# EDGAR Filing Document

**Accession Number:** 0001012477
**File Stem:** 0001104659-25-075214
**Filing Date:** 2025-8
**Character Count:** 34859
**Document Hash:** a2318bc630777390b459f931cb3b451e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-075214.hdr.sgml**: 20250807

**ACCESSION NUMBER**: 0001104659-25-075214

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20250807

**DATE AS OF CHANGE**: 20250807

**EFFECTIVENESS DATE**: 20250807

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AVADEL PHARMACEUTICALS PLC
- **CENTRAL INDEX KEY:** 0001012477
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-289369
- **FILM NUMBER:** 251194601

**BUSINESS ADDRESS:**
- **STREET 1:** BLOCK 10-1 BLANCHARDSTOWN CORPORATE PARK
- **STREET 2:** BALLYCOOLIN
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** 15
- **BUSINESS PHONE:** 636-449-1830

**MAIL ADDRESS:**
- **STREET 1:** 16640 CHESTERFIELD GROVE ROAD
- **STREET 2:** SUITE 200
- **CITY:** CHESTERFIELD
- **STATE:** MO
- **ZIP:** 63005

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FLAMEL TECHNOLOGIES SA
- **DATE OF NAME CHANGE:** 19960422

**As filed with the Securities and Exchange Commission on August 7, 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***

**AVADEL PHARMACEUTICALS PLC**

**(Exact Name of Registrant as Specified in Its Charter)**

---

| | |
|:---|:---|
| **Ireland** | **98-1341933** |
| **(State or Other Jurisdiction of<br> Incorporation or Organization)** | **(I.R.S. Employer<br> Identification No.)** |

---

---

| | |
|:---|:---|
| **10 Earlsfort Terrace<br> Dublin 2, Ireland, D02 T380** | **Not Applicable** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**Avadel Pharmaceuticals plc 2021 Inducement Plan**

**(Full Title of the Plan)**

**Greg Divis**

**Chief Executive Officer**

**Avadel Pharmaceuticals plc**

**16640 Chesterfield Grove Road**

**Suite 200**

**Chesterfield, MO 63005**

**(636) 449-1830**

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

***With copies to:***

---

| | |
|:---|:---|
| &nbsp;&nbsp; **Robert E. Puopolo, Esq.**<br> **Marishka DeToy, Esq.<br> Goodwin Procter LLP<br> 100 Northern Avenue<br> Boston, Massachusetts 02210<br> (617) 570-1000** | &nbsp;&nbsp;**Christopher McLaughlin<br> Arthur Cox<br> 10 Earlsfort Terrace<br> Dublin 2, Ireland<br> D02 T380<br> (+353) 1 920 1026** |

---

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 12b2 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. ◻

**STATEMENT OF INCORPORATION BY REFERENCE**

This Registration Statement on Form S-8 is filed to register the offer and sale of an additional 500,000 ordinary shares, nominal value $0.01 per share, to be issued under the Registrant's 2021 Inducement Plan for which a Registration Statement on Form S-8 relating to the same employee benefit plans are effective.

Pursuant to General Instruction E to Form S-8, the contents of the Registration Statement on [Form S-8 filed by the Registrant on March 16, 2022](https://www.sec.gov/Archives/edgar/data/1012477/000110465922034566/tm229276d1_s8.htm) (File No. 333-263620) related to the Registrant's 2021 Inducement Plan is incorporated by reference, except to the extent supplemented, amended or superseded by the information set forth herein. Only those items of Form S-8 containing new information not contained in the earlier Registration Statement are presented herein.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

Item 8. <u>Exhibits</u>.

---

| | |
|:---|:---|
| **Number** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1012477/000114420416111245/v443435_ex2-1.htm) | [Constitution (containing the Memorandum and Articles of Association) of Avadel Pharmaceuticals plc (incorporated by reference to Appendix 15 of Exhibit 2.1 to the registrant's current report on Form 8-K, filed on July 1, 2016)](https://www.sec.gov/Archives/edgar/data/1012477/000114420416111245/v443435_ex2-1.htm) |
| [5.1\*](tm2522704d1_ex5-1.htm) | [Opinion of Arthur Cox, Solicitors](tm2522704d1_ex5-1.htm) |
| [23.1\*](tm2522704d1_ex5-1.htm) | [Consent of Arthur Cox, Solicitors (included in Exhibit 5.1)](tm2522704d1_ex5-1.htm) |
| [23.2\*](tm2522704d1_ex23-2.htm) | [Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm](tm2522704d1_ex23-2.htm) |
| [24.1](#a_001) | [Power of Attorney (included on the signature page of this registration statement)](#a_001) |
| [99.1](https://www.sec.gov/Archives/edgar/data/1012477/000101247722000004/a123121ex-1020.htm) | [Avadel Pharmaceuticals plc 2021 Inducement Plan (incorporated by reference to Exhibit 10.20 to the registrant's Annual Report on Form 10-K, filed on March 16, 2022)](https://www.sec.gov/Archives/edgar/data/1012477/000101247722000004/a123121ex-1020.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/1012477/000101247725000010/a123124ex-1013.htm) | [Amendment to the Avadel Pharmaceuticals plc 2021 Inducement Plan (incorporated by reference to Exhibit 10.13 to the registrant's Annual Report on Form 10-K, filed March 3, 2025)](https://www.sec.gov/Archives/edgar/data/1012477/000101247725000010/a123124ex-1013.htm) |
| [107\*](tm2522704d1_ex-filingfees.htm) | [Filing Fee Table.](tm2522704d1_ex-filingfees.htm) |

---

\* Filed herewith.

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Chesterfield, State of Missouri, on this 7th day of August, 2025.

---

| | |
|:---|:---|
| AVADEL PHARMACEUTICALS PLC | AVADEL PHARMACEUTICALS PLC |
| By: | /s/ Gregory J. Divis |
|  | Gregory J. Divis |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY AND SIGNATURES**

We, the undersigned officers and directors of Avadel Pharmaceuticals plc, hereby severally constitute and appoint Gregory J. Divis and Thomas S. McHugh, and each of them singly, our true and lawful attorneys with full power to them, and each of them singly, to sign for us and in our names in the capacities indicated below, the registration statement on Form S-8 filed herewith and any and all subsequent amendments to said registration statement, and generally to do all such things in our names and on our behalf in our capacities as officers and directors to enable Avadel Pharmaceuticals plc to comply with the provisions of the Securities Act of 1933, and all requirements of the Securities and Exchange Commission, hereby ratifying and confirming our signatures as they may be signed by our said attorneys, or any of them, to said registration statement and any and all amendments thereto.

Pursuant to the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Gregory J. Divis | Director, Chief Executive Officer and Principal Executive Officer | August 7, 2025 |
| Gregory J. Divis | Director, Chief Executive Officer and Principal Executive Officer |  |
| /s/ Thomas S. McHugh | Chief Financial Officer and Principal Financial and Accounting Officer | August 7, 2025 |
| Thomas S. McHugh | Chief Financial Officer and Principal Financial and Accounting Officer |  |
| /s/ Geoffrey M. Glass | Non-Executive Chairman and Director | August 7, 2025 |
| Geoffrey M. Glass | Non-Executive Chairman and Director |  |
| /s/ Naseem S. Amin | Director | August 7, 2025 |
| Naseem S. Amin, MD |  |  |
| /s/ Eric J. Ende | Director | August 7, 2025 |
| Eric J. Ende, MD |  |  |
| /s/ Mark A. McCamish | Director | August 7, 2025 |
| Mark A. McCamish, MD, PhD |  |  |
| /s/ Linda S. Palczuk | Director | August 7, 2025 |
| Linda S. Palczuk |  |  |
| /s/ Peter Thornton | Director | August 7, 2025 |
| Peter Thornton |  |  |
| /s/ Gregory J. Divis | Authorized Representative United States | August 7, 2025 |
| Gregory J. Divis |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

7 August 2025

Board of Directors

Avadel Pharmaceuticals plc

10 Earlsfort Terrace

Dublin 2

Ireland

---

| | |
|:---|:---|
| **Re:** | **Avadel Pharmaceuticals plc - registration statement on Form S-8 Opinion** |

---

Dear Sirs,

1. **Basis of Opinion** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 We are acting as Irish counsel to Avadel Pharmaceuticals plc, registered number 572535, a public company
limited by shares, incorporated under the laws of Ireland, with its registered office at 10 Earlsfort Terrace, Dublin 2 (the "**Company** "),
in connection with the registration statement on Form S-8 to be filed with the United States Securities and Exchange Commission (the
 "**SEC**") on the date hereof (the "**Registration Statement**") under the Securities Act of 1933, as amended
(the "**Securities Act** "), with respect to up to 500,000 ordinary shares with nominal value US$0.01 per share of the Company
(the "**Shares**") that may be delivered pursuant to the Avadel Pharmaceuticals plc 2021 Inducement Plan (as amended) (the
 "**Plan** ").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 This Opinion is confined to and given in all respects on the basis of the laws of Ireland (meaning Ireland
exclusive of Northern Ireland) in force as at the date hereof as currently applied by the courts of Ireland. We have made no investigation
of and we express no opinion as to the laws of any other jurisdiction or the effect thereof. In particular, we express no opinion on the
laws of the European Union as they affect any jurisdiction other than Ireland. We have assumed without investigation that insofar as the
laws of any jurisdiction other than Ireland are relevant, such laws do not prohibit and are not inconsistent with any of the obligations
or rights expressed in the Plan Documents (as set out in the Schedule) or the transactions contemplated thereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 This Opinion is also strictly confined to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the matters expressly stated herein at paragraph 2 below and is not to be read as extending by implication or otherwise to any other
matter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Plan Documents (as set out in the Schedule); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the Searches (as defined at 1.7 below),

and is subject to the assumptions and qualifications set out below.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 We express no opinion, and make no representation or warranty, as to any matter of fact or in respect
of any documents which may exist in relation to the Plan or the Shares other than the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 In giving this Opinion, we have relied upon the Corporate Certificate (as defined in the Schedule to this
Opinion) and the Searches and we give this Opinion expressly on the terms that no further investigation or diligence in respect of any
matter referred to in the Corporate Certificate or the Searches is required of us.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 For the purpose of giving this Opinion, we have examined and relied on copies sent to us by email in pdf
or other electronic format of the Plan Documents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 For the purpose of giving this Opinion, we have caused to be made legal searches against the Company on
7 August 2025 (together the "**Searches** "):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) on the file of the Company maintained by the Registrar of Companies in the Irish Companies Registration
Office for mortgages, debentures or similar charges or notices thereof, and for the appointment of any examiner, receiver or liquidator;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) in the Judgments Office of the High Court for unsatisfied judgments, orders, decrees and the like for
the five years immediately preceding the date of the search;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) in the Central Office of the High Court for any petitions filed in respect of the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) in the Central Office of the High Court for any proceedings filed by or against the Company in the two
years preceding the date of the search; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) on the register of persons disqualified or restricted from acting as directors of companies incorporated
in Ireland which is maintained by the Registrar of Companies in the CRO against the names of the current directors and secretary of the
Company as identified in the search results referred to in paragraph (a) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 This Opinion is governed by and is to be construed in accordance with the laws of Ireland as interpreted
by the courts of Ireland at the date hereof. This Opinion speaks only as of its date. We assume no obligation to update this Opinion at
any time in the future or to advise you of any change in law or change in interpretation of law which may occur after the date of this
Opinion.

2. **Opinion** 

Subject to the assumptions and qualifications set out in this Opinion and to any matters not disclosed to us, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.1 The Company is a public company limited by shares and is duly incorporated and validly existing under
the laws of Ireland.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.2 When the Shares are allotted and issued (and, if required, paid for in cash) pursuant to and in accordance
with the terms and conditions referred to or summarised in the applicable resolutions and the Plan, the Shares will be validly issued,
fully paid up and non-assessable (which term means when used herein that no further sums are required to be paid by the holders thereof
in connection with the allotment and issue of such Shares).

3. **Assumptions** 

For the purpose of giving this Opinion, we assume the following without any responsibility on our part if any assumption proves to have been untrue as we have not verified independently any assumption:

*The Registration Statement and the Plan*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.1 that when filed with the SEC, the Registration Statement will not differ in any material respect from
the latest draft that we have examined;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.2 that any awards granted pursuant to the Plan will be paid up in consideration of the receipt by the Company
prior to, or simultaneously with, the allotment and issue of the Shares pursuant thereto of cash at least equal to the nominal value of
such Shares and any premium required to be paid up on the Shares pursuant to their terms of allotment and issue and that where Shares
are allotted and issued under the Plan without the requirement for the payment of cash consideration by or on behalf of the relevant beneficiary,
then such Shares shall either be fully paid up by the Company or one of its subsidiaries within the time permitted by section 1027(1) of
the Companies Act 2014 (as amended) (the "**Companies Act**") (and, in the case of the Company or a subsidiary incorporated
in Ireland, in a manner permitted by sections 82(6) and 1043(1) of the Companies Act or allotted and issued for consideration
as set out in section 1028(2) of the Companies Act);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.3 that the filing of the Registration Statement with the SEC has been authorised by all necessary actions
under all applicable laws (other than Irish law), including applicable U.S. federal and state securities laws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.4 that the exercise of any options and rights granted under the Plan and the allotment and issue of the
Shares upon exercise of such options and rights (and the allotment and issue of the Shares in connection with any other awards granted
under the Plan) will be conducted in accordance with the terms and the procedures described in the Plan and the applicable award agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.5 that at the time of the allotment and issuance of the Shares, such allotment and issuance shall not be
in contravention or breach of any agreement, undertaking, arrangement, deed or covenant affecting the Company or to which the Company
is a party or otherwise bound or subject;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.6 that the Company has sufficient authorised but unissued share capital to allot and issue the required
number of Shares to be delivered to the recipients of any awards granted under the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.7 that, at the time of the allotment and issuance of the Shares, the authority of the Company and the directors
of the Company to allot and issue the Shares, as provided for in the Companies Act and the Constitution, is in full force and effect and
that the statutory pre-emption rights have been disapplied in respect of any allotment and issuance of the Shares;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.8 that the Company will continue to renew its authority to allot and issue the Shares in accordance with
the terms and conditions set out in the Constitution and Companies Act and that, where such authority has not been renewed, the Company
will not allot or issue the Shares after such authority has expired;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.9 that from the date of the board resolutions set out in Schedule, no other corporate or other action has
been taken by the Company to amend, alter or repeal those resolutions;

*Authenticity and bona fides*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.10 the completeness, accuracy and authenticity of all documents submitted to us as originals or copies of
originals and (in the case of copies) conformity to the originals of copy documents and the genuineness of all signatories, stamps and
seals thereon;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.11 where incomplete Plan Documents have been submitted to us or signature pages only have been supplied
to us for the purposes of issuing this Opinion, that the originals of such Plan Documents correspond in all respects with the last draft
of the complete Plan Documents submitted to us;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.12 that the Plan Documents will be executed in a form and content having no material difference to the drafts
provided to us, will be delivered by the parties thereto, and that the terms thereof will be observed and performed by the parties thereto;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.13 that the copies produced to us of minutes of meetings and/or of resolutions correctly record the proceedings
at such meetings and/or the subject matter which they purport to record and that any meetings referred to in such copies were duly convened,
duly quorate and held, that those present at any such meetings were entitled to attend and vote at the meeting and acted bona fide throughout
and that no further resolutions have been passed or other action taken which would or might alter the effectiveness thereof and that such
resolutions have not been amended or rescinded and are in full force and effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.14 that the Constitution adopted by resolution of the shareholders of the Company dated 20 December 2016
and effective on 31 December 2016 is the current constitution and has not been amended or superseded and that there are no other
terms governing the Shares other than those set out in the Constitution;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.15 that there is, at the relevant time of the allotment and issue of the Shares, no matter affecting the
authority of the Directors to allot and issue the Shares, not disclosed by the Constitution or the resolutions produced to us, which would
have any adverse implications in relation to the opinions expressed in this Opinion;

*Accuracy of searches and warranties*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.16 the accuracy and completeness of the information disclosed in the Searches is accurate as of the date
of this Opinion and that such information has not since the time of such search or enquiry been altered. It should be noted that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the matters disclosed in the Searches may not present a complete summary of the actual position on the
matters we have caused searches to be conducted for;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the position reflected by the Searches may not be fully up-to-date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) searches at the Companies Registration Office, Dublin, do not necessarily reveal whether or not a prior
charge has been created or a resolution has been passed or a petition presented or any other action taken for the winding-up of or the
appointment of a receiver or an examiner to the Company or its assets and, accordingly, it is assumed that the Searches correctly reflect
that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) no receiver, liquidator or examiner or other similar officer has been appointed in relation to the Company
or any of its assets or undertakings;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii) no petition for the making or a winding-up order or the appointment of an examiner or any similar officer
has been presented in relation to the Company;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii) no insolvency proceedings have been opened or been requested to be opened in relation to the Company;
and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv) the Company is as at the date of this Opinion able to pay its debts as they fall due within the meaning
of sections 509(3) and 570 of the Companies Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.17 and, accordingly, it is assumed that the Searches correctly reflect that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the truth, completeness and accuracy of all representations and statements as to factual matters contained
in the Plan Documents; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) there has been no alteration in the status or condition of the Company as disclosed by the Searches.

*Commercial Benefit*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.18 that the Plan Documents have been entered into for bona fide commercial purposes, on arm's length
terms and for the benefit of each party thereto and are in those parties' respective commercial interests and for their respective
corporate benefit.

*Solvency and Insolvency*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.19 that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Company is at the date of this Opinion able to pay its debts within the meaning of Sections 509(3) and
570 of the Companies Act or any analogous provisions under any applicable laws; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Company will not as a consequence of doing any act or thing which the Plan Documents contemplate,
permit or require any relevant party to do, be unable to pay its debts within the meaning of such Sections or any analogous provisions
under any applicable laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.20 that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) no liquidator, receiver or examiner or other similar or analogous officer has been appointed in relation
to the Company any of the assets or undertakings; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) no petition for the making of a winding-up order or the appointment of an examiner or any similar officer
or any similar or analogous procedure in any jurisdiction has been presented in relation to the Company.

*Restrictions and Disqualifications*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.21 that no person who has been appointed or acts in any way, whether directly or indirectly, as a director
or secretary of, or who has been concerned in or taken part in the promotion of, the Company has:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) been the subject of any declaration, order or deemed order for disqualification or restriction under the
Companies Act (including Part 14, Chapters 3 and 4 thereof) or any analogous legislation; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) received any notice under the Companies Act (including Part 14, Chapter 5 thereof) or any analogous
legislation regarding a disqualification or restriction undertaking.

4. **Disclosure** 

This Opinion is addressed to you in connection with the registration of the Shares with the SEC. We hereby consent to the inclusion of this Opinion as an exhibit to the Registration Statement to be filed with the SEC. In giving this consent, we do not thereby admit that we are in a category of persons whose consent is required under Section 7 of the Securities Act.

Yours faithfully,

/s/ Arthur Cox LLP

**ARTHUR COX LLP**

**SCHEDULE**

**The Plan Documents**

1. A copy of the form of the Registration Statement to be filed by the Company with the SEC on or about the
date of this Opinion;

2. A copy of the Plan;

3. Copies of resolutions of the board of directors of the Company approving (i) the Plan and the grant
of awards thereunder, dated 23 November 2021; (ii) an amendment to the Plan, dated 6-7 November 2024; and (iii) the
Registration Statement in respect of the Shares and the authority for the preparation, execution and filing of the Registration Statement
in respect of the Shares under the Plan, dated 29-30 July 2025;

4. A corporate certificate of Jerad G. Seurer, secretary of the Company, dated 7 August 2025 (the "**Corporate Certificate**") certifying, among other things, (i) the renewal of the share allotment authorities and disapplication of
the statutory pre-emption rights at the annual general meeting of the shareholders of the Company held 3 August 2021; (ii) the
adoption of the Constitution (as defined below) by a resolution of the shareholders of the Company dated 20 December 2016; and (iii) the
approval by the board of directors for the authority given to the Compensation Committee in respect of the allotment and issuance of shares
under the Plan at the meeting of the board on 7 March 2022;

5. A copy of the constitution adopted by resolution of the shareholders of the Company dated 20 December 2016
and effective on 31 December 2016 (the "**Constitution** ");

6. A copy of the certificate of incorporation of the Company dated 1 December 2015;

7. A copy of the certificate of incorporation on change of name of the Company dated 9 May 2016; and

8. A copy of the certificate of incorporation on re-registration as a public limited company of the Company
dated 21 November 2016.

## Exhibit 23.2

**Exhibit 23.2**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated March 3, 2025, relating to the financial statements of Avadel Pharmaceuticals plc and the effectiveness of Avadel Pharmaceutical plc's internal control over financial reporting, appearing in the Annual Report on Form 10-K of Avadel Pharmaceuticals plc for the year ended December 31, 2024.

/s/ Deloitte & Touche LLP

St. Louis, Missouri

August 7, 2025

## Ex-Filing

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

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| |
|:---|
| &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; **AVADEL PHARMACEUTICALS PLC**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &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 | 2021 Inducement Plan Ordinary Shares, $0.01 nominal value | Other | 500000 | $10.77 | $5385000.00 | 0.0001531 | $824.44 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $5385000.00  |  | $824.44  |
| 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:  |  |  |  | $824.44  |

---

&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> (a) In accordance with Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement shall be deemed to cover any additional securities that may from time to time be offered or issued under the 2021 Inducement Plan (the "Inducement Plan") to prevent dilution resulting from stock splits, stock dividends or similar transactions. (b) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act and based upon the average of the high and low sale prices of the Registrant's Ordinary Shares as reported on the Nasdaq Global Select Market on August 1, 2025. (c) Consists of an additional 500,000 Ordinary Shares, $0.01 nominal value each, of Avadel Pharmaceuticals plc (the "Registrant") issuable under the Inducement Plan, pursuant to the terms of the Inducement Plan. Shares available for issuance under the Inducement Plan were previously registered on the registration statement on Form S-8 filed with the Securities and Exchange Commission on March 16, 2022 (File No. 333-263620).

---

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

---