# EDGAR Filing Document

**Accession Number:** 0001455365
**File Stem:** 0001104659-26-034887
**Filing Date:** 2026-3
**Character Count:** 22813
**Document Hash:** fea190341e1cefb730d8f958dbd131ed
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-034887.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001104659-26-034887

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260326

**DATE AS OF CHANGE**: 20260326

**EFFECTIVENESS DATE**: 20260326

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** COGNITION THERAPEUTICS INC
- **CENTRAL INDEX KEY:** 0001455365
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294619
- **FILM NUMBER:** 26794376

**BUSINESS ADDRESS:**
- **STREET 1:** 2500 WESTCHESTER AVE
- **CITY:** PURCHASE
- **STATE:** NY
- **ZIP:** 10577
- **BUSINESS PHONE:** 412-481-2210

**MAIL ADDRESS:**
- **STREET 1:** 2500 WESTCHESTER AVE
- **CITY:** PURCHASE
- **STATE:** NY
- **ZIP:** 10577

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** COGNITION THERAPUTICS INC
- **DATE OF NAME CHANGE:** 20090204

**As filed with the Securities and Exchange Commission on March 26, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

**COGNITION THERAPEUTICS, INC.**

**(Exact name of registrant as specified in its charter)**

---

| | |
|:---|:---|
| **Delaware** | **13-4365359** |
| **(State or other jurisdiction of<br> incorporation or organization)** | **(I.R.S. Employer<br> Identification No.)** |
| **2500 Westchester Ave.<br> Purchase, NY** | **10577** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**COGNITION THERAPEUTICS, INC. 2021 EQUITY INCENTIVE PLAN**

**(Full title of the plan)**

**Lisa Ricciardi**

**President and Chief Executive Officer**

**Cognition Therapeutics, Inc.**

**2500 Westchester Ave.**

**Purchase, NY 10577**

**(Name and address of agent for service)**

**(412) 481-2210**

**(Telephone number, including area code, of agent for service)**

***with a copy to:***

**Rachael M. Bushey**

**Justin Platt**

**Goodwin Procter LLP**

**3025 John F Kennedy Blvd**

**Philadelphia, PA 19104**

**(445) 207-7800**

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

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ◻ | Accelerated filer | ◻ |
| 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. ◻

**EXPLANATORY NOTE**

This Registration Statement is being filed for the purpose of registering an additional 4,445,208 shares of common stock, par value $0.001 per share ("<u>Common Stock</u>"), of Cognition Therapeutics, Inc. (the "<u>Registrant</u>") that were added to the shares authorized for issuance under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (the "<u>Plan</u>") for which a Registration Statement on Form S-8 relating to the Plan is effective.

This Registration Statement on Form S-8 registers these additional 4,445,208 shares of Common Stock, that were authorized for issuance under the Plan. The additional shares are of the same class as other securities relating to the plan for which the Registrant's registration statements filed on Form S-8 (Registration No. 333-260686) on [November 2, 2021](https://www.sec.gov/Archives/edgar/data/1455365/000110465921133096/tm2131398d1_s8.htm), on [March 30, 2022](https://www.sec.gov/Archives/edgar/data/1455365/000110465922039754/tm2210668d1_s8.htm) (Registration No. 333-263968), on [March 23, 2023](https://www.sec.gov/Archives/edgar/data/1455365/000110465923036053/tm2310086d1_s8.htm) (Registration No. 333-270784), on [March 26, 2024](https://www.sec.gov/Archives/edgar/data/1455365/000110465924039090/tm249392d1_s8.htm) (Registration No. 333-278341) and on [March 20, 2025](https://www.sec.gov/Archives/edgar/data/1455365/000110465925025857/tm258602d1_s8.htm) (Registration No. 333-285937). Upon the effectiveness of this Registration Statement, an aggregate of 13,502,725 shares of Common Stock will be registered for issuance from time to time under the Plan. Pursuant to General Instruction E to Form S-8, the contents of the Registration Statement on [Form S-8 (File No. 333-260686) filed with the Commission on](https://www.sec.gov/Archives/edgar/data/1455365/000110465921133096/tm2131398d1_s8.htm) [November 2, 2021](https://www.sec.gov/Archives/edgar/data/1455365/000110465921133096/tm2131398d1_s8.htm), are incorporated herein by reference except to the extent supplemented, amended or superseded by the information set forth herein. Only those items of Form S-8 containing new information not contained in the earlier Registration Statement are presented herein.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The following documents of the Registrant filed with the Commission are incorporated by reference in this Registration Statement as of their respective dates:

(a) [The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2025, filed with the Commission on March 26, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1455365/000110465926034880/cgtx-20251231x10k.htm) ;

(b) [The description of the Registrant's Common Stock contained in the Registrant's Form 8-A filed with the](https://www.sec.gov/Archives/edgar/data/1455365/000110465921123625/tm2113659d20_8a12b.htm) [Commission on October 6, 2021](https://www.sec.gov/Archives/edgar/data/1455365/000110465921123625/tm2113659d20_8a12b.htm) pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), including any
 amendment or report filed for the purpose of further updating such description; and

(c) [Our Current Report on Form 8-K filed with the SEC on March 26, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1455365/000110465926034876/tm269805d1_8k.htm) (other than those portions of the Current Reports furnished (but not filed) under Item 2.02 or Item 7.01 of any Current Report
on Form 8-K and corresponding information furnished under Item 9.01 as an exhibit thereto).

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act 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 of such documents; 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 herein or in a document, all or a portion of which is 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 herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or amended, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

---

| | |
|:---|:---|
| **Exhibit<br> Number** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1455365/000110465921126265/tm2130061d1_ex3-1.htm) | [Third Amended and Restated Certificate of Incorporation of Cognition Therapeutics, Inc. (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K (File No. 001-40886), filed on October 14, 2021).](https://www.sec.gov/Archives/edgar/data/1455365/000110465921126265/tm2130061d1_ex3-1.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1455365/000155837023008117/cgtx-20230331xex3d1.htm) | [Second Amended and Restated Bylaws of Cognition Therapeutics, Inc. (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 10-K (File No. 001-40886), filed on May 4, 2023).](https://www.sec.gov/Archives/edgar/data/1455365/000155837023008117/cgtx-20230331xex3d1.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1455365/000155837025003341/cgtx-20241231xex3d3.htm) | [Amendment to the Second Amended and Restated Bylaws of Cognition Therapeutics, Inc. (incorporated herein by reference to Exhibit 3.3 to the Registrants Annual Report on Form 10-K (File No. 001-40886), filed on March 20, 2025.](https://www.sec.gov/Archives/edgar/data/1455365/000155837025003341/cgtx-20241231xex3d3.htm) |
| [5.1](tm269610d1_ex5-1.htm) | [Opinion of Goodwin Procter LLP (filed herewith).](tm269610d1_ex5-1.htm) |
| [23.1](tm269610d1_ex23-1.htm) | [Consent of Ernst & Young LLP (filed herewith).](tm269610d1_ex23-1.htm) |
| [23.2](tm269610d1_ex5-1.htm) | [Consent of Goodwin Procter LLP (included in Exhibit 5.1).](tm269610d1_ex5-1.htm) |
| [24.1](#a_014) | [Power of Attorney (included in signature page to this Registration Statement).](#a_014) |
| [99.1](https://www.sec.gov/Archives/edgar/data/1455365/000110465921122299/tm2113659d19_ex10-11.htm) | [Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.11 to the Registrant's Registration Statement on Form S-1/A (File No. 333-257999) filed on October 4, 2021).](https://www.sec.gov/Archives/edgar/data/1455365/000110465921122299/tm2113659d19_ex10-11.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-13.htm) | [Form of Restricted Stock Unit Grant Notice and Award Agreement under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.13 to the Registrant's Registration Statement on Form S-1 (File No. 333-257999) filed on July 19, 2021).](https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-13.htm) |
| [99.3](https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-14.htm) | [Form of Stock Option Grant Notice and Award Agreement under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.14 to the Registrant's Registration Statement on Form S-1 (File No. 333-257999) filed on July 19, 2021).](https://www.sec.gov/Archives/edgar/data/1455365/000110465921093246/tm2113659d7_ex10-14.htm) |
| [99.4](https://www.sec.gov/Archives/edgar/data/1455365/000110465924025580/tm246515d1_ex10-1.htm) | [Form of Performance Restricted Stock Unit Award Agreement under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K (File No. 001-40886) filed on February 20, 2024.](https://www.sec.gov/Archives/edgar/data/1455365/000110465924025580/tm246515d1_ex10-1.htm) |
| [107](tm269610d1_ex-filingfees.htm) | [Filing Fee Table.](tm269610d1_ex-filingfees.htm) |

---

**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 Purchase, State of New York, on the 26<sup>th</sup> of March, 2026.

---

| | |
|:---|:---|
| **COGNITION THERAPEUTICS, INC.** | **COGNITION THERAPEUTICS, INC.** |
| By: | /s/ Lisa Ricciardi |
|  | Lisa Ricciardi |
|  | *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 Lisa Ricciardi and John Doyle, and each of them, as his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact, proxy, and agent 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 attorney-in-fact, proxy and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities held on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Lisa Ricciardi | President, Chief Executive Officer and Director | March 26, 2026 |
| Lisa Ricciardi | (Principal Executive Officer) |  |
| /s/ John Doyle | Chief Financial Officer | March 26, 2026 |
| John Doyle | (Principal Financial Officer and Principal Accounting Officer) |  |
| /s/ Jack A. Khattar | Director | March 26, 2026 |
| Jack A. Khattar |  |  |
| /s/ Aaron Fletcher, Ph.D. | Director | March 26, 2026 |
| Aaron Fletcher, Ph.D. |  |  |
| /s/ Brett P. Monia, Ph.D. | Director | March 26, 2026 |
| Brett P. Monia, Ph.D. |  |  |
| /s/ Ellen B. Richstone | Director | March 26, 2026 |
| Ellen B. Richstone |  |  |
| /s/ Peggy Wallace | Director | March 26, 2026 |
| Peggy Wallace |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](tm269610d1_ex5-1img001.jpg) | Goodwin Procter LLP<br> 3025 John F Kennedy Blvd<br> Philadelphia, PA 19104<br> goodwinlaw.com<br> +1 (445) 207-7800 |

---

March 26, 2026

Cognition Therapeutics, Inc.

2500 Westchester Ave

Purchase, NY 10577

Re: <u>Securities Being Registered under Registration Statement on Form S-8</u>

We have acted as your counsel in connection with your filing of a Registration Statement on Form S-8 (the "Registration Statement") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), on or about the date hereof relating to an aggregate of 4,445,208 shares (the "Shares") of Common Stock, par value $0.001 per share ("Common Stock"), of Cognition Therapeutics, Inc., a Delaware corporation (the "Company"), that may be issued pursuant to the Company's 2021 Equity Incentive Plan (the "Plan").

We have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinion set forth below. We have relied, without independent verification, on certificates of public officials and, as to matters of fact material to the opinion set forth below, on certificates of officers of the Company.

For purposes of the opinion set forth below, we have assumed that, at the time Shares are issued, the total number of then unissued Shares, when added to the number of shares of Common Stock issued, subscribed for, or otherwise committed to be issued, does not exceed the number of shares of Common Stock authorized by the Company's certificate of incorporation.

The opinion set forth below is limited to the Delaware General Corporation Law. Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, when delivered against payment therefor in accordance with the terms of the Plans, will be validly issued, fully paid and nonassessable.

This opinion letter and the opinion it contains shall be interpreted in accordance with the Core Opinion Principles as published in 74 *Business Lawyer* 815 (Summer 2019).

We hereby consent to the inclusion of this opinion as Exhibit 5.1 to the Registration Statement. In giving our consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations thereunder.

Cognition Therapeutics, Inc.

March 26, 2026

Very truly yours,

---

| |
|:---|
| /s/ Goodwin Procter LLP |
| GOODWIN PROCTER LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement (Form S-8), dated March 26, 2026, pertaining to the 2021 Equity Incentive Plan of Cognition Therapeutics, Inc. of our report dated March 26, 2026, with respect to the consolidated financial statements of Cognition Therapeutics, Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

March 26, 2026

## Ex-Filing

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

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| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **COGNITION THERAPEUTICS INC**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, par value $0.001 | Other | 4445208 | $1.09 | $4845276.72 | 0.0001381 | $669.13 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $4845276.72  |  | $669.13  |
| Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  | Total Fee Offsets:  |  |  |  | $0.00  |
| Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  | Net Fee Due:  |  |  |  | $669.13  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock, par value $0.001 per share ("Common Stock") of Cognition Therapeutics, Inc. (the "Company") that become issuable by reason of any future stock dividend, stock split, recapitalization or other similar transaction or to cover such additional shares as may hereinafter be offered or issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or certain other capital adjustments, effected without the receipt of consideration by the Company, which results in an increase in the number of the outstanding shares of Common Stock. Represents 4,445,208 shares of Common Stock that were added to the shares authorized for issuance under the Cognition Therapeutics, Inc. 2021 Equity Incentive Plan (the "Plan") on January 1, 2026, pursuant to an "evergreen" provision contained in the Plan. Pursuant to such provision in the Plan, the aggregate number of shares of Common Stock authorized to be awarded under the Plan will automatically increase on January 1 of each year, in an amount equal to the lesser of (A) 5 % of the shares issued and outstanding on the last day of the immediately preceding fiscal year and (B) such smaller number of shares as determined by the board of directors of the Company. Estimated in accordance with Rule 457(c) and Rule 457(h) of the Securities Act. The price shown is based upon the average of the high and low prices reported for the common stock on the Nasdaq Capital Market on March 20, 2026.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---