# EDGAR Filing Document

**Accession Number:** 0001493761
**File Stem:** 0001193125-25-179087
**Filing Date:** 2025-8
**Character Count:** 25444
**Document Hash:** b31fd6d0fa9d1961714a67d932938580
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-179087.hdr.sgml**: 20250812

**ACCESSION NUMBER**: 0001193125-25-179087

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20250812

**DATE AS OF CHANGE**: 20250812

**EFFECTIVENESS DATE**: 20250812

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Turtle Beach Corp
- **CENTRAL INDEX KEY:** 0001493761
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMMUNICATIONS EQUIPMENT, NEC [3669]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 272767540
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289545
- **FILM NUMBER:** 251207864

**BUSINESS ADDRESS:**
- **STREET 1:** 15822 BERNARDO CENTER DRIVE
- **STREET 2:** SUITE 105
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127
- **BUSINESS PHONE:** 914-345-2255

**MAIL ADDRESS:**
- **STREET 1:** 15822 BERNARDO CENTER DRIVE
- **STREET 2:** SUITE 105
- **CITY:** SAN DIEGO
- **STATE:** CA
- **ZIP:** 92127

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Parametric Sound Corp
- **DATE OF NAME CHANGE:** 20100609

**As filed with the Securities and Exchange Commission on August 12, 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***

## TURTLE BEACH CORPORATION
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Nevada** | **27-2767540** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **15822 Bernardo Center Drive, Suite 105** |  |
| **San Diego, California** | **92127** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**TURTLE BEACH CORPORATION** 

**2023 STOCK-BASED INCENTIVE COMPENSATION PLAN** 

**(Full title of the plan)** 

**Mark Weinswig** 

**Chief Financial Officer** 

**Turtle Beach Corporation** 

---

| |
|:---|
| **15822 Bernardo Center Drive, Suite 105** |
| **San Diego, California 92127** |

---

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

**(914) 345-2255** 

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

***With a Copy to:***

**Erin E. Martin** 

**Thurston J. Hamlette** 

**Morgan, Lewis & Bockius LLP** 

**1111 Pennsylvania Avenue, NW** 

**Washington, DC 20004** 

**(202) 739-5729** 

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 | ☒ |
|  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** 

Pursuant to General Instruction E of Form S-8, Turtle Beach Corporation (the "Registrant") is filing this Registration Statement on Form S-8 (this "Registration Statement") to register the offer and sale of an additional 1,510,000 shares of its common stock, par value $0.001 per share (the "Common Stock"), under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, formerly known as the Turtle Beach Corporation 2013 Stock-Based Incentive Compensation Plan, (as amended and restated) (the "Plan").

This Registration Statement hereby incorporates by reference the contents of the Registrant's Registration Statements on Form S-8 filed with the Securities and Exchange Commission (the "Commission") on February 18, 2014 ([File No. 333-193982](http://www.sec.gov/Archives/edgar/data/1493761/000119312514055364/d675670ds8.htm)), April 2, 2019 ([File No. 333-230691](http://www.sec.gov/Archives/edgar/data/1493761/000119312519095766/d724119ds8.htm)), and August 9, 2019 ([File No. 333-233179](http://www.sec.gov/Archives/edgar/data/1493761/000092963819000738/s8.htm)) and March 13, 2024 ([File No. 333-277870](http://www.sec.gov/Archives/edgar/data/1493761/000094562124000294/turtlebeachs_803062024.htm)) (collectively, the "Prior Registration Statements").

Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statements 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 Prior Registration Statements are presented herein.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

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

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

(i) The Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2024, filed with the Commission on [March 17, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000095017025040292/hear-20241231.htm);

(ii) The Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended [March 31, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000095017025067149/tbch-20250331.htm), filed with the Commission on May 8, 2025, and [June 30, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000119312525175548/tbch-20250630.htm), filed with the Commission on August 7, 2025;

(iii) The Registrant's Current Reports on Form 8-K filed with the Commission on [January 6, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000089457925000004/turtlebeach8k01032025.htm); [January 27, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000089457925000022/turtlebeach8_k01242025.htm); [June 5, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000119312525135111/d117473d8k.htm); [June 9, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1493761/000119312525137856/d18891d8k.htm);[June 16, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1493761/000119312525141175/d792332d8k.htm) (to the extent information in such report is filed and not furnished); and [August 4, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0001493761/000119312525172675/d12194d8k.htm);

(iv) The Registrant's Definitive Proxy Statement on Schedule 14A, filed with the Commission on [April 18, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1493761/000119312525085765/d805188ddef14a.htm), to the extent incorporated by reference into Part III of our Annual Report on Form 10-K for the fiscal year ended December 31, 2024;

(v) The description of our Common Stock included in the registration statement on [Form 8-A12B](http://www.sec.gov/Archives/edgar/data/1493761/000101968712001016/parametric.htm) filed with the Commission on March 21, 2012, as the description therein has been updated and superseded by the description of our securities contained in [Exhibit 4.7](http://www.sec.gov/Archives/edgar/data/1493761/000156459020010784/hear-ex47_299.htm) to our Annual Report on Form 10-K for the fiscal year ended December 31, 2019, filed with the Securities and Exchange Commission on March 13, 2020; and

(vi) The description of our Preferred Stock Purchase Rights included in the registration statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/0001493761/000119312525137909/d74879d8a12b.htm) filed with the Commission on June 9, 2025, and all amendments and reports filed with the Commission for the purpose of updating such description.

To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not incorporated by reference.

------

All reports and other documents that the Registrant subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that the Registrant has sold all of the securities offered under this Registration Statement or deregisters the distribution of all such 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 that the Registrant files such report or document.

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 other subsequently filed document that 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 superseded, to constitute a part of this Registration Statement.

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

A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.

**EXHIBIT INDEX** 

---

| | |
|:---|:---|
| **Exhibit<br>Number** | **Description** |
|  5.1\* | [Opinion of Snell & Wilmer LLP, counsel for the Registrant, regarding the legal validity of the shares of Common Stock being registered on this Registration Statement.](d847706dex51.htm) |
| 4.1 | [Rights Agreement, dated as of June 9, 2025, by and between Turtle Beach Corporation and Direct Transfer LLC, as rights agent (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on June 9, 2025).](http://www.sec.gov/Archives/edgar/data/1493761/000119312525137856/d18891dex41.htm) |
| 4.2 | [Certificate of Designation of Series B Junior Participating Preferred Stock of Turtle Beach Corporation (incorporated by reference from Exhibit 3.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on June 9, 2025).](http://www.sec.gov/Archives/edgar/data/1493761/000119312525137856/d18891dex31.htm) |
|  23.1\* | [Consent of Ernst & Young, LLP.](d847706dex231.htm) |
|  23.2\* | [Consent of BDO USA, P.C.](d847706dex232.htm) |
|  23.3\* | [Consent of Snell & Wilmer LLP (included in Exhibit 5.1 hereto).](d847706dex51.htm) |
|  24.1\* | [Power of Attorney (contained on signature page hereto).](#sig) |
| 99.1 | [Amendment No. 2025-1 to Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K originally filed with the Commission on June 5, 2025).](http://www.sec.gov/Archives/edgar/data/1493761/000119312525135111/d117473dex101.htm) |
|  107\* | [Filing Fee Table.](d847706dexfilingfees.htm) |

---

\* Filed herewith.

------

**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 San Diego, State of California, on August 12, 2025.

---

| | |
|:---|:---|
| **TURTLE BEACH CORPORATION** | **TURTLE BEACH CORPORATION** |
| By: | /s/ *Mark Weinswig* |
|  | Mark Weinswig |
|  | Chief Financial Officer |

---

**POWER OF ATTORNEY** 

KNOW TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Cris Keirn and Mark Weinswig, each and individually, his attorneys-in-fact, with full power of substitution and resubstitution, for him in any and all capacities, to sign any or all amendments or post-effective amendments to this Registration Statement and to file the same with the Securities and Exchange Commission, granting unto each of such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary in connection with such matters and hereby ratifying and confirming all that each such attorney-in-fact, or his agent 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 dates indicated.

------

---

| | | |
|:---|:---|:---|
| **SIGNATURE** | **TITLE** | **DATE** |
| /s/ *Cris Keirn* | Chief Executive Officer; Director<br> *(Principal Executive Officer)* | August 12, 2025 |
|  Cris Keirn | Chief Executive Officer; Director<br> *(Principal Executive Officer)* |  |
| /s/ *Mark Weinswig* | Chief Financial Officer<br> *(Principal Financial Officer and Principal Accounting Officer)* | August 12, 2025 |
|  Mark Weinswig | Chief Financial Officer<br> *(Principal Financial Officer and Principal Accounting Officer)* |  |
| /s/ *Terry Jimenez* | Non-Executive Chairman of the Board and Director | August 12, 2025 |
|  Terry Jimenez | Non-Executive Chairman of the Board and Director |  |
| /s/ *Elizabeth B. Bush* | Director | August 12, 2025 |
|  Elizabeth B. Bush |  |  |
| /s/ *David Muscatel* | Director | August 12, 2025 |
|  David Muscatel |  |  |
| /s/ *Katherine L. Scherping* | Director | August 12, 2025 |
|  Katherine L. Scherping |  |  |
| /s/ *Julia W. Sze* | Director | August 12, 2025 |
|  Julia W. Sze |  |  |
| /s/ *Andrew Wolfe* | Director | August 12, 2025 |
|  Andrew Wolfe |  |  |
| /s/ *William Wyatt* | Director | August 12, 2025 |
|  William Wyatt |  |  |

---

## Exhibit 5.1

**Exhibit 5.1** 

SNELL & WILMER L.L.P.

1700 S. PAVILION CENTER DRIVE, SUITE 700

LAS VEGAS, NV 89135

TELEPHONE: 702.784.5200

FACSIMILE: 702.784.5252

August 12, 2025

Turtle Beach Corporation

15822 Bernardo Center Drive, Suite 105

San Diego, California 92127

Re: Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as special Nevada counsel for Turtle Beach Corporation, a Nevada corporation (the "Company"), in connection with the Company's preparation of a Registration Statement on Form S-8 to be filed by the Company with the United States Securities and Exchange Commission (the "Commission") on or about the date hereof (the "Registration Statement"), with respect to the registration under the Securities Act of 1933, as amended (the "1933 Act"), of 1,510,000 shares of the Company's common stock, par value $0.001 per share (the "Shares"), to be offered and sold under the Company's Amended and Restated 2023 Stock-Based Incentive Compensation Plan, as amended through the date hereof (the "2023 Plan").

This opinion is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act in connection with the filing of the Registration Statement. All capitalized terms used herein and not otherwise defined shall have the respective meanings given to them in the Registration Statement.

In connection with our representation of the Company, and as a basis for the opinion hereinafter set forth, we have relied upon and examined matters of fact, questions of law and documents as we have deemed necessary to render this opinion, including the originals, or copies certified or otherwise identified to our satisfaction, of the following documents (hereinafter collectively referred to as the "Documents"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Registration Statement and exhibits hereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Articles of Incorporation of the Company filed with the Secretary of State of the State of Nevada, as amended though the date hereof (the "Charter"), certified as of the date hereof by an officer of the Company;

------

Turtle Beach Corporation

August 12, 2025

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Amended and Restated Bylaws of the Company, as amended and as certified as of the date hereof by an officer of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Certificate of Existence with Status in Good Standing, certified by the Secretary of State of the State of Nevada, dated as of a recent date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Resolutions adopted by the Board of Directors of the Company relating to the authorization of the registration and issuance of the Shares (the "Resolutions"), certified as of the date hereof by an officer of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. A specimen of the current form of stock certificate representing shares of the Company's Common Stock, certified as of the date hereof by an officer of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. The 2023 Plan, certified as of the date hereof by an officer of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. A certificate executed by an officer of the Company, dated as of the date hereof, as to certain factual matters; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. Such other documents and matters as we have deemed necessary or appropriate to express the opinion set forth below, subject to the assumptions, limitations and qualifications stated herein.

In expressing the opinion set forth below, we have assumed the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. Each individual executing any of the Documents, whether on behalf of such individual or any other person, is legally competent to do so.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. All Documents submitted to us as originals are authentic. The form and content of all Documents submitted to us as unexecuted drafts do not differ in any respect relevant to this opinion from the form and content of such Documents as executed and delivered. All Documents submitted to us as certified or photostatic copies conform to the original documents. All signatures on all such Documents are genuine. All public records reviewed or relied upon by us or on our behalf are true and complete. All representations, warranties, statements and information contained in the Documents are true and complete. There has been no oral or written modification of or amendment to any of the Documents, and there has been no waiver of any provision of any of the Documents, by action or omission of the parties or otherwise. For the purpose of the opinion rendered below, we have assumed that, upon each issuance of Shares, the Company will receive or has received the consideration for such Shares required by the Resolutions.

Based upon the foregoing, and subject to the assumptions, limitations and qualifications stated herein, it is our opinion that the issuance of the Shares has been duly authorized and, when issued and delivered by the Company pursuant to the Resolutions and otherwise in accordance with the Registration Statement, and upon payment for and delivery of the Shares subject to issuance and sale by the Company, the Shares will be validly issued, fully paid and nonassessable.

------

Turtle Beach Corporation

August 12, 2025

We render this opinion only with respect to the general corporate law of the State of Nevada as set forth in Chapter 78 of the Nevada Revised Statutes. We neither express nor imply any obligation with respect to any other laws or the laws of any other jurisdiction or of the United States. For purposes of this opinion, we assume that the Shares will be issued in compliance with all applicable state securities or blue sky laws.

The opinion expressed herein is limited to the matters specifically set forth herein and no other opinion shall be inferred beyond the matters expressly stated. We assume no obligation to supplement this opinion if any applicable law changes after the date hereof or if we become aware of any fact that might change the opinion expressed herein after the date hereof. Without limiting the generality of the foregoing, we neither express nor imply any opinion regarding the contents of the Registration Statement, other than as expressly stated herein with respect to the Shares.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the use of the name of our firm therein. In giving this consent, we do not admit that we are within the category of persons whose consent is required by Section 7 of the 1933 Act or the rules and regulations of the Commission promulgated thereunder.

It is understood that this opinion is to be used only in connection with the offer of the Shares while the Registration Statement is in effect.

Very truly yours,

/s/ Snell & Wilmer L.L.P.

## 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) pertaining to the 2023 Stock-Based Incentive Compensation Plan of Turtle Beach Corporation of our reports dated March 17, 2025, with respect to the consolidated financial statements of Turtle Beach Corporation and the effectiveness of internal control over financial reporting of Turtle Beach Corporation included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

New York, New York

August 12, 2025

## Exhibit 23.2

**Exhibit 23.2** 

<u>Consent of Independent Registered Public Accounting Firm</u> 

Turtle Beach Corporation

San Diego, California

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 29, 2023, except for Note 10 as to which the date is March 17, 2025, relating to the consolidated financial statements and schedule, which appears in the Annual Report on Form 10-K for the year ended December 31, 2024.

/s/ BDO USA, P.C.

New York, New York

August 12, 2025

## Ex-Filing

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

#### Exhibit 107

#### CALCULATION OF FILING FEE TABLE

### Form S-8
(Form Type)

### Turtle Beach Corporation
(Exact Name of Registrant as Specified in its Charter)

#### Table 1: Newly Registered Securities and Carry Forward 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>Unit<sup>(2)</sup> | Maximum<br>Aggregate<br>Offering<br>Price<sup>(2)</sup> | Fee<br>Rate | Amount of<br>Registration<br>Fee |
| &nbsp;&nbsp;&nbsp;Fees to Be Paid | Equity | Common Stock, $0.001 par value per share | Rule 457(c) and Rule 457(h) | 1510000 | $14.64 | $22106400.00 | 0.00015310 | $3,384.49.00 |
|  | Total Offering Amount / Registration Fee | Total Offering Amount / Registration Fee | Total Offering Amount / Registration Fee | Total Offering Amount / Registration Fee |  | $22106400.00 |  | $3,384.49.00 |
|  | Fees Previously Paid | Fees Previously Paid | Fees Previously Paid | Fees Previously Paid |  |  |  | N/A |
|  | Fee Offsets | Fee Offsets | Fee Offsets | Fee Offsets |  |  |  | N/A |
|  | Net Fees Due | Net Fees Due | Net Fees Due | Net Fees Due |  |  |  | $3,384.49.00 |

---

(1) This Registration Statement on Form S-8 (this "Registration Statement") relates to 1,510,000 shares of common stock, par value $0.001 per share (the "Common Stock"), of Turtle Beach Corporation (the "Registrant") not previously registered and available for issuance under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan (as amended and restated) (the "Plan"). Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of Common Stock that become issuable under the Plan pursuant to this Registration Statement to prevent dilution by reason of any stock splits, stock dividends, or similar transactions effected without the receipt of consideration and which results in an increase in the number of outstanding shares of Common Stock.

(2) The Proposed Maximum Offering Price Per Unit and Maximum Aggregate Offering Price have been calculated solely for purposes of determining the registration fee for this offering under Rules 457(c) and (h) under the Securities Act on the basis of the average of the high ($15.00) and low ($14.27) sale prices of the Common Stock as reported on the Nasdaq Global Market on August 7, 2025, which date is within five business days prior to the filing of this Registration Statement.