# EDGAR Filing Document

**Accession Number:** 0001870404
**File Stem:** 0001213900-25-068283
**Filing Date:** 2025-7
**Character Count:** 19297
**Document Hash:** 206f2207c1f235ddc83d6cace54e1ec4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-068283.hdr.sgml**: 20250728

**ACCESSION NUMBER**: 0001213900-25-068283

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 4

**FILED AS OF DATE**: 20250728

**DATE AS OF CHANGE**: 20250728

**EFFECTIVENESS DATE**: 20250728

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CERO THERAPEUTICS HOLDINGS, INC.
- **CENTRAL INDEX KEY:** 0001870404
- **STANDARD INDUSTRIAL CLASSIFICATION:** BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 871088814
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289007
- **FILM NUMBER:** 251156271

**BUSINESS ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **STREET 2:** SUITE 230
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080
- **BUSINESS PHONE:** 650-407-2376

**MAIL ADDRESS:**
- **STREET 1:** 201 HASKINS WAY
- **STREET 2:** SUITE 230
- **CITY:** SOUTH SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94080

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** PHOENIX BIOTECH ACQUISITION CORP.
- **DATE OF NAME CHANGE:** 20210630

**As filed with the Securities and Exchange Commission on July 28, 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***

**CERO THERAPEUTICS HOLDINGS, INC.** 

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

---

| | |
|:---|:---|
| **Delaware** | **81-4182129** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |

---

**201 Haskins Way, Suite 230**

**South San Francisco, CA 94080**

**(215) 731-9450** 

**(Address of Principal Executive Offices)**

**CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan**

**CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan**

**(Full Title of the Plans)** 

**Chris Ehrlich**

**Chief Executive Officer**

**CERo Therapeutics Holdings, Inc.**

**201 Haskins Way, Suite 230**

**South San Francisco, CA 94080**

**Telephone: (215) 731-9450**

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

 ****

***Copies to:***

**Stephen M. Davis** 

**Jeffrey A. Letalien** 

**Goodwin Procter LLP** 

**The New York Times Building** 

**620 Eighth Avenue** 

**New York, New York 10018** 

**(212) 813-8800** 

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 ☐ <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. ☐

**PART I.** 

**EXPLANATORY NOTE** 

This registration statement on Form S-8 (this "Registration Statement"), is being filed by CERo Therapeutics Holdings, Inc. (the "Registrant"), for the purpose of registering an additional (1) 109,485 shares of the Registrant's common stock, par value $0.0001 per share ("Common Stock"), issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (the "2024 Plan"), and (2) 510 shares of Common Stock, issuable pursuant to the CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan (the "2024 ESPP") (in each case as adjusted for each of the reverse stock split of 1-for-100 effected by the Registrant effective as of January 8, 2025 and the reverse stock split of 1-for-20 effected by the Registrant effective as of June 13, 2025), as additional shares of Common Stock issuable under each of the 2024 Plan and the 2024 ESPP for which shares of Common Stock have previously been registered pursuant to a Registration Statement on Form S-8 which has previously been filed and is effective. Accordingly, this Registration Statement on Form S-8 incorporates by reference the contents of the Registration Statement on Form S-8 (File No. [333-283698](https://www.sec.gov/Archives/edgar/data/1870404/000121390024107032/ea0223073-s8_cero.htm)) filed with the Securities and Exchange Commission on December 9, 2024 by the Registrant, relating to the 2024 Plan and 2024 ESPP, except, in each case, for "Item 8. Exhibits."

**PART II.**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8. Exhibits.** 

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit<br> No.** | **Description** |
| 4.1 | [Second Amended and Restated Certificate of Incorporation of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K/A, filed on February 27, 2024).](http://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex3-1_cerothera.htm) |
| 4.2 | [Second Amended and Restated Bylaws of CERo Therapeutics Holdings, Inc. (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K/A, filed on February 27, 2024).<u> </u>](http://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex3-2_cerothera.htm) |
| 5.1\* | [<u>Opinion of Goodwin Procter LLP.</u>](ea025011601ex5-1_cero.htm) |
| 23.1\* | [Consent of Wolf & Company, P.C.](ea025011601ex23-1_cero.htm) |
| 23.2\* | [<u>Consent of Goodwin Procter LLP (included in Exhibit 5.1).</u>](ea025011601ex5-1_cero.htm) |
| 24.1\* | [<u>Power of Attorney (included on signature page of this Registration Statement).</u>](#a_001) |
| 99.1 | [<u>CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant's Current Report on Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).</u>](http://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex10-2_cerothera.htm) |
| 99.2 | [CERo Therapeutics Holdings, Inc. 2024 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.3 to the Registrant's Current Report on Form 8-K/A, filed on February 27, 2024 (File No. 001-40877)).](http://www.sec.gov/Archives/edgar/data/1870404/000121390024017157/ea193847ex10-3_cerothera.htm) |
| 99.3 | [First Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 99.4 to the Registrant's Registration Statement on Form S-8, filed on December 9, 2024).](http://www.sec.gov/Archives/edgar/data/1870404/000121390024107032/ea022307301ex99-4_cero.htm) |
| 99.4 | [Second Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 99.5 to the Registrant's Registration Statement on Form S-8, filed on December 9, 2024).](http://www.sec.gov/Archives/edgar/data/1870404/000121390024107032/ea022307301ex99-5_cero.htm) |
| 99.5 | [Third Amendment to the CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K, filed on May 29, 2025).](http://www.sec.gov/Archives/edgar/data/1870404/000121390025048998/ea024383701ex10-1_cero.htm) |
| 107\* | [<u>Filing Fee Table.</u>](ea025011601ex-fee_cero.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 South San Francisco, State of California, on July 28, 2025.

---

| | |
|:---|:---|
| **CERO THERAPEUTICS HOLDINGS, INC.** | **CERO THERAPEUTICS HOLDINGS, INC.** |
| By: | /s/ Chris Ehrlich |
| Name: | Chris Ehrlich. |
| Title: | Chairman, Chief Executive Officer and Director |

---

**POWER OF ATTORNEY AND SIGNATURES** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints each of Chris Ehrlich and Andrew Kucharchuk as such person's true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such person in such person's 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 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 such person might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or any substitutes or substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following person in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Chris Ehrlich | Chairman and Chief Executive Officer and Director | July 28, 2025 |
| Chris Ehrlich | *(Principal Executive Officer)* |  |
| /s/ Andrew Kucharchuk | Chief Financial Officer | July 28, 2025 |
| Andrew Kucharchuk | *(Principal Financial and Accounting Officer)* |  |
| /s/ Brian Atwood | Director | July 28, 2025 |
| Brian Atwood |  |  |
| /s/ Michael Byrnes | Director | July 28, 2025 |
| Michael Byrnes |  |  |
| /s/ Kathleen LaPorte | Director | July 28, 2025 |
| Kathleen LaPorte |  |  |
| /s/ Lindsey Rolfe | Director | July 28, 2025 |
| Lindsey Rolfe |  |  |
| /s/ Shami Patel | Director | July 28, 2025 |
| Shami Patel |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

July 28, 2025

CERo Therapeutics Holdings, Inc.

201 Haskins Way, Suite 230

South San Francisco, CA 94080

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 109,995 shares (the "Shares") of common stock, par value $0.0001 per share ("Common Stock"), of CERo Therapeutics Holdings, Inc., a Delaware corporation (the "Company"), that may be issued pursuant to the Company's 2024 Equity Incentive Plan and the 2024 Employee Stock Purchase Plan (collectively, the "Plans").

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.

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 this Registration Statement on Form S-8 of CERo Therapeutics Holdings, Inc. of our report dated April 15, 2025, except for the 1-for-20 reverse stock split effected on June 13, 2025 described in Note 1 as to which the date is July 21, 2025, relating to the consolidated financial statements of CERo Therapeutics Holdings, Inc. appearing in the Annual Report on Form 10-K of CERo Therapeutics Holdings, Inc. for the year ended December 31, 2024, and included in Registration Statement (No. 333-288816) on Form S-1 and related prospectus of CERo Therapeutics Holdings, Inc.

/s/ Wolf & Company, P.C.

Boston, Massachusetts

July 28, 2025

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Tables** 

**Form S-8**

(Form Type)

**CERo Therapeutics Holdings, Inc.** 

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u> 

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security<br> Type** | **Security<br> Class<br> Title** | **Fee<br> Calculation<br> or Carry<br> Forward<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** | **Carry<br> Forward<br> Form<br> Type** | **Carry<br> Forward<br> File<br> Number** | **Carry<br> Forward<br> Initial<br> effective<br> date** | **Filing Fee<br> Previously<br> Paid In<br> Connection<br> with<br> Unsold<br> Securities<br> to be<br> Carried<br> Forward** |
| **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** | **Newly Registered Securities** |
| Fees to Be Paid | Equity | 2024 Equity Incentive Plan Common Stock, par value $0.0001 per share | Rule 457(c) and <br> Rule 457(h) | 109485 | (2) | $7.66 | (3) | $838655.10 | 0.00015310 | $128.40 |  |  |  |  |
| Fees to Be Paid | Equity | 2024 Employee Stock Purchase Plan Common Stock, par value $0.0001 per share | Rule 457(c) and <br> Rule 457(h) | 510 | (4) | $6.51 | (5) | $3320.61 | 0.00015310 | $0.51 |  |  |  |  |
|  | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  |  | $841975.71 |  | $128.91 |  |  |  |  |
|  | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;— |  |  |  |  |
|  | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  |  | $128.91 |  |  |  |  |

---

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement
on Form S-8 (this "Registration Statement") shall also cover any additional shares of common stock, par value $0.0001 per
share (the "Common Stock") of CERo Therapeutics Holdings, Inc. (the "Registrant") that become issuable under the
CERo Therapeutics Holdings, Inc. 2024 Equity Incentive Plan, as amended (the "2024 EIP") and the CERo Therapeutics Holdings,
Inc. 2024 Employee Stock Purchase Plan (the "2024 ESPP"), by reason of any stock dividend, stock split, recapitalization or
any other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding
shares of Common Stock. Pursuant to Rule 416(c) under the Securities Act, this Registration Statement shall also cover an indeterminate
amount of interests to be offered or sold pursuant to the employee benefit plans described herein.

(2) Represents an increase to the number of shares available for future issuance under the 2024 EIP. The 2024 EIP provides that the number
of shares of Common Stock reserved and available for issuance under the 2024 EIP shall be cumulatively increased on January 1 of each
year by (i) five percent (5%) of the number of shares of the fully diluted Common Stock on the immediately preceding December 31 or (ii)
such lesser number of shares as determined by the administrator of the 2024 EIP. Also reflects the increase in the number of shares available
for future issuance under the 2024 EIP resulting from the approval by the Registrant's stockholders on May 29, 2025, of an amendment to
the 2024 EIP to increase the number of shares issuable thereunder by 100,000 shares of Common Stock.

(3) Estimated solely for the purpose of calculating the registration fee, based on the average of the high and low prices of the shares
of Common Stock on the Nasdaq Capital Market ("Nasdaq") on July 25, 2025. This calculation is in accordance with Rule 457(c)
and 457 (h) of the Securities Act.

(4) Represents an increase to the number of shares available for future issuance under the 2024 ESPP. The 2024 ESPP provides that the
number of shares of common stock reserved and available for issuance under the 2024 ESPP shall be cumulatively increased on January 1
of each year. The number of shares of common stock increased each year will be equal to the lesser of: (i) one percent (1%) of the number
of fully-diluted shares of Common Stock on the immediately preceding December 31, (ii) 510 shares of Common Stock or (iii) such number
of shares of Common Stock as determined by the administrator of the 2024 ESPP.

(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and (h) of the Securities Act, and based
on 85% of $7.66, the average of the high and low sale prices of the common stock as reported on Nasdaq on July 25, 2025 (such date being
within five business days of the date that this Registration Statement was filed with the U.S. Securities and Exchange Commission). Pursuant
to the 2024 ESPP, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the fair market value
of a share of common stock on the offering date or on the purchase date, whichever is less.

<u>Table 2: Fee Offset Claims and Sources</u> 

N/A

<u>Table 3: Combined Prospectuses</u> 

N/A