# EDGAR Filing Document

**Accession Number:** 0001065088
**File Stem:** 0001552781-25-000233
**Filing Date:** 2025-7
**Character Count:** 15185
**Document Hash:** aecb23cd21ecfffe55b393a95acea90e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001552781-25-000233.hdr.sgml**: 20250731

**ACCESSION NUMBER**: 0001552781-25-000233

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20250731

**DATE AS OF CHANGE**: 20250731

**EFFECTIVENESS DATE**: 20250731

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EBAY INC
- **CENTRAL INDEX KEY:** 0001065088
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 770430924
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289128
- **FILM NUMBER:** 251171855

**BUSINESS ADDRESS:**
- **STREET 1:** 2025 HAMILTON AVENUE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95125
- **BUSINESS PHONE:** 408-376-7400

**MAIL ADDRESS:**
- **STREET 1:** 2025 HAMILTON AVENUE
- **CITY:** SAN JOSE
- **STATE:** CA
- **ZIP:** 95125

**As filed with the Securities and Exchange Commission on July 31, 2025**

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER** 

**THE SECURITIES ACT OF 1933**

**eBay Inc.**

(Exact name of registrant as specified in its charter)

**Delaware**

(State or other jurisdiction of incorporation or organization)

**77-0430924**

(IRS Employer Identification No.)

**2025 Hamilton Avenue**

**San Jose, CA 95125**

**United States of America**

(Address of principal executive offices)

**eBay Inc. Equity Incentive Award Plan, as amended and restated**

(Full Title of the Plan)

**Samantha Wellington**

**Senior Vice President, Chief Legal Officer and Secretary**

**eBay Inc.**

**2025 Hamilton Avenue**

**San Jose, CA 95125**

**United States of America**

**(408) 376-7108**

(Name, Address and Telephone Number, Including Area Code, of Agent for Service)

***Copies to:***

 ****

**Sarah K. Solum**

**Jacqueline A. Marino**

**Freshfields US LLP**

**855 Main Street**

**Redwood City, California 94063**

**(650) 618-9250**

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.<br>

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. □

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 is filed pursuant to General Instruction E to Form S-8 by eBay Inc. (the "Company") for the purpose of registering an additional 20,000,000 shares of common stock, par value $0.001 per share (the "Common Stock"), for issuance under the eBay Inc. Equity Incentive Award Plan, as amended and restated (the "Plan"). The board of directors of the Company amended and restated the Plan, subject to the approval of the stockholders of the Company, to increase the number of shares of Common Stock available for issuance under the Plan by 20,000,000 (the "Plan Amendment"). On June 25, 2025, the stockholders of the Company approved the Plan Amendment.

The Company previously filed with the Securities and Exchange Commission (the "SEC") a Form S-8 (File No. 333- 151851) registering 35,000,000 shares of Common Stock under the Plan on June 23, 2008, a Form S-8 (File No. 333- 159778) registering an additional 50,000,000 shares of Common Stock under the Plan on June 5, 2009, a Form S-8 (File No. 333-168295) registering an additional 20,000,000 shares of Common Stock under the Plan on July 23, 2010, a Form S-8 (File No. 333-181539) registering an additional 16,500,000 shares of Common Stock under the Plan on May 18, 2012, a Form S-8 (File No. 333-195987) registering an additional 21,600,000 shares of Common Stock under the Plan on May 15, 2014, a Form S-8 (File No. 333-213340) registering an additional 50,000,000 shares of Common Stock under the Plan on August 26, 2016, and a Form S-8 (File No. 333-273485) registering an additional 30,027,692 shares of Common Stock under the Plan on July 27, 2023 (together, the "Prior Registration Statements"), together with all exhibits filed therewith or incorporated therein by reference. In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statements are hereby incorporated by reference herein, except to the extent supplemented, amended or superseded by the information set forth herein.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8.** **Exhibits.**

---

| | |
|:---|:---|
| 3.1 | [Company's Amended and Restated Certificate of Incorporation, as amended (filed as Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on June 23, 2023 (File No. 001-37713) and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1065088/000155278123000306/e23289_ex3-1.htm) |
| 3.2 | [Company's Amended and Restated Bylaws (filed as Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on September 19, 2024 (File No. 001-37713) and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1065088/000155278124000532/e24392_ex3-1.htm) |
| 5.1\* | [Opinion of Freshfields US LLP.](e25268_ex5-1.htm) |
| 23.1\* | [Consent of PricewaterhouseCoopers LLP.](e25268_ex23-1.htm) |
| 23.2\* | [Consent of Ernst & Young AS.](e25268_ex23-2.htm) |
| 23.3 | Consent of Freshfields US LLP (included in [Exhibit 5.1](e25268_ex5-1.htm)). |
| 24.1 | [Power of Attorney (included on signature page).](#poa) |
| 99.1# | [eBay Inc. Equity Incentive Award Plan, as amended and restated (filed as Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the SEC on June 30, 2025 (File No. 001-37713) and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1065088/000155278125000213/e25248_ex10-1.htm) |
| 107\* | [Filing Fee Table.](e25268_ex107.htm) |

---

\* Filed herewith.

# Indicates management contract or compensatory plan, contract or agreement.

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, eBay Inc. 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 San Jose, State of California, on July 31, 2025.

---

| | |
|:---|:---|
|  | **eBay Inc.** |
| By: | /s/ Jamie Iannone |
|  | Jamie Iannone |
|  | President and Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Jamie Iannone, Peggy Alford, Samantha Wellington, Rebecca Spencer and Greg Kerber, and each or any one of them, each with the power of substitution, his or her attorney-in-fact, to sign any amendments (including post-effective amendments) to this registration statement, and to file the same, with all exhibits thereto, and all 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 to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact, or their substitute or substitutes, may do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Jamie Iannone | President, Chief Executive Officer and Director | July 31, 2025 |
| Jamie Iannone | (Principal Executive Officer) |  |
| /s/ Peggy Alford | Chief Financial Officer | July 31, 2025 |
| Peggy Alford | (Principal Financial Officer) |  |
| /s/ Rebecca Spencer | Vice President, Chief Accounting Officer | July 31, 2025 |
| Rebecca Spencer | (Principal Accounting Officer) |  |
| /s/ Paul S. Pressler | Chair of the Board and Director | July 31, 2025 |
| Paul S. Pressler |  |  |
| /s/ Adriane M. Brown | Director | July 31, 2025 |
| Adriane M. Brown |  |  |
| /s/ Aparna Chennapragada | Director | July 31, 2025 |
| Aparna Chennapragada |  |  |
| /s/ Logan D. Green | Director | July 31, 2025 |
| Logan D. Green |  |  |
| /s/ E. Carol Hayles | Director | July 31, 2025 |
| E. Carol Hayles |  |  |
| /s/ Shripriya Mahesh | Director | July 31, 2025 |
| Shripriya Mahesh |  |  |
| /s/ William D. Nash | Director | July 31, 2025 |
| William D. Nash |  |  |
| /s/ Zane Rowe | Director | July 31, 2025 |
| Zane Rowe |  |  |
| /s/ Mohak Shroff | Director | July 31, 2025 |
| Mohak Shroff |  |  |
| /s/ Perry M. Traquina | Director | July 31, 2025 |
| Perry M. Traquina |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](e25268_001.jpg)

---

| |
|:---|
| **Silicon Valley** |
| 855 Main Street |
| Redwood City, CA 94063 |
| **T** +1 (650) 618-9250 |
| **freshfields.us** |

---

July 31, 2025

eBay Inc.<br> 2025 Hamilton Avenue<br> San Jose, CA 95125

Ladies and Gentlemen:

eBay Inc., a Delaware corporation (the "***Company***"), has filed with the Securities and Exchange Commission a Registration Statement on Form S-8 (the "***Registration Statement***") for the purpose of registering under the Securities Act of 1933, as amended (the "***Securities Act***"), 20,000,000 shares of common stock, par value $0.001 per share (the "***Securities***"), that may be issued under the eBay Inc. Equity Incentive Award Plan, as amended and restated (the "***Plan***").

We, as your counsel, have examined originals or copies of such documents, corporate records, certificates of public officials and other instruments as we have deemed necessary or advisable for the purpose of rendering this opinion.

In rendering the opinion expressed herein, we have, without independent inquiry or investigation, assumed that (i) all documents submitted to us as originals are authentic and complete, (ii) all documents submitted to us as copies conform to authentic, complete originals, (iii) all signatures on all documents that we reviewed are genuine, (iv) all natural persons executing documents had and have the legal capacity to do so, (v) all statements in certificates of public officials and officers of the Company that we reviewed were and are accurate and (vi) all representations made by the Company as to matters of fact in the documents that we reviewed were and are accurate.

Based upon the foregoing, and subject to the additional assumptions and qualifications set forth below, we advise you that, in our opinion, as of the date hereof, the Securities have been duly authorized and, when and to the extent issued, delivered and paid for in accordance with the Plan, will be validly issued, fully paid and non-assessable.

We are members of the Bars of the States of New York and California and the foregoing opinion is limited to the General Corporation Law of the State of Delaware.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act.

---

| |
|:---|
| Very truly yours,<br>|
| /s/ Freshfields US LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of eBay Inc. of our report dated February 27, 2025 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in eBay Inc.'s Annual Report on Form 10-K for the year ended December 31, 2024.

/s/ PricewaterhouseCoopers LLP<br> San Jose, California<br> July 31, 2025

## Exhibit 23.2

**Exhibit 23.2**

Consent of Independent Auditors

We consent to the incorporation by reference in the Registration Statement (Form S-8) of eBay Inc. of our report dated May 28, 2024, with respect to the consolidated financial statements of Adevinta ASA as of and for the years ended December 31, 2023 and 2021 appearing in eBay Inc.'s Annual Report on Form 10-K/A filed on May 30, 2025 with the Securities and Exchange Commission.

/s/ Ernst & Young AS<br> Oslo, Norway<br> July 31, 2025

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

**Exhibit 107**

**Calculation of Filing Fee Table**

**Form S-8**

(Form Type)

**eBay Inc.**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security<br> Type** | **Security<br> Class <br> Title** | **Fee<br> Calculation<br> Rule** | **Amount<br> Registered<sup>1</sup>** | **Proposed<br> Maximum<br> Offering<br> Price Per<br> Share<sup>2</sup>** | **Maximum<br> Aggregate <br> Offering Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee** |
| Equity | Common Stock, $0.001 par value per share | Other | 20,000,000 shares | $79.87 | $1597400000 | 0.00015310 | $244561.94 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $1597400000 |  | $244561.94 |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $244561.94 |

---

(1) This
 Registration Statement registers the issuance of an additional 20,000,000 shares of common stock, par value $0.001 per share (the
 "Common Stock"), of eBay Inc., which are reserved for future grant and issuable pursuant to the eBay Inc. Equity Incentive
 Award Plan, as amended and restated (the "Plan"). Pursuant to Rule 416 of the Securities Act of 1933, as amended (the
 "Securities Act"), this Registration Statement also covers any additional shares of Common Stock that may be offered
 or issued under the Plan as a result of stock splits, stock dividends or similar transactions.

(2) Determined
 on the basis of the average of the high and low prices per share of Common Stock as reported on the Nasdaq Global Select Market on
 July 28, 2025, a date within five business days prior to the filing of this Registration Statement, of $81.28 and $78.46, respectively,
 solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act.