# EDGAR Filing Document

**Accession Number:** 0001822928
**File Stem:** 0001140361-26-019226
**Filing Date:** 2026-5
**Character Count:** 19625
**Document Hash:** 6914564eaa483c176ccae7dee12b5b53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-019226.hdr.sgml**: 20260506

**ACCESSION NUMBER**: 0001140361-26-019226

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260506

**DATE AS OF CHANGE**: 20260506

**EFFECTIVENESS DATE**: 20260506

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Holley Inc.
- **CENTRAL INDEX KEY:** 0001822928
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295579
- **FILM NUMBER:** 26946200

**BUSINESS ADDRESS:**
- **STREET 1:** 1A BURTON HILLS BLVD
- **STREET 2:** SUITE 240
- **CITY:** NASHVILLE
- **STATE:** TN
- **ZIP:** 37215
- **BUSINESS PHONE:** 2707822900

**MAIL ADDRESS:**
- **STREET 1:** 1A BURTON HILLS BLVD
- **STREET 2:** SUITE 240
- **CITY:** NASHVILLE
- **STATE:** TN
- **ZIP:** 37215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Empower Ltd.
- **DATE OF NAME CHANGE:** 20200828

#### As filed with the Securities and Exchange Commission on May 6, 2026

#### Registration No. 333-

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### UNITED STATES

### SECURITIES AND EXCHANGE COMMISSION

#### WASHINGTON, D.C. 20549

### FORM S-8

#### REGISTRATION STATEMENT

#### UNDER THE SECURITIES ACT OF 1933

## Holley Inc.
(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware**<br> (State or other jurisdiction of incorporation) | **87-1727560**<br> (IRS Employer Identification No.) |
| **1A Burton Hills Blvd, Suite 240, Nashville, TN**<br> (Address of principal executive offices) | **37215**<br> (Zip Code) |

---

#### <br>

#### Holley Inc. 2021 Omnibus Incentive Plan
(Full title of the plan)

#### Matthew Stevenson

#### Chief Executive Officer

#### 1A Burton Hills Blvd, Suite 240

#### Nashville, TN 37215
(270) 782-2900

(Name, address and telephone number, including

area code, of agent for service)

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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.

(Check one):

---

| | |
|:---|:---|
| Large accelerated filer ☐ | Accelerated filer ☒ |
| Non-accelerated filer ☐ | Smaller reporting company ☒ |
|  | Emerging growth company ☐ |

---

If an emerging growth company, indicated 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 ☐

------

#### REGISTRATION OF ADDITIONAL SHARES PURSUANT TO GENERAL INSTRUCTION E
This Registration Statement on Form S-8 is being filed by Holley Inc., a Delaware corporation (the "***Company***" or the "***Registrant***"), for the purpose of registering 5,000,000 additional shares of the Company's common stock, par value $0.0001 per share (the "***Common Stock***"), available for issuance under the Holley Inc. 2021 Omnibus Incentive Plan (the "***Plan***"), as amended by the First Amendment. The Plan, as amended by the First Amendment, was approved by the Registrant's board of directors on March 16, 2026 and by the Registrant's stockholders on May 1, 2026. In accordance with General Instruction E on Form S-8, the contents of the Company's previously filed Registration Statement on Form S-8 (File No. 333-259744) filed with the Securities and Exchange Commission (the "***Commission***") on September 23, 2021, are hereby incorporated by reference herein to the extent not otherwise amended or superseded by the contents hereof. In accordance with the instructional note to Part I of Form S-8 as promulgated by the Commission, the information specified by Part I of Form S-8 has been omitted from this Registration Statement.

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#### PART II

#### INFORMATION REQUIRED IN THIS REGISTRATION STATEMENT
**Item 3.** **Incorporation of Documents by Reference.**<br>

The following documents filed with the Securities and Exchange Commission (the "***Commission***") are incorporated by reference into this Registration Statement:

<br> • the Company's Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/1822928/000162828026018218/hlly-20251231.htm) for the year ended December 31, 2025;

<br> • the Company's Quarterly Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1822928/000182292826000017/hlly-20260329.htm)for the quarter ended March 29, 2026, filed with the SEC on May 6, 2026;

• the Company's Definitive Proxy Statement on [Schedule 14A](https://www.sec.gov/ix?doc=/Archives/edgar/data/1822928/000114036126010494/ny20062835x1_def14a.htm), filed on March 20, 2026 (solely those portions that were incorporated by reference into Part III of the Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/1822928/000162828026018218/hlly-20251231.htm) for the year ended December 31, 2025);

<br> • the Company's Current Report on [Form 8-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/1822928/000114036126013763/ef20070041_8k.htm), together with any amendments thereto, as filed with the Commission on April 8, 2026; and

• the description of the Company's Common Stock contained in its registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1822928/000121390020030298/ea127873-8a12b_empower.htm), filed with the Commission on October 6, 2020 (Commission File No. 001-39599), including any amendments or reports filed for the purpose of updating such description, including Exhibit 4.1 to the Company's Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/1822928/000162828026018218/hlly-20251231.htm) for the fiscal year ended December 31, 2025, filed with the Commission on March 16, 2026 (Commission File No. 001-39599).

All documents filed by the Company with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "***Exchange Act****")* (excluding any information deemed furnished and not filed pursuant to Item 2.02 or Item 7.01 of any current report on Form 8-K) subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered hereby have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated in this Registration Statement by reference and to be a part hereof from the date of filing of such documents.

Any statement contained in this Registration Statement, in an amendment hereto or in a document 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 subsequently filed amendment to this Registration Statement or in any document that also is incorporated by reference herein modifies or supersedes such statement.

**Item 8.** **Exhibits.**<br>

---

| | |
|:---|:---|
| **Exhibit**<br> **No.**<br>| Description |
| [5.1\*](ef20071962_ex5-1.htm) | Opinion of Mayer Brown LLP |
| [10.1](https://www.sec.gov/Archives/edgar/data/1822928/000119312521171422/d147763ds4a.htm#anxi) | Holley Inc. 2021 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.12 of Amendment No. 1 to the Company's Registration Statement on Form S-4/A filed on May 24, 2021). |
| [10.2](https://www.sec.gov/Archives/edgar/data/1822928/000114036126010494/ny20062835x1_def14a.htm) | First Amendment to Holley Inc. 2021 Omnibus Incentive Plan (incorporated by reference to Exhibit A to the Registrant's Definitive Proxy Statement on Schedule 14A, filed with the Commission on March 20, 2026 (File No. 001-39599)). |
| [23.1\*](ef20071962_ex23-1.htm) | Consent of Grant Thornton LLP |
| [23.2\*](ef20071962_ex5-1.htm) | Consent of Mayer Brown LLP (included in its opinion attached as Exhibit 5.1 hereto) |
| [24.1\*](#POWEROFATTORNEY) | Power of Attorney (included in Part II as a part of the signature page of the Registration Statement) |
| [107\*](ef20071962_ex107.htm) | Calculation of Filing Fee Table. |

---

\* Filed herewith. <br>

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#### 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 Nashville, State of Tennessee, on May 6, 2026.

---

| | | |
|:---|:---|:---|
|  | HOLLEY INC. | HOLLEY INC. |
| May 6, 2026 | By: | */s/* Jesse Weaver |
|  | Name: | Jesse Weaver |
|  | Title: | Chief Financial Officer |

---

------

#### POWER OF ATTORNEY
Each person whose signature appears below hereby constitutes and appoints Matthew Stevenson and Jesse Weaver, and each of them, our true and lawful attorneys-in-fact and agents with full power of substitution, for them and in their name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same with all exhibits thereto and all 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 and about the premises, as fully to all intents and purposes as they might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement on Form S-8 has been signed by the following persons in the capacities indicated below on May 6, 2026.

---

| | |
|:---|:---|
| Signature | Title |
| */s/* Matthew Stevenson | Director, President and Chief Executive Office (principal executive officer) |
| Matthew Stevenson |  |
| */s/* Jesse Weaver | Chief Financial Officer (principal financial and accounting officer) |
| Jesse Weaver |  |
| */s/* Michelle Gloeckler | Director |
| Michelle Gloeckler |  |
| */s/* James Coady | Director |
| James Coady |  |
| */s/* Owen Basham | Director |
| Owen Basham |  |
| */s/* Anita Sehgal | Director |
| Anita Sehgal |  |
| */s/* Graham Clempson | Director |
| Graham Clempson |  |
| */s/* Matthew Rubel | Director and Chairman |
| Matthew Rubel |  |
| */s/* Ginger Jones | Director |
| Ginger Jones |  |

---

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## Exhibit 5.1

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#### Exhibit 5.1

---

| | |
|:---|:---|
| ![](image00001.jpg) | Mayer Brown LLP<br> 1221 Avenue of the Americas<br> New York, NY 10020-1001<br> United States of America<br>T: +1 212 506 2500<br> F: +1 212 262 1910<br>www.mayerbrown.com |

---

May 6, 2026

Holley Inc.

1A Burton Hills Blvd, Suite 240

Nashville, TN 37215

Re: Holley Inc. Registration on Form S-8

Ladies and Gentlemen:

We have acted as counsel to Holley Inc., a Delaware corporation (the "<u>Company</u>"), in connection with the registration under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), on Form S-8 (the "<u>Registration Statement</u>") of 5,000,000 shares of the Company's common stock, par value $0.0001 per share (the "<u>Shares</u>"), for issuance and sale pursuant to the 2021 Omnibus Incentive Plan, as amended by the First Amendment (as amended, the "<u>Plan</u>"). This opinion is being furnished in accordance with the requirements of Item 601(b)(5)(i) of Regulation S-K under the Securities Act.

In connection with such matters, we have examined originals or copies certified or otherwise identified to our satisfaction, of such documents, corporate records and other instruments as we have deemed necessary for the purposes of this opinion.

In expressing the opinion set forth below, we have assumed the genuineness of all signatures on all documents examined by us, the legal competency of the individuals signing any such documents, the authenticity of all documents submitted to us as originals, the conformity to the original documents of all documents submitted to us as duplicates or certified or conformed copies, and the authenticity of the originals of such latter documents. We have also assumed that the offer and sale of the Shares will comply in all respects with the terms, conditions and restrictions set forth in the Plan. As to other facts material to the opinions expressed herein, we have relied upon statements and representations of officers and other representatives of the Company and have assumed, without independent inquiry, the accuracy of those representations.

Based upon the foregoing, and subject to the assumptions, exceptions, qualifications and limitations set forth herein, we are of the opinion that the issuance of the Shares has been duly authorized and, when issued, delivered and paid for in accordance with the Plan, such Shares will be validly issued, fully paid and nonassessable.

Mayer Brown is a global services provider comprising an association of legal practices that are separate entities including Mayer Brown LLP (Illinois, USA), Mayer Brown International LLP (England), Mayer Brown (a Hong Kong partnership) and Tauil & Chequer Advogados (a Brazilian partnership).

------

---

| |
|:---|
| Mayer Brown LLP |
| Holley Inc. |
| May 6, 2026 |
| Page 2 |

---

We are admitted to practice law in New York and our opinion expressed herein is limited solely to the General Corporation Law of the State of Delaware, and we express no opinion herein concerning the laws of any other jurisdiction.

This opinion letter has been prepared for use in connection with the Registration Statement. The opinion and statements expressed herein are as of the date hereof. We assume no obligation to update or supplement this opinion letter to reflect any facts or circumstances that may hereafter come to our attention or any changes in applicable law which may hereafter occur.

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 within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission issued thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ Mayer Brown LLP |
| MAYER BROWN LLP |

---

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## Exhibit 23.1

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#### Exhibit 23.1

#### CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We have issued our reports dated March 16, 2026, with respect to the consolidated financial statements and internal control over financial reporting of Holley Inc. included in the Annual Report on Form 10-K for the year ended December 31, 2025, which are incorporated by reference in this Registration Statement. We consent to the incorporation by reference of the aforementioned reports in this Registration Statement.

/s/ GRANT THORNTON LLP

Cincinnati, Ohio

May 6, 2026

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## Ex-Filing

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

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**Exhibit 107**

**CALCULATION OF FILING FEE TABLE**

**S-8**

(Form Type)

**HOLLEY INC.**

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1: Newly Registered and Carry Forward Securities</u>**

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security Type** | **Security Class Title** | **Fee Calculation or Carry Forward Rule** | **Amount Registered<sup>(1)(2)</sup>** | **Proposed Maximum Offering Price Per Unit**<sup>(3)</sup>** | **Maximum Aggregate Offering Price** | **Fee Rate** | &nbsp;&nbsp; **Amount of Registration Fee** | &nbsp;&nbsp; **Carry Forward Form Type** | &nbsp;&nbsp; **Carry Forward <br>File Number** | &nbsp;&nbsp; **Carry Forward Initial Effective Date** | **Filing Fee Previously Paid in Connection with Unsold Securities to be Carried Forward** |
| &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** | &nbsp;&nbsp; **Newly Registered Securities** |
| &nbsp;&nbsp; Fees to be Paid  | Equity | Common Stock, par value $0.0001 per share | Other | 5000000 | $3.115 | $15575000.00 | 0.0001381 | $2150.91 |  |  |  |  |
| &nbsp;&nbsp; Fees Previously Paid  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** | &nbsp;&nbsp; **Carry Forward Securities** |
| &nbsp;&nbsp; Carry Forward Securities  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** |  | $15575000.00 |  | $2150.91 |  |  |  |  |
|  | &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** |  |  |  | $2150.91 |  |  |  |  |

---

(1) Registrant is registering 5,000,000 shares under
the Holley Inc. 2021 Omnibus Incentive Plan, as amended by the First Amendment
(the "  ***Plan*** "), pursuant to this Registration Statement on
Form S-8 (this "  ***Registration Statement*** ").

(2) Pursuant to Rule 416(a) under the
Securities Act of 1933, as amended (the "  ***Securities Act*** "), this
Registration Statement shall also include such additional indeterminate number
of shares of common stock as may become issuable under the Plan as a result of
stock splits, stock dividends, recapitalizations or similar transactions.

(3) Estimated solely for the purpose of determining the
registration fee pursuant to Rule 457(h) and
Rule 457(c) under the Securities Act on the basis the average of the
high and low prices of the common stock of Registrant reported on the New York
Stock Exchange on May 1, 2026, a date that is within five business days
prior to filing.

------