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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on August 17, 2016</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Registration No.&nbsp;333-</B></P>

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>Second
Sight Medical Products, Inc.</B></FONT></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="vertical-align: top; width: 45%; padding-right: 1pt; padding-left: 1pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">California</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 10%; padding-right: 1pt; padding-left: 1pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 45%; padding-right: 1pt; padding-left: 1pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>02-0692322</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 1pt; padding-left: 1pt">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)&nbsp;</P></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; font: 10pt/115% Calibri, Helvetica, Sans-Serif">&nbsp;</TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(I.R.S. Employer</P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)&nbsp;</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>12744 San Fernando Road, Suite 400</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sylmar, California 91342</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(818) 833-5000</B>&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of Principal Executive Offices,
including Zip Code)</P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;<B>Second Sight
Medical Products Inc. 2011 Equity Incentive Plan, as Amended</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Second Sight Medical Products Inc.
2015 Employee Stock Purchase Plan</B></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">Second Sight Medical Products Inc.
Equity Incentive Plan-Restricted Stock Units<U><BR>
<FONT STYLE="font-weight: normal"> </FONT>(Full title of the plans)</U></P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Second Sight Medical Products, Inc.</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>12744 San Fernando Road, Suite 400</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Sylmar, California 91342</B></P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><B>&nbsp;(818) 833-5000</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Telephone number, including area
code, of agent for service)</B></P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer&#8221; and &#8220;smaller reporting
company&#8221; in Rule 12b-2 of the Exchange Act:</P>

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

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    <TD STYLE="width: 192px; padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 24px; padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-bottom: 1pt; padding-left: 1pt">&nbsp;</TD>
    <TD STYLE="width: 48px; padding-right: 1pt; padding-left: 1pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 192px; padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 24px; padding-right: 1pt; padding-left: 1pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="width: 24px; padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(do not check if a small reporting company)</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="padding-right: 1pt; padding-left: 1pt; line-height: 115%"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>CALCULATION OF REGISTRATION FEE</B></P>

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


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

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

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<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Title of Securities</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>to be Registered</B></P></TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Amount</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>to be</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Registered (1)</B></P></TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Maximum</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Offering Price</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>per Share</B></P></TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Proposed</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Maximum</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Aggregate</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Offering Price</B></P></TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Amount of</B></P> <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center"><B>Registration Fee</B></P></TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="width: 40%; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt; border-bottom: Black 1pt solid">Common Stock, no par value per share</TD><TD STYLE="width: 3%; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,500,000</FONT></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid; vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</FONT></TD><TD STYLE="width: 3%; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">3.84</TD><TD STYLE="width: 2%; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 2%; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">5,760,000</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="width: 3%; font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="width: 1%; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="width: 10%; font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">580.03</TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt; border-bottom: Black 1pt solid">Common Stock, no par value per share</TD><TD STYLE="padding-bottom: 1pt; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000</FONT></TD><TD STYLE="padding-bottom: 1pt; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">3.84</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">384,000</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">38.67</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; text-indent: -10pt; padding-left: 10pt; border-bottom: Black 1pt solid">Common Stock, no par value per share</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">190,000</FONT></TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">3.84</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">729,600</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; padding-bottom: 1pt; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">73.47</TD><TD STYLE="padding-bottom: 1pt; font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-indent: -10pt; padding-left: 10pt; border-bottom: Black 1pt solid">Total</TD><TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid">1,790,000</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD><TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="text-align: left; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: right; border-bottom: Black 1pt solid">&nbsp;</TD><TD STYLE="text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid">&nbsp;</TD><TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,873,600</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid; border-right: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid">$</TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: right; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">692.17</FONT></TD><TD STYLE="font-family: Times New Roman, Times, Serif; text-align: left; border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</FONT></TD></TR>
</TABLE>



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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30pt; text-align: justify">(1)&nbsp;&nbsp;
Pursuant to Rule 416(a) of the Securities Act of 1933  (&ldquo;1933 Act&rdquo;) as amended, this registration statement also covers any
additional shares of common stock that become issuable by reason of any stock dividend, stock split, recapitalization or
other similar transactions effected without the registrant's receipt of consideration that results in an increase in the
number of registrant's outstanding shares of common stock.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30pt; text-align: justify">(2)&nbsp;&nbsp;&nbsp;Represents
additional shares issuable upon exercise of options, and upon vesting of restricted stock units (RSUs), reserved pursuant to
future awards under the amended 2011 Equity Plan. As amended in 2016, the 2011 Equity Incentive Plan allows generally for the
grant of RSUs.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30pt; text-align: justify">(3) Represents additional shares
of common stock reserved for issuance pursuant to future awards under the 2015 Employee Stock Purchase Plan.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 30pt">(4) Represents 190,000 shares of common
stock reserved for issuance upon vesting of restricted stock units granted to Will McGuire on December 1, 2015 under the
Executive Incentive Plan-Restricted Stock Units, as an inducement award made pursuant to the Inducement Exception. Twenty-five percent (25%) of the award, or 47,500 shares vest on August 18, 2016, and thereafter vest in 12 equal installments of
six and one quarter percent (6.25%) on the next 12 quarterly periods.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt 31.5pt">(5) Estimated in accordance with paragraphs
(c) and (h) of Rule 457 under the 1933 Act solely for the purpose of calculating the registration fee on the basis of
$3.84, which represents the average of the high and low price per share of the Company&#8217;s common stock on August 16,
2016 as reported on the Nasdaq Capital Market.<BR> (6) Pursuant to Rule 457(p) under the 1933 Act, Registrant is offsetting
the amount of the filing fee hereunder from the filing amount of $1,000  previously paid on January 22, 2016 in connection
with the filing of a registration statement on Form S-1, file no. 333-209113.</P>


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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: center"><B>Explanatory Note</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 23pt">This Registration
Statement on Form S-8 is being filed by Second Sight Medical Products, Inc. (the &#8220;Registrant&#8221;) to register a
total of (i) 1,500,000 additional shares of Common Stock issuable under the Registrant's 2011 Equity Incentive Plan, (ii)
100,000 shares of common stock<B> </B>issuable under the Registrant's 2015 Employee Stock Purchase Plan (the
&#8220;Plan&#8221;) pursuant to an &#8220;evergreen&#8221; provision in the Plan, and (iii) 190,000 shares of common stock
previously announced for stand-alone restricted stock unit awards,  the grant of which to Will McGuire was approved by our
board of directors on December 1, 2015 as an inducement award in connection with the commencement of his
employment.</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 23pt">Information required by Part I
to be contained in the Section&nbsp;10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under
the Securities Act of 1933, as amended, and the Explanatory Note to Part I of Form S-8.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 24pt 0 0; text-align: center; background-color: white"><B>PART
II</B></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; background-color: white"><B>Item&nbsp;3. Incorporation
of Documents by Reference.</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 6pt 0 0; text-indent: 23pt">The SEC allows us to &#8220;incorporate
by reference&#8221; the information we file with them, which means that we can disclose important information to you by referring
you to those documents. The information incorporated by reference is considered to be part of this registration statement, and
later information filed with the SEC will update and supersede this information. We hereby incorporate by reference into this registration
statement the following documents previously filed with the SEC:</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Annual Report on Form 10-K, and Form 10K/A, for the fiscal year ended December&nbsp;31, 2015, filed with the Commission on March 11, 2016&nbsp;&nbsp;and on August 8, 2016.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Quarterly Report on Form 10-Q, and Form 10Q/A, for the fiscal quarter ended March&nbsp;31, 2016, filed with the Commission on May&nbsp;6, 2016 and on August 8,2016; &nbsp;our Quarterly Report on Form 10-Q for the three month and six month periods ended June 30, 2016, filed with the Commission on August 8, 2016.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(c)</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our Current Reports on Form 8-K filed with the Commission on March 25, 2016,&nbsp;&nbsp;May 11, 2016, June 2, 2016, June 15, 2016, July 7, 2016, July 25, 2016 and August 1, 2016 (regarding the appointment of two distributors).</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; background-color: white; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR>
    <TD STYLE="width: 4%; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(d)</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The description of the Common Stock contained in our Registration Statement on Form 8-A (Registration No. 001-36747) filed with the Commission on November&nbsp;14, 2014, as amended on Form 8-A/A filed with the Commission on November&nbsp;17, 2014, including any additional amendment or report filed for the purpose of updating such description.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 23pt">All documents that the registrant
subsequently files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to
the filing of a post-effective amendment to the registration statement which indicates that all of the shares of common stock offered
have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in
this registration statement and to be a part hereof from the date of the filing of such documents; except as to any portion of
any future annual or quarterly report to stockholders or document or current report furnished under current Items 2.02 or 7.01
of Form 8-K that is not deemed filed under such provisions. For the purposes of this registration statement, any statement contained
in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the
extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except
as so modified or superseded, to constitute a part of this registration statement.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 23pt">&nbsp;</P>


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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 23pt">Under no circumstances will any
information filed under current items 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.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0.25in 0 0; background-color: white"><B>Item&nbsp;4. Description
of Securities.</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">The Restricted
Stock Units registered herein represent rights, with or without dividend equivalents, to acquire shares of Common Stock for no
additional consideration pursuant to the Plan, upon the vesting thereof. Subject to the provisions of the Plan, Restricted Stock
Units may not be sold, assigned, transferred, pledged, hypothecated, or otherwise disposed of or encumbered and shall be subject
to a risk of forfeiture until the lapse of all applicable restrictions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Item&nbsp;5. Interests of Named Experts
and Counsel.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">Aaron
A. Grunfeld has rendered an opinion as to the legality of the shares of Second Sight Medical Products, Inc. offered hereby.
Aaron A. Grunfeld beneficially owns 43,848 shares of our common stock and options to purchase 30,000 shares of our
common stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><B>Item&nbsp;6. Indemnification of Directors
and Officers.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Section&nbsp;317 of the
California Corporations Code, or the California Code, authorizes a corporation to indemnify, subject to certain exceptions, any
person who was or is a party or is threatened to be made a party to any proceeding (other than an action by or in the right of
the corporation to procure a judgment in its favor) by reason of the fact that such person is or was an agent of the corporation,
as the term &#8220;agent&#8221; is defined in section&nbsp;317(a) of the California Code, against expenses, judgments, fines, settlements
and other amounts actually and reasonably incurred in connection with such proceeding if such person acted in good faith and in
a manner such person reasonably believed to be in the best interests of the corporation and, in the case of a criminal proceeding,
had no reasonable cause to believe the conduct of such person was unlawful. A corporation is further authorized to indemnify, subject
to certain exceptions, any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed
action by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was
an agent of the corporation, against expenses actually and reasonably incurred by that person in connection with the defense or
settlement of the action if the person acted in good faith, in a manner the person believed to be in the best interests of the
corporation and its shareholders.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Section&nbsp;204 of the
California Code provides that a corporation&#8217;s articles of incorporation may not limit the liability of directors (i)&nbsp;for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law, (ii)&nbsp;for acts or omissions
that a director believes to be contrary to the best interests of the corporation or its shareholders or that involve the absence
of good faith on the part of the director, (iii)&nbsp;for any transaction from which a director derived an improper personal benefit,
(iv)&nbsp;for acts or omissions that show a reckless disregard for the director&#8217;s duty to the corporation or its shareholders
in circumstances in which the director was aware, or should have been aware, in the ordinary course of performing a director&#8217;s
duties, of a risk of a serious injury to the corporation or its shareholders, (v)&nbsp;for acts or omissions that constitute an
unexcused pattern of inattention that amounts to an abdication of the director&#8217;s duty to the corporation or its shareholders,
(vi)&nbsp;under Section&nbsp;310 of the California Code (concerning transactions between corporations and directors or corporations
having interrelated directors) or (vii)&nbsp;under Section&nbsp;316 of the California Code (concerning directors&#8217; liability
for distributions, loans, and guarantees).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Section&nbsp;204 further provides that a corporation&#8217;s
articles of incorporation may not limit the liability of directors for any act or omission occurring prior to the date when the
provision became effective or any act or omission as an officer, notwithstanding that the officer is also a director or that his
or her actions, if negligent or improper, have been ratified by the directors. Further, Section&nbsp;317 has no effect on claims
arising under federal or state securities laws and does not affect the availability of injunctions and other equitable remedies
available to a corporation&#8217;s shareholders for any violation of a director&#8217;s fiduciary duty to the corporation or its
shareholders.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s Restated
Articles of Incorporation provide for the elimination of liability for its directors to the fullest extent permissible under California
law and authorize it to provide indemnification to directors, officers, employees or other agents through bylaw provisions, agreements
with agents, vote of shareholders or disinterested directors or otherwise, in excess of the indemnification otherwise permitted
by Section&nbsp;317 of the California Code, subject only to the applicable limits with respect to actions for breach of duty to
the Company and its shareholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s Amended
and Restated Bylaws provide that it shall indemnify its directors and officers, employees and agents against expenses, judgments,
fines, settlements, and other amounts actually and reasonably incurred in connection with any proceeding, arising by reason of
the fact that such person is or was its agent. As included in the Company&#8217;s Amended and Restated Bylaws, a &#8220;director&#8221;
or &#8220;officer&#8221; includes any person (a)&nbsp;who is or was a director or officer of the Company, (b)&nbsp;who is or was
serving at the request of the Company as a director or officer of another corporation, partnership, joint venture, trust or other
enterprise, or (c)&nbsp;who was a director or officer of a corporation which was a predecessor corporation of the Company or of
another enterprise at the request of such predecessor corporation. The Company&#8217;s Amended and Restated Bylaws also contain
provisions expressing the intent that these bylaws provide indemnity in excess of that expressly permitted by Section 317 of the
California Code to indemnify each of its employees and agents (other than directors and officers) against expenses, judgments,
fines, settlements, and other amounts actually and reasonably incurred in connection with any proceeding, arising by reason of
the fact that such person is or was its agent. As included in the Company&#8217;s Amended and Restated Bylaws, an &#8220;employee&#8221;
or &#8220;agent&#8221; (other than a director or officer), includes any person who (a)&nbsp;is or was an employee or agent of the
Company, (b)&nbsp;is or was serving at the Company&#8217;s request as an employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, or (c)&nbsp;was an employee or agent of a corporation which was a predecessor corporation
of the Company or of another enterprise at the request of such predecessor corporation.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The Company&#8217;s Amended
and Restated Bylaws further provide that it may advance expenses incurred in defending any proceeding for which indemnification
is required or permitted, following authorization thereof by the board of directors, prior to the final disposition of the proceeding
upon receipt of an undertaking by or on behalf of the indemnified party to repay that amount if it shall be determined ultimately
that the indemnified person is not entitled to be indemnified as authorized by its Amended and Restated Bylaws. The indemnification
provided for in the Company&#8217;s Amended and Restated Bylaws for acts, omissions or transactions while acting in the capacity
of, or while serving as, a director or officer of the Company but not involving a breach of duty to the Company and its shareholders
will not be deemed exclusive of any other rights those seeking indemnification may be entitled under any bylaw, agreement, vote
of shareholders or disinterested directors, or otherwise, to the extent the additional rights to indemnification are authorized
in its Restated Articles of Incorporation.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 24.5pt; background-color: white">In addition,
the Company has entered into indemnification agreements with each of its directors and officers, and maintains directors&#8217;
and officers&#8217; liability insurance under which its directors and officers are insured against loss (as defined in the policy)
as a result of certain claims brought against them in such capacities.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0; background-color: white"><B>Item&nbsp;7. Exemption from
Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-indent: 24.5pt; background-color: white">Not applicable.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 6pt 0 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>ITEM 8. EXHIBITS.</B></P>

<P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 10%; padding-top: 1.5pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit</B></FONT><BR>
<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>No.</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 90%; padding-top: 1.5pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Exhibit Description</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restated Articles of Incorporation of the Registrant(1)</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Bylaws of the Registrant, as currently in effect.(1)</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Aaron A. Grunfeld*</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2003 Equity Incentive Plan.(1)+</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.3</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2003 Form of Employee Option Agreement.(1)+</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.4</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2011 Equity Incentive Plan.(1)+</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.5</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2011 Form of Employee Option Agreement.(1)+</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">10.6</P>
        <P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0">10.7</P></TD>
    <TD STYLE="padding: 3pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Second Sight Medical Products, Inc. Equity Incentive Plan &#8211;
        Restricted Stock Units&nbsp;(2)+</P>
        <P STYLE="font: 10pt/11.25pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Second
        Sight Medical Products, Inc. Restricted Stock Unit Award Agreement</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">(2)+</FONT></P></TD></TR>
</TABLE>

<P STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; margin-top: 0; text-align: center; margin-bottom: 10pt">5</P>

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<P STYLE="font: 10pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 10%; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.17</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 90%; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2015 Employee Stock Purchase Plan. (3)+</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1*</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Gumbiner Savett Inc, Independent Registered Public Accounting Firm.</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2*</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Aaron A. Grunfeld (included in Exhibit 5.1).</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 3pt; padding-right: 3pt; padding-left: 3pt; line-height: 115%">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0">*&#9;Included herein.</P>

<P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0">+&#9;Indicates management contract or compensatory plan</P>

<P STYLE="font: 10pt/11.25pt Times New Roman, Times, Serif; margin: 0 0 0 31.5pt">(1) Incorporated by reference to the registrant&#8217;s
registration statement on Form S-1, file no. 333-198073, originally filed with the Securities and Exchange Commission on August
12, 2014, as amended.<BR>
(2) Incorporated by reference to the registrant&#8217;s Form 8-K filed on December 4, 2016.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt 31.5pt">(3) Incorporated by reference to the registrant&#8217;s
definitive proxy statement on Schedule 14A filed with the Securities and Exchange Commission on April 16, 2015.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt"><B>Item&nbsp;9. Undertakings.</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; padding-bottom: 10pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(a)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; line-height: 115%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">The undersigned Registrant hereby undertakes:</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(1) To file, during any period in which offers or sales
are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(i) To include any prospectus required by Section&nbsp;10(a)(3)
of the Securities Act;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(ii) To reflect in the prospectus any facts or events
arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually
or in the aggregate, represent a fundamental change in the information in the Registration Statement; and</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(iii) To include any material information with respect
to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in
the Registration Statement;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
of this section do not apply to this Registration Statement on Form S-8 if the information required to be included in a post-effective
amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section&nbsp;13
or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(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.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(3) To remove from registration by means of a post-effective
amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(b) The undersigned Registrant hereby undertakes that,
for purposes of determining any liability under the Securities Act, each filing of the Registrant&#8217;s annual report pursuant
to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that is incorporated by reference in the Registration Statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt">(c) Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a
court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.</P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, the Company 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 Sylmar, State of California, on August 17, 2016.</P>

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

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

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

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

<TABLE BORDER="0" CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2"><B>SECOND SIGHT MEDICAL PRODUCTS, INC.</B></TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; width: 50%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;By:</TD>
    <TD STYLE="vertical-align: top; width: 46%; border-bottom: Black 1pt solid">/s/ Will McGuire</TD>
</TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">Will McGuire</TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">President and Chief Executive Officer</TD></TR>
</TABLE>

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

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



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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: right"><B></B><BR>
<BR>
</P>

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

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

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Each
person whose signature appears below constitutes and appoints Jonathan Will McGuire and Thomas B. Miller<B>&nbsp;</B>his true and
lawful attorneys-in-fact and agents, each acting alone, with full powers of substitution and resubstitution, for him or her and
in his or her name, place and stead, in any and all parties, to sign any and all amendments (including post-effective amendments)
to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, each acting alone, full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact</FONT> <FONT STYLE="font-family: Times New Roman, Times, Serif">and
agents, each acting alone, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof. </FONT></P>

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

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 31%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Name</B></P></TD>
    <TD STYLE="width: 2%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 47%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Title</B></P></TD>
    <TD STYLE="width: 3%; padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="width: 17%; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Date</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ Will McGuire</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Will McGuire</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">President, Chief Executive Officer and Director</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>(Principal Executive Officer)</I></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    17,&nbsp;2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ Thomas B. Miller</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Thomas B. Miller</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><I>(Principal Financial and Accounting Officer)</I></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 17,
    2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        /s/ Robert J. Greenberg<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Robert J. Greenberg M.D., Ph.D.</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August 17,
    2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ Gregg Williams</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Gregg Williams</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    17,     2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ William J. Link</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">William J. Link</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August&nbsp;17, 2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid">/s/ Aaron Mendelsohn</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Aaron Mendelsohn</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August&nbsp;17, 2016</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt">Director</TD>
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    <TD STYLE="padding-right: 0.8pt">August&nbsp;17, 2016</TD></TR>
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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Matthew Pfeffer</P></TD>
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{"company-data": {"conformed-name": "SECOND SIGHT MEDICAL PRODUCTS INC", "cik": "0001266806", "assigned-sic": "3845", "irs-number": "000000000", "state-of-incorporation": "CA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-213184", "film-number": "161839256"}, "business-address": {"street1": "12744 SAN FERNANDO ROAD, BLDG. 3", "city": "SYLMAR", "state": "CA", "zip": "91342", "phone": "818-833-5000"}, "mail-address": {"street1": "12744 SAN FERNANDO ROAD, BLDG. 3", "city": "SYLMAR", "state": "CA", "zip": "91342"}}
As filed with the Securities and Exchange
Commission on August 17, 2016
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Second
Sight Medical Products, Inc.
(Exact name of registrant as specified
in its charter)
California
02-0692322
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
12744 San Fernando Road, Suite 400
Sylmar, California 91342
(818) 833-5000
(Address of Principal Executive Offices,
including Zip Code)
Second Sight
Medical Products Inc. 2011 Equity Incentive Plan, as Amended
Second Sight Medical Products Inc.
2015 Employee Stock Purchase Plan
Second Sight Medical Products Inc.
Equity Incentive Plan-Restricted Stock Units
(Full title of the plans)
Will McGuire
Chief Executive Officer
Second Sight Medical Products, Inc.
12744 San Fernando Road, Suite 400
Sylmar, California 91342
(Name and address of agent for service)
(818) 833-5000
(Telephone number, including area
code, 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
x
Non-accelerated filer
¨
(do not check if a small reporting company)
Smaller reporting company
¨
CALCULATION OF REGISTRATION FEE
Title of Securities
to be Registered
Amount
to be
Registered (1)
Proposed
Maximum
Offering Price
per Share
Proposed
Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, no par value per share
1,500,000
(2)
$
3.84
$
5,760,000
$
580.03
Common Stock, no par value per share
100,000
(3)
$
3.84
$
384,000
$
38.67
Common Stock, no par value per share
190,000
(4)
$
3.84
$
729,600
$
73.47
Total
1,790,000
$
6,873,600
(5)
$
692.17
(6)
(1)  
Pursuant to Rule 416(a) of the Securities Act of 1933  ("1933 Act") as amended, this registration statement also covers any
additional shares of common stock that become issuable by reason of any stock dividend, stock split, recapitalization or
other similar transactions effected without the registrant's receipt of consideration that results in an increase in the
number of registrant's outstanding shares of common stock.
(2)   Represents
additional shares issuable upon exercise of options, and upon vesting of restricted stock units (RSUs), reserved pursuant to
future awards under the amended 2011 Equity Plan. As amended in 2016, the 2011 Equity Incentive Plan allows generally for the
grant of RSUs.
(3) Represents additional shares
of common stock reserved for issuance pursuant to future awards under the 2015 Employee Stock Purchase Plan.
(4) Represents 190,000 shares of common
stock reserved for issuance upon vesting of restricted stock units granted to Will McGuire on December 1, 2015 under the
Executive Incentive Plan-Restricted Stock Units, as an inducement award made pursuant to the Inducement Exception. Twenty-five percent (25%) of the award, or 47,500 shares vest on August 18, 2016, and thereafter vest in 12 equal installments of
six and one quarter percent (6.25%) on the next 12 quarterly periods.
(5) Estimated in accordance with paragraphs
(c) and (h) of Rule 457 under the 1933 Act solely for the purpose of calculating the registration fee on the basis of
$3.84, which represents the average of the high and low price per share of the Company's common stock on August 16,
2016 as reported on the Nasdaq Capital Market.
(6) Pursuant to Rule 457(p) under the 1933 Act, Registrant is offsetting
the amount of the filing fee hereunder from the filing amount of $1,000  previously paid on January 22, 2016 in connection
with the filing of a registration statement on Form S-1, file no. 333-209113.
2
Explanatory Note
This Registration
Statement on Form S-8 is being filed by Second Sight Medical Products, Inc. (the "Registrant") to register a
total of (i) 1,500,000 additional shares of Common Stock issuable under the Registrant's 2011 Equity Incentive Plan, (ii)
100,000 shares of common stock
issuable under the Registrant's 2015 Employee Stock Purchase Plan (the
"Plan") pursuant to an "evergreen" provision in the Plan, and (iii) 190,000 shares of common stock
previously announced for stand-alone restricted stock unit awards,  the grant of which to Will McGuire was approved by our
board of directors on December 1, 2015 as an inducement award in connection with the commencement of his
employment.
INFORMATION REQUIRED IN THE
SECTION 10(a) PROSPECTUS
Information required by Part I
to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under
the Securities Act of 1933, as amended, and the Explanatory Note to Part I of Form S-8.
PART
II
INFORMATION
REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation
of Documents by Reference.
The SEC allows us to "incorporate
by reference" the information we file with them, which means that we can disclose important information to you by referring
you to those documents. The information incorporated by reference is considered to be part of this registration statement, and
later information filed with the SEC will update and supersede this information. We hereby incorporate by reference into this registration
statement the following documents previously filed with the SEC:
(a)
Our Annual Report on Form 10-K, and Form 10K/A, for the fiscal year ended December 31, 2015, filed with the Commission on March 11, 2016  and on August 8, 2016.
(b)
Our Quarterly Report on Form 10-Q, and Form 10Q/A, for the fiscal quarter ended March 31, 2016, filed with the Commission on May 6, 2016 and on August 8,2016;  our Quarterly Report on Form 10-Q for the three month and six month periods ended June 30, 2016, filed with the Commission on August 8, 2016.
(c)
Our Current Reports on Form 8-K filed with the Commission on March 25, 2016,  May 11, 2016, June 2, 2016, June 15, 2016, July 7, 2016, July 25, 2016 and August 1, 2016 (regarding the appointment of two distributors).
(d)
The description of the Common Stock contained in our Registration Statement on Form 8-A (Registration No. 001-36747) filed with the Commission on November 14, 2014, as amended on Form 8-A/A filed with the Commission on November 17, 2014, including any additional amendment or report filed for the purpose of updating such description.
All documents that the registrant
subsequently files pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to
the filing of a post-effective amendment to the registration statement which indicates that all of the shares of common stock offered
have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference in
this registration statement and to be a part hereof from the date of the filing of such documents; except as to any portion of
any future annual or quarterly report to stockholders or document or current report furnished under current Items 2.02 or 7.01
of Form 8-K that is not deemed filed under such provisions. For the purposes of this registration statement, any statement contained
in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded to the
extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except
as so modified or superseded, to constitute a part of this registration statement.
3
Under no circumstances will any
information filed under current items 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.
The Restricted
Stock Units registered herein represent rights, with or without dividend equivalents, to acquire shares of Common Stock for no
additional consideration pursuant to the Plan, upon the vesting thereof. Subject to the provisions of the Plan, Restricted Stock
Units may not be sold, assigned, transferred, pledged, hypothecated, or otherwise disposed of or encumbered and shall be subject
to a risk of forfeiture until the lapse of all applicable restrictions.
Item 5. Interests of Named Experts
and Counsel.
Aaron
A. Grunfeld has rendered an opinion as to the legality of the shares of Second Sight Medical Products, Inc. offered hereby.
Aaron A. Grunfeld beneficially owns 43,848 shares of our common stock and options to purchase 30,000 shares of our
common stock.
Item 6. Indemnification of Directors
and Officers.
Section 317 of the
California Corporations Code, or the California Code, authorizes a corporation to indemnify, subject to certain exceptions, any
person who was or is a party or is threatened to be made a party to any proceeding (other than an action by or in the right of
the corporation to procure a judgment in its favor) by reason of the fact that such person is or was an agent of the corporation,
as the term "agent" is defined in section 317(a) of the California Code, against expenses, judgments, fines, settlements
and other amounts actually and reasonably incurred in connection with such proceeding if such person acted in good faith and in
a manner such person reasonably believed to be in the best interests of the corporation and, in the case of a criminal proceeding,
had no reasonable cause to believe the conduct of such person was unlawful. A corporation is further authorized to indemnify, subject
to certain exceptions, any person who was or is a party or is threatened to be made a party to any threatened, pending, or completed
action by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was
an agent of the corporation, against expenses actually and reasonably incurred by that person in connection with the defense or
settlement of the action if the person acted in good faith, in a manner the person believed to be in the best interests of the
corporation and its shareholders.
Section 204 of the
California Code provides that a corporation's articles of incorporation may not limit the liability of directors (i) for
acts or omissions that involve intentional misconduct or a knowing and culpable violation of law, (ii) for acts or omissions
that a director believes to be contrary to the best interests of the corporation or its shareholders or that involve the absence
of good faith on the part of the director, (iii) for any transaction from which a director derived an improper personal benefit,
(iv) for acts or omissions that show a reckless disregard for the director's duty to the corporation or its shareholders
in circumstances in which the director was aware, or should have been aware, in the ordinary course of performing a director's
duties, of a risk of a serious injury to the corporation or its shareholders, (v) for acts or omissions that constitute an
unexcused pattern of inattention that amounts to an abdication of the director's duty to the corporation or its shareholders,
(vi) under Section 310 of the California Code (concerning transactions between corporations and directors or corporations
having interrelated directors) or (vii) under Section 316 of the California Code (concerning directors' liability
for distributions, loans, and guarantees).
Section 204 further provides that a corporation's
articles of incorporation may not limit the liability of directors for any act or omission occurring prior to the date when the
provision became effective or any act or omission as an officer, notwithstanding that the officer is also a director or that his
or her actions, if negligent or improper, have been ratified by the directors. Further, Section 317 has no effect on claims
arising under federal or state securities laws and does not affect the availability of injunctions and other equitable remedies
available to a corporation's shareholders for any violation of a director's fiduciary duty to the corporation or its
shareholders.
The Company's Restated
Articles of Incorporation provide for the elimination of liability for its directors to the fullest extent permissible under California
law and authorize it to provide indemnification to directors, officers, employees or other agents through bylaw provisions, agreements
with agents, vote of shareholders or disinterested directors or otherwise, in excess of the indemnification otherwise permitted
by Section 317 of the California Code, subject only to the applicable limits with respect to actions for breach of duty to
the Company and its shareholders.
4
The Company's Amended
and Restated Bylaws provide that it shall indemnify its directors and officers, employees and agents against expenses, judgments,
fines, settlements, and other amounts actually and reasonably incurred in connection with any proceeding, arising by reason of
the fact that such person is or was its agent. As included in the Company's Amended and Restated Bylaws, a "director"
or "officer" includes any person (a) who is or was a director or officer of the Company, (b) who is or was
serving at the request of the Company as a director or officer of another corporation, partnership, joint venture, trust or other
enterprise, or (c) who was a director or officer of a corporation which was a predecessor corporation of the Company or of
another enterprise at the request of such predecessor corporation. The Company's Amended and Restated Bylaws also contain
provisions expressing the intent that these bylaws provide indemnity in excess of that expressly permitted by Section 317 of the
California Code to indemnify each of its employees and agents (other than directors and officers) against expenses, judgments,
fines, settlements, and other amounts actually and reasonably incurred in connection with any proceeding, arising by reason of
the fact that such person is or was its agent. As included in the Company's Amended and Restated Bylaws, an "employee"
or "agent" (other than a director or officer), includes any person who (a) is or was an employee or agent of the
Company, (b) is or was serving at the Company's request as an employee or agent of another corporation, partnership,
joint venture, trust or other enterprise, or (c) was an employee or agent of a corporation which was a predecessor corporation
of the Company or of another enterprise at the request of such predecessor corporation.
The Company's Amended
and Restated Bylaws further provide that it may advance expenses incurred in defending any proceeding for which indemnification
is required or permitted, following authorization thereof by the board of directors, prior to the final disposition of the proceeding
upon receipt of an undertaking by or on behalf of the indemnified party to repay that amount if it shall be determined ultimately
that the indemnified person is not entitled to be indemnified as authorized by its Amended and Restated Bylaws. The indemnification
provided for in the Company's Amended and Restated Bylaws for acts, omissions or transactions while acting in the capacity
of, or while serving as, a director or officer of the Company but not involving a breach of duty to the Company and its shareholders
will not be deemed exclusive of any other rights those seeking indemnification may be entitled under any bylaw, agreement, vote
of shareholders or disinterested directors, or otherwise, to the extent the additional rights to indemnification are authorized
in its Restated Articles of Incorporation.
In addition,
the Company has entered into indemnification agreements with each of its directors and officers, and maintains directors'
and officers' liability insurance under which its directors and officers are insured against loss (as defined in the policy)
as a result of certain claims brought against them in such capacities.
Item 7. Exemption from
Registration Claimed.
Not applicable.
ITEM 8. EXHIBITS.
Exhibit
No.
Exhibit Description
3.1
Restated Articles of Incorporation of the Registrant(1)
3.2
Amended and Restated Bylaws of the Registrant, as currently in effect.(1)
5.1
Opinion of Aaron A. Grunfeld*
10.2
2003 Equity Incentive Plan.(1)+
10.3
2003 Form of Employee Option Agreement.(1)+
10.4
2011 Equity Incentive Plan.(1)+
10.5
2011 Form of Employee Option Agreement.(1)+
10.6
10.7
Second Sight Medical Products, Inc. Equity Incentive Plan –
        Restricted Stock Units (2)+
Second
        Sight Medical Products, Inc. Restricted Stock Unit Award Agreement
(2)+
5
10.17
2015 Employee Stock Purchase Plan. (3)+
23.1*
Consent of Gumbiner Savett Inc, Independent Registered Public Accounting Firm.
23.2*
Consent of Aaron A. Grunfeld (included in Exhibit 5.1).
*	Included herein.
+	Indicates management contract or compensatory plan
(1) Incorporated by reference to the registrant's
registration statement on Form S-1, file no. 333-198073, originally filed with the Securities and Exchange Commission on August
12, 2014, as amended.
(2) Incorporated by reference to the registrant's Form 8-K filed on December 4, 2016.
(3) Incorporated by reference to the registrant's
definitive proxy statement on Schedule 14A filed with the Securities and Exchange Commission on April 16, 2015.
Item 9. Undertakings.
(a)
The undersigned Registrant hereby undertakes:
(1) To file, during any period in which offers or sales
are being made, a post-effective amendment to this Registration Statement:
(i) To include any prospectus required by Section 10(a)(3)
of the Securities Act;
(ii) To reflect in the prospectus any facts or events
arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually
or in the aggregate, represent a fundamental change in the information in the Registration Statement; and
(iii) To include any material information with respect
to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in
the Registration Statement;
provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
of this section do not apply to this Registration Statement on Form S-8 if the information required to be included in a post-effective
amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by reference in the Registration Statement.
(2) That, for the purpose of determining any liability
under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the
securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(3) To remove from registration by means of a post-effective
amendment any of the securities being registered which remain unsold at the termination of the offering.
(b) The undersigned Registrant hereby undertakes that,
for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant
to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement
shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities
at that time shall be deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the 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.
6
SIGNATURES
Pursuant to the requirements of the Securities
Act, the Company 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 Sylmar, State of California, on August 17, 2016.
SECOND SIGHT MEDICAL PRODUCTS, INC.
By:
/s/ Will McGuire
Will McGuire
President and Chief Executive Officer
POWER OF ATTORNEY
Each
person whose signature appears below constitutes and appoints Jonathan Will McGuire and Thomas B. Miller
his true and
lawful attorneys-in-fact and agents, each acting alone, with full powers of substitution and resubstitution, for him or her and
in his or her name, place and stead, in any and all parties, to sign any and all amendments (including post-effective amendments)
to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with
the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, each acting alone, full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
and
agents, each acting alone, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Name
Title
Date
/s/ Will McGuire
Will McGuire
President, Chief Executive Officer and Director
(Principal Executive Officer)
August
    17, 2016
/s/ Thomas B. Miller
Thomas B. Miller
Chief Financial Officer
(Principal Financial and Accounting Officer)
August 17,
    2016
/s/ Robert J. Greenberg
Robert J. Greenberg M.D., Ph.D.
Chairman of the Board of Directors
August 17,
    2016
/s/ Gregg Williams
Gregg Williams
Director
August
    17,     2016
/s/ William J. Link
William J. Link
Director
August 17, 2016
/s/ Aaron Mendelsohn
Aaron Mendelsohn
Director
August 17, 2016
Director
August 17, 2016
Matthew Pfeffer
7