# EDGAR Filing Document

**Accession Number:** 0002096362
**File Stem:** 0001493152-26-029950
**Filing Date:** 2026-6
**Character Count:** 32376
**Document Hash:** c5665b91329e138f4d452991aa64a8c9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-029950.hdr.sgml**: 20260624

**ACCESSION NUMBER**: 0001493152-26-029950

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 21

**FILED AS OF DATE**: 20260624

**DATE AS OF CHANGE**: 20260624

**EFFECTIVENESS DATE**: 20260624

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AIAI Holdings Corp
- **CENTRAL INDEX KEY:** 0002096362
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 334103471
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-297002
- **FILM NUMBER:** 261116798

**BUSINESS ADDRESS:**
- **STREET 1:** 17304 PRESTON ROAD, SUITE 520
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75252
- **BUSINESS PHONE:** (214) 935-9840

**MAIL ADDRESS:**
- **STREET 1:** 17304 PRESTON ROAD, SUITE 520
- **CITY:** DALLAS
- **STATE:** TX
- **ZIP:** 75252

**As filed with the Securities and Exchange Commission on June 24, 2026**

**Registration No. 333-** 

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION** **<br> Washington, D.C. 20549**

**FORM S-8**

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

**AIAI HOLDINGS CORPORATION**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **33-4103471** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**17304 Preston Road, Suite 520**

**Dallas, Texas 75252**

(Address of principal executive offices)

**(214) 351-9600**

(Registrant's telephone number, including area code)

**AIAI Holdings Corporation 2026 Equity Incentive Plan**

(Full title of the plan)

**Todd Furniss**

**Chief Executive Officer**

**17304 Preston Road, Suite 410**

**Dallas, Texas 75252**

**(214) 351-9600**

(Name, address and telephone number of agent for service)

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 ☐ <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**

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

The documents containing the information specified in "Item 1. Plan Information" and in "Item 2. Registrant Information and Employee Plan Annual information" of Form S-8 will be sent or given to participants in the AIAI Holdings Corporation 2026 Equity Incentive Plan as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "Securities Act").

Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "SEC") 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 in this Registration Statement pursuant to Item 3 of Part II of Form S-8, 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 Registrant hereby incorporates by reference into this Registration Statement the following documents filed by it with the SEC:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 prospectus filed by the Registrant pursuant to Rule [424(b)(4)](https://www.sec.gov/Archives/edgar/data/2096362/000149315226022855/form424b4.htm) of the Securities Act with the SEC on May 14, 2026 relating
 to the registration statement on Form S-1 (File No. 333-292963), which contains the Registrant's audited financial statements
 for the latest fiscal year for which such statements have been filed;

(b) The [Form 10-Q](https://www.sec.gov/Archives/edgar/data/2096362/000119312526277544/aiai-20260331.htm) filed by the Registrant with the SEC on June 22, 2026 (File No. 001-43271);

(c) All
 other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Exchange Act of 1934, as amended (the "Exchange
 Act"), since the end of the year covered by the latest prospectus filed by the Company referred in (a) above; and

(d) The
 description of the Registrant's Common Stock contained in the Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/2096362/000149315226021440/form8a-12b.htm) (File No. 001-43271)
 filed with the SEC under Section 12(b) of the Exchange Act on May 6, 2026, including any amendments or reports filed for the
 purpose of updating such description.

All documents subsequently filed by the Registrant with the SEC pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act after the date hereof, and 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 incorporated by reference into this Registration Statement and to be a part thereof from the date of the filing of such documents. Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this Registration Statement and the prospectus to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein 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 and the prospectus.

Under no circumstances shall any information furnished under Item 2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Form 8-K expressly provides to the contrary.

**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 Registrant is incorporated under the laws of the State of Delaware.

The Registrant is governed by the Delaware General Corporation Law, as the same exists or may hereafter be amended (the "General Corporation Law"). Section 145 of the General Corporation Law ("Section 145") provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of such corporation) by reason of the fact that such person is or was a director, officer, employee or agent of such corporation, or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The indemnification may include expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such person acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the corporation's best interests and, with respect to any criminal action or proceeding, had no reasonable cause to believe that his conduct was unlawful. Section 145 also provides that a Delaware corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of such corporation, under the same conditions, except that such indemnification is limited to expenses (including attorneys' fees) actually and reasonably incurred by such person, and except that no indemnification is permitted without judicial approval if such person is adjudged to be liable to such corporation. Where an officer or director of a corporation is successful, on the merits or otherwise, in the defense of any action, suit or proceeding referred to above, or any claim, issue or matter therein, the corporation must indemnify that person against the expenses (including attorneys' fees) which such officer or director actually and reasonably incurred in connection therewith.

Section 145 further authorizes a corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or enterprise, against any liability asserted against such person and incurred by such person in any such capacity, or arising out of such person's status as such, whether or not the corporation would otherwise have the power to indemnify such person against such liability under Section 145.

The Registrant's Amended and Restated Certificate of Incorporation provides that the Registrant may indemnify the directors and officers of the Corporation to the fullest extent permitted by law.

The Registrant's Bylaws provide that the Registrant shall indemnify and hold harmless to the fullest extent permitted by applicable law any person who was or is made or is threatened to be made a party or is otherwise involuntarily involved in any action, suit, or proceeding, whether civil, criminal, administrative, or investigative, by reason of the fact that such person, or a person for whom such person is the legal representative, is or was a director, or officer, or employee, or agent of the Registrant or, while a director, or officer, or employee, or agent of the Registrant, is or was serving at the request of the Registrant as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust, or other enterprise, against all liability and loss suffered and expenses (including attorneys' fees) actually and reasonably incurred by such person.

The Registrant's Amended and Restated Certificate of Incorporation eliminates the liability of a director or officer of the Registrant to the fullest extent under applicable law. Pursuant to Section 102(b)(7) of the General Corporation Law, a corporation may eliminate the personal liability of a director to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director, except for liabilities arising (i) from any breach of the director's duty of loyalty to the corporation or its stockholders, (ii) from acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the General Corporation Law, (iv) from any transaction from which the director derived an improper personal benefit, or (v) an officer in any action by or in the right of the corporation.

***Indemnification Agreements***

The Registrant has entered into agreements with its directors and officers providing indemnification of such directors and officers by the Registrant to the fullest extent permitted by law, subject to certain limited exceptions. These agreements provide that the Registrant will indemnify each of our directors and officers to the fullest extent permitted by Delaware law. The Registrant will advance all expenses incurred by the indemnified director or officer ("Indemnitee") in connection with any proceeding to which the Indemnitee is a party or is threatened to be made a party by reason of the fact that the Indemnitee is or was an agent of the Company or by reason of anything done or not done by the Indemnitee in any such capacity.

***Directors' and Officers' Liability Insurance***

The Registrant's directors and executive officers are covered by insurance maintained by the Registrant against specified liabilities for actions taken in their capacities as such, including liabilities under the Securities Act.

**Item 7.** **Exemption From Registration Claimed.**

Not applicable.

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

---

| | |
|:---|:---|
| **Exhibit Number** | **Description** |
| 3.1  | [Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's Registration Statement on Form S-1 (File No. 333-292963), filed with the SEC on May 1, 2026)](https://www.sec.gov/Archives/edgar/data/2096362/000149315226008887/ex3-1.htm) |
| 3.2 | [Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Registrant's Registration Statement on Form S-1 (File No. 333-292963), filed with the SEC on May 1, 2026)](https://www.sec.gov/Archives/edgar/data/2096362/000149315226003639/ex3-2.htm) |
| 5.1 | [Opinion of Kenneth Betts, General Counsel to the Registrant](ex5-1.htm) |
| 23.1 | [Consent of Kenneth Betts (contained in Exhibit 5.1)](ex5-1.htm) |
| 23.2 | [Consent of Forvis Mazars, LLP (AIAI)](ex23-2.htm)<br>|
| 23.3 | [Consent of Forvis Mazars, LLP (CCCI)](ex23-3.htm) |
| 23.4 | [Consent of Lilling & Company LLP](ex23-4.htm) |
| 24.1 | [Power of Attorney (contained on signature page hereto)](#am_001) |
| 99.1 | [AIAI Holdings Corporation 2026 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Registration Statement on Form S-1 (File No. 333-292963), filed with the SEC on May 1, 2026)](https://www.sec.gov/Archives/edgar/data/2096362/000149315226008887/ex10-1.htm) |
| 107 | [Calculation of Filing Fee Table](ex107.htm) |

---

**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;(i) 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;(ii) To reflect in the prospectus any facts or events arising after the effective date of the 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 the 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 Registration Fee" table in the effective registration statement; and

&nbsp;&nbsp;&nbsp;&nbsp;&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 the registration statement or any material change to such information in the registration statement.

*Provided, however,* that paragraphs A(1)(i) and A(1)(ii) 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 the 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 herein, 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 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 the registration statement shall be deemed to be a new registration statement relating to the securities offered herein, 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 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, 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 Dallas, State of Texas, on June 24, 2026.

---

| | |
|:---|:---|
| **AIAI Holdings Corporation** | **AIAI Holdings Corporation** |
| By: | */s/ Todd Furniss* |
| Name: | Todd Furniss |
| Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

We, the undersigned officers and directors of AIAI Holdings Corporation, do hereby constitute and appoint Todd Furniss and Stephanie Liebman, and each of them, as his true and lawful attorneys-in-fact and agents, with full power of substitution for him in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, 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 he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name and Signature** | **Title** | **Date** |
| */s/ Todd Furniss* | Chief Executive Officer and Director | June 24, 2026 |
| Todd Furniss | (*Principal Executive Officer*) |  |
| */s/ Stephanie Liebman* | Chief Financial Officer | June 24, 2026 |
| Stephanie Liebman | (*Principal Financial Officer*) |  |
| */s/ John P. Rochon* | Director | June 24, 2026 |
| John P. Rochon |  |  |
| */s/ Eric Affeldt* | Director | June 24, 2026 |
| Eric Affeldt |  |  |
| */s/ Guy Thomas Cosentino* | Director | June 24, 2026 |
| Guy Thomas Cosentino |  |  |
| */s/ Jeffrey F. Glajch* | Director | June 24, 2026 |
| Jeffrey F. Glajch |  |  |
| */s/ Melvin Greer, Ph.D.* | Director | June 24, 2026 |
| Melvin Greer, Ph.D. |  |  |
| */s/ Doohi Lee, MD* | Director | June 24, 2026 |
| Doohi Lee, MD |  |  |
| */s/ Jeanne Phillips* | Director | June 24, 2026 |
| Jeanne Phillips |  |  |
| */s/ Donald Remy* | Director | June 24, 2026 |
| Donald Remy |  |  |
| */s/ Andrew Schaap* | Director | June 24, 2026 |
| Andrew Schaap |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

June 24, 2026

AIAI Holdings Corporation

17304 Preston Road, Suite 410

Dallas, Texas 75252

---

| | |
|:---|:---|
| **Re:** | **Registration Statement on Form S-8** |
|  | **6,000,000** **Shares of Class A Common Stock, par value $0.001 per share** |

---

Ladies and Gentlemen:

I am the General Counsel to AIAI Holdings Corporation, a Delaware corporation (the "<u>Company</u>"), and have worked with the Company in connection with the preparation and filing of a Registration Statement on Form S-8 (the "<u>Registration Statement</u>") under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), for the registration by the Company of 6,000,000 shares of Class A Common Stock, par value $0.001 per share, of the Company (the "<u>Shares</u>") issuable under the AIAI Holdings Corporation 2026 Equity Incentive Plan, as amended (the "<u>2026 Plan</u>"). This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act.

As such counsel and for purposes of the opinions set forth below, I have examined originals or copies, certified or otherwise identified to our satisfaction, of such documents, resolutions, certificates and instruments of the Company and corporate records furnished to me by the Company, certificates of public officials, statutes, records and such other instruments and documents as I have deemed necessary or appropriate as a basis for the opinion set forth below.

In such examination and in rendering the opinions expressed below, I have assumed, without independent investigation or verification: (i) the genuineness of all signatures on all agreements, instruments, corporate records, certificates and other documents submitted to me, (ii) the legal capacity and authority of all persons or entities (other than the Company) executing all agreements, instruments, corporate records, certificates and other documents submitted to, (iii) the authenticity and completeness of all agreements, instruments, corporate records, certificates and other documents submitted to me as originals, and (iv) that all agreements, instruments, corporate records, certificates and other documents submitted to me as certified, electronic, facsimile, conformed, photostatic or other copies conform to authentic originals thereof, and that such originals are authentic and complete. I have also assumed that the Shares will be issued and sold as described in the Registration Statement and the applicable provisions of the 2026 Plan.

Based upon and subject to the foregoing qualifications, assumptions and limitations, I am of the opinion that the Shares have been duly authorized and, when the Shares are issued and paid for in accordance with the terms and conditions of the 2026 Plan, will be validly issued, fully paid and non-assessable.

I express no opinion as to the applicability or effect of any laws, orders or judgments of any state or other jurisdiction other than the General Corporation Law of the State of Delaware (including the statutory provisions and all applicable provisions of the Delaware Constitution and reported judicial decisions interpreting those laws). This opinion is expressly limited to the matters set forth above and I render no opinion, whether by implication or otherwise, as to any other matters relating to the Company or the Shares.

AIAI Holdings Corporation

June 24, 2026

I hereby consent to the filing of this opinion with the Securities and Exchange Commission ("SEC") as an exhibit to the Registration Statement. In giving this consent, we do not admit 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 SEC adopted under the Securities Act.

The opinions included herein are expressed as of the date hereof unless otherwise expressly stated, and we disclaim any undertaking to advise you of any subsequent changes in the facts stated or assumed herein or of any subsequent changes in applicable laws.

Very truly yours, <br>Kenneth Betts

## Exhibit 23.2

**Exhibit 23.2**

![](ex23-2_002.jpg)

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in this Registration Statement on Form S 8 pertaining to AIAI Holdings Corporation's 2026 Equity Incentive Plan of our report dated March 3, 2026, with respect to the financial statements of AIAI Holdings Corporation for the year ended December 31, 2025 and for the period from July 19, 2024 (inception) to December 31, 2024, included in Amendment No. 7 to its Registration Statement on Form S-1 (No. 333-292963).

---

| |
|:---|
| ![](ex23-2_001.jpg) |
| Dallas, Texas |
| June 24, 2026 |

---

## Exhibit 23.3

**Exhibit 23.3**

![](ex23-3_001.jpg)

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in this Registration Statement on Form S 8 pertaining to AIAI Holdings Corporation's 2026 Equity Incentive Plan of our report dated March 4, 2026, with respect to the financial statements of C.C. Carlton Industries, Ltd. for the years ended December 31, 2025 and 2024, included in Amendment No. 7 to AIAI Holdings Corporation's Registration Statement on Form S-1 (No. 333-292963).

---

| |
|:---|
| ![](ex23-3_002.jpg) |
| Dallas, Texas |
| June 24, 2026 |

---

## Exhibit 23.4

**Exhibit 23.4**

**Independent Auditor's Consent**

We are consent to the incorporation by reference in this Registration Statement on Form S-8 pertaining to AIAI Holdings Corporation's 2026 Equity Incentive Plan of our report dated February 25, 2026, with respect to the consolidated financial statements of Constellation Network, Inc. for the years ended December 31, 2025 and 2024, included in Amendment No. 7 to AIAI Holdings Corporation's Registration Statement on Form S-1 (File No. 333-292963).

---

| | |
|:---|:---|
| ![](ex23-4_001.jpg) | ![](ex23-4_002.jpg) |
| Mark S Lilling, CPA | ![](ex23-4_002.jpg) |
| Lilling & Company | ![](ex23-4_002.jpg) |
| License No. 33453 | ![](ex23-4_002.jpg) |
| Firm Number: 90001 0083545 | ![](ex23-4_002.jpg) |
| Port Washington, New York | ![](ex23-4_002.jpg) |
| June 24, 2026 | ![](ex23-4_002.jpg) |

---

## Ex-Filing

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

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **AIAI Holdings Corp**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A Common Stock, par value $0.001 per share | Other | 1174686 | $15.26 | $17925708.36 | 0.0001381 | $2475.54 |
| 2 | Equity | Common Stock, par value $0.001 per share | Other | 4825314 | $15.26 | $73634291.64 | 0.0001381 | $10168.90 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $91560000.00  |  | $12644.44  |
| 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:  |  |  |  | $12644.44  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> This Registration Statement covers, in addition to the number of shares of the Registrant's Class A common stock ("Common Stock") stated above, such indeterminate number of any additional shares of Common Stock that may become issuable under the AIAI Holdings Corporation 2026 Equity Incentive Plan by reason of any stock split, stock dividend or similar transaction pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"). Represents shares of common stock available and reserved for issuance under the AIAI Holdings Corporation 2026 Equity Incentive Plan.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>2</sup> Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) of the Securities Act based the determined price of $15.04 the Registrant's Common Stock. Represents shares of Common Stock underlying outstanding equity grants under the AIAI Holdings Corporation 2026 Equity Incentive Plan as of the date of this Registration Statement.

---

| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---