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<title>S-8</title>
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As filed with the Securities and Exchange Commission on November 9,
2017</font></div>
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Registration No. 333-______</font></div>
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U.S. SECURITIES AND EXCHANGE COMMISSION</font></div>
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Washington, D.C. 20549</font></div>
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FORM S-8</font></div>
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REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
1933</font></div>
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&#xA0;</font></div>
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PARK CITY GROUP, INC.</font></div>
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&#xA0;(Exact name of registrant as specified in
charter)</font></div>
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Nevada</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
37-1454128</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(State or Other Jurisdiction of Incorporation or
Organization)</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(I.R.S. Employer Identification Number)</font></div>
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299 S. Main Street, Suite 2225</font></div>
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Salt Lake City, Utah 84111</font></div>
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(435) 645-2000</font></div>
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(Address and telephone number of principal executive
office)</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Second Amended and Restated 2011 Employee Stock Purchase Plan, as
amended</font></div>
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Second Amended and Restated 2011 Stock Incentive Plan, as
amended</font></div>
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Full Title of the Plans</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Edward L. Clissold</font></div>
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Secretary and General Counsel</font></div>
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299 S. Main Street, Suite 2225</font></div>
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Salt Lake City, Utah 84111</font></div>
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&#xA0;(435) 645-2000</font></div>
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(Name, address and telephone number of agent for
service)</font></div>
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with copies to:</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Jessica R. Sudweeks</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Disclosure Law Group, a Professional Corporation</font></div>
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600 W. Broadway, Suite 700</font></div>
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San Diego, California 92101</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(619) 272-7050</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer,
smaller reporting company, or an emerging growth company. See the
definitions of &#x201C;large accelerated filer,&#x201D;
&#x201C;accelerated filer,&#x201D; &#x201C;smaller reporting
company,&#x201D; and &#x201C;emerging growth company&#x201D; in Rule
12b-2 of the Exchange Act.</font></div>
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Large accelerated filer</font></div>
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[&#xA0;&#xA0; ]</font></div>
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Accelerated filer</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
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[X]</font></div>
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Non-accelerated filer</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Do not check if a smaller reporting company)</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[&#xA0;&#xA0; ]</font></div>
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<td style="vertical-align: top; width: 27%">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Smaller reporting company</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[&#xA0;&#xA0; ]</font></div>
</td>
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<td style="vertical-align: top; width: 40%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 12%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 27%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Emerging growth company</font></div>
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<td style="vertical-align: top; width: 21%">
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
[&#xA0;&#xA0; ]</font></div>
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<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
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 13(a) of the Exchange
Act.</font> [&#xA0;&#xA0; ]</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
CALCULATION OF REGISTRATION FEE</font></div>
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<div style="text-align: center; text-indent:0px;margin-right:0px;padding-bottom:4px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Title
of Each Class of Securities</font></div>
<div style="text-align: center; text-indent:0px;margin-right:0px;padding-bottom:4px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Being
Registered</font></div>
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<div><font style="font-size: 13px; font-family: Times New Roman;"><font style="color: rgb(0, 0, 0);">Amount Being Registered</font></font>
<font style="font-size: 70%; vertical-align: top"><font style="font-size: 13px; font-family: Times New Roman;"><font style="color: rgb(0, 0, 0);"><font style="font-size: 70%; vertical-align: top">(1)
(2)</font></font></font></font></div>
</font><font style="text-align: left; padding-bottom: 2px; width: 10%; vertical-align: bottom; display: inline-block;">&#xA0;</font></div>
</td>
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<div><font style="font-size: 13px; font-family: Times New Roman; color: rgb(0, 0, 0);">
Proposed Maximum Offering Price Per Unit</font></div>
</font><font style="text-align: left; padding-bottom: 2px; width: 10%; vertical-align: bottom; display: inline-block;">&#xA0;</font></div>
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<div><font style="font-size: 13px; font-family: Times New Roman; color: rgb(0, 0, 0);">
Proposed Maximum Aggregate Offering Price</font></div>
</font><font style="text-align: left; padding-bottom: 2px; width: 10%; vertical-align: bottom; display: inline-block;">&#xA0;</font></div>
</td>
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<div><font style="text-align: left; padding-bottom: 2px; width: 10%; vertical-align: bottom; display: inline-block;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; border-bottom: 2px solid rgb(0, 0, 0); display: inline-block;">
<div><font style="font-size: 13px; font-family: Times New Roman;"><font style="color: rgb(0, 0, 0);">Amount of Registration Fee</font>
<font style="color: rgb(0, 0, 0);"><font style="font-size: 70%; vertical-align: top">(3)</font></font></font></div>
</font><font style="text-align: left; padding-bottom: 2px; width: 10%; vertical-align: bottom; display: inline-block;">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align:bottom;width:52%;">
<div style="margin-left:0px;"><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
<td colspan="1" style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font><font style="text-align: center; vertical-align:bottom;width:80%;display:inline-block;">
<div><font style="font-size:13px;font-family:Times New Roman;">&#xA0;</font></div>
</font><font style="text-align: left; vertical-align:bottom;width:10%;display:inline-block;">&#xA0;</font></div>
</td>
</tr><tr style="background-color:#cceeff;">
<td style="vertical-align:bottom;width:52%;">
<div style="text-align: left; text-indent:0px;margin-right:0px;margin-left:0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Common
Stock, $0.01 par value</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; color:#000000;font-family:Times New Roman;vertical-align:bottom;display:inline-block;width:10%;font-size:13px;">&#xA0;</font><font style="text-align: left; color:#000000;font-family:Times New Roman;vertical-align:bottom;display:inline-block;width:5%;font-size:13px;">&#xA0;</font><font style="text-align: right; color:#000000;font-family:Times New Roman;vertical-align:bottom;display:inline-block;width:75%;font-size:13px;">150,000</font><font style="text-align: left; color:#000000;font-family:Times New Roman;vertical-align:bottom;display:inline-block;width:10%;font-size:13px;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:5%;font-family:Times New Roman;color:#000000;">$</font><font style="text-align: right; vertical-align:bottom;display:inline-block;width:75%;font-family:Times New Roman;color:#000000;">11.165</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:5%;font-family:Times New Roman;color:#000000;">$</font><font style="text-align: right; vertical-align:bottom;display:inline-block;width:75%;font-family:Times New Roman;color:#000000;">1,674,750</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:5%;font-family:Times New Roman;color:#000000;">$</font><font style="text-align: right; vertical-align:bottom;display:inline-block;width:75%;font-family:Times New Roman;color:#000000;">208.51</font><font style="text-align: left; vertical-align:bottom;display:inline-block;width:10%;font-family:Times New Roman;color:#000000;">&#xA0;</font></div>
</td>
</tr></table>
</div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="display: table;">
<div style="display: table-row;">
<div style="display: table-cell; width: 36px;"><font style="font-size: 70%; vertical-align: top"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
<font style="font-size: 70%; vertical-align: top">(1)</font></font></font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
</font> <font style="font-family: Times New Roman; font-size: 13px;"><font style="color: rgb(0, 0, 0);">An indeterminate number of additional shares
of common stock shall be issuable pursuant to Rule 416 (c) of the
Securities Act of 1933, as amended (the &#x201C;</font><font style="font-style: italic; color: rgb(0, 0, 0);">Securities
Act</font><font style="color: rgb(0, 0, 0);">&#x201D;), to prevent
dilution resulting from stock splits, stock dividends or similar
transactions, and in such an event, the number of shares registered
shall automatically increase to cover the additional shares in
accordance with Rule 416(c).</font></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="display: table;">
<div style="display: table-row;">
<div style="display: table-cell; width: 36px;"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
<font style="font-size: 70%; vertical-align: top">(2)</font></font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
</font> <font style="font-family: Times New Roman; font-size: 13px;"><font style="color: rgb(0, 0, 0);">This Form S-8 registers 150,000 additional
shares of Park City Group, Inc.&#x2019;s (the &#x201C;</font>
<font style="font-style: italic; color: rgb(0, 0, 0);">Registrant</font><font style="color: rgb(0, 0, 0);">&#x201D;)
common stock, par value $0.01 per share (&#x201C;</font><font style="font-style: italic; color: rgb(0, 0, 0);">Common
Stock</font><font style="color: rgb(0, 0, 0);">&#x201D;), for
issuance under the Registrant&#x2019;s Second Amended and Restated
2011 Stock Incentive Plan, as amended (the
&#x201C;</font><font style="font-style: italic; color: rgb(0, 0, 0);">SIP</font><font style="color: rgb(0, 0, 0);">&#x201D;) and under the Second Amended and
Restated 2011 Employee Stock Purchase Plan, as amended (the
&#x201C;</font><font style="font-style: italic; color: rgb(0, 0, 0);">ESPP</font><font style="color: rgb(0, 0, 0);">&#x201D;) (together the
&#x201C;</font><font style="font-style: italic; color: rgb(0, 0, 0);">Plans</font><font style="color: rgb(0, 0, 0);">&#x201D;), of which 125,000 additional shares
of Common Stock are reserved for issuance under the SIP and 25,000
additional shares of Common Stock are reserved for issuance under
the ESPP.</font></font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="display: table;">
<div style="display: table-row;">
<div style="display: table-cell; width: 36px;"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
<font style="font-size: 70%; vertical-align: top">(3)</font></font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
</font> <font style="color: rgb(0, 0, 0); font-family: Times New Roman; font-size: 13px;">
Pursuant to General Instruction E to Form S-8, a filing fee is only
being paid with respect to the registration of additional
securities available for distribution under the Plans. The price is
estimated in accordance with Rules 457 (c) and 457(h)(1) of the
Securities Act solely for the purpose of calculating the
registration fee. Our estimate is based on the average high and low
prices the Registrant&#x2019;s Common Stock, as quoted on the NASDAQ
Capital Market on November 7, 2017, which is no less than five
business days prior to the date of this Registration
Statement.</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">-1-</font></div>
</div>
<div id="pb" style="text-align: center; page-break-after: always; margin-left: 0px; margin-right: 0px; margin-bottom: 6px; width: 100%; height: 1px; background-color: #000000">
<!--page break--></div>
<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
STATEMENT PURSUANT TO GENERAL INSTRUCTION E-</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
REGISTRATION OF ADDITIONAL SECURITIES</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#xA0;&#xA0;&#xA0;&#xA0;This Registration Statement on Form S-8
(the &#x201C;</font><font style="font-style: italic; color: #000000">Registration
Statement</font><font style="color: #000000">&#x201D;) registers an
additional 150,000 shares (the &#x201C;</font><font style="font-style: italic; color: #000000">Shares</font><font style="color: #000000">&#x201D;) of common stock, par value $0.01 per
share (&#x201C;</font><font style="font-style: italic; color: #000000">Common
Stock</font><font style="color: #000000">&#x201D;), of Park City
Group, Inc. (the &#x201C;</font><font style="font-style: italic; color: #000000">Registrant</font><font style="color: #000000">&#x201D;), issuable pursuant to the
Registrant&#x2019;s Second Amended and Restated 2011 Stock Incentive
Plan, as amended (the &#x201C;</font><font style="font-style: italic; color: #000000">SIP</font><font style="color: #000000">&#x201D;) and the Second Amended and Restated 2011
Employee Stock Purchase Plan, as amended (the
&#x201C;</font><font style="font-style: italic; color: #000000">ESPP</font><font style="color: #000000">&#x201D;) (together the &#x201C;</font><font style="font-style: italic; color: #000000">Plans</font><font style="color: #000000">&#x201D;), of which 125,000 Shares are issuable
under the SIP, and 25,000 are issuable under the ESPP. The Shares
registered on this Registration Statement, along with shares of
Common Stock previously registered on previous Registration
Statements on Form S-8 (File Nos. 333-173919,333-183600 and
333-190981) amount to a total of 900,000 shares of registered
Common Stock authorized for issuance under the Plans as of November
9, 2017.</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
PART II</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#xA0;&#xA0;&#xA0;&#xA0;Pursuant to General Instruction E of Form
S-8, the Registrant hereby incorporates by reference the
Registration Statements on Form S-8 previously filed by the
Registrant with the Securities and Exchange Commission (the
&#x201C;</font><font style="font-style: italic; color: #000000">SEC</font><font style="color: #000000">&#x201D;) on May 4, 2011 (File No. 333-173919),
August 28, 2012 (File No. 333-183600) and September 4, 2013 (File
No. 333-190981).</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Item 3.&#xA0; Incorporation of Documents by Reference.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;&#xA0;&#xA0;&#xA0;In addition to the incorporation of the
Registrant's previous Registration Statements on Form S-8, as
identified above, the Registrant hereby incorporates by reference
the documents listed below, as these documents were not included in
the previous Registration Statements on Form S-8.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(a)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Registrant&#x2019;s Annual report on Form 10-K for the fiscal
year ended June 30, 2017, as filed with the SEC on September 13,
2017;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(b)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Registrant&#x2019;s Quarterly Report on Form 10-Q for the period
ended September 30, 2017, as filed with the SEC on November 9,
2017;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(c)<br></font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">The
Registrant's Current Report on Form 8-K, as filed with the SEC on
July 28, 2017;<font style="color: #000000; font-family: Times New Roman; font-size: 13px"><br>
</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(d)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Registrant&#x2019;s Current Report on Form 8-K, as filed with
the SEC on September 15, 2017;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(e)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Registrant&#x2019;s Current Report on Form 8-K, as filed with
the SEC on September 18, 2017;</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">&#xA0;
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(f)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
All other reports filed by the Registrant pursuant to
Section&#xA0;13(a), 13(c), 14 or 15(d)&#xA0;of the Securities
Exchange Act of 1934, as amended (the &#x201C;</font><font style="font-style: italic; color: #000000">Exchange
Act</font><font style="color: #000000">&#x201D;), since the end of
the fiscal year covered by the annual report referred to in
(a)&#xA0;above (in each case, except for the information furnished
under Items 2.02 or 7.01 in any current report on Form&#xA0;8-K);
and</font></font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(g)</font></div>
</td>
<td style="vertical-align: top; width: 90%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The description of the Registrant&#x2019;s Common Stock contained in
the Registrant&#x2019;s Registration Statement on Form 8-A (File No.
001-34941), filed with the SEC on October 29, 2010.</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">-2-</font></div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Item 8.&#xA0; Exhibits.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td style="vertical-align: top; width: 10%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
<br></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
EXHIBIT NUMBER</font></div>
</td>
<td style="vertical-align: top; width: 1%;">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
DESCRIPTION</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 10%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr style="background-color: #cceeff">
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: rgb(0, 0, 0);"><a href="ex5-1.htm"><font style="font-family: Times New Roman; font-size: 13px;">5.1</font></a></font></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Opinion and Consent of Edward Clissold, Park City Group, Inc.
General Counsel</font></div>
</td>
</tr><tr style="background-color: #ffffff">
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;"><a href="ex10-1.htm">
10.1</a></font></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Amendment No. 1 to the Second Amended and Restated 2011 Stock
Incentive Plan of Park City Group, Inc., dated August 3,
2017<br></font></div>
</td>
</tr><tr style="background-color: #cceeff">
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;"><a href="ex10-2.htm">
10.2</a></font></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Amendment No. 1 to the Second Amended and Restated 2011 Employee
Stock Purchase Plan of Park City Group, Inc., dated August 3,
2017<br></font></div>
</td>
</tr><tr style="background-color: #ffffff">
<td style="vertical-align: top; width: 10%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="ex23-1.htm"><font style="font-family: Times New Roman; font-size: 13px;">23.1</font></a></div>
</td>
<td style="vertical-align: top; width: 1%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 89%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Consent of Haynie &amp; Company</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">-3-</font></div>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
SIGNATURES</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">
&#xA0;&#xA0;&#xA0;&#xA0;Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has
reasonabl</font><font style="color: #000000">e 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 Salt Lake
City, Utah on November 9, 2017.</font></font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><br></font></div>
<div style="text-align: left">
<table cellpadding="0" cellspacing="0" style="text-align: left; margin: 0 auto;width: 100%;">
<tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="color: #000000; font-family: Times New Roman; font-size: 13px">PARK
CITY GROUP, INC.</font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">By:</font> <font style="text-decoration: underline; color: #000000">/s/&#xA0;&#xA0;Randall
K. Fields</font></font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Randall
K. Fields</font></div>
<div style="line-height: 1;"><font style="font-family: Times New Roman; font-size: 13px;">Chairman of the
Board, Director and Chief Executive Officer<br></font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">By:&#xA0;&#xA0;</font><font style="text-decoration: underline; color: #000000">/s/&#xA0;&#xA0;Todd
Mitchell</font></font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font style="color: #000000; font-family: Times New Roman; font-size: 13px">Todd
Mitchell</font></div>
<div style="line-height: 1;"><font style="font-family: Times New Roman; font-size: 13px;">Chief Financial
Officer<br></font></div>
</td>
</tr><tr>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
<td style="width: 50%">
<div><font>&#xA0;</font></div>
</td>
</tr></table>
</div>
<div style="text-align: justify; margin-left: 204px; margin-right: 0px; text-indent: 0px;">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;&#xA0;&#xA0;&#xA0;In accordance with the requirements of the
Securities Act of 1933, this Registration Statement has been signed
by the following persons in the capacities and on the dates
indicated.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Signature</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Title</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Date</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
Randall K.&#xA0;Fields</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chairman of the Board and Director,</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
November 9, 2017</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Randall K.&#xA0;Fields</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chief Executive Officer&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Principal Executive Officer)</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
Todd Mitchell</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Chief Financial Officer&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
November 9, 2017</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Todd Mitchell</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
(Principal Financial Officer &amp;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Principal Accounting Officer)</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
Robert W. Allen</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
November 9, 2017</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Robert W. Allen</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
William S. Kies, Jr.</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
November 9, 2017</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;William S. Kies, Jr.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="text-decoration: underline"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">/s/
Richard Juliano</font></font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 40%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Director</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 30%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
November 9, 2017</font></div>
</td>
</tr><tr>
<td colspan="3" style="vertical-align: top; width: 29%">
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
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[{"type": "S-8", "sequence": "1", "filename": "pcygs8_nov92017.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 71404}]
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S-8
As filed with the Securities and Exchange Commission on November 9,
2017
Registration No. 333-______
U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
1933
PARK CITY GROUP, INC.
(Exact name of registrant as specified in
charter)
Nevada
37-1454128
(State or Other Jurisdiction of Incorporation or
Organization)
(I.R.S. Employer Identification Number)
299 S. Main Street, Suite 2225
Salt Lake City, Utah 84111
(435) 645-2000
(Address and telephone number of principal executive
office)
Second Amended and Restated 2011 Employee Stock Purchase Plan, as
amended
Second Amended and Restated 2011 Stock Incentive Plan, as
amended
Full Title of the Plans
Edward L. Clissold
Secretary and General Counsel
299 S. Main Street, Suite 2225
Salt Lake City, Utah 84111
(435) 645-2000
(Name, address and telephone number of agent for
service)
with copies to:
Jessica R. Sudweeks
Disclosure Law Group, a Professional Corporation
600 W. Broadway, Suite 700
San Diego, California 92101
(619) 272-7050
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer,
smaller reporting company, or an emerging growth company. See the
definitions of "large accelerated filer,"
"accelerated filer," "smaller reporting
company," and "emerging growth company" in Rule
12b-2 of the Exchange Act.
Large accelerated filer
[   ]
Accelerated filer
[X]
Non-accelerated filer
(Do not check if a smaller reporting company)
[   ]
Smaller reporting company
[   ]
Emerging growth company
[   ]
If an emerging growth company, indicate by check mark if the
registrant has elected not to use the extended transition period
for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange
Act.
[   ]
CALCULATION OF REGISTRATION FEE
Title
of Each Class of Securities
Being
Registered
Amount Being Registered
(1)
(2)
Proposed Maximum Offering Price Per Unit
Proposed Maximum Aggregate Offering Price
Amount of Registration Fee
(3)
Common
Stock, $0.01 par value
150,000
$
11.165
$
1,674,750
$
208.51
(1)
An indeterminate number of additional shares
of common stock shall be issuable pursuant to Rule 416 (c) of the
Securities Act of 1933, as amended (the "
Securities
Act
"), to prevent
dilution resulting from stock splits, stock dividends or similar
transactions, and in such an event, the number of shares registered
shall automatically increase to cover the additional shares in
accordance with Rule 416(c).
(2)
This Form S-8 registers 150,000 additional
shares of Park City Group, Inc.'s (the "
Registrant
")
common stock, par value $0.01 per share ("
Common
Stock
"), for
issuance under the Registrant's Second Amended and Restated
2011 Stock Incentive Plan, as amended (the
"
SIP
") and under the Second Amended and
Restated 2011 Employee Stock Purchase Plan, as amended (the
"
ESPP
") (together the
"
Plans
"), of which 125,000 additional shares
of Common Stock are reserved for issuance under the SIP and 25,000
additional shares of Common Stock are reserved for issuance under
the ESPP.
(3)
Pursuant to General Instruction E to Form S-8, a filing fee is only
being paid with respect to the registration of additional
securities available for distribution under the Plans. The price is
estimated in accordance with Rules 457 (c) and 457(h)(1) of the
Securities Act solely for the purpose of calculating the
registration fee. Our estimate is based on the average high and low
prices the Registrant's Common Stock, as quoted on the NASDAQ
Capital Market on November 7, 2017, which is no less than five
business days prior to the date of this Registration
Statement.
-1-
STATEMENT PURSUANT TO GENERAL INSTRUCTION E-
REGISTRATION OF ADDITIONAL SECURITIES
This Registration Statement on Form S-8
(the "
Registration
Statement
") registers an
additional 150,000 shares (the "
Shares
") of common stock, par value $0.01 per
share ("
Common
Stock
"), of Park City
Group, Inc. (the "
Registrant
"), issuable pursuant to the
Registrant's Second Amended and Restated 2011 Stock Incentive
Plan, as amended (the "
SIP
") and the Second Amended and Restated 2011
Employee Stock Purchase Plan, as amended (the
"
ESPP
") (together the "
Plans
"), of which 125,000 Shares are issuable
under the SIP, and 25,000 are issuable under the ESPP. The Shares
registered on this Registration Statement, along with shares of
Common Stock previously registered on previous Registration
Statements on Form S-8 (File Nos. 333-173919,333-183600 and
333-190981) amount to a total of 900,000 shares of registered
Common Stock authorized for issuance under the Plans as of November
9, 2017.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Pursuant to General Instruction E of Form
S-8, the Registrant hereby incorporates by reference the
Registration Statements on Form S-8 previously filed by the
Registrant with the Securities and Exchange Commission (the
"
SEC
") on May 4, 2011 (File No. 333-173919),
August 28, 2012 (File No. 333-183600) and September 4, 2013 (File
No. 333-190981).
Item 3.  Incorporation of Documents by Reference.
In addition to the incorporation of the
Registrant's previous Registration Statements on Form S-8, as
identified above, the Registrant hereby incorporates by reference
the documents listed below, as these documents were not included in
the previous Registration Statements on Form S-8.
(a)
The Registrant's Annual report on Form 10-K for the fiscal
year ended June 30, 2017, as filed with the SEC on September 13,
2017;
(b)
The Registrant's Quarterly Report on Form 10-Q for the period
ended September 30, 2017, as filed with the SEC on November 9,
2017;
(c)
The
Registrant's Current Report on Form 8-K, as filed with the SEC on
July 28, 2017;
(d)
The Registrant's Current Report on Form 8-K, as filed with
the SEC on September 15, 2017;
(e)
The Registrant's Current Report on Form 8-K, as filed with
the SEC on September 18, 2017;
(f)
All other reports filed by the Registrant pursuant to
Section 13(a), 13(c), 14 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 (in each case, except for the information furnished
under Items 2.02 or 7.01 in any current report on Form 8-K);
and
(g)
The description of the Registrant's Common Stock contained in
the Registrant's Registration Statement on Form 8-A (File No.
001-34941), filed with the SEC on October 29, 2010.
-2-
Item 8.  Exhibits.
EXHIBIT NUMBER
DESCRIPTION
5.1
Opinion and Consent of Edward Clissold, Park City Group, Inc.
General Counsel
10.1
Amendment No. 1 to the Second Amended and Restated 2011 Stock
Incentive Plan of Park City Group, Inc., dated August 3,
2017
10.2
Amendment No. 1 to the Second Amended and Restated 2011 Employee
Stock Purchase Plan of Park City Group, Inc., dated August 3,
2017
23.1
Consent of Haynie & Company
-3-
SIGNATURES
Pursuant to the requirements of the
Securities Act of 1933, the Registrant certifies that it has
reasonabl
e 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 Salt Lake
City, Utah on November 9, 2017.
PARK
CITY GROUP, INC.
By:
/s/  Randall
K. Fields
Randall
K. Fields
Chairman of the
Board, Director and Chief Executive Officer
By:
/s/  Todd
Mitchell
Todd
Mitchell
Chief Financial
Officer
In accordance with the requirements of the
Securities Act of 1933, this Registration Statement has been signed
by the following persons in the capacities and on the dates
indicated.
Signature
Title
Date
/s/
Randall K. Fields
Chairman of the Board and Director,
November 9, 2017
Randall K. Fields
Chief Executive Officer
(Principal Executive Officer)
/s/
Todd Mitchell
Chief Financial Officer
November 9, 2017
Todd Mitchell
(Principal Financial Officer &
Principal Accounting Officer)
/s/
Robert W. Allen
Director
November 9, 2017
Robert W. Allen
/s/
William S. Kies, Jr.
Director
November 9, 2017
William S. Kies, Jr.
/s/
Richard Juliano
Director
November 9, 2017
Richard Juliano
/s/
Austin F. Noll, Jr.
Director
November 9, 2017
Austin F. Noll, Jr.
/s/
Ronald C. Hodge
Director
November 9, 2017
Ronald C. Hodge
-4-