# EDGAR Filing Document

**Accession Number:** 0002081043
**File Stem:** 0001140361-25-046741
**Filing Date:** 2025-12
**Character Count:** 31348
**Document Hash:** 81ee1fc689ae0522b4bec11bb42cdd9d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-25-046741.hdr.sgml**: 20251229

**ACCESSION NUMBER**: 0001140361-25-046741

**CONFORMED SUBMISSION TYPE**: S-4MEF

**PUBLIC DOCUMENT COUNT**: 18

**FILED AS OF DATE**: 20251229

**DATE AS OF CHANGE**: 20251229

**EFFECTIVENESS DATE**: 20251229

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** atai Life Sciences Luxembourg S.A.
- **CENTRAL INDEX KEY:** 0002081043
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** N4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-4MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-292459
- **FILM NUMBER:** 251609310

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PROFESSOR J.H. BAVINCKLAAN 7
- **CITY:** AMSTELVEEN
- **PROVINCE COUNTRY:** P7
- **ZIP:** 1183 AT
- **BUSINESS PHONE:** 31207932536

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PROFESSOR J.H. BAVINCKLAAN 7
- **CITY:** AMSTELVEEN
- **PROVINCE COUNTRY:** P7
- **ZIP:** 1183 AT

#### As filed with the Securities and Exchange Commission on December 29, 2025

#### Registration No. 333- <br>

------

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM S-4

REGISTRATION STATEMENT

UNDER THE SECURITIES ACT OF 1933

## ATAI LIFE SCIENCES LUXEMBOURG S.A.\*
(Exact Name of Registrant as Specified in Its Charter)

---

| | | |
|:---|:---|:---|
| **Delaware** | 2834 | Not Applicable |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (Primary Standard Industrial<br> Classification Code Number) | (I.R.S. Employer<br> Identification Number) |

---

#### Prof. J.H. Bavincklaan 7

#### 1183 AT Amstelveen

#### The Netherlands

#### +31 20 793 2536
(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)

#### Ryan Barrett

#### Chief Legal and Business Officer

#### Atai Beckley N.V.

#### Prof. J.H. Bavincklaan 7

#### 1183 AT Amstelveen

#### The Netherlands

#### +31 20 793 2536
(Name, address, including zip code, and telephone number,

including area code, of agent for service)

#### Copies to:
**Nathan Ajiashvili, Esq.**<br> **Brian Umanoff, Esq.**<br> **Kaj Nielsen, Esq.**<br> **Latham & Watkins LLP**<br> **1271 Avenue of the Americas**<br> **New York, NY 10020**<br> (212) 906-1200<br>

**Approximate date of commencement of proposed sale of the securities to the public:** As soon as practicable after the effective date of this registration statement.

If the securities being registered on this Form are being offered in connection with the formation of a holding company and there is compliance with General Instruction G, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ 333-290446

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> 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. ☐

If applicable, place an X in the box to designate the appropriate rule provision relied upon in conducting this transaction:

Exchange Act Rule 13e-4(i) (Cross-Border Issuer Tender Offer) ☐

Exchange Act Rule 14d-1(d) (Cross-Border Third-Party Tender Offer) ☐

**The Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) under the Securities Act of 1933, as amended.**

------

\* Following the effectiveness of this registration statement and subject to the adoption of certain resolutions by the shareholders of Atai Beckley N.V. (f/k/a atai Life Sciences N.V.) and satisfaction of other conditions, atai Life Sciences Luxembourg S.A., a Luxembourg public limited liability company (société anonyme) ("atai LuxCo"), intends to convert into a corporation incorporated under the laws of the State of Delaware (the "Delaware Conversion"), after which atai LuxCo will continue as an entity under the name "AtaiBeckley Inc." ("Atai Delaware"), and existing shareholders of atai LuxCo would hold shares in Atai Delaware rather than in a Luxembourg company. As used in this registration statement, unless the context requires otherwise, the term "registrant" or "Registrant" refers to (i) atai LuxCo prior to the Delaware Conversion and (ii) Atai Delaware immediately following the Delaware Conversion. 

------

#### EXPLANATORY NOTE

This Registration Statement on Form S-4 is being filed with respect to the registration of the issuance of an additional 11,053,196 shares of common stock, par value $0.01 per share ("<u>Common Stock</u>"), of AtaiBeckley Inc., a Delaware corporation to certain stockholders of Atai Delaware immediately following the completion of a redomiciliation transaction consisting of (i) the merger of Atai Beckley N.V. (f/k/a atai Life Sciences N.V.) with and into the Registrant and (ii) the conversion of the Registrant into a Delaware corporation, pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and General Instruction K to Form S-4.

This Registration Statement relates to the Registrant's Registration Statement on Form S-4 (File No. 333-290446) (the "<u>Prior Registration Statement</u>"), initially filed by the Registrant on September 22, 2025 and declared effective by the Securities and Exchange Commission (the "<u>Commission</u>") on September 24, 2025. The required opinions of counsel and related consents and accountant's consent are attached hereto and filed herewith. Pursuant to Rule 462(b), the contents of the Prior Registration Statement, including the exhibits thereto, are incorporated by reference into this Registration Statement.

------

#### PART II

#### INFORMATION NOT REQUIRED IN THE PROSPECTUS

#### Item 16. Exhibits and Financial Statement Schedules.

(a) *Exhibits*. All exhibits filed with or incorporated by reference in the Prior Registration Statement on Form S-4 (File No. 333-290446) are incorporated by reference into, and shall be deemed a part
 of, this Registration Statement, and the following additional exhibits are filed herewith, as part of this Registration Statement:

---

| | |
|:---|:---|
| **Exhibit**<br> **Number** | **Description** |
| [5.1](ny20061578x1_ex5-1.htm) | Opinion of Latham & Watkins LLP |
| [23.1](ny20061578x1_ex23-1.htm) | Consent of Deloitte & Touche LLP |
| [23.2](ny20061578x1_ex23-2.htm) | Consent of PricewaterhouseCoopers LLP |
| [23.3](ny20061578x1_ex5-1.htm) | Consent of Latham & Watkins LLP (contained in its opinion filed as Exhibit 5.1 hereto) |
| [99.1](ny20061578x1_ex99-1.htm) | Consent of Guggenheim Securities, LLC |
| [107](ny20061578x1_ex107.htm) | Filing Fee Table |

---

------

#### SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Encinitas, State of California on the 29th day of December, 2025.

---

| | | |
|:---|:---|:---|
| Atai Life Sciences Luxembourg S.A. | Atai Life Sciences Luxembourg S.A. | Atai Life Sciences Luxembourg S.A. |
| By: | /s/ Srinivas Rao | /s/ Srinivas Rao |
|  | Name: | Srinivas Rao |
|  | Title: | Authorized Officer |

---

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Srinivas Rao | Principal Executive Officer, Class A Director | December 29, 2025 |
| Srinivas Rao | Principal Executive Officer, Class A Director | December 29, 2025 |
| \* | Principal Financial Officer and Principal Accounting Officer, Class A Director | December 29, 2025 |
| Anne Johnson | Principal Financial Officer and Principal Accounting Officer, Class A Director | December 29, 2025 |
| \* | Class B Director | December 29, 2025 |
| Ana Francisca Sguerra Ribeiro | Class B Director | December 29, 2025 |
| \* | Class B Director | December 29, 2025 |
| Maurice Joseph Joaquim Pereira-Salgueiro | Class B Director | December 29, 2025 |

---

---

| | |
|:---|:---|
| \* By: | /s/ Ryan Barrett |
|  | Ryan Barrett |
|  | Attorney-in-Fact |

---

------

#### AUTHORIZED REPRESENTATIVE

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement on Form S-4 has been signed on behalf of the registrant by the undersigned, solely in his capacity as the duly authorized representative of the registrant in the United States, on the 29th day of December, 2025.

---

| | |
|:---|:---|
| **ATAI LIFE SCIENCES US, INC.** | **ATAI LIFE SCIENCES US, INC.** |
| By: | /s/ Srinivas Rao |
|  | Srinivas Rao |
|  | *Chief Executive Officer* |

---

------

## Exhibit 5.1

------

#### Exhibit 5.1

---

| | | |
|:---|:---|:---|
|  | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com |
|  | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| ![](ny20061578x1_ex5-1img01.jpg) | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
|  | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
|  | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
|  | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
| December 29, 2025 | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
|  | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |
| atai Life Sciences Luxembourg S.A.<br> Prof. J.H. Bavincklaan 7<br> Amstelveen, Netherlands, 1183 | Austin<br> Beijing<br> Boston<br> Brussels<br> Chicago<br> Dubai<br> Düsseldorf<br> Frankfurt<br> Hamburg<br> Hong Kong<br> Houston<br> London<br> Los Angeles<br> Madrid | Milan<br> Munich<br> New York<br> Orange County<br> Paris<br> Riyadh<br> San Diego<br> San Francisco<br> Seoul<br> Silicon Valley<br> Singapore<br> Tel Aviv<br> Tokyo<br> Washington, D.C. |

---

Re: <u>Registration Statement on Form S-4</u>

To the addressee set forth above:

We have acted as special counsel to atai Life Sciences Luxembourg S.A., a *société anonyme* incorporated under the laws of the Grand Duchy of Luxembourg, having its registered office at 63, Rue de Rollingergrund, L-2440 Luxembourg, Grand Duchy of Luxembourg, and registered with the *Registre de Commerce et des Sociétés*, Luxembourg under number B298928 (the "***Company***"), in connection with the proposed issuance of up to 363,746,202 shares (the "***Shares***") of common stock, par value $0.01 per share (the "***Common Stock***"), of atai Delaware (as defined below). The Shares are included in a registration statement on Form S-4 under the Securities Act of 1933, as amended (the "***Act***"), initially filed with the Securities and Exchange Commission (the "***Commission***") on September 22, 2025 and amended by the filing of the Company's registration statement on Form S-4 pursuant to Rule 462(b) under the Act (collectively and as may be further amended from time to time, the "***Registration Statement***"), which relates to, among other things, a proposal that would result in the domestication (the "***Domestication***") of the Company into a corporation incorporated under the laws of the State of Delaware. The term "Shares" shall include any additional shares of Common Stock registered by the Company pursuant to Rule 462(b) under the Act in connection with the offering contemplated by the Registration Statement. In this opinion, we refer to the Company following effectiveness of the Domestication as "atai Delaware." This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus (the "***Prospectus***"), other than as expressly stated herein with respect to the issuance of the Shares. Upon the Effective Time (as defined below), each of the Company's ordinary shares, with a nominal value of 0.10 EUR per share (the "***Existing Ordinary Shares***"), will automatically convert by operation of law on a one-for-one basis into shares of Common Stock, respectively, in accordance with the terms of the Delaware Filings (as defined below).

In connection with the Domestication, the Company will change its jurisdiction of incorporation in accordance with articles 100-2 and 1300-2 of the Luxembourg law dated August 10, 1915 on commercial companies, as amended (the "***Luxembourg Company Law***"), the procedures of article 450-3 et seq. of the Luxembourg Company Law, and the domestication procedures of Section 388 of the General Corporation Law of the State of Delaware (the "***DGCL***") by (i) (a) the previously obtained approval for the Domestication from the shareholders of Atai Beckley N.V. (f/k/a atai Life Sciences N.V.), obtained at an extraordinary general meeting of shareholders held on November 4, 2025 and (b) obtaining approval for the Domestication from Atai Beckley N.V. (f/k/a atai Life Sciences N.V.), the sole shareholder of the Company (clauses (a) and (b) together, the "***Shareholder Approval***"), and (ii) filing a certificate of incorporation (the "***Certificate of Incorporation***") and certificate of corporate domestication (the "***Certificate of Domestication***" and, together with the Certificate of Incorporation, the "***Delaware Filings***"), in each case, in respect of the Company, with the Secretary of State of the State of Delaware (the "***Delaware SoS***"). Upon the Delaware Filings becoming effective under Section 103 of the DGCL at the acceptance of the Delaware Filings (or such later time as may be specified in the Delaware Filings) (the "***Effective Time***"), atai Delaware will exist as a Delaware corporation, and following the Effective Time and confirmation of the registration of atai Delaware, the Company will be de-registered as a *société anonyme* incorporated under the laws of the Grand Duchy of Luxembourg.

------

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. We have examined, among other things, the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Registration Statement, including the Prospectus;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the form of Certificate of Incorporation to be filed and effective upon consummation of the Domestication and included as an exhibit to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the bylaws of atai Delaware to be adopted and made effective upon consummation of the Domestication and included as an exhibit to the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the Plan of Domestication filed as Exhibit 2.2 to the Registration Statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the form of Certificate of Domestication filed as Exhibit 4.1 to the Registration Statement.

Except as otherwise stated herein, as to factual matters, we have, with your consent, relied upon the foregoing and upon oral and written statements and representations of officers and other representatives of the Company and others. We have not independently verified such factual matters.

In our examination, we have assumed the genuineness of all signatures, including any endorsements, the legal capacity and competency of all natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as facsimile, electronic, certified or photostatic copies, and the authenticity of the originals of such copies.

We are opining herein as to the effect on the subject transaction only of the DGCL, and we express no opinion with respect to the applicability to the opinions expressed herein, or the effect thereon, of any other laws, or as to any matters of municipal law or the laws of any local agencies within any state.

Subject to the foregoing and the other matters set forth herein, as of the date hereof, upon the Effective Time, the Shares, when issued in the manner and on the terms described in the Registration Statement and the Plan of Domestication, will have been duly authorized by all necessary corporate action of atai Delaware, and will be validly issued, fully paid and nonassessable. In rendering the foregoing opinion, we have assumed that atai Delaware will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

Our opinions are subject to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the effects of bankruptcy, insolvency, reorganization, fraudulent transfer, moratorium or other similar laws relating to or affecting the rights or remedies of creditors and the judicial application of foreign laws or governmental actions affecting creditors' rights; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (1) the effects of general principles of equity, whether considered in a proceeding in equity or at law (including the possible unavailability of specific performance or injunctive relief), (2) concepts of materiality, reasonableness, good faith and fair dealing, and (3) the discretion of the court before which a proceeding is brought.

We have further assumed that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) prior to effecting the Domestication, (i) the sole shareholder of the Company, Atai Beckley N.V. (f/k/a atai Life Sciences N.V.), will have approved the Domestication and (ii) all other necessary action will have been taken under the documents, instruments, agreements or other writings governing the internal affairs of the Company and the conduct of its business and by the applicable laws of the Grand Duchy of Luxembourg to authorize and permit the Domestication and the filing of the Certificate of Incorporation, and any and all consents, approvals, authorizations, and actions from applicable Grand Duchy of Luxembourg governmental and regulatory authorities required to authorize and permit the Domestication will have been obtained or performed;

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (i) the Certificate of Domestication, in the form attached as Exhibit 4.1 to the Registration Statement, without alteration or amendment (other than identifying the appropriate date and updates to the Company's name), will be duly authorized and executed and thereafter be duly filed with the Delaware SoS in accordance with Sections 103 and 388 of the DGCL, (ii) no other certificate or document, other than the Certificate of Incorporation, has been, or prior to the filing of the Certificate of Domestication will be, filed by or in respect of atai Delaware with the Delaware SoS, and (iii) atai Delaware will pay any fees and other charges required to be paid in connection with the filing of the Certificate of Domestication;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) (i) the Certificate of Incorporation, in the form attached as Exhibit 3.10 to the Registration Statement, without alteration or amendment (other than identifying the appropriate date and updates to the Company's name), will be duly authorized and executed and thereafter be duly filed with the Delaware SoS in accordance with Section 103 of the DGCL, (ii) no other certificate or document, other than the Certificate of Domestication as required under Section 388 of the DGCL, has been or, prior to the filing of the Certificate of Incorporation, will be filed by or in respect of atai Delaware with the Delaware SoS, and (iii) atai Delaware will pay all fees and other charges required to be paid in connection with the filing of the Certificate of Incorporation;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Bylaws, in the form attached as Exhibit 3.11 to the Registration Statement, without alteration or amendment (other than identifying the appropriate date and updates to the Company's name), will become effective upon the Effective Time; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) prior to the issuance of the Shares, the Domestication will have been consummated in accordance with the DGCL.

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement and to the reference to our firm in the Prospectus under the heading "Legal Matters." In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

---

| |
|:---|
| Sincerely, |
| /s/ Latham & Watkins LLP |

---

------

## Exhibit 23.1

------

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement No. 333- 290446 on Form S-4 of our report dated March 17, 2025 relating to the financial statements of ATAI Life Sciences N.V., appearing in the Annual Report on Form 10-K of ATAI Life Sciences N.V. for the year ended December 31, 2024. We also consent to the reference to us under the heading "Experts" in such Registration Statement.

/s/ Deloitte & Touche LLP

Morristown, New Jersey

December 29, 2025

------

## Exhibit 23.2

------

#### Exhibit 23.2

CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in this Registration Statement on Form S-4 of our report dated August 13, 2025 relating to the financial statements of Beckley Psytech Limited, which appears in the Registration Statement on Form S-4 (No. 333-290446) of atai Life Sciences Luxembourg S.A. We also consent to the reference to us under the heading "Experts" in the Registration Statement on Form S-4 (No. 333-290446) incorporated by reference in this Registration Statement.

/s/ PricewaterhouseCoopers LLP

Reading, United Kingdom

December 29, 2025

------

## Exhibit 99.1

------

 **Exhibit 99.1**

---

| | |
|:---|:---|
| ![](ny20061578x1_ex99-1img02.jpg) | Guggenheim Securities, LLC<br> 330 Madison Avenue<br> New York, New York 10017<br> GuggenheimPartners.com |

---

December 29, 2025

The Board of Directors

atai Life Sciences Luxembourg S.A.<br>

Prof. J.H. Bavincklaan 7

Amstelveen, Netherlands, 1183<br>

Re:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consent for Fairness Opinion Disclosure

Members of the Board:

Guggenheim Securities, LLC ("Guggenheim Securities") hereby consents to (i) the inclusion of our opinion letter dated June 2, 2025 (the "Opinion") to the Board of Directors of atai Life Sciences N.V. ("atai") as Annex B to the proxy statement/prospectus that is being filed on or promptly after the date hereof with the Securities and Exchange Commission in connection with the proposed transaction involving atai and Beckley Psytech Limited ("Beckley Psytech"), which proxy statement/prospectus forms a part of the Registration Statement on Form S-4 of atai (the "Registration Statement") that is being filed on or promptly after the date hereof with the Securities and Exchange Commission, (ii) the references therein to Guggenheim Securities and (iii) the inclusion therein of (a) the summaries of and excerpts from the Opinion, (b) the description of certain financial analyses underlying the Opinion and (c) certain terms of our engagement by atai.

By giving such consent, Guggenheim Securities does not thereby admit that we are experts with respect to any part of such proxy statement/prospectus within the meaning of the term "expert" as used in, or that we come within the category of persons whose consent is required under, the Securities Act of 1933 or the Securities Exchange Act of 1934, each as amended, or the rules and regulations of the Securities and Exchange Commission promulgated thereunder.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| GUGGENHEIM SECURITIES, LLC | GUGGENHEIM SECURITIES, LLC |
| By: | /s/ Punit Mehta |
|  | Punit Mehta |
|  | Senior Managing Director |

---

------

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

------

**Exhibit 107**

**CALCULATION OF FILING FEE TABLE**

**Form S-4**

(Form Type)

**ATAI LIFE SCIENCES LUXEMBOURG S.A.**

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1: Newly Registered Securities</u>**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Proposed Maximum Offering <br>Price Per Unit** | **Maximum Aggregate<br>Offering Price** | **Fee Rate** | &nbsp;&nbsp; **Amount of Registration Fee** |
| &nbsp;&nbsp; Fees to Be Paid | Equity | Common Stock, par value $0.01 per share | 457(c) and (f)(1)11053196<sup>(1)</sup> |  | $45760231.44<sup>(2)</sup> | 0.0001381 | $6319.49 |
| &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** |  | $45760231.44 |  | $6319.49 |
| &nbsp;&nbsp; **Total Fees Previously Paid** | &nbsp;&nbsp; **Total Fees Previously Paid** | &nbsp;&nbsp; **Total Fees Previously Paid** | &nbsp;&nbsp; **Total Fees Previously Paid** |  |  |  | $0.00 |
| &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** |  |  |  | $0.00 |
| &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** |  |  |  | $6319.49 |

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(1) Calculated based on the maximum number of shares of common stock, par value $0.01 per share, of the Registrant (" <u>Atai Delaware Common Stock</u> ") that are expected to be outstanding as of the completion of the redomiciliation transaction described in the Registrant's registration statement on Form S-4 (the " <u>Registration Statement</u> "). The number of additional shares of Atai Delaware Common Stock being registered is based on 363,280,522 ordinary shares, par value EUR 0.10 per share, of Atai Beckley N.V. (" <u>Atai Ordinary Shares</u> ") issued and outstanding as of December 26, 2025, plus an additional amount of shares to account for potential issuances of Atai Ordinary Shares between such date and the consummation of the Redomiciliation, minus the 352,693,006 shares of Atai Delaware Common Stock previously registered on the Registration Statement.

(2) Calculated pursuant to
Rules 457(c) and 457(f)(1) promulgated under the Securities Act of 1933, and
solely for the purpose of calculating the registration fee, the proposed
maximum aggregate offering price of $45,760,231.44 of the securities being registered was
calculated based on the product of (a) $4.14 , the average of the high and low prices per share of Atai
Ordinary Shares on the Nasdaq Global Market on December 22, 2025, multiplied
by (b) 11,053,196 (which represents the number of shares
of Atai Delaware Common Stock being registered hereunder, as described in
footnote (1) above).

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