# EDGAR Filing Document

**Accession Number:** 0001995116
**File Stem:** 0001213900-26-035211
**Filing Date:** 2026-3
**Character Count:** 26853
**Document Hash:** a23b81e90d0b198cb60085d5f2bc221f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-035211.hdr.sgml**: 20260327

**ACCESSION NUMBER**: 0001213900-26-035211

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260327

**DATE AS OF CHANGE**: 20260327

**EFFECTIVENESS DATE**: 20260327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rectitude Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001995116
- **STANDARD INDUSTRIAL CLASSIFICATION:** CUTLERY, HANDTOOLS & GENERAL HARDWARE [3420]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294667
- **FILM NUMBER:** 26801346

**BUSINESS ADDRESS:**
- **STREET 1:** 35 TAMPINES INDUSTRIAL AVENUE 5
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 528627
- **BUSINESS PHONE:** 6749 6640

**MAIL ADDRESS:**
- **STREET 1:** 35 TAMPINES INDUSTRIAL AVENUE 5
- **CITY:** SINGAPORE
- **STATE:** U0
- **ZIP:** 528627

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

**Rectitude Holdings Ltd**

(Exact Name of Registrant as Specified in its Charter)

---

| | |
|:---|:---|
| **Cayman Islands** | **N/A** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (I.R.S. Employer <br> Identification No.) |

---

---

| | |
|:---|:---|
| **35 Tampines Industrial Avenue 5, T5@Tampines, Singapore** | **528627** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**Rectitude Holdings Ltd 2026 Equity Incentive Plan**

(Full Title of the Plan)

**Cogency Global Inc.**

**122 East 42nd Street, 18th Floor**

**New York, NY 10168**

(Name and Address of Agent for Service**)**

**+603-3310 0089**

(Telephone Number, Including Area Code, of Agent for Service)

**Copy To:**

**William S. Rosenstadt, Esq.**

**Mengyi "Jason" Ye, Esq.<br> Ortoli Rosenstadt LLP<br> 366 Madison Avenue, 3rd Floor<br> New York, NY 10017<br> Tel: +1-212-588-0022**

**Fax: +1-212-826-9307**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See definitions of "large accelerated filer," "accelerated filer" and "smaller reporting 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. ☐

**EXPLANATORY NOTE**

This registration statement (this "Registration Statement") is filed by RECTITUDE HOLDINGS LTD, a Cayman Islands exempted company to register securities issuable pursuant to the Rectitude Holdings Ltd 2026 Equity Incentive Plan (the "2026 Equity Incentive Plan"). The securities registered hereby consist of 1,450,000 ordinary shares of $0.0001 par value each (the "Ordinary Shares") of the Registrant, which represent the number of Ordinary Shares that were authorized under the 2026 Equity Incentive Plan. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of additional shares which may be offered and issued to prevent dilution from share splits, share dividends or similar transactions as provided in the 2026 Equity Incentive Plan. Ordinary Shares underlying awards that expire, terminate or are cancelled under the 2026 Equity Incentive Plan will again be available for issuance thereunder to the extent provided in, and subject to the limitations set forth in, the 2026 Equity Incentive Plan.

**PART I**

**INFORMATION REQUIRED IN THE 10(A) PROSPECTUS**

The documents containing the information specified in "Item 1. Plan Information" and "Item 2. Registrant Information and Employee Plan Annual Information" of Part I of Form S-8 will be sent or given to the participants in the 2026 Equity Incentive Plan as specified by Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and are not, filed with the U.S. Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as a prospectus or prospectus supplement pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference herein pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

---

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

---

Not required to be filed with this Registration Statement.

**Item 2.** **Registrant Information and Employee Plan Annual Information.**

Not required to be filed with this Registration Statement.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

---

The following documents, and all documents we subsequently file pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and shall be deemed to be a part hereof from the date of the filing of such documents:

&nbsp;&nbsp;&nbsp;&nbsp;(1) our Annual Report on [Form 20-F](https://www.sec.gov/ix?doc=/Archives/edgar/data/0001995116/000121390025070030/ea0246903-20f_rectitude.htm) for the fiscal year ended March 31, 2025, filed with the Commission on July 31, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;(2) our current reports on Form 6-K furnished to the SEC on [August 21, 2025](https://www.sec.gov/Archives/edgar/data/1995116/000121390025079386/ea0254179-6k_rectitude.htm) , [September 2, 2025](https://www.sec.gov/Archives/edgar/data/1995116/000121390025082960/ea0255497-6k_rectitude.htm) , [September 8, 2025](https://www.sec.gov/Archives/edgar/data/1995116/000121390025085303/ea0255988-6k_rectitude.htm) , [October 3, 2025](https://www.sec.gov/Archives/edgar/data/1995116/000121390025095826/ea0260192-6k_rectitude.htm) , [October 27, 2025](https://www.sec.gov/Archives/edgar/data/1995116/000121390025102352/ea0262571-6k_rectitude.htm) , [March 10, 2026](https://www.sec.gov/Archives/edgar/data/1995116/000121390026025726/ea0276198-6k_rectitude.htm) , and [March 20, 2026](https://www.sec.gov/Archives/edgar/data/1995116/000121390026032364/ea0280349-6k_rectitude.htm) .

&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of our ordinary shares incorporated by reference in our registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1995116/000121390024053121/ea0207955-8a12b_rectitude.htm) , as amended (File No. 001-42133) filed with the Commission on June 17, 2024, including any amendment and report subsequently filed for the purpose of updating that description; and

&nbsp;&nbsp;&nbsp;&nbsp;(4) all reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the report referred to in (1) above.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed modified or superseded for purposes of this Registration Statement. In addition, this Registration Statement will incorporate by reference all other documents subsequently filed by the Registrant under Section 13(a), 13(c), 14 and 15(d) of the Exchange Act prior to the filing of a post-effective amendment to this Registration Statement indicating that all securities offered have been sold or deregistering all securities then remaining unsold. All those documents will be considered a part of this Registration Statement from the respective dates the Registrant files them. Any statement in a document incorporated or deemed to be incorporated by reference in this Registration Statement will be deemed to be modified or superseded to the extent that a statement contained in this Registration Statement or in any other later filed document that also is or is deemed to be incorporated by reference modifies or supersedes the statement. Any statement modified or superseded will not be deemed, except as modified or superseded, to be a part of this Registration Statement.

**Item 4.** **Description of Securities.**

Not applicable.

**Item 5.** **Interests of Named Experts and Counsel.**

Not applicable.

**Item 6.** **Indemnification of Directors and Officers.**

The only statute, charter provision, bylaw, contract, or other arrangement under which any controlling person, director or officer of the Company is insured or indemnified in any manner against any liability which he or she may incur in his or her capacity as such, is as follows:

The Cayman Islands law does not limit the extent to which a company's articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Our second amended and restated articles of association provide to the extent permitted by law, we shall indemnify our directors and officers, and their personal representatives, against all actions, proceedings, costs, charges, expenses, losses, damages or liabilities incurred or sustained by such persons, other than by reason of such person's dishonesty, wilful default or fraud, in or about the conduct of the Company's business or affairs (including as a result of any mistake of judgment) or in the execution or discharge of his duties, powers, authorities or discretions, including without prejudice to the generality of the foregoing, any costs, expenses, losses or liabilities incurred by such director or officer in defending (whether successfully or otherwise) any civil proceedings concerning the Company or its affairs in any court whether in the Cayman Islands or elsewhere.

In addition, we intend to enter into indemnification agreements with our directors and executive officers that will provide such persons with additional indemnification beyond that provided in our articles of association.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling us under the foregoing provisions, we have been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

**Item 7.** **Exemption from Registration Claimed.**

Not applicable.

**Item 8.** **Exhibits.**

Reference is hereby made to the Exhibit Index, which is incorporated herein by reference.

**Item 9.** **Undertakings.**

A. The undersigned Registrant hereby undertakes:

(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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) 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; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) 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 (1)(a) and (1)(b) above do 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.

(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.

(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 undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or 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.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant 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 Registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant 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 Registrant 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 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 of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all 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 Singapore on March 27, 2026.

---

| | |
|:---|:---|
| **Rectitude Holdings Ltd** | **Rectitude Holdings Ltd** |
| By: | */s/ Jian Zhang* |
| Name: | Jian Zhang |
| Title: | Chairman of the Board of Directors and<br> Chief Executive Officer |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933 as amended, the undersigned, the duly authorized representative in the United States of America, has signed this registration statement thereto in New York, NY on March 27, 2026.

---

| | |
|:---|:---|
| Cogency Global Inc. | Cogency Global Inc. |
| By: | /s/ *Colleen A. De Vries* |
| Name: | Colleen A. De Vries |
| Title: | Senior Vice President |

---

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 3.1 | [Second Amended and Restated Memorandum and Articles of Association (incorporated by reference to Exhibit 3.1 to our registration statement on Form F-1 (File No. 333-276517), as amended, initially filed with the SEC on January 16, 2024)](https://www.sec.gov/Archives/edgar/data/1995116/000121390024003624/ff12024ex3-1_rectitude.htm) |
| 5.1\* | [Opinion of Conyers Dill & Pearman regarding the validity of the Ordinary Shares being registered](ea027619802ex5-1.htm) |
| 10.1 | [Rectitude Holdings Ltd 2026 Equity Incentive Plan, filed as Exhibit 10.1 to the current report on Form 6-K filed on March 10, 2026 and incorporated by reference herein](https://www.sec.gov/Archives/edgar/data/1995116/000121390026025726/ea027619801ex10-1_rectitude.htm) |
| 23.1\* | [Consent of Conyers Dill & Pearman (included in its opinion filed as Exhibit 5.1)](ea027619802ex5-1.htm) |
| 23.2\* | [Consent of WWC, P.C.](ea027619802ex23-2.htm) |
| 107\* | [Filing fee table](ea027619802ex-fee.htm) |

---

\* Filed herewith

## Exhibit 5.1

**Exhibit 5.1**

![](ea027619802_ex5-1img1.jpg) 29<sup>th</sup> Floor<br> One Exchange Square<br> 8 Connaught Place<br> Central<br> Hong Kong<br> T +852 2524 7106 \| F +852 2845 9268<br> **conyers.com**

27 March 2026

Matter No.:1011336/111615421<br> 852 2842 9530<br> Richard.Hall@conyers.com

**RECTITUDE HOLDINGS LTD**

35 Tampines Industrial Avenue 5<br> T5@Tampines<br> Singapore 528627

Dear Sirs,

Re: **RECTITUDE HOLDINGS LTD (the "Company")**

We have acted as special Cayman Islands legal counsel to the Company in connection with a registration statement on Form S-8 filed by the Company with the United States Securities and Exchange Commission (the "**Commission**") on or about the date hereof (the "**Registration Statement**", which term does not include any other document or agreement whether or not specifically referred to therein or attached as an exhibit or schedule thereto). The Registration Statement relates to the registration of an aggregate of 1,450,000 ordinary shares par value US0.0001 per share (the "**Plan Shares**") of the Company to be issued pursuant to the Company's 2026 Equity Incentive Plan, as amended (the "**2026 Plan**" which term does not include any other document or agreement whether or not specifically referred to therein or attached as an exhibit or schedule thereto).

1. DOCUMENTS REVIEWED

For the purposes of giving this opinion, we have examined the following documents:

1.1. a copy of the Registration Statement; and

1.2. a copy of the 2026 Plan.

We have also reviewed:

1.3. a copy of the Memorandum and Articles of Association of the Company, each certified by the Secretary of
the Company on 26 March 2026;

1.4. a copy of the resolutions in writing of the directors of the Company approving the adoption of the 2026
Plan and the allotment and issue of the Plan Shares dated 4 March 2026 (the "**Resolutions** ");

1.5. a copy of a Certificate of Good Standing issued by the Registrar of Companies in relation to the Company
on 19 March 2026 (the "**Certificate Date** "); and

1.6. such other documents and made such enquiries as to questions of law as we have deemed necessary in order
to render the opinion set forth below.

Partners: Piers J. Alexander, Christopher W. H. Bickley, Peter H. Y. Ch'ng, Anna W. T. Chong, Angie Y. Y. Chu, Vivien C. S. Fung, Richard J. Hall, Norman Hau, Wynne Lau, Ryan A. McConvey, Teresa F. Tsai, Flora K. Y. Wong, Lilian S. C. Woo

Consultant: David M. Lamb

**BERMUDA \| BRITISH VIRGIN ISLANDS \| CAYMAN ISLANDS**

2. ASSUMPTIONS

We have assumed:

2.1. the genuineness and authenticity of all signatures and the conformity to the originals of all copies (whether
or not certified) examined by us and the authenticity and completeness of the originals from which such copies were taken;

2.2. that where a document has been examined by us in draft form, it will be or has been executed in the form
of that draft, and where a number of drafts of a document have been examined by us all changes thereto have been marked or otherwise drawn
to our attention;

2.3. the accuracy and completeness of all factual representations made in the the Registration Statement, the
2026 Plan and the other documents reviewed by us;

2.4. the Resolutions were passed at one or more duly convened, constituted and quorate meetings or by unanimous
written resolutions, remain in full force and effect and have not been rescinded or amended;

2.5. that there is no provision of the law of any jurisdiction, other than the Cayman Islands, which would
have any implication in relation to the opinions expressed herein;

2.6. that upon issue of any Plan Shares by the Company the Company will receive consideration for the full
issue price thereof which shall be equal to at least the par value thereof;

2.7. the validity and binding effect under the laws of the United States of America of the Registration Statement
and that the Registration Statement will be duly filed with the Commission and have become effective;

2.8. that on the date of issuance of any Plan Shares, the Company will have sufficient authorised but unissued
ordinary shares par value US$0.0001 per share in its share capital; and

2.9. that on the date of issuing any award or Plan Shares under the 2026 Plan the Company is and after issuing
any award or Plan Shares under the 2026 Plan the Company will be able to pay its debts.

3. QUALIFICATIONS

3.1. We express no opinion as to the enforceability of any provision of the 2026 Plan which purports to fetter
the statutory powers of the Company.

3.2. We express no opinion with respect to the issuance of Plan Shares pursuant to any provision of the 2026
Plan that purports to obligate the Company to issue Plan Shares following the commencement of a winding up or liquidation.

3.3. We have made no investigation of and express no opinion in relation to the laws of any jurisdiction other
than the Cayman Islands. This opinion is to be governed by and construed in accordance with the laws of the Cayman Islands and is limited
to and is given on the basis of the current law and practice in the Cayman Islands. This opinion is issued solely for your benefit and
use in connection with the matter described herein and is not to be relied upon by any other person, firm or entity or in respect of any
other matter.

**conyers.com \| 2**

4. OPINION

On the basis of and subject to the foregoing, we are of the opinion that:

4.1. The Company is duly incorporated and existing under the laws of the Cayman Islands and, based on the Certificate
of Good Standing, is in good standing as at the Certificate Date. Pursuant to the Companies Act ()"**Act** "), a company
is deemed to be in good standing if all fees and penalties under the Act have been paid and the Registrar of Companies has no knowledge
that the company is in default under the Act.

4.2. When issued and paid for in accordance with the 2026 Plan, the Plan Shares will be validly issued, fully
paid and non-assessable (which term when used herein means that no further sums are required to be paid by the holders thereof in connection
with the issue thereof).

We hereby consent to the filing of this opinion with the Commission as an exhibit to the Registration Statement. In giving this consent, we do not hereby admit that we are experts within the meaning of Section 11 of the Securities Act or that we come within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission promulgated thereunder.

Yours faithfully,

/s/ Conyers Dill & Pearman

**Conyers Dill & Pearman**

**conyers.com \| 3**

## Exhibit 23.2

**Exhibit 23.2**

![](ea027619802_ex23-2img1.jpg)

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

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Rectitude Holdings Ltd. (the "Company") of our report dated July 31, 2025 relating to the audit of the consolidated balance sheets of the Company as of March 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive income, changes in shareholders' equity, and cash flows in each of the years for the three-year period ended March 31, 2025, and the related notes included herein.

---

| | |
|:---|:---|
|  | /s/ WWC, P.C. |
| San Mateo, California | WWC, P.C. |
| March 27, 2026 | Certified Public Accountants |
|  | PCAOB ID: 1171 |

---

![](ea027619802_ex23-2img2.jpg)

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Rectitude Holdings Ltd.**

**Table 1: Newly Registered Securities**

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Ordinary Shares, $0.0001 par value each ("Ordinary Shares") | (1) | Other | 1450000 | $0.84 | $1218000.00 | 0.0001381 | $168.20 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $1218000.00 |  | 168.20 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 0.00 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $168.20 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) This Registration Statement on Form S-8 covers additional shares of Ordinary Shares of Rectitude Holdings Ltd. ("Registrant") issuable pursuant to the 2026 Equity Incentive Plan (as amended and restated, the "2026 Equity Incentive Plan") of the Registrant. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement is deemed to cover an indeterminate number of Ordinary Shares which may be offered and issued to prevent dilution resulting from share splits, share dividends or similar transactions as provided in the 2026 Equity Incentive Plan. The proposed maximum offering price per share, which is estimated solely for the purposes of calculating the registration fee under Rule 457(h) and Rule 457(c) under the Securities Act, is based on US$0.84 per Ordinary Share, the average of the high and low prices for the Registrant's Ordinary Shares as quoted on the Nasdaq Capital Market on March 24, 2026.