# EDGAR Filing Document

**Accession Number:** 0001616707
**File Stem:** 0001616707-23-000039
**Filing Date:** 2023-2
**Character Count:** 23980
**Document Hash:** 04a9aa45cb41867fa6c6442e16fb05fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001616707-23-000039.hdr.sgml**: 20230223

**ACCESSION NUMBER**: 0001616707-23-000039

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20230223

**DATE AS OF CHANGE**: 20230223

**EFFECTIVENESS DATE**: 20230223

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wayfair Inc.
- **CENTRAL INDEX KEY:** 0001616707
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **IRS NUMBER:** 364791999
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-269941
- **FILM NUMBER:** 23659733

**BUSINESS ADDRESS:**
- **STREET 1:** 4 COPLEY PLACE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116
- **BUSINESS PHONE:** 617 532 6100

**MAIL ADDRESS:**
- **STREET 1:** 4 COPLEY PLACE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116

**Registration No. 333-______** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**Wayfair Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **36-4791999** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification Number) |

---

**4 Copley Place**

**Boston, MA 02116**

(Address, including zip code, of registrant's principal executive offices)

**2014 Incentive Award Plan**

(Full Title of the Plan)

**Niraj Shah**

**Chief Executive Officer**

**Wayfair Inc.**

**4 Copley Place**

**Boston, MA 02116**

**(617) 532-6100**

(Name, address, including zip code, and telephone number, including area code, 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.

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| | |
|:---|:---|
| Large accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;⌧ | Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;□ |
| Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;□ | Smaller reporting company&nbsp;&nbsp;&nbsp;&nbsp;□ |
| | Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;□ |

---

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. □

------

**REGISTRATION OF ADDITIONAL SHARES**

**PURSUANT TO GENERAL INSTRUCTION E**

This Registration Statement on Form S-8 is being filed to register an additional 2,171,905 shares of Class A common stock, $0.001 par value per share, of Wayfair Inc. (the "Registrant"), to be issued under the Registrant's 2014 Incentive Award Plan, as amended (the "2014 Plan"). The additional shares described above are of the same class as other securities relating to the 2014 Plan for which the Registrant's registration statement filed on Form S-8, File No. 333-199236 (filed with the Securities and Exchange Commission (the "SEC") on October 9, 2014) (the "Prior Registration Statement") is effective. Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statement relating to the 2014 Plan are incorporated herein by reference, except to the extent supplemented or amended or superseded by the information set forth herein.

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**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibits</u>.** 

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| | |
|:---|:---|
| **Exhibit Number** | **Description of Exhibit** |
| 4.1 | <u>[Restated Certificate of Incorporation of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.1 to the Registrant's Form 8-K (File No. 001-36666) filed on October 8, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000110465914070647/a14-10789_15ex3d1.htm)</u> |
| 4.2 | <u>[Amended and Restated Bylaws of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.2 to the Registrant's Form 8-K (File No. 001-36666) filed on October 8, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000110465914070647/a14-10789_15ex3d2.htm)</u> |
| 4.3 | <u>[Specimen stock certificate evidencing the shares of Class A common stock of the Registrant (incorporated by reference to Exhibit 4.1 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-4_1.htm)</u> |
| 5.1+ | <u>[Opinion of Goodwin Procter LLP](a2023ex51.htm)</u> |
| 23.1+ | <u>[Consent of Ernst & Young LLP](a2023ex231.htm)</u> |
| 23.2+ | <u>[Consent of Goodwin Procter LLP (included in Exhibit 5.1)](a2023ex51.htm)</u> |
| 24.1+ | <u>[Power of Attorney (included on signature page hereto)](#i2b3cfa1a6009490fb7bac07c88de402b_7)</u> |
| 99.1 | <u>[2014 Incentive Award Plan (incorporated by reference to Exhibit 10.3 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-10_3.htm)</u> |
| 99.2 | <u>[2014 Incentive Award Plan, form of option agreement (incorporated by reference to Exhibit 10.4 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-10_4.htm)</u> |
| 99.3 | <u>[2014 Incentive Award Plan, form of restricted stock unit agreement (incorporated by reference to Exhibit 10.5 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-10_5.htm)</u> |
| 99.4 | <u>[2014 Incentive Award Plan, form of restricted stock agreement (incorporated by reference to Exhibit 10.6 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](http://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-10_6.htm)</u> |
| 99.5 | <u>[2014 Incentive Award Plan, form of restricted stock unit agreement (adopted fiscal 2018) (incorporated by reference to Exhibit 10.6 to the Registrant's Form 10-K (File No. 001-36666) filed on February 25, 2019)](http://www.sec.gov/Archives/edgar/data/1616707/000161670719000042/a2018-12x31exx106formofrsu.htm)</u> |
| 99.6 | <u>[Amendment No. 1 to 2014 Incentive Award Plan (incorporated by reference to Annex](https://www.sec.gov/Archives/edgar/data/1616707/000161670722000129/a2022def-14aspecialmeeting.htm)[B](https://www.sec.gov/Archives/edgar/data/1616707/000161670722000129/a2022def-14aspecialmeeting.htm)[to the Registrant's Definitive Proxy Statement and Notice of Special Meeting of Stockholders filed on August 29, 2022)](https://www.sec.gov/Archives/edgar/data/1616707/000161670722000129/a2022def-14aspecialmeeting.htm)</u> |
| 107+ | <u>[Filing Fee Table](a2023ex107.htm)</u> |

---

+&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 Boston, Massachusetts, on this 23rd day of February, 2023.

---

| | |
|:---|:---|
| WAYFAIR INC. | WAYFAIR INC. |
| By: | /s/ Niraj Shah |
|  | Niraj Shah |
|  | *Chief Executive Officer and President* |

---

------

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officers and directors of the Registrant do hereby constitute and appoint Niraj Shah, Kate Gulliver and Enrique Colbert, and each of them, with full power of substitution and full power to act without the other, his or her true and lawful attorney-in-fact and agent to act for him or her in his or her name, place and stead, in any and all capacities, to sign, date and file any and all amendments (including post-effective amendments) to this Registration Statement, and to date and file this Registration Statement, 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 to the end that such Registration Statement or Registration Statements shall comply with the Securities Act of 1933, as amended, and the applicable Rules and Regulations adopted or issued pursuant thereto, as fully and to all intents and purposes as he or she might or could do in person, and generally to do all such things on their behalf in their capacities as officers and directors to enable the Registrant to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission.

Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Niraj Shah | Chief Executive Officer and President, <br>Co-Founder and Director | February 23, 2023 |
| Niraj Shah | (Principal Executive Officer) |  |
| /s/ Kate Gulliver | Chief Financial Officer and Chief | February 23, 2023 |
| Kate Gulliver | Administrative Officer (Principal Financial and Accounting Officer) |  |
| /s/ Steven Conine | Co-Founder and Director | February 23, 2023 |
| Steven Conine |  |  |
| /s/ Michael Choe | Director | February 23, 2023 |
| Michael Choe |  |  |
| /s/ Andrea Jung | Director | February 23, 2023 |
| Andrea Jung |  |  |
| /s/ Jeremy King | Director | February 23, 2023 |
| Jeremy King |  |  |
| /s/ Michael Kumin | Director | February 23, 2023 |
| Michael Kumin |  |  |
| /s/ Jeffrey Naylor | Director | February 23, 2023 |
| Jeffrey Naylor | Director |  |
| /s/ Anke Schäferkordt | Director | February 23, 2023 |
| Anke Schäferkordt |  |  |
| /s/ Michael E. Sneed | Director | February 23, 2023 |
| Michael E. Sneed |  |  |

---

## Ex-Filing

**Exhibit 107**

**Calculation of Filing Fee Tables**

<u>Form S-8</u>

(Form Type)

<u>Wayfair Inc.</u> 

(Exact name of Registrant as Specified in its Charter)

Table 1 – Newly Registered Securities

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Type** | **Fee Calculation Rule** | **Amount Registered (1)** | | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| **Security Type** | **Security Class Type** | **Fee Calculation Rule** | **Amount Registered (1)** | | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Class A common stock, par value $0.001 par value per share reserved for issuance pursuant to the 2014 Plan | Other (2) | 2171905 | (3) | $51.19 | $111179816.95 | 0.00011020 | $12252.02 |
| **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** | **Total Offering Amounts** |  | $111179816.95 |  | $12252.02 |
| **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  | $— |
| **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  | $— |
| **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** | **Net Fee Due** |  |  |  | $12252.02 |
| (1) | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. | Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), this Registration Statement shall also cover any additional shares of the Registrant's Class A common stock that become issuable under the Registrant's 2014 Incentive Award Plan, as amended (the "<u>2014 Plan</u>") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration which would increase the number of outstanding shares of the Registrant's Class A common stock. |
| (2) | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. | Estimated in accordance with Rules 457(c) and (h) of the Securities Act solely for the purpose of calculating the registration fee on the basis of $51.19 per share, which is the average of the high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on February 17, 2023, which date is within five (5) business days prior to filing this Registration Statement. |
| (3) | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. | Represents an additional 2,171,905 shares of the Registrant's Class A common stock issuable under the 2014 Plan. |

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## Exhibit 5.1

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| | |
|:---|:---|
| ![wayfair2020evergreens_imaga.jpg](wayfair2020evergreens_imaga.jpg) | Goodwin Procter LLP<br>100 Northern Avenue <br>Boston, MA 02210<br>goodwinlaw.com<br>+1 617 570 1000<br>+1 617 523 1231 |

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**Exhibit 5.1** 

February 23, 2023

**&nbsp;&nbsp;&nbsp;&nbsp;**

Wayfair Inc.

4 Copley Place

Boston, Massachusetts 02116

Re: <u>Securities Being Registered under Registration Statement on Form S-8</u>

We have acted as counsel to you in connection with your filing of a Registration Statement on Form S-8 (the "**Registration Statement**") pursuant to the Securities Act of 1933, as amended (the "**Securities Act**"), on or about the date hereof relating to an aggregate of 2,171,905 shares (the "**Shares**") of Class A common stock, $0.001 par value per share, of Wayfair Inc., a Delaware corporation (the "**Company**"), that may be issued pursuant to the Company's 2014 Incentive Award Plan, as amended (the "**Plan**").

We have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinion set forth below. We have relied, without independent verification, on certificates of public officials and, as to matters of fact material to the opinion set forth below, on certificates of officers of the Company.

The opinion set forth below is limited to the Delaware General Corporation Law.

For purposes of the opinion set forth below, we have assumed that no event occurs that causes the number of authorized shares of the Class A common stock available for issuance by the Company to be less than the number of then unissued Shares.

Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, upon issuance and delivery against payment therefor in accordance with the terms of the Plan, will be validly issued, fully paid and nonassessable.

This opinion letter and the opinion it contains shall be interpreted in accordance with the Core Opinion Principles as

published in 74 Business Lawyer 815 (Summer 2019).

We hereby consent to the inclusion of this opinion as Exhibit 5.1 to the Registration Statement. In giving our consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations thereunder.

Very truly yours,

/s/ Goodwin Procter LLP

GOODWIN PROCTER LLP

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2014 Incentive Award Plan, as amended, of Wayfair Inc. of our reports dated February 23, 2023, with respect to the consolidated financial statements of Wayfair Inc. and the effectiveness of internal control over financial reporting of Wayfair Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2022, filed with the Securities and Exchange Commission.

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| |
|:---|
| /s/ Ernst & Young LLP |
| Boston, Massachusetts |
| February 23, 2023 |

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