# EDGAR Filing Document

**Accession Number:** 0001841156
**File Stem:** 0001193125-23-060188
**Filing Date:** 2023-3
**Character Count:** 16765
**Document Hash:** b0db1f209f5155a468781fc1d052a1ad
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-060188.hdr.sgml**: 20230303

**ACCESSION NUMBER**: 0001193125-23-060188

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20230303

**DATE AS OF CHANGE**: 20230303

**EFFECTIVENESS DATE**: 20230303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Paymentus Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001841156
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-270283
- **FILM NUMBER:** 23705799

**BUSINESS ADDRESS:**
- **STREET 1:** 11605 N. COMMUNITY HOUSE ROAD
- **STREET 2:** SUITE 300
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28277
- **BUSINESS PHONE:** (888) 440-4826

**MAIL ADDRESS:**
- **STREET 1:** 11605 N. COMMUNITY HOUSE ROAD
- **STREET 2:** SUITE 300
- **CITY:** CHARLOTTE
- **STATE:** NC
- **ZIP:** 28277

**As filed with the Securities and Exchange Commission on March 3, 2023** 

**Registration No. 333-** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, D.C. 20549** 

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**FORM S-8** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

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## PAYMENTUS HOLDINGS, INC.
**(Exact name of registrant as specified in its charter)** 

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---

| | |
|:---|:---|
| **Delaware** | **45-3188251** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**11605 N. Community House Road, Suite 300** 

**Charlotte, NC 28277** 

**(Address of Principal Executive Offices) (Zip Code)** 

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**2021 Equity Incentive Plan** 

**(Full title of the plan)** 

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**Dushyant Sharma** 

**11605 N. Community House Road, Suite 300** 

**Charlotte, NC 28277** 

**(888) 440-4826** 

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

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***Copies to:***

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| | |
|:---|:---|
| **Andrew A. Gerber**<br> **Meredith P. Burbank**<br> **Paymentus Holdings, Inc.**<br> **11605 N. Community House Road, Suite 300**<br> **Charlotte, NC 28277**<br> **(888) 440-4826** | **Michael Nordtvedt**<br> **Tony Jeffries**<br> **Victor Nilsson**<br> **Wilson Sonsini Goodrich & Rosati**<br> **Professional Corporation**<br> **701 Fifth Avenue, Suite 5100**<br> **Seattle, WA 98104**<br> **(206) 883-2500** |

---

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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.

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| | | | |
|:---|:---|:---|:---|
| 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. ☐

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**EXPLANATORY NOTE** 

**REGISTRATION OF ADDITIONAL SECURITIES** 

This Registration Statement on Form S-8 (the "Registration Statement") is being filed to register an additional 4,929,646 shares of Class A common stock of Paymentus Holdings, Inc. (the "Registrant") to be issued pursuant to the Registrant's 2021 Equity Incentive Plan (the "2021 Plan") as a result of an evergreen provision in the 2021 Plan providing that the total number of shares of Class A common stock reserved for issuance under the 2021 Plan will be automatically increased as of the first day of each fiscal year.

These additional shares of Class A common stock are securities of the same class as other securities for which previous Registration Statements on Form S-8 were filed by the Registrant with the Securities and Exchange Commission (the "Commission") on May 26, 2021 (File No. 333-256505) and March 4, 2022 (File No. 333-263274) (collectively, the "Previous Registration Statements"). In accordance with General Instruction E of Form S-8, the contents of the Previous Registration Statements, including periodic reports filed after the Previous Registration Statements to maintain current information about the Registrant, are incorporated by reference into this Registration Statement.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3.** **Incorporation of Documents by Reference.** <br>

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's [Annual Report on Form 10-K for the fiscal year ended December 31, 2022](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1841156/000095017023005995/pay-20221231.htm) , filed with the Commission on March 3, 2023;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) All other reports filed by the Registrant with the Commission pursuant to Section 13(a) or 15(d) of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), since the end of the fiscal year covered by the Annual Report on Form 10-K referred to in (a) above; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of the Registrant's Class 
A common stock contained in the Registrant's [Registration Statement on Form 8-A](http://www.sec.gov/Archives/edgar/data/0001841156/000095012321007202/ck7045120534-8a12b_20210427.htm) (File No. 001-40429) filed with the Commission on May 20, 2021, pursuant to Section 12(b) of the Exchange Act, including any amendment or report filed for the
purpose of updating such description.

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in 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 the rules of the Commission 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 herein or in any subsequently filed document which also 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 superseded, to constitute a part of this Registration Statement.

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

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Exhibit**<br> **Number** | **Exhibit Description** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Filed<br>Herewith** |
| **Exhibit**<br> **Number** | **Exhibit Description** | **Form** | **File No.** | **Exhibit** | **Filing Date** | **Filed<br>Herewith** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 | [Form of Class A Common Stock Certificate](http://www.sec.gov/Archives/edgar/data/1841156/000156459021027416/ck7045120534-ex41_105.htm) | S-1/A | 333- 255683 | 4.1 | May 13, 2021 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 | [Opinion of Wilson Sonsini Goodrich & Rosati, Professional Corporation](d464072dex51.htm) |  |  |  |  | X |
| 23.1 | [Consent of Independent Registered Public Accounting Firm](d464072dex231.htm) |  |  |  |  | X |
| 23.2 | [Consent of Wilson Sonsini Goodrich & Rosati, Professional Corporation (contained in Exhibit 5.1 hereto)](d464072dex51.htm) |  |  |  |  | X |
| 24.1 | [Power of Attorney (contained on signature page hereto)](#sig) |  |  |  |  | X |
| 99.1 | [2021 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1841156/000095017022002823/pay-ex10_16.htm) | 10-K | 001-40429 | 10.16 | March 3, 2022 |  |
| 99.2 | [Form of Stock Option Award Agreement under the 2021 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1841156/000095017022002823/pay-ex10_17.htm) | 10-K | 001-40429 | 10.17 | March 3, 2022 |  |
| 99.3 | [Form of Restricted Stock Unit Award Agreement under the 2021 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1841156/000095017023005995/pay-ex10_14.htm) | 10-K | 001-40429 | 10.14 | March 3, 2023 |  |
| 99.4 | [Form of Restricted Stock Unit Award Agreement for Outside Directors under the 2021 Equity Incentive Plan](http://www.sec.gov/Archives/edgar/data/1841156/000095017022008141/pay-ex10_1.htm) | 10-Q | 001-40429 | 10.1 | May 6, 2022 |  |
| 107 | [Filing Fee Table](d464072dexfilingfees.htm) |  |  |  |  | X |

---

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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 Charlotte, State of North Carolina, on the 3rd day of March, 2023.

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| | |
|:---|:---|
| **PAYMENTUS HOLDINGS, INC.** | **PAYMENTUS HOLDINGS, INC.** |
| By: | /s/ Dushyant Sharma |
|  | Dushyant Sharma |
|  | Chairman, President and Chief Executive Officer |

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**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Dushyant Sharma and Andrew A. Gerber as his true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities (including his capacity as a director or officer of the Registrant) to sign any or all 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 attorney-in-fact and agent, 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 they or he might or could do in person, hereby ratifying and confirming all the said attorney-in-fact and agent or his substitute or substitutes, may lawfully 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 dates indicated.

---

| | | |
|:---|:---|:---|
| **Signatures** | **Title** | **Date** |
| /s/ Dushyant Sharma | Chairman, President and Chief Executive Officer (Principal Executive Officer) | March 3, 2023 |
| Dushyant Sharma | Chairman, President and Chief Executive Officer (Principal Executive Officer) | March 3, 2023 |
| /s/ Paul Seamon<br> Paul Seamon | Interim Chief Financial Officer<br> (Principal Financial and Accounting Officer) | March 3, 2023 |
| /s/ Jody Davids<br> Jody Davids | Director | March 3, 2023 |
| /s/ William Ingram<br> William Ingram | Director | March 3, 2023 |
| /s/ Jason Klein<br> Jason Klein | Director | March 3, 2023 |
| /s/ Adam Malinowski<br> Adam Malinowski | Director | March 3, 2023 |
| /s/ Robert Palumbo<br> Robert Palumbo | Director | March 3, 2023 |
| /s/ Gary Trainor<br> Gary Trainor | Director | March 3, 2023 |

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## Exhibit 5.1

**Exhibit 5.1** 

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| | |
|:---|:---|
| ![LOGO](g464072dsp5.jpg) | Wilson Sonsini Goodrich & Rosati<br> Professional Corporation<br>701 Fifth Avenue<br> Suite 5100<br> Seattle, Washington 98104-7036<br>O: 206.883.2500<br> F: 866.974.7329 |

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March 3, 2023

Paymentus Holdings, Inc.

11605 N. Community House Road, Suite 300

Charlotte, NC 28277

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| | |
|:---|:---|
| **Re:** | **Registration Statement on Form S-8**  |

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Ladies and Gentlemen:

We have examined the Registration Statement on Form S-8 (the "***Registration Statement***") to be filed by Paymentus Holdings, Inc., a Delaware corporation (the "***Company***"), with the Securities and Exchange Commission on or about the date hereof, in connection with the registration of the offer and sale under the Securities Act of 1933, as amended, of an aggregate of 4,929,646 shares of Class A common stock, par value $0.0001 per share (the "***Shares***"), reserved for issuance under the Company's 2021 Equity Incentive Plan (the "***2021 Plan***").

On the basis of the foregoing, and in reliance thereon, we are of the opinion that the Shares, when issued and sold in the manner referred to in the 2021 Plan and pursuant to the agreements that accompany the 2021 Plan, will be legally and validly issued, fully paid, and nonassessable.

We consent to the use of this opinion as an exhibit to the Registration Statement and further consent to the use of our name wherever appearing in the Registration Statement and any amendments thereto.

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| |
|:---|
| Sincerely, |
| WILSON SONSINI GOODRICH & ROSATI |
| Professional Corporation |
| /s/ Wilson Sonsini Goodrich & Rosati, P.C. |

---

AUSTIN BEIJING BOSTON BOULDER BRUSSELS HONG KONG LONDON LOS ANGELES NEW YORK PALO ALTO

SALT LAKE CITY SAN DIEGO SAN FRANCISCO SEATTLE SHANGHAI WASHINGTON, DC WILMINGTON, DE

## 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 Paymentus Holdings, Inc. of our report dated March 3, 2023, relating to the financial statements, which appears in Paymentus Holdings, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2022.

/s/ PricewaterhouseCoopers LLP

Charlotte, North Carolina

March 3, 2023

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Tables** 

**Form S-8** 

(Form Type)

**Paymentus Holdings, Inc.** 

(Exact name of registrant as specified in its charter)

**Table 1 – Newly Registered Securities** 

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Security Type | Security<br> Class<br> Title | Fee<br> Calculation<br> Rule | Amount<br> Registered(1) | Proposed<br> Maximum<br> Offering<br> Price Per<br> Unit | Maximum<br> Aggregate<br> Offering<br> Price | Fee<br> Rate | Amount of<br> Registration<br> Fee |
| &nbsp;&nbsp;&nbsp;Equity | Class A common stock, $0.0001 par value per share, reserved for issuance under the 2021 Equity Incentive Plan | Other | 4929646 (2) | $8.87(3) | $43725960.02 | $110.20 per $1,000,000 | $4819 |
| &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts |  | $43725960.02 |  | $4819 |
| &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due |  |  |  | $4819 |

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(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), this
Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the 2021 Equity Incentive Plan (the "2021 Plan") by reason of any stock dividend, stock split,
recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant's outstanding shares of Class A common stock.

(2) Represents additional shares of Class A common stock reserved for issuance as a result of an annual
evergreen increase provided for in the 2021 Plan.

(3) Estimated in accordance with Rules 457(c) and 457(h) of the Securities Act solely for the purpose of
calculating the registration fee on the basis of $8.87 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 27, 2023.