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

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

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

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>UNDER</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc.</B></P>

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

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 51%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 48%">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>Nevada</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt"><B>87-0449945</B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(State or other jurisdiction</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>of incorporation or organization)</B></P></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(I.R.S. Employer</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>Identification No.)</B></P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1185 S. 1800 West, Suite 3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Woods Cross, Utah 84087</B></P>

<P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(Address of Principal Executive Offices) (Zip
Code)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CleanSpark, Inc. 2017 Equity Incentive
Plan</B></P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>Zachary K. Bradford</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1185 S. 1800 West, Suite 3</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Woods Cross, Utah 84087</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>(702) 244-4405</B></P>

<P STYLE="font: 8pt 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: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B><I>Please send copies of all communications
to:</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Christopher L. Tinen, Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Procopio, Cory, Hargreaves &amp; Savitch
LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>12544 High Bluff Drive, Suite 400</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>San Diego, CA 92130</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(858) 720-6320</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 16%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 59%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 21%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9746;</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9746;</FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Emerging&nbsp;growth&nbsp;company</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#9744;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">If an emerging growth company, indicate by check mark if
the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section&nbsp;7(a)(2)(B) of the Securities Act.&nbsp;&nbsp;<FONT STYLE="font-family: MS Mincho">&#9744;</FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE</B></P>

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

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<TR>
    <TD STYLE="width: 44%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 13%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Title of securities</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><B>to be registered</B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount to be</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>registered</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(1)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>maximum</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>offering price</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>per share</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Proposed</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>maximum</B></P>
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>aggregate</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>offering
        price</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD>
    <TD STYLE="border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-top: black 1pt solid">
        <P STYLE="font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Amount of</B></P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 1pt; text-align: center"><FONT STYLE="font-size: 8pt"><B>registration
        fee</B></FONT><B><FONT STYLE="font-size: 7pt"><SUP>(2)</SUP></FONT></B></P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value per share</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">1,200,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$7.79</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$9,348,000.00</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-left: black 1pt solid; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 10pt">$1,019.87</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="9">
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</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this Registration Statement shall also cover any additional shares of the Registrant&rsquo;s Common Stock that become issuable under the Registrant&rsquo;s 2017 Equity Incentive Plan (the &ldquo;Plan&rdquo;) in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant&rsquo;s receipt of consideration that increases the number of the outstanding shares of the Registrant&rsquo;s Common Stock.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 4%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Pursuant to Rules 457(c) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low sales price of the Registrant&rsquo;s Common Stock as reported on the Nasdaq Capital Market on&nbsp;November 2, 2020.</FONT></TD></TR>
</TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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<HR SIZE="3" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #999999">

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">This Registration Statement on Form&nbsp;S-8&nbsp;is filed
by CleanSpark, Inc. (the &ldquo;Registrant&rdquo;) for the purpose of registering additional shares of the Registrant&rsquo;s Common
Stock, par value $0.001 per share (the &ldquo;Common Stock&rdquo;) under the Registrant&rsquo;s 2017 Equity Incentive Plan (the
&ldquo;Plan&rdquo;). The number of shares of Common Stock available for grant and issuance under the Plan was increased by 1,200,000
effective as of October 7, 2020. This Registration Statement registers such additional shares of Common Stock, which were available
for grant and issuance under the Plan pursuant to the increase.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Pursuant to General Instruction E of Form&nbsp;S-8,&nbsp;the
contents of the Registration Statement on Form&nbsp;S-8&nbsp;of the Registrant filed with the Securities and Exchange Commission
(the &ldquo;Commission&rdquo;) on June 19, 2017 (Registration&nbsp;No.&nbsp;333-218831),&nbsp;including any amendments thereto
or filings incorporated therein, are incorporated herein by this reference to the extent not replaced hereby.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Information Required in the Section&nbsp;10(a)
Prospectus</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">The information called for in Part I of Form&nbsp;S-8&nbsp;to
be contained in the Section&nbsp;10(a) prospectus is not being filed with or included in this Registration Statement (by incorporation
by reference or otherwise) in accordance with the rules and regulations of the Commission. The documents containing the information
specified in Part I of Form&nbsp;S-8&nbsp;will be delivered to the participants in the Plan covered by this Registration Statement
as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the &ldquo;Securities Act&rdquo;).</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0; text-align: center"><B>Information Required in the Registration
Statement</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">The following documents, which have been filed by the Registrant
with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;),
are incorporated herein by reference:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 99%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Annual Report on Form 10-K for the fiscal year ended September 30, 2019, and filed with the SEC on December 16, 2019;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Quarterly Reports on Form 10-Q for the quarters ended December 31, 2019, March 31, 2020 and June 30, 2020, and filed with the SEC on February 10, 2020,&nbsp;&nbsp;May 11, 2020 and August 4, 2020, respectively;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Our Current Reports on Form 8-K filed with the SEC on January 29, 2020, February 6, 2020, March 6, 2020 (amendment), March 10, 2020, March 16, 2020, April 9, 2020, May 6, 2020, May 20, 2020, July 21, 2020, August 7, 2020, August 11, 2020, September 1, 2020, October 8, 2020, October 9, 2020 and October 28, 2020;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 12pt/11.75pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&bull;</FONT></TD>
    <TD STYLE="width: 98%; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">the description of our common stock contained in our registration statement on Form 8-A&nbsp;filed with the SEC on January 22, 2020 under Section&nbsp;12 of the Exchange Act, including any amendment or report filed for the purpose of updating such description; and</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">All documents filed by the Registrant
pursuant to Section&nbsp;13(a), 13(c), 14, or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement
and prior to the filing of a post-effective amendment, which indicates that all securities offered hereby have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement
and to be a part hereof from the date of filing such documents, except as to specific sections of such documents as set forth therein;
provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules
shall not be deemed incorporated by reference into 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 for purposes of this Registration
Statement to the extent that a statement contained in any subsequently filed document, which also is deemed to be incorporated
by reference herein, modifies or supersedes such statement.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item&nbsp;8.&nbsp;<U>Exhibits</U>.</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: top; width: 7%; font: 12pt/13.8pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B><U>Exhibit Number</U></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 93%; font: 12pt/13.8pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 10pt"><B><U>Description</U></B></FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
    <TD STYLE="width: 93%; line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex301.htm" STYLE="-sec-extract: exhibit">Articles of Incorporation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008</A>.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex301a.htm" STYLE="-sec-extract: exhibit">Amendment to Articles of Incorporation, incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878208001626/smartdata10110408ex302.htm" STYLE="-sec-extract: exhibit">Bylaws, incorporated by reference to Exhibit 3.3 to the Company&rsquo;s Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878213000280/f8k020613_ex3z1.htm" STYLE="-sec-extract: exhibit">Amended
    Bylaws, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities
    and Exchange Commission on February 12, 2013.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000107878213000381/f8k022513_ex3z1.htm" STYLE="-sec-extract: exhibit">Certificate
    of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the
    Securities and Exchange Commission on February 26, 2013.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529414001244/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 1, 2014.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.7</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000253/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 12, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.8</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000253/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment and Certificate of Designation, incorporated by reference to Exhibits 3.1 and 3.2 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 16, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.9</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000125529415000289/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on May 13, 2015.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.10</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357716000380/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.11</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000370/ex3_1.htm" STYLE="-sec-extract: exhibit">Amendment to Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on October 9, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.12</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000170/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Designation, dated April 16, 2019, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 18, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.13</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357716000380/ex3_1.htm" STYLE="-sec-extract: exhibit">Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.14</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357719000416/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 10, 2019.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.15</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000062/ex3_1.htm" STYLE="-sec-extract: exhibit">Certificate of Withdrawal of Series B Preferred Stock Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on March 10, 2020.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">4.16</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000366/clsk8k.htm" STYLE="-sec-extract: exhibit">Certificate of Amendment, incorporated by reference to Exhibit 3.1 to the Company&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><A HREF="ex5_1.htm"><FONT STYLE="font-size: 10pt">Opinion of Procopio, Cory, Hargreaves &amp; Savitch LLP</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><A HREF="ex23_1.htm"><FONT STYLE="font-size: 10pt">Consent of Independent Registered Public Accounting Firm</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="ex5_1.htm">Consent of Procopio, Cory, Hargreaves &amp; Savitch LLP (filed as part of Exhibit 5.1)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on the signature page of this registration statement on Form S-8)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357717000194/ex10_12.htm" STYLE="-sec-extract: exhibit">CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 10.12 to the Company&rsquo;s Registration Statement on Form S-8 filed with the Securities and Exchange Commission on June 19, 2017.</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
    <TD STYLE="line-height: 13.8pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/827876/000166357720000366/clsk8k.htm" STYLE="-sec-extract: exhibit">Amendment to CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.</A></FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0">* Filed herewith.</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0.25in 0 0"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form&nbsp;S-8&nbsp;and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Woods Cross, State of Utah, on November 9, 2020.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="width: 6%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 93%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt"><B>CLEANSPARK, INC.</B></FONT></TD></TR>
<TR>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 1pt; border-bottom: black 0.75pt solid">/s/ Zachary K. Bradford</P></TD></TR>
<TR>
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Zachary K. Bradford</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">President and Chief Executive Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 24pt 0 0; text-align: center"><B>POWER OF ATTORNEY</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Zachary K. Bradford and Lori Love, and each of them,
as his or her true and lawful&nbsp;attorney-in-fact&nbsp;and agent with the full power of substitution, for him or her in any and
all capacities, to sign any and all amendments to this Registration Statement, including any and all&nbsp;pre-effective&nbsp;and
post-effective amendments and to file such amendments thereto, with exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said&nbsp;attorneys-in-fact&nbsp;and agents, and each of them full power
and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully
for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said&nbsp;attorneys-in-fact&nbsp;and
agents, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons on behalf of the registrant in the
capacities and on the dates indicated.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="white-space: nowrap; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Zachary K. Bradford</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">President, Chief Executive Officer and Director</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Executive Officer)</P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Zachary K. Bradford</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Lori Love</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Chief Financial Officer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Principal Financial Officer)</P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Lori Love</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;S. Matthew Schultz</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Chairman of the Board of Directors, Executive Chairman</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">S. Matthew Schultz</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" STYLE="text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Larry McNeill</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Larry McNeill</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Dr. Thomas L. Wood</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Dr. Thomas L. Wood</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="5" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt">/s/&nbsp;Roger P. Beynon</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD COLSPAN="2" ROWSPAN="2" STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD COLSPAN="4" ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">November 9, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">Roger P. Beynon</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="width: 18%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 54%">&nbsp;</TD>
    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 15%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "clsk_s8.htm", "secsgml_size_bytes": 54252}]
{"company-data": {"conformed-name": "CLEANSPARK, INC.", "cik": "0000827876", "assigned-sic": "7373", "irs-number": "870449945", "state-of-incorporation": "NV", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-249959", "film-number": "201296687"}, "business-address": {"street1": "1185 SOUTH 1800 WEST, SUITE 3", "city": "WOODS CROSS", "state": "UT", "zip": "84087", "phone": "(702) 941-8047"}, "mail-address": {"street1": "1185 SOUTH 1800 WEST, SUITE 3", "city": "WOODS CROSS", "state": "UT", "zip": "84087"}, "former-company": [{"former-conformed-name": "STRATEAN INC.", "date-changed": "20141201"}, {"former-conformed-name": "SMARTDATA CORP", "date-changed": "19880120"}]}
As filed with the Securities and Exchange
Commission on November 9, 2020
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
CleanSpark, Inc.
(Exact name of registrant as specified in
its charter)
Nevada
87-0449945
(State or other jurisdiction
of incorporation or organization)
(I.R.S. Employer
Identification No.)
CleanSpark, Inc.
1185 S. 1800 West, Suite 3
Woods Cross, Utah 84087
(Address of Principal Executive Offices) (Zip
Code)
CleanSpark, Inc. 2017 Equity Incentive
Plan
(Full title of the plan)
Zachary K. Bradford
President and CEO
CleanSpark, Inc.
1185 S. 1800 West, Suite 3
Woods Cross, Utah 84087
(Name and address of agent for service)
(702) 244-4405
(Telephone number, including area code, of
agent for service)
Please send copies of all communications
to:
Christopher L. Tinen, Esq.
Procopio, Cory, Hargreaves & Savitch
LLP
12544 High Bluff Drive, Suite 400
San Diego, CA 92130
(858) 720-6320
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth
company. See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☒
Non-accelerated filer
☐
Smaller reporting company
☒
Emerging growth company
☐
If an emerging growth company, indicate by check mark if
the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
CALCULATION OF REGISTRATION FEE
Title of securities
to be registered
Amount to be
registered
(1)
Proposed
maximum
offering price
per share
(2)
Proposed
maximum
aggregate
offering
        price
(2)
Amount of
registration
        fee
(2)
Common Stock, $0.001 par value per share
1,200,000
$7.79
$9,348,000.00
$1,019.87
(1)
Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of the Registrant's Common Stock that become issuable under the Registrant's 2017 Equity Incentive Plan (the "Plan") in respect of the securities identified in the above table by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the Registrant's receipt of consideration that increases the number of the outstanding shares of the Registrant's Common Stock.
(2)
Pursuant to Rules 457(c) under the Securities Act, the proposed maximum offering price per share and the proposed maximum aggregate offering price are estimated for the purpose of calculating the amount of the registration fee and are based on the average of the high and low sales price of the Registrant's Common Stock as reported on the Nasdaq Capital Market on November 2, 2020.
EXPLANATORY NOTE
This Registration Statement on Form S-8 is filed
by CleanSpark, Inc. (the "Registrant") for the purpose of registering additional shares of the Registrant's Common
Stock, par value $0.001 per share (the "Common Stock") under the Registrant's 2017 Equity Incentive Plan (the
"Plan"). The number of shares of Common Stock available for grant and issuance under the Plan was increased by 1,200,000
effective as of October 7, 2020. This Registration Statement registers such additional shares of Common Stock, which were available
for grant and issuance under the Plan pursuant to the increase.
Pursuant to General Instruction E of Form S-8, the
contents of the Registration Statement on Form S-8 of the Registrant filed with the Securities and Exchange Commission
(the "Commission") on June 19, 2017 (Registration No. 333-218831), including any amendments thereto
or filings incorporated therein, are incorporated herein by this reference to the extent not replaced hereby.
PART I
Information Required in the Section 10(a)
Prospectus
The information called for in Part I of Form S-8 to
be contained in the Section 10(a) prospectus is not being filed with or included in this Registration Statement (by incorporation
by reference or otherwise) in accordance with the rules and regulations of the Commission. The documents containing the information
specified in Part I of Form S-8 will be delivered to the participants in the Plan covered by this Registration Statement
as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act").
PART II
Information Required in the Registration
Statement
Item 3.
Incorporation of Documents by Reference
.
The following documents, which have been filed by the Registrant
with the Commission pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are incorporated herein by reference:
•
Our Annual Report on Form 10-K for the fiscal year ended September 30, 2019, and filed with the SEC on December 16, 2019;
•
Our Quarterly Reports on Form 10-Q for the quarters ended December 31, 2019, March 31, 2020 and June 30, 2020, and filed with the SEC on February 10, 2020,  May 11, 2020 and August 4, 2020, respectively;
•
Our Current Reports on Form 8-K filed with the SEC on January 29, 2020, February 6, 2020, March 6, 2020 (amendment), March 10, 2020, March 16, 2020, April 9, 2020, May 6, 2020, May 20, 2020, July 21, 2020, August 7, 2020, August 11, 2020, September 1, 2020, October 8, 2020, October 9, 2020 and October 28, 2020;
•
the description of our common stock contained in our registration statement on Form 8-A filed with the SEC on January 22, 2020 under Section 12 of the Exchange Act, including any amendment or report filed for the purpose of updating such description; and
All documents filed by the Registrant
pursuant to Section 13(a), 13(c), 14, or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement
and prior to the filing of a post-effective amendment, which indicates that all securities offered hereby have been sold or which
deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement
and to be a part hereof from the date of filing such documents, except as to specific sections of such documents as set forth therein;
provided, however, that documents or information deemed to have been furnished and not filed in accordance with Commission rules
shall not be deemed incorporated by reference into 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 for purposes of this Registration
Statement to the extent that a statement contained in any subsequently filed document, which also is deemed to be incorporated
by reference herein, modifies or supersedes such statement.
Item 8.
Exhibits
.
Exhibit Number
Description
4.1
Articles of Incorporation, incorporated by reference to Exhibit 3.1 to the Company's Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008
.
4.2
Amendment to Articles of Incorporation, incorporated by reference to Exhibit 3.2 to the Company's Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.
4.3
Bylaws, incorporated by reference to Exhibit 3.3 to the Company's Registration Statement on Form 10-12G, filed with the Securities and Exchange Commission on November 17, 2008.
4.4
Amended
    Bylaws, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities
    and Exchange Commission on February 12, 2013.
4.5
Certificate
    of Change, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the
    Securities and Exchange Commission on February 26, 2013.
4.6
Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 1, 2014.
4.7
Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 12, 2015.
4.8
Certificate of Amendment and Certificate of Designation, incorporated by reference to Exhibits 3.1 and 3.2 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 16, 2015.
4.9
Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on May 13, 2015.
4.10
Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.
4.11
Amendment to Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on October 9, 2019.
4.12
Certificate of Designation, dated April 16, 2019, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on April 18, 2019.
4.13
Articles of Merger, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on November 14, 2016.
4.14
Certificate of Change, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 10, 2019.
4.15
Certificate of Withdrawal of Series B Preferred Stock Certificate of Designation, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K, filed with the Securities and Exchange Commission on March 10, 2020.
4.16
Certificate of Amendment, incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.
5.1*
Opinion of Procopio, Cory, Hargreaves & Savitch LLP
23.1*
Consent of Independent Registered Public Accounting Firm
23.2*
Consent of Procopio, Cory, Hargreaves & Savitch LLP (filed as part of Exhibit 5.1)
24.1*
Power of Attorney (contained on the signature page of this registration statement on Form S-8)
99.1
CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 10.12 to the Company's Registration Statement on Form S-8 filed with the Securities and Exchange Commission on June 19, 2017.
99.2
Amendment to CleanSpark, Inc. 2017 Equity Incentive Plan, incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K filed with the Securities and Exchange Commission on October 8, 2020.
* Filed herewith.
2
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing
on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Woods Cross, State of Utah, on November 9, 2020.
CLEANSPARK, INC.
By:
/s/ Zachary K. Bradford
Zachary K. Bradford
President and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Zachary K. Bradford and Lori Love, and each of them,
as his or her true and lawful attorney-in-fact and agent with the full power of substitution, for him or her in any and
all capacities, to sign any and all amendments to this Registration Statement, including any and all pre-effective and
post-effective amendments and to file such amendments thereto, with exhibits thereto and other documents in connection therewith,
with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them full power
and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully
for all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and
agents, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, as amended, this registration statement has been signed by the following persons on behalf of the registrant in the
capacities and on the dates indicated.
Signature
Title
Date
/s/ Zachary K. Bradford
President, Chief Executive Officer and Director
(Principal Executive Officer)
November 9, 2020
Zachary K. Bradford
/s/ Lori Love
Chief Financial Officer
(Principal Financial Officer)
November 9, 2020
Lori Love
/s/ S. Matthew Schultz
Chairman of the Board of Directors, Executive Chairman
November 9, 2020
S. Matthew Schultz
/s/ Larry McNeill
Director
November 9, 2020
Larry McNeill
/s/ Dr. Thomas L. Wood
Director
November 9, 2020
Dr. Thomas L. Wood
/s/ Roger P. Beynon
Director
November 9, 2020
Roger P. Beynon
3