# EDGAR Filing Document

**Accession Number:** 0001687932
**File Stem:** 0001193125-25-151332
**Filing Date:** 2025-6
**Character Count:** 32452
**Document Hash:** 5e35f6d9afdcbc46f44a8034698f1c4a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-151332.hdr.sgml**: 20250627

**ACCESSION NUMBER**: 0001193125-25-151332

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20250627

**DATE AS OF CHANGE**: 20250627

**EFFECTIVENESS DATE**: 20250627

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J.Jill, Inc.
- **CENTRAL INDEX KEY:** 0001687932
- **STANDARD INDUSTRIAL CLASSIFICATION:** WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 451459825
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0201

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288388
- **FILM NUMBER:** 251086876

**BUSINESS ADDRESS:**
- **STREET 1:** 4 BATTERYMARCH PARK
- **CITY:** QUINCY
- **STATE:** MA
- **ZIP:** 02169
- **BUSINESS PHONE:** 617-376-4300

**MAIL ADDRESS:**
- **STREET 1:** 4 BATTERYMARCH PARK
- **CITY:** QUINCY
- **STATE:** MA
- **ZIP:** 02169

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Jill Intermediate LLC
- **DATE OF NAME CHANGE:** 20161019

**As filed with the Securities and Exchange Commission on June 27, 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***

## J.JILL, INC.
**(Exact name of Registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **45-1459825** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(IRS Employer**<br> **Identification No.)** |
| **4 Batterymarch Park**<br> **Quincy, MA 02169** | **02169** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**J.Jill, Inc. Amended and Restated 2017 Omnibus Equity Incentive Plan** 

**(Full title of the plan)** 

**Mark Webb** 

**Executive Vice President, Chief Financial and Operating Officer** 

**4 Batterymarch Park** 

**Quincy, MA 02169** 

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

**(617) 376-4300** 

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

***COPIES TO:***

**J. Steven Patterson, Esq.** 

**Mayme B. F. Donohue, Esq.** 

**Hunton Andrews Kurth LLP** 

**2200 Pennsylvania Avenue NW** 

**Washington, DC 20037** 

**Tel: (202) 955-1500** 

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** 

On March 14, 2017, J.Jill, Inc. (the "Company") filed a registration statement on Form S-8 (File No. 333-216687) (the "Initial S-8"), relating to the registration of 2,237,303 shares of the Company's common stock, par value $0.01 per share ("common stock") to be issued from time to time in accordance with the J.Jill, Inc. 2017 Omnibus Equity Incentive Plan (as amended and restated and amended to date, the "Plan"). On June 14, 2018, the Company filed a registration statement on Form S-8 (File No. 333-225642) (the "2018 S-8") to register an additional 2,000,000 shares of common stock pursuant to the Plan. On April 9, 2019, the Company filed a registration statement on Form S-8 (File No. 333-230777) (the "2019 S-8") to register an additional 329,961 shares of common stock pursuant to the Plan. On June 21, 2021, the Company filed a registration statement on Form S-8 (File No. 333-257235) (the "2021 S-8") to register an additional 380,000 shares of common stock pursuant to the Plan. On June 29, 2023, the Company filed a registration statement on Form S-8 (File No. 333-273016) (together with the Initial S-8, the 2018 S-8, the 2019 S-8, and the 2021 S-8, the "Prior Registration Statements") to register an additional 750,000 common shares pursuant to the Plan.

On June 3, 2025, the Company's stockholders approved the amended and restated Plan, which increased the maximum number of shares of common stock authorized and reserved for issuance from 2,043,453 to 2,793,453. Pursuant to General Instruction E to Form S-8 the Company is filing this registration statement on Form S-8 for the purpose of registering an additional (i) 750,000 shares of common stock to be issued from time to time in accordance with the Plan and (ii) 614,805 shares of common stock to be issued from time to time in accordance with the Plan after having become reallocated to the Plan resulting from the "recycling" provisions of the Plan, which provide that unissued shares of common stock subject to certain forfeited, canceled, terminated or expired equity awards, and shares of common stock delivered to, or retained by, the Company to satisfy applicable tax withholding obligations of certain equity awards, may be reissued under the Plan. Pursuant to General Instruction E to Form S-8, the Company incorporates by reference herein the contents of the Prior Registration Statements to the extent not modified or superseded hereby or by any subsequently filed document incorporated by reference herein or therein.

------

**PART I** 

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS** 

---

| | |
|:---|:---|
| ***Item 1.*** | ***Plan Information\****  |

---

Not required to be filed with the Securities and Exchange Commission (the "Commission").

---

| | |
|:---|:---|
| ***Item 2.*** | ***Company Information and Employee Plan Annual Information\****  |

---

Not required to be filed with the Commission.

\* The document(s) containing the information specified in this Part I will be sent or given to participants in the Plan, as amended effective as of June 3, 2025, in accordance with Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act). Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the Securities Act. These document(s) and the documents incorporated by reference in this Registration Statement pursuant to Item 3 of Part II hereof, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

---

| | |
|:---|:---|
| ***Item 3.*** | ***Incorporation of Documents by Reference***  |

---

The following documents filed with the Commission by the Company are incorporated by reference in this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1687932/000095017025048494/jill-20250201.htm) for the fiscal year ended February 1, 2025, filed with the Commission on April 1, 2025 (the "2024 Form 10-K");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The portions of the Company's Definitive Proxy Statement on [Schedule 14A](http://www.sec.gov/Archives/edgar/data/1687932/000119312525076808/d825873ddef14a.htm) , filed with the Commission on April 
9, 2025, that are incorporated by reference into Part III of the 2024 [Form 10-K](http://www.sec.gov/Archives/edgar/data/1687932/000095017025048494/jill-20250201.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Company's Quarterly Report on [Form 10-Q](http://www.sec.gov/Archives/edgar/data/1687932/000095017025084826/jill-20250503.htm) for the fiscal quarter ended May 3, 2025, filed with the Commission on June 11, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The Company's Current Report on Form 8-K filed with the Commission
on [February 27, 2025](http://www.sec.gov/Archives/edgar/data/1687932/000119312525039315/d882545d8k.htm) , [March 28, 2025](http://www.sec.gov/Archives/edgar/data/1687932/000119312525067249/d848827d8k.htm) , [June 3, 2025,](http://www.sec.gov/Archives/edgar/data/1687932/000095017025080952/jill-20250603.htm) [June 6, 2025](http://www.sec.gov/Archives/edgar/data/1687932/000119312525137151/d948542d8k.htm) and [June 24, 2025](http://www.sec.gov/Archives/edgar/data/1687932/000119312525145319/d900638d8k.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The description of the Common Stock set forth in the Company's Registration Statement on [<u>Form 8-A</u>](http://www.sec.gov/Archives/edgar/data/1687932/000119312517072982/d349929d8a12b.htm) filed pursuant to Section 12 of the Securities Exchange Act of 1934, as amended, on March 7, 2017, and any amendment or report filed for the purpose of updating any such
description.

All documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than information included in such documents that is furnished pursuant to Items 2.02 or 7.01 of Form 8-K, including any related exhibits under Item 9.01 of Form 8-K included with such information, unless otherwise indicated therein), 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.

------

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 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 amended, to constitute a part of this Registration Statement.

---

| | |
|:---|:---|
| ***Item 6.*** | ***Indemnification of Directors and Officers***  |

---

Section 145 of the Delaware General Corporation Law (the "<u>DGCL</u>") provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is made a party by reason of such person being or having been a director, officer, employee or agent to the Company, if the person acted in good faith and in a manner the person reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the person's conduct was unlawful. The DGCL provides that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors or otherwise. The Company's certificate of incorporation, as amended, provides for indemnification by the Company of its directors, officers and employees to the fullest extent permitted by the DGCL.

Section 102(b)(7) of the DGCL permits a corporation to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, provided that such a provision may not eliminate or limit the liability of (i) a director or officer for any breach of the director's or officer's duty of loyalty to the corporation or its stockholders, (ii) a director or officer for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) a director under Section 174 of the DGCL regarding liability for unlawful payment of dividends or unlawful stock repurchases and redemptions, (iv) a director or officer for any transaction from which the director or officer derived an improper personal benefit or (v) an officer in any action by or in the right of the corporation. The Company's certificate of incorporation, as amended, provides for such limitation of liability in the case of the Company's directors, but does not limit the liability of the Company's officers.

The Company maintains standard policies of insurance under which coverage is provided (a) to its directors and officers against loss rising from claims made by reason of breach of duty or other wrongful act, and (b) to the Company with respect to payments which may be made by the Company to such officers and directors pursuant to the above indemnification provision or otherwise as a matter of law.

Reference is made to Item 9 for the Company's undertakings with respect to indemnification for liabilities arising under the Securities Act.

The Company has entered into customary indemnification agreements with its executive officers and directors that provide them, in general, with customary indemnification in connection with their service to the Company or on its behalf.

---

| | |
|:---|:---|
| ***Item 8.*** | ***Exhibits***  |

---

---

| | |
|:---|:---|
| Exhibits | Exhibits |
| 4.1 | [Certificate of Incorporation of J.Jill, Inc. (incorporated by reference from Exhibit 3.1 to the Company's Form 10-K, filed on April 28, 2017 (File No. 001-38026)).](http://www.sec.gov/Archives/edgar/data/1687932/000119312517147673/d352349dex31.htm) |
| 4.2 | [Certificate of Amendment to the Certificate of Incorporation of J.Jill, Inc. (incorporated by reference from Exhibit 3.1 to the Company's Form 8-K, filed on November 9, 2020 (File No. 001-38026)).](http://www.sec.gov/Archives/edgar/data/1687932/000119312520289210/d816727dex31.htm) |
| 4.3 | [Bylaws of J.Jill, Inc. (incorporated by reference from Exhibit 3.2 to the Company's Form 10-K, filed on April 28, 2017 (File No. 001-38026)).](http://www.sec.gov/Archives/edgar/data/1687932/000119312517147673/d352349dex32.htm) |
| 5.1\* | [Opinion of Hunton Andrews Kurth LLP as to legality of the Common Stock.](d20235dex51.htm) |
| 23.1\* | [Consent of Grant Thornton LLP, independent registered public accounting firm.](d20235dex231.htm) |
| 23.3\* | [Consent of Hunton Andrews Kurth LLP (included in Exhibit 5.1 to this Registration Statement).](d20235dex51.htm) |
| 24.1\* | [Powers of Attorney (included on signature pages of this Part II).](#sig) |
| 99.1 | [J.Jill, Inc. Amended and Restated 2017 Omnibus Equity Incentive Plan (incorporated by reference from Exhibit 10.1 to the Company's Form 8-K, filed on June 6, 2025 (File No. 001-38026)).](http://www.sec.gov/Archives/edgar/data/1687932/000119312525137151/d948542dex101.htm) |
| 107\* | [Filing Fee Table.](d20235dexfilingfees.htm) |

---

\* Filed herewith.

------

***Item 9. Undertakings***

A. The Company hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933, as amended (the "Securities Act");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Filing Fees Tables" or "Calculation of Registration Fee" table, as applicable, in the effective registration statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement;

*provided, however,* that paragraphs (A)(1)(i) and (A)(1)(ii) shall not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

B. The Company hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Company's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

C. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act, J.Jill, Inc. 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 Quincy, state of Massachusetts, on June 27, 2025.

---

| | | |
|:---|:---|:---|
| **J.JILL, INC.** | **J.JILL, INC.** | **J.JILL, INC.** |
| By: | /s/ Mark Webb | /s/ Mark Webb |
|  | Name: | Mark Webb |
|  | Title: | Executive Vice President, Chief Financial and Operating Officer |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each individual whose signature appears below hereby constitutes and appoints Kathleen Stevens, acting singly, his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution and resubstitution, for him and her and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange Commission any and all amendments (including post-effective amendments) to this registration statement together with all schedules and exhibits thereto and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents as may be necessary or appropriate in connection therewith, (iii) act on and file any supplement to any prospectus included in this registration statement or any such amendment or any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, and (iv) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents, proxies and attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing necessary or appropriate to be done, as fully for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and confirming all that such agents, proxies and attorneys-in-fact or any of their substitutes may lawfully do or cause to be done by virtue thereof.

Pursuant to the requirements of the Securities Act, this registration statement and Power of Attorney have been signed on June 27, 2025, by the following persons in the capacities indicated.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ Mary Ellen Coyne | Chief Executive Officer, President and Director |
| Mary Ellen Coyne | (*Principal Executive Officer*) |
| /s/ Mark Webb | Executive Vice President, Chief Financial and Operating Officer |
| Mark Webb | (*Principal Financial Officer*) |
| /s/ James Guido | Vice President, Chief Accounting Officer |
| James Guido | *(Principal Accounting Officer)* |
| /s/ Michael Rahamim | Chairman of the Board of Directors |
| Michael Rahamim |  |
| /s/ Courtnee Chun | Director |
| Courtnee Chun |  |
| /s/ Michael Eck | Director |
| Michael Eck |  |
| /s/ Shelley Milano | Director |
| Shelley Milano |  |
| /s/ Jyothi Rao | Director |
| Jyothi Rao |  |
| /s/ Michael Recht | Director |
| Michael Recht |  |
| /s/ Andrew Rolfe | Director |
| Andrew Rolfe |  |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | |
|:---|:---|
| ![LOGO](g20235g0626191232138.jpg) | HUNTON ANDREWS KURTH LLP<br> FILE NO: 126895.0000011 |

---

June 27, 2025

J.Jill, Inc.

4 Batterymarch Park

Quincy, MA 02169

**J.Jill, Inc.** 

**Registration Statement on Form S-8** 

Addressees:

We have acted as counsel to J.Jill, Inc., a Delaware corporation (the "Company"), in connection with the preparation and filing by the Company of a Registration Statement on Form S-8 (the "Registration Statement") with the Securities and Exchange Commission (the "Commission") on the date hereof pursuant to the Securities Act of 1933, as amended (the "Securities Act"). The Registration Statement relates to the registration of (i) 750,000 shares of the Company's common stock, par value $0.01 per share ("Common Stock"), issuable under the Company's Amended and Restated 2017 Omnibus Equity Incentive Plan (as amended, the "Plan") and (ii) an aggregate of 614,805 shares of Common Stock (together with the shares in (i), the "Shares") issuable in accordance with the Plan after having become reallocated to the Plan resulting from the "recycling" provisions of the Plan, which provide that unissued shares of Common Stock subject to certain forfeited, canceled, terminated or expired equity awards, and shares of Common Stock delivered to, or retained by, the Company to satisfy applicable tax withholding obligations of certain equity awards, may be reissued under the Plan.

This opinion letter is being furnished in accordance with the requirements of Item 8 of Form S-8 and Item 601(b)(5)(i) of Regulation S-K.

In connection with this opinion letter, we have examined originals or copies, certified or otherwise identified to our satisfaction, of such documents and records of the Company, certificates of public officials and officers of the Company and such other documents, certificates and records as we have deemed necessary to render the opinions set forth herein, including, among other things, (i) the Company's Certificate of Incorporation, as amended through the date hereof, (ii) the Company's Bylaws, as amended through the date hereof, (iii) the Plan, (iv) the Registration Statement, (v) resolutions of the Company's Board of Directors, (vi) the report of the inspector of elections evidencing that the Company's stockholders approved the amendment of the Plan at the 2025 Annual Meeting of Stockholders and (vii) a certificate issued by the Secretary of the State of Delaware on the date hereof, to the effect that the Company is existing under the laws of the State of Delaware and in good standing (the "Good Standing Certificate").

ATLANTA AUSTIN BANGKOK BEIJING BOSTON BRUSSELS CHARLOTTE DALLAS DUBAI HOUSTON

LONDON LOS ANGELES MIAMI NEW YORK RICHMOND SAN FRANCISCO TOKYO TYSONS WASHINGTON, DC

www.Hunton.com

------

![LOGO](g20235g0626191232138.jpg)

J.Jill, Inc.

June 27, 2025

For purposes of the opinions expressed below, we have assumed (i) the authenticity of all documents submitted to us as originals, (ii) the conformity to the originals of all documents submitted to us as copies and the authenticity of the originals thereof, (iii) the accuracy, completeness and authenticity of all corporate records and other information made available to us by the Company, (iv) the legal capacity of all natural persons, (v) the genuineness of all signatures not witnessed by us and (vi) the due authorization, execution and delivery of all documents by all parties and the validity, binding effect and enforceability thereof (other than the authorization, execution and delivery of certain documents by the Company).

As to factual matters, we have relied upon, and assumed the accuracy of, representations included in the documents submitted to us, upon certificates and other comparable documents of officers and representatives of the Company, upon statements made to us in discussions with management and upon certificates of public officials. Except as otherwise expressly indicated, we have not undertaken any independent investigation of factual matters.

We do not purport to express an opinion on any laws other than the General Corporation Law of the State of Delaware in effect on the date hereof.

Based upon the foregoing and such other information and documents as we have considered necessary for the purposes hereof and appropriate to render the opinions set forth below, and subject to the assumptions, qualifications and limitations stated herein, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company is a corporation validly existing and in good standing under the laws of the State of Delaware.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Shares have been duly authorized and, when and to the extent issued in accordance with the terms of the Plan and any award agreement entered into under the Plan, the Shares will be validly issued, fully paid and nonassessable.

The opinion set forth in paragraph 1 above as to the valid existence and good standing of the Company is based solely upon our review of the Good Standing Certificate.

We hereby consent to the filing of this opinion letter with the Commission 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 by Section 7 of the Securities Act and the rules and regulations of the Commission promulgated thereunder.

------

![LOGO](g20235g0626191232138.jpg)

J.Jill, Inc.

June 27, 2025

This opinion letter is rendered as of the date hereof, and we disclaim any obligation to advise you of facts, circumstances, events or developments that hereafter may be brought to our attention and that may alter, affect or modify the opinion expressed herein. This opinion letter is expressly limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any matters beyond the matters expressly set forth herein.

---

| |
|:---|
| Very truly yours, |
| /s/ Hunton Andrews Kurth LLP |

---

## Exhibit 23.1

**Exhibit 23.1** 

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** 

We have issued our reports dated April 1, 2025, with respect to the consolidated financial statements and internal control over financial reporting of J.Jill, Inc. included in the Annual Report on Form 10-K for the year ended February 1, 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

Southfield, Michigan

June 27, 2025

## Ex-Filing

**EXHIBIT 107** 

**Calculation of Filing Fee Table** 

**Form S-8** 

(Form Type)

**J.Jill, Inc.** 

(Exact Name of Registrant as Specified in its Charter)

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

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;Security 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 | Fee<br> Rate | Amount of<br> Registration<br>Fee |
| &nbsp;&nbsp;&nbsp;Equity | Common stock, par value $0.01 per share, issuable pursuant to the J.Jill, Inc. Amended & Restated 2017 Omnibus Equity Incentive Plan | Rule 457(c) and 457(h) | 1364805 | $13.90 | $18970789.50 | 0.00015310 | $2904.43 |
| &nbsp;&nbsp;&nbsp; Total Offering Amounts | &nbsp;&nbsp;&nbsp; Total Offering Amounts | &nbsp;&nbsp;&nbsp; Total Offering Amounts | &nbsp;&nbsp;&nbsp; Total Offering Amounts |  | $18970789.50 |  | $2904.43 |
| &nbsp;&nbsp;&nbsp;Total Fees Previously Paid | &nbsp;&nbsp;&nbsp;Total Fees Previously Paid | &nbsp;&nbsp;&nbsp;Total Fees Previously Paid | &nbsp;&nbsp;&nbsp;Total Fees Previously Paid |  |  |  |  |
| &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 |  |  |  | $2904.43 |

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(1) This registration statement registers (i) 750,000 shares of common stock, par value $0.01 per share, of J.Jill,
Inc. ("common stock") to be issued from time to time in accordance with the J.Jill, Inc. Amended and Restated 2017 Omnibus Equity Incentive Plan (as amended and restated and amended to date, the "Plan") and (ii) 614,805 shares of
common stock that, in accordance with the terms of the Plan, have been or may become reallocated to the Plan and subsequently issued from time to time. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities
Act"), the number of shares of common stock registered hereby includes an indeterminate number of shares of common stock that may be issued in connection with share splits, share dividends or similar transactions.

(2) Calculated in accordance with Rules 457(c) and 457(h) under the Securities Act based on the average of the high
and low sales prices of shares of common stock as reported on the New York Stock Exchange on June 23, 2025.