# EDGAR Filing Document

**Accession Number:** 0001587732
**File Stem:** 0001193125-26-234985
**Filing Date:** 2026-5
**Character Count:** 19237
**Document Hash:** 2e39d29607d87fb7e6310e11203c5fba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-234985.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001193125-26-234985

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260522

**DATE AS OF CHANGE**: 20260521

**EFFECTIVENESS DATE**: 20260522

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ONE Gas, Inc.
- **CENTRAL INDEX KEY:** 0001587732
- **STANDARD INDUSTRIAL CLASSIFICATION:** NATURAL GAS DISTRIBUTION [4924]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 463561936
- **STATE OF INCORPORATION:** OK
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296143
- **FILM NUMBER:** 261010208

**BUSINESS ADDRESS:**
- **STREET 1:** 15 EAST FIFTH STREET
- **CITY:** TULSA
- **STATE:** OK
- **ZIP:** 74103
- **BUSINESS PHONE:** 918-947-7000

**MAIL ADDRESS:**
- **STREET 1:** 15 EAST FIFTH STREET
- **CITY:** TULSA
- **STATE:** OK
- **ZIP:** 74103

**As filed with the SEC on May 21, 2026** 

**Registration No. 333-** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington D.C. 20549** 

**FORM S-8** 

**REGISTRATION STATEMENT** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## ONE GAS, Inc.
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Oklahoma** | **46-3561936** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**15 East Fifth Street** 

**Tulsa, Oklahoma 74103** 

**(918) 947-7000** 

**(Address, including zip code and telephone number, including area code, of registrant's principal executive offices)** 

**ONE Gas, Inc. Amended and Restated Employee Stock Purchase Plan** 

**(Full title of the plan)** 

**Regina L. Gregory, Esq.** 

**Senior Vice President, General Counsel and Assistant Secretary** 

**15 East Fifth Street** 

**Tulsa, Oklahoma 74103** 

**(918) 947-7000** 

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

***Copies to:***

---

| | |
|:---|:---|
|  | **Jordan B. Edwards** |
| **Brian K. Shore, Esq.** | **Thomas J. Hutchinson** |
| **Vice President, Associate General Counsel and Secretary** | **GABLEGOTWALS** |
| **15 East Fifth Street** | **110 North Elgin Avenue, Suite 200** |
| **Tulsa, Oklahoma 74103** | **Tulsa, Oklahoma 74120** |
| **(918) 947-7000** | **(918) 595-4800** |

---

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.

(Check one):

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | Emerging growth company | ☐ |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

------

**EXPLANATORY NOTE** 

This Registration Statement on Form S-8 is being filed by ONE Gas, Inc. (the "***Company***") pursuant to General Instruction E. to Form S-8, under the Securities Act of 1933, as amended, to register an additional 700,000 shares of common stock, par value $0.01 per share ("***Common Stock***"), issuable under the ONE Gas, Inc. Amended and Restated Employee Stock Purchase Plan, as amended (the "***Plan***"). At the recommendation of the Company's Board of Directors, the Company's shareholders approved an amendment to the Plan on May 21, 2026, which increased the number of shares available for issuance under the Plan by 700,000 shares of Common Stock.

The information contained in the Company's registration statements on Form S-8 filed with the Securities and Exchange Commission on January 31, 2014 (SEC File No. 333-193690) and on May 27, 2021 (SEC File No. 333-256556), together with all exhibits filed therewith or incorporated therein by reference, is hereby incorporated by reference pursuant to General Instruction E to Form S-8, and the shares of Common Stock registered hereunder are in addition to the shares of Common Stock registered on such registration statements.

**Item 6. Indemnification of Named Experts and Counsel.** 

The certificate of incorporation of the Company provides that a director of the Company shall not be personally liable to the Company or its shareholders for monetary damages for breach of fiduciary duty as a director, except for liability for (i) any breach of the director's duty of loyalty to the Company or its shareholders, (ii) acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) payment of unlawful dividends or unlawful stock purchases or redemptions pursuant to Section 1053 of the Oklahoma General Corporation Act or (iv) any transaction from which the director derived an improper personal benefit.

Article VIII of the Company's bylaws provides that directors and officers of the Company shall be indemnified by the Company to the fullest extent permitted by the Oklahoma General Corporation Act, including the advance of related expenses. Pursuant to Article VIII of the bylaws of the Company, upon authorization and determination (i) by the board of directors by a majority vote of directors who were not parties to the action, suit, or proceeding involved, even though less than a quorum; (ii) by a committee of directors designated by a majority vote of directors, even though less than a quorum; (iii) if there are no such directors, or if such directors so direct, by independent counsel in a written opinion; or (iv) by the shareholders, the Company is obligated to indemnify any person who incurs liability by reason of the fact that he is or was a director, officer, employee or agent of the Company, or is or was serving at its request as a director, officer, employee or agent of another corporation, partnership, limited liability company, joint venture, trust or other enterprise, or as a member of any committee or similar body, if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the Company, and with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. However, in an action by or in the right of the Company, no indemnification will be made if such person shall be adjudged to be liable to the Company, unless such indemnification is allowed by a court of competent jurisdiction.

The Company has entered into indemnification agreements, the form of which has been previously approved by the board of directors of the Company, with each of its directors and executive officers. These indemnification agreements provide that the Company is obligated to indemnify the specified director or executive officer to the fullest extent permitted by law. The agreements provide that, upon request by a director or executive officer, the Company is obligated to advance expenses for defense of a claim made against the director or executive officer. The obligation of the Company to indemnify the director or executive officer is subject to applicable law and maybe subject to the determination by "independent counsel" or another reviewing party selected by the board of directors that the director or executive officer is entitled to indemnification. The agreements also provide for partial indemnification if a portion of a claim for indemnification is not allowed by the agreements.

The Company provides liability insurance for its directors and officers which provides for coverage against loss from claims made against officers and directors in their capacity as such, including, subject to certain exceptions, liabilities under the federal securities laws.

It is recognized that the above-summarized provisions of the Company's bylaws, the indemnification agreements and the applicable provisions of the Oklahoma General Corporation Act are qualified by the actual terms of such bylaws, agreement and act and may be sufficiently broad to indemnify officers, directors and controlling persons of the Company against liabilities arising under such act.

------

**Item 8. Exhibits.** 

---

| | |
|:---|:---|
| **Exhibit<br>No.** | **Description** |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 | [Amended and Restated Certificate of Incorporation of ONE Gas, Inc., dated May 24, 2018 (incorporated by reference from Exhibit 3.1 to ONE Gas, Inc.'s Current Report on Form 8-K, filed May 30, 2018 (File No. 1-36108)).](http://www.sec.gov/Archives/edgar/data/1587732/000158773218000031/amendedandrestatedcertific.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 | [Amended and Restated By-Laws of ONE Gas, Inc., dated November 19, 2025 (incorporated by reference from Exhibit 3.1 to ONE Gas, Inc.'s Current Report on Form 8-K, filed November 19, 2025 (File No. 1-36108)).](http://www.sec.gov/Archives/edgar/data/1587732/000119312525289790/d171528dex31.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;4.3 | Form of Common Stock Certificate (incorporated by reference from [Exhibit 4.2](http://www.sec.gov/Archives/edgar/data/1587732/000119312513483091/d603743dex42.htm) to ONE Gas, Inc.'s Registration Statement on Form 10, Amendment No. 2, filed December 23, 2013 (File No. 1-36108)). |
| &nbsp;&nbsp;&nbsp;&nbsp;5.1 | [Opinion of GABLEGOTWALS.](d85197dex51.htm) |
| 23.1 | [Consent of GABLEGOTWALS (included in Exhibit 5.1).](d85197dex51.htm) |
| 23.2 | [Consent of PricewaterhouseCoopers LLP](d85197dex232.htm). |
| 24.1 | [Powers of Attorney (included on signature page).](#sig) |
| 99.1 | [ONE Gas, Inc. Amended and Employee Stock Purchase (incorporated by reference to Appendix A to ONE Gas, Inc.'s definitive proxy statement on Schedule 14A filed on April 1, 2026 (File No. 1-36108)).](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1587732/000119312526137922/d47083ddef14a.htm) |
| 107 | [Filing Fee Table.](d85197dexfilingfees.htm) |

---

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act, ONE Gas, Inc. certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Tulsa, State of Oklahoma, on May 21, 2026.

---

| | |
|:---|:---|
|  | **ONE Gas, Inc.** |
| By: | /s/ Christopher P. Sighinolfi |
| Name: | Christopher P. Sighinolfi |
| Title: | Senior Vice President and Chief Financial Officer |

---

**POWER OF ATTORNEY** 

Each person whose signature appears below authorizes Christopher P. Sighinolfi, Regina L. Gregory and Brian K. Shore, and each of them, each of whom may act without joinder of the other, to execute in the name of each such person who is then an officer or director of the Company and to file any amendments to this registration statement, including post effective amendments, and to do any and all acts they or either of them determines may be necessary or advisable to enable the Company to comply with the Securities Act of 1933, as amended, and any rules, regulations and requirements of the Securities and Exchange Commission in respect thereof, in connection with the registration of the securities which are the subject of this registration statement.

Pursuant to the requirements of the Securities Act, this registration statement has been signed by the following persons in the capacities indicated on this 21st day of May, 2026.

---

| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ Robert S. McAnnally | Chief Executive Officer and Director |
| **Robert S. McAnnally** | (Principal Executive Officer) |
| /s/ Christopher P. Sighinolfi | Senior Vice President and Chief Financial Officer |
| **Christopher P. Sighinolfi** | (Principal Financial Officer) |
| /s/ Brian F. Brumfield | Vice President, Chief Accounting Officer and Controller |
| **Brian F. Brumfield** | (Principal Accounting Officer) |
| /s/ Deborah A.P. Hersman | Director, Chair of the Board |
| **Deborah A.P. Hersman** |  |
| /s/ Tracy E. Hart | Director |
| **Tracy E. Hart** |  |
| /s/ Michael G. Hutchinson | Director |
| **Michael G. Hutchison** |  |
| /s/ Sanjay D. Meshri | Director |
| **Sanjay D. Meshri** |  |
| /s**/** Pattye L. Moore | Director |
| **Pattye L. Moore** |  |
| /s/ Eduardo A. Rodriguez | Director |
| **Eduardo A. Rodriguez** |  |
| /s/ Yves C. Siegel | Director |
| **Yves C. Siegel** |  |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | | |
|:---|:---|:---|
|  | ![LOGO](g85197dsp5.jpg) |  |
| 110 North Elgin Avenue, Suite 200<br> Tulsa, Oklahoma 74120-1495<br> Telephone (918) 595-4800<br> Fax (918) 595-4990<br> www.gablelaw.com | BOK Park Plaza<br> 499 West Sheridan Avenue, Suite 2200<br> Oklahoma City, Oklahoma 73102<br> Telephone (405) 235-5500<br> Fax: (405) 235-2875 | 1100 Louisiana, Suite 1100<br> Houston, Texas 77002<br> Telephone: (346) 200-6020 |
|  | May 21, 2026 |  |

---

ONE Gas, Inc.

15 East Fifth Street

Tulsa, Oklahoma 74103

Ladies and Gentlemen:

We have acted as legal counsel to ONE Gas, Inc., an Oklahoma corporation (the "***Company***"), in connection with the registration statement on Form S-8 (the "***Registration Statement***") under the Securities Act of 1933, as amended (the "***Act***"), covering 700,000 shares of the common stock of the Company, par value $0.01 per share (the "***Shares***"), under the ONE Gas, Inc. Amended and Restated Employee Stock Purchase Plan (the "***Plan***"). This opinion is being furnished to you as a supporting document in connection with the Registration Statement.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the Registration Statement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) the Plan;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) the corporate actions taken by the Board of Directors of the Company in connection with the Registration Statement and related matters;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) the Amended and Restated Certificate of Incorporation of the Company, as amended, and the related certificate of correction;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) the Amended and Restated By-laws of the Company; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) an executed copy of the Secretary's Certificate of the Company dated May 21, 2026.

In our examination of the aforesaid documents, we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity and completeness of all documents submitted to us as original documents, and the conformity to original documents of all documents submitted to us as copies thereof.

------

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| | |
|:---|:---|
| ![LOGO](g85197dsp6.jpg) | ONE Gas, Inc.<br> May 21, 2026<br> Page 2 |

---

Based on the foregoing and subject to the qualifications, assumptions and limitations set forth herein, we are of the opinion that the Shares have been duly authorized and, when issued and delivered in accordance with the Plan upon receipt of requisite consideration therefor as provided therein, will be validly issued, fully paid and non-assessable.

Each of the matters set forth in this letter is as of the date hereof, and we undertake no, and hereby disclaim any, obligation to advise you of any change in any of the matters set forth herein or in any matters upon which the opinions and views set forth in this letter are based.

Our opinions expressed above are limited to the laws of the State of Oklahoma.

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

---

| |
|:---|
| Very truly yours, |
| /s/ GableGotwals |

---

## Exhibit 23.2

**Exhibit 23.2** 

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of ONE Gas, Inc. of our report dated February 19, 2026, relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in ONE Gas, Inc.'s Annual Report on Form 10-K for the year ended December 31, 2025.

/s/ PricewaterhouseCoopers LLP

Tulsa, Oklahoma

May 21, 2026

## Ex-Filing

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

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**ONE Gas, Inc.**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common stock, par value $0.01 per share | Other | 700000 | $82.825 | $57977500.00 | 0.0001381 | $8006.70 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $57977500.00  |  | $8006.70  |
| 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:  |  |  |  | $8006.70  |

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 **Offering Note** <br>

<sup>1</sup> (a) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 shall also cover such indeterminate number of additional shares of common stock, par value $0.01 per share, of ONE Gas, Inc. (the "Common Stock") as may become issuable in the event of stock dividend, stock split, recapitalization or similar transaction. (b) Estimated solely for the purpose of calculating the registration fee. This registration fee has been calculated pursuant to Rule 457(c) and Rule 457(h)(1) of the Securities Act based upon the average of the high and low prices of the Common Stock on May 18, 2026, as reported by the New York Stock Exchange and the NYSE Texas. (c) Represents 700,000 additional shares of Common Stock authorized to be issued under the ONE Gas, Inc. Amended and Restated Employee Stock Purchase Plan.

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

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