsp;$0.002&nbsp;(high) and&nbsp;$0.0017&nbsp;(low) sale price of
                                         the Registrant's as reported on the OTC Markets on November 20, 2020, which date is within
                                         five business days prior to filing this Registration Statement.</FONT></TD></TR></TABLE>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: -0.5in"><FONT STYLE="font-size: 10pt">This
Registration Statement shall become effective upon filing in accordance with Rule 462(a) under the Securities Act.</FONT></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-indent: -0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>INTRODUCTION</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Pursuant to General
Instruction E of Form S-8, the Registrant is filing this Registration Statement with respect to the issuance of 228,560,371 shares
of its common stock, $0.001 par value per share (the &ldquo;Common Stock&rdquo;), under the Registrant&rsquo;s Equity Incentive
Plan.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>PART I</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 24pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>Item 1. Plan Information.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
documents containing the information specified in Part I of Form S-8 will be sent or given to the individuals who participate
in the Equity Incentive Plan in accordance with Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and
are not, filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;), either as part of this Registration
Statement or as a prospectus or prospectus supplement pursuant to Rule 424 of the Securities Act, but constitute (along with the
documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets
the requirements of Section 10(a) of the Securities Act.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B>Item 2. Registrant Information
and Employee Plan Annual Information.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Upon
written or oral request, any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which
documents are incorporated by reference in the Section 10(a) prospectus), other documents required to be delivered to eligible
employees pursuant to Rule 428(b) or additional information about the Registrant&rsquo;s Equity Incentive Plan are available without
charge by contacting: Secretary, Marijuana Company of America, Inc., 1340 West Valley Parkway, Ste. 205, Escondido, California
92029 or by calling (888) 777-4362.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>PART&nbsp;II</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>INFORMATION
REQUIRED IN REGISTRATION STATEMENT</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 3. Incorporation of
Documents by Reference.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
following documents which have been filed (other than filings or portions of filings that are furnished under applicable SEC rules
rather than filed) by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
Act&rdquo;), are incorporated by reference herein and shall be deemed to be a part hereof:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant&rsquo;s Annual Report on Form 10-K/A for the fiscal year ended December 31, 2019, filed with the Commission on June
24, 2020;&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All
current and periodic reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since May 23, 2017;
and</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
description of the Registrant&rsquo;s Common Stock contained in the Registrant&rsquo;s registration statement on Form 10-12g filed
with the Commission on May 23, 2017, including any amendments thereto or reports filed for the purpose of updating such description.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">In
addition, all documents subsequently filed (other than filings or portions of filings that are furnished under applicable Commission
rules rather than filed) by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act, prior to the filing of a post-effective amendment to this Registration Statement, which indicates that all securities offered
have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and made a part hereof from their respective dates of filing (such documents, and the documents enumerated
above, being hereinafter referred to as &ldquo;Incorporated Documents&rdquo;).</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Any
statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed Incorporated Document 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.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Under
no circumstances will any information filed under current Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference
unless such Form 8-K expressly provides to the contrary.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 4. Description of
Securities.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 5. Interests of Named
Experts and Counsel.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"></FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 6. Indemnification
of Directors and Officers.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><U>Utah Statutes</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Except
as otherwise provided in the Utah Revised Business Corporation Act (URBCA), a corporation may indemnify an individual made a party
to a proceeding because the individual is or was a director of the corporation against liability incurred in the proceeding if:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">His conduct was in good faith.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">He reasonably believed that his conduct was in, or not
opposed to, the corporation&rsquo;s best interests.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right">&bull;</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">In the case of any criminal proceeding, he had no reasonable
cause to believe his conduct was &#9;unlawful.</FONT></TD>
</TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">However,
a corporation may not indemnify a director in connection with either:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">A proceeding by or in the right of the corporation in
which the director was determined to be &#9;liable to the corporation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Any other proceeding charging that the director derived
an improper personal benefit (whether or &#9;not the proceeding involved action in the director&rsquo;s official capacity), in
which proceeding the &#9;director was determined to be liable on the basis that the director derived an improper personal &#9;benefit.</FONT></TD>
</TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A corporation
may pay for or reimburse reasonable expenses incurred by a director who is a party to a proceeding in advance of a final disposition
if:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The director furnishes the corporation a written affirmation
of his good faith belief that he has &#9;met the applicable standard of conduct described in Section 16-10a-902 of the Utah Code.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The director furnishes to the corporation a written
undertaking, executed personally or on his &#9;behalf, to repay the advance if it is ultimately determined that he did not meet
the standard of &#9;conduct.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">A determination is made that the facts then known to
those making the determination would not &#9;preclude indemnification.</FONT></TD>
</TR></TABLE>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">A corporation
must indemnify a director who was successful in the defense of any proceeding or claim to which the director was a party because
of the director&rsquo;s status as a director of the corporation against reasonable expenses incurred in defending the proceeding
or claim for which the director was successful.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Unless
a corporation&rsquo;s articles of incorporation provide otherwise:</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">An officer of a corporation is entitled to mandatory
indemnification to the same extent as a &#9;director of the corporation.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">A corporation may indemnify and advance expenses to
an officer, employee, fiduciary, or agent &#9;of the corporation to the same extent as to a director.</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 15pt; text-align: right"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">A corporation may indemnify and advance expenses to
an officer, employee, fiduciary, or agent &#9;who is not a director to a greater extent than to a director. However, this must
be consistent with &#9;public policy and provided for in the corporation&rsquo;s articles of incorporation, bylaws, action of
its &#9;board of directors, or contract.</FONT></TD>
</TR></TABLE>

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

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

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

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"><U>Company
Articles and By Laws.</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Article
III, Section 6 of the Company&rsquo;s By Laws provides that The Corporation shall have power to indemnify any person who was or
is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the Corporation) by reason of the fact that
he is or was a director, officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against
expenses (including attorney fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not
opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had no reasonable cause
to believe his conduct was unlawful. The termination of any action, suit or proceeding by judgment, order, settlement, conviction,
or upon a plea of nolo contendere or its equivalent shall not, of itself, create a presumption that the person did not act in
good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the Corporation, and,
with respect to any criminal action or proceeding, had reasonable cause to believe that his conduct was unlawful.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">The Corporation
shall have the power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the Corporation to procure a judgment in its favor by reason of the fact that
he is or was a director, officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against
expenses (including attorney fees) actually and reasonably incurred by him in connection with the defense or settlement of such
action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests
of the Corporation and except that no indemnification shall be made in respect of any claim, issue or matter as to which such
person shall have been adjudged to be liable to the Corporation unless and only to the extent that the court in which such action
or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances
of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Any indemnification
under the provisions of subsection (a) or (b) of this section (unless ordered by a court) shall be made by the Corporation only
as authorized in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper
in the circumstances because he has met the applicable standard of conduct set forth above. Such determination shall be made:
(1) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to such action, suit
or proceedings; (2) if such a quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs,
by independent legal counsel in a written opinion; or (3) by the shareholders.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Expenses
incurred by an officer or director in defending a civil or criminal action, suit or proceeding may be paid by the Corporation
in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such
director or officer to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the
Corporation as authorized by the provisions of this section. Such expenses incurred by other employees and agents may be so paid
upon such terms and conditions, if any, as the Board of Directors deems appropriate.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">For purposes
of this indemnity, references to &quot;the corporation&quot; shall include, in addition to the resulting corporation, any constituent
corporation, including any constituent of a constituent, absorbed in a consolidation or merger which, if its separate existence
had continued, would have had power and authority to indemnify its directors, officers, and employees or agents, so that any person
who is or was a director, officer, employee or agent of such constituent corporation, or is or was sewing at the request of such
constituent corporation, as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, shall stand in the same position under the provisions of this section with respect to the resulting or surviving
corporation as he would have with respect to such constituent corporation if its separate existence had continued.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt"></FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 7. Exemption from
Registration Claimed.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Not applicable.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt"><B>Item 8. Exhibits.</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 16%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 10pt">Exhibit<BR>
        Number</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; width: 84%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 10pt">Description
        of Exhibit</FONT></P></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3i.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i) &#9;&#9;Articles of Incorporation
(incorporated herein by reference from Form 10-12g filed May &#9;&#9;23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iii.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i)(a) &#9;&#9;Amendment to
Articles, February, 2009, (incorporated herein by reference from Form &#9;&#9;10-12g filed May 23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3iv.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i)(b)&#9;Amendment to Articles,
July, 2013, (incorporated herein by reference from Form 10-12g filed May 23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3v.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i)(c)&#9;Amendment to Articles,
August, 2015, (incorporated herein by reference from Form 10-12g filed May 23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/ex3vi.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i)(d)&#9;Amendment to Articles,
September, 2015, (incorporated herein by reference from Form &#9;&#9;10-12g filed May 23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000069/bylaws.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">3(i)(e)&#9;By Laws, (incorporated
herein by reference from Form 10-12g filed May 23, 2017).</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1078799/000126246317000229/ex99i.htm" STYLE="-sec-extract: exhibit">4&#9;Equity Incentive Plan (incorporated
herein by reference from Form 10-12g/A filed &#9;&#9;September 12, 2017).</A></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><A HREF="ex5x1.htm"><FONT STYLE="font-size: 10pt">5.1&#9;&#9;Legal Opinion of Mailander Law Office, Inc.*</FONT></A></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><FONT STYLE="font-size: 10pt"><A HREF="ex23x1.htm">23.1&#9;&#9;Consent of Independent Registered Public Accounting Firm.*</A></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><FONT STYLE="font-size: 10pt"><A HREF="ex5x1.htm">23.2&#9;&#9;Consent of Mailander Law Office, Inc. (included in its opinion filed as Exhibit 5.1 in this&#9;Registration Statement).&nbsp;</A></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">* Filed
herewith</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt"></FONT></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 12pt 0"><FONT STYLE="font-size: 10pt"><B>Item 9. Undertakings.</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Subsequent
Disclosure</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
undersigned registrant hereby undertakes:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 10pt">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any material information with respect to the plan of distribution not previously disclosed in the registration statement
or any material change to such information in the registration statement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Provided,
however, that paragraphs (a)(1)(i) and (a)(1)(ii) shall not apply if the information required to be included in a post-effective
amendment by these paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 10pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 1in"><FONT STYLE="font-size: 10pt">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
the termination of the offering.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Incorporation
by Reference</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable,
each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act), that is incorporated
by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered
therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>Commission
Position on Indemnification</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">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.</FONT></P>


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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">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 and has duly caused this registration statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in the City of Escondido, State of California, on November 24, 2020.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in"><FONT STYLE="font-size: 10pt">MARIJUANA COMPANY OF AMERICA,
INC.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3in"><FONT STYLE="font-size: 10pt">By: <U>/s/ Jesus Quintero&#9;</U></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in"><FONT STYLE="font-size: 10pt">Jesus Quintero</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">Pursuant to the
requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
the capacities and on the dates indicated.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 10pt">Signature</FONT></P></TD>
    <TD STYLE="width: 44%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 10pt">Title</FONT></P></TD>
    <TD STYLE="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid"><FONT STYLE="font-size: 10pt">Date</FONT></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0.3pt 0 0"><FONT STYLE="font-size: 10pt"><U>/s/ Jesus Quintero&#9;</U></FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Jesus Quintero</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Director, Chairman of the
        Board, CEO, CFO (Principal Executive Officer, Principal Accounting Officer)</FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">November 24, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><U>/s/ Edward Manolos&#9;</U></FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Edward Manolos</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">November 24, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><U>/s/Themistocles Psomiadis&#9;</U></FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Themistocles Psomiadis</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">November 24, 2020</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><U>/s/Marco Antonio Guerrero&#9;</U></FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Marco Antonio Guerrero</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Director</FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">November 24, 2020</FONT></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>


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[{"type": "S-8", "sequence": "1", "filename": "mcoa_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 62443}]
{"company-data": {"conformed-name": "Marijuana Co of America, Inc.", "cik": "0001078799", "assigned-sic": "2833", "irs-number": "870426858", "state-of-incorporation": "UT", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-250929", "film-number": "201344503"}, "business-address": {"street1": "1340 WEST VALLEY PARKWAY", "street2": "SUITE #205", "city": "ESCONDIDO", "state": "CA", "zip": "92029", "phone": "(888) 777-4362"}, "mail-address": {"street1": "1340 WEST VALLEY PARKWAY", "street2": "SUITE #205", "city": "ESCONDIDO", "state": "CA", "zip": "92029"}, "former-company": {"former-conformed-name": "CONVERGE GLOBAL INC/CA", "date-changed": "19990806"}}
As Filed With
the Securities and Exchange Commission on November 24, 2020
Registration
No. 333-
UNITED STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
_____________________
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE SECURITIES
ACT OF 1933
_____________________
MARIJUANA
COMPANY OF AMERICA, INC.
(Exact name
of registrant as specified in its charter)
_____________________
Utah
(State
        or other jurisdiction of
incorporation or organization)
1340
        West Valley Parkway, Ste. 205
Escondido,
        CA 92029
98-1246221
(I.R.S.
        Employer
Identification
        Number)
(Address,
    including zip code, of Principal Executive Offices)
_____________________
Marijuana
Company of America, Inc.
Equity Incentive
Plan
(Full title
of the plan)
_____________________
Registered
Agents, Inc.
401 Ryland
Street, Ste. 200-A
Reno, NV 89502
Telephone:
(775) 401-6800
(Name
and address of agent for service)
_____________________
Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company"
in Rule 12b-2 of the Exchange Act.
Large
    accelerated filer	[_]
Accelerated
    filer 	[_]
Non-accelerated
    filer	[_]
Smaller
    reporting company	[X]
___________________________
CALCULATION OF
REGISTRATION FEE
Title
    of Securities to
be Registered
Amount
    to be
Registered (1)
Proposed
    Maximum
Offering Price
Per Share (2)
Proposed
    Maximum
Aggregate
Offering Price (2)
Amount
    of
Registration
Fee (2)
Common
    Stock, $0.001 par value
228,560,371
    shares
$0.0014
$319,984.52
$34.91
(1)
This
                                         registration statement (this "Registration Statement") is being filed for
                                         purposes of registering 228,560,371 shares of common stock of Marijuana Company of America,
                                         Inc. (the "Registrant"), issuable pursuant to our Equity Incentive Plan,
                                         as the same may be amended or restated (the "Equity Incentive Plan"). Pursuant
                                         to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"),
                                         this Registration Statement also covers an indeterminate number of shares that may be
                                         offered or issued as a result of stock splits, stock dividends, or similar transactions.
(2)
Estimated
                                         in accordance with Rule 457(c) solely for purposes of calculating the registration fee.
                                         The maximum price per Security and the maximum aggregate offering price are based on
                                         the average of the $0.002 (high) and $0.0017 (low) sale price of
                                         the Registrant's as reported on the OTC Markets on November 20, 2020, which date is within
                                         five business days prior to filing this Registration Statement.
This
Registration Statement shall become effective upon filing in accordance with Rule 462(a) under the Securities Act.
INTRODUCTION
Pursuant to General
Instruction E of Form S-8, the Registrant is filing this Registration Statement with respect to the issuance of 228,560,371 shares
of its common stock, $0.001 par value per share (the "Common Stock"), under the Registrant's Equity Incentive
Plan.
PART I
INFORMATION
REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information.
The
documents containing the information specified in Part I of Form S-8 will be sent or given to the individuals who participate
in the Equity Incentive Plan in accordance with Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and
are not, filed with the Securities and Exchange Commission (the "Commission"), either as part of this Registration
Statement or as a prospectus or prospectus supplement pursuant to Rule 424 of the Securities Act, but constitute (along with the
documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II hereof) a prospectus that meets
the requirements of Section 10(a) of the Securities Act.
Item 2. Registrant Information
and Employee Plan Annual Information.
Upon
written or oral request, any of the documents incorporated by reference in Item 3 of Part II of this Registration Statement (which
documents are incorporated by reference in the Section 10(a) prospectus), other documents required to be delivered to eligible
employees pursuant to Rule 428(b) or additional information about the Registrant's Equity Incentive Plan are available without
charge by contacting: Secretary, Marijuana Company of America, Inc., 1340 West Valley Parkway, Ste. 205, Escondido, California
92029 or by calling (888) 777-4362.
PART II
INFORMATION
REQUIRED IN REGISTRATION STATEMENT
Item 3. Incorporation of
Documents by Reference.
The
following documents which have been filed (other than filings or portions of filings that are furnished under applicable SEC rules
rather than filed) by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), are incorporated by reference herein and shall be deemed to be a part hereof:
(a)       The
Registrant's Annual Report on Form 10-K/A for the fiscal year ended December 31, 2019, filed with the Commission on June
24, 2020;
(b)       All
current and periodic reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act since May 23, 2017;
and
(d)       The
description of the Registrant's Common Stock contained in the Registrant's registration statement on Form 10-12g filed
with the Commission on May 23, 2017, including any amendments thereto or reports filed for the purpose of updating such description.
In
addition, all documents subsequently filed (other than filings or portions of filings that are furnished under applicable Commission
rules rather than filed) by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act, prior to the filing of a post-effective amendment to this Registration Statement, which indicates that all securities offered
have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and made a part hereof from their respective dates of filing (such documents, and the documents enumerated
above, being hereinafter referred to as "Incorporated Documents").
Any
statement contained in an Incorporated Document shall be deemed to be modified or superseded for purposes of this Registration
Statement to the extent that a statement contained herein or in any other subsequently filed Incorporated Document 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.
Under
no circumstances will any information filed under current Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference
unless such Form 8-K expressly provides to the contrary.
Item 4. Description of
Securities.
Not applicable.
Item 5. Interests of Named
Experts and Counsel.
Not applicable.
2
Item 6. Indemnification
of Directors and Officers.
Utah Statutes
Except
as otherwise provided in the Utah Revised Business Corporation Act (URBCA), a corporation may indemnify an individual made a party
to a proceeding because the individual is or was a director of the corporation against liability incurred in the proceeding if:
•
His conduct was in good faith.
•
He reasonably believed that his conduct was in, or not
opposed to, the corporation's best interests.
•
In the case of any criminal proceeding, he had no reasonable
cause to believe his conduct was 	unlawful.
However,
a corporation may not indemnify a director in connection with either:
•
A proceeding by or in the right of the corporation in
which the director was determined to be 	liable to the corporation.
•
Any other proceeding charging that the director derived
an improper personal benefit (whether or 	not the proceeding involved action in the director's official capacity), in
which proceeding the 	director was determined to be liable on the basis that the director derived an improper personal 	benefit.
A corporation
may pay for or reimburse reasonable expenses incurred by a director who is a party to a proceeding in advance of a final disposition
if:
•
The director furnishes the corporation a written affirmation
of his good faith belief that he has 	met the applicable standard of conduct described in Section 16-10a-902 of the Utah Code.
•
The director furnishes to the corporation a written
undertaking, executed personally or on his 	behalf, to repay the advance if it is ultimately determined that he did not meet
the standard of 	conduct.
•
A determination is made that the facts then known to
those making the determination would not 	preclude indemnification.
A corporation
must indemnify a director who was successful in the defense of any proceeding or claim to which the director was a party because
of the director's status as a director of the corporation against reasonable expenses incurred in defending the proceeding
or claim for which the director was successful.
Unless
a corporation's articles of incorporation provide otherwise:
•
An officer of a corporation is entitled to mandatory
indemnification to the same extent as a 	director of the corporation.
•
A corporation may indemnify and advance expenses to
an officer, employee, fiduciary, or agent 	of the corporation to the same extent as to a director.
•
A corporation may indemnify and advance expenses to
an officer, employee, fiduciary, or agent 	who is not a director to a greater extent than to a director. However, this must
be consistent with 	public policy and provided for in the corporation's articles of incorporation, bylaws, action of
its 	board of directors, or contract.
3
Company
Articles and By Laws.
Article
III, Section 6 of the Company's By Laws provides that The Corporation shall have power to indemnify any person who was or
is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil,
criminal, administrative or investigative (other than an action by or in the right of the Corporation) by reason of the fact that
he is or was a director, officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against
expenses (including attorney fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by him in
connection with such action, suit or proceeding if he acted in good faith and in a manner he reasonably believed to be in or not
opposed to the best interests of the Corporation, and, with respect to any criminal action or proceeding, had no reasonable cause
to believe his conduct was unlawful. The termination of any action, suit or proceeding by judgment, order, settlement, conviction,
or upon a plea of nolo contendere or its equivalent shall not, of itself, create a presumption that the person did not act in
good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the Corporation, and,
with respect to any criminal action or proceeding, had reasonable cause to believe that his conduct was unlawful.
The Corporation
shall have the power to indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending
or completed action or suit by or in the right of the Corporation to procure a judgment in its favor by reason of the fact that
he is or was a director, officer, employee or agent of the Corporation, or is or was serving at the request of the Corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against
expenses (including attorney fees) actually and reasonably incurred by him in connection with the defense or settlement of such
action or suit if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests
of the Corporation and except that no indemnification shall be made in respect of any claim, issue or matter as to which such
person shall have been adjudged to be liable to the Corporation unless and only to the extent that the court in which such action
or suit was brought shall determine upon application that, despite the adjudication of liability but in view of all the circumstances
of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper.
Any indemnification
under the provisions of subsection (a) or (b) of this section (unless ordered by a court) shall be made by the Corporation only
as authorized in the specific case upon a determination that indemnification of the director, officer, employee or agent is proper
in the circumstances because he has met the applicable standard of conduct set forth above. Such determination shall be made:
(1) by the Board of Directors by a majority vote of a quorum consisting of directors who were not parties to such action, suit
or proceedings; (2) if such a quorum is not obtainable, or, even if obtainable a quorum of disinterested directors so directs,
by independent legal counsel in a written opinion; or (3) by the shareholders.
Expenses
incurred by an officer or director in defending a civil or criminal action, suit or proceeding may be paid by the Corporation
in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on behalf of such
director or officer to repay such amount if it shall ultimately be determined that he is not entitled to be indemnified by the
Corporation as authorized by the provisions of this section. Such expenses incurred by other employees and agents may be so paid
upon such terms and conditions, if any, as the Board of Directors deems appropriate.
For purposes
of this indemnity, references to "the corporation" shall include, in addition to the resulting corporation, any constituent
corporation, including any constituent of a constituent, absorbed in a consolidation or merger which, if its separate existence
had continued, would have had power and authority to indemnify its directors, officers, and employees or agents, so that any person
who is or was a director, officer, employee or agent of such constituent corporation, or is or was sewing at the request of such
constituent corporation, as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or
other enterprise, shall stand in the same position under the provisions of this section with respect to the resulting or surviving
corporation as he would have with respect to such constituent corporation if its separate existence had continued.
4
Item 7. Exemption from
Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit
Number
Description
        of Exhibit
3(i) 		Articles of Incorporation
(incorporated herein by reference from Form 10-12g filed May 		23, 2017).
3(i)(a) 		Amendment to
Articles, February, 2009, (incorporated herein by reference from Form 		10-12g filed May 23, 2017).
3(i)(b)	Amendment to Articles,
July, 2013, (incorporated herein by reference from Form 10-12g filed May 23, 2017).
3(i)(c)	Amendment to Articles,
August, 2015, (incorporated herein by reference from Form 10-12g filed May 23, 2017).
3(i)(d)	Amendment to Articles,
September, 2015, (incorporated herein by reference from Form 		10-12g filed May 23, 2017).
3(i)(e)	By Laws, (incorporated
herein by reference from Form 10-12g filed May 23, 2017).
4	Equity Incentive Plan (incorporated
herein by reference from Form 10-12g/A filed 		September 12, 2017).
5.1		Legal Opinion of Mailander Law Office, Inc.*
23.1		Consent of Independent Registered Public Accounting Firm.*
23.2		Consent of Mailander Law Office, Inc. (included in its opinion filed as Exhibit 5.1 in this	Registration Statement).
* Filed
herewith
5
Item 9. Undertakings.
(a)
Subsequent
Disclosure
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 this registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
forth in the registration statement;
(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) shall not apply if the information required to be included in a post-effective
amendment by these paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to
Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
(2)       That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
be deemed to be the initial bona fide offering thereof.
(3)       To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at
the termination of the offering.
(b)
Incorporation
by Reference
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)
Commission
Position on Indemnification
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.
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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 Escondido, State of California, on November 24, 2020.
MARIJUANA COMPANY OF AMERICA,
INC.
By:
/s/ Jesus Quintero
Jesus Quintero
Chief Executive Officer
Chief Financial Officer
Pursuant to the
requirements of the Securities Act of 1933, as amended, this registration statement has been signed by the following persons in
the capacities and on the dates indicated.
Signature
Title
Date
/s/ Jesus Quintero
Jesus Quintero
Director, Chairman of the
        Board, CEO, CFO (Principal Executive Officer, Principal Accounting Officer)
November 24, 2020
/s/ Edward Manolos
Edward Manolos
Director
November 24, 2020
/s/Themistocles Psomiadis
Themistocles Psomiadis
Director
November 24, 2020
/s/Marco Antonio Guerrero
Marco Antonio Guerrero
Director
November 24, 2020
7