# EDGAR Filing Document

**Accession Number:** 0000895419
**File Stem:** 0001193125-25-272485
**Filing Date:** 2025-11
**Character Count:** 29478
**Document Hash:** 28bf2aefac2556ee1de4ed89c752a4f6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-272485.hdr.sgml**: 20251107

**ACCESSION NUMBER**: 0001193125-25-272485

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20251107

**DATE AS OF CHANGE**: 20251107

**EFFECTIVENESS DATE**: 20251107

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WOLFSPEED, INC.
- **CENTRAL INDEX KEY:** 0000895419
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 561572719
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0629

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-291383
- **FILM NUMBER:** 251463242

**BUSINESS ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703
- **BUSINESS PHONE:** 9194075300

**MAIL ADDRESS:**
- **STREET 1:** 4600 SILICON DR
- **CITY:** DURHAM
- **STATE:** NC
- **ZIP:** 27703-8475

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE, INC.
- **DATE OF NAME CHANGE:** 20190808

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE INC
- **DATE OF NAME CHANGE:** 20000103

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CREE RESEARCH INC /NC/
- **DATE OF NAME CHANGE:** 19940224

**As filed with the Securities and Exchange Commission on November 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***

## Wolfspeed, Inc.
**(Exact name of Registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **56-1572719** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |
| **4600 Silicon Drive**<br> **Durham, North Carolina** | **27703** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**2025 Management Incentive Compensation Plan** 

**2025 Long-Term Incentive Compensation Plan** 

**(Full Title of the Plan)** 

**Gregor van Issum** 

**Chief Financial Officer** 

**Wolfspeed, Inc.** 

**4600 Silicon Drive** 

**Durham, North Carolina 27703** 

**(919) 407-5300** 

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

***Copies to:***

**Tad J. Freese** 

**Richard Kim** 

**Latham & Watkins LLP** 

**140 Scott Drive** 

**Menlo Park, California 94025** 

**(650) 328-4600** 

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 | ☐ |
| 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. ☐

**Proposed sale to take place as soon after the effective date of the** 

**registration statement as awards under the plans are exercised and/or vest.** 

------

**EXPLANATORY NOTE** 

This Registration Statement on Form S-8 is being filed by Wolfspeed, Inc., a Delaware corporation (the "Registrant"), with the U.S. Securities and Exchange Commission (the "Commission") for the purpose of registering an aggregate of 12,176,776 shares of the Registrant's common stock, par value $0.00125 per share (the "Common Stock"), that may be offered or issued under the Registrant's 2025 Management Incentive Compensation Plan (the "2025 MIP") and the Registrant's 2025 Long-Term Incentive Compensation Plan (together with the 2025 MIP, the "Plans") adopted by the Registrant's board of directors on September 29, 2025 following the approval thereof by the United States Bankruptcy Court for the Southern District of Texas, Houston Division pursuant to the Order (I) Approving the Disclosure Statement, (II) Confirming the Joint Prepackaged Chapter 11 Plan of Reorganization of Wolfspeed, Inc. and Its Debtor Affiliate, and (III) Approving Entry into the Backstop Agreement [Docket No. 285] entered on September 8, 2025. The Plans provide for, among other things, the grant of stock options, stock appreciation rights, restricted stock awards, restricted stock unit awards, performance awards, performance stock unit awards, performance unit awards or other stock or cash-based awards to eligible individuals.

**PART I** 

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

**Item 1. Plan Information.** 

Not required to be filed with this Registration Statement.

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

Not required to be filed with this Registration Statement.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3. Incorporation of Documents by Reference.** 

The following documents or designated portions thereof filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Registrant's Annual Report on Form 10-K for the year
ended June 29, 2025, filed with the Commission on [August 26, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000089541925000110/wolf-20250629.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The Registrant's Quarterly Report on Form 10-Q for the
quarter ended September 28, 2025, filed with the Commission on [November 7, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/895419/000089541925000132/wolf-20250928.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) The information specifically incorporated by reference into the Registrant's Annual Report on Form 10-K for the fiscal year ended June 29, 2025 from the Registrant's Definitive Proxy Statement on Schedule 
14A, filed with the SEC on [October 23, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000089541925000121/wolf-20251023.htm) ;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(4) The Registrant's Current Reports on Form 8-K filed (other
than information furnished rather than filed) with the Commission on [July 1, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525153145/d755867d8k.htm) , [July 7, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525155874/d98517d8k.htm) , [September 10, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525199310/d36059d8k.htm) , [September 24, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525215405/d928290d8k.htm) , [September 29, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525223057/d69265d8k.htm) and [September 30, 2025](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/0000895419/000119312525224251/d22768d8k.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(5) The description of the Registrant's Common Stock, which is registered under Section 12 of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), in the Registrant's registration statement on Form 
8-A, filed on [September 26, 2025](http://www.sec.gov/Archives/edgar/data/895419/000119312525218431/d32472d8a12b.htm) , including any amendments or reports filed for the purposes of updating such description.

------

All reports and documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Exchange Act (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein 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.

**Item 4. Description of Securities.** 

Not applicable.

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

Not applicable.

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

Section 145 of the General Corporation Law of the State of Delaware (the "Delaware General Corporation Law") provides that a corporation may indemnify directors and officers as well as other employees and individuals against expenses (including attorneys' fees), judgments, fines, and amounts paid in settlement actually and reasonably incurred by such person in connection with any threatened, pending, or completed actions, suits, or proceedings in which such person is made a party by reason of such person being or having been a director, officer, employee, or agent to the Registrant. The Delaware General Corporation Law provides that Section 145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaw, agreement, vote of stockholders or disinterested directors, or otherwise. The Registrant's certificate of incorporation provides for indemnification by the Registrant of its directors, officers, and employees to the fullest extent permitted by the Delaware General Corporation Law. The Registrant has entered or will enter into, and intend to continue to enter into, separate indemnification agreements with its directors and officers that may be broader than the specific indemnification provisions contained in the Delaware General Corporation Law.

Section 102(b)(7) of the Delaware General Corporation Law permits a corporation to provide in its certificate of incorporation that a director or officer of the corporation shall not be personally liable to the corporation or its stockholders for monetary damages for breach of fiduciary duty as a director or officer, except for liability (i) for any breach of the director's or officer's duty of loyalty to the corporation or its stockholders, (ii) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) in the case of directors, for unlawful payments of dividends or unlawful stock repurchases, redemptions, or other distributions, or (iv) for any transaction from which the director or officer derived an improper personal benefit; provided that officers may not be indemnified for actions by or in the right of the corporation. The Registrant's certificate of incorporation provides for such limitation of liability.

The Registrant maintains standard policies of insurance under which coverage is provided (a) to its directors and officers against loss rising from claims made by reason of breach of duty or other wrongful act and (b) to the Registrant with respect to payments that may be made by the Registrant to such officers and directors pursuant to the above indemnification provision or otherwise as a matter of law.

See also the Undertakings set forth in the response to Item 9 herein.

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

Not applicable.

------

**Item 8. Exhibits.** 

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Exhibit**<br> **Number** |  | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Filed**<br> **Herewith** |
| **Exhibit**<br> **Number** | **Exhibit Description** | **Form** | **Date** | **Number** |  |
| 4.1 | [Certificate of Incorporation.](http://www.sec.gov/Archives/edgar/data/895419/000119312525218431/d32472dex31.htm) | 8-A | 9/26/2025 | 3.1 |  |
| 4.2 | [Bylaws.](http://www.sec.gov/Archives/edgar/data/895419/000119312525218431/d32472dex32.htm) | 8-A | 9/26/2025 | 3.2 |  |
| 5.1 | [Opinion of Latham & Watkins LLP.](d99390dex51.htm) |  |  |  | X |
| 23.1 | [Consent of Latham & Watkins LLP (included in Exhibit 5.1).](d99390dex51.htm) |  |  |  | X |
| 23.2 | [Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm.](d99390dex232.htm) |  |  |  | X |
| 24.1 | [Power of Attorney (included on signature page).](#sig) |  |  |  | X |
| 99.1(a)# | [2025 Management Incentive Compensation Plan.](http://www.sec.gov/Archives/edgar/data/895419/000119312525224251/d22768dex105.htm) | 8-K | 9/30/2025 | 10.5 |  |
| 99.1(b)# | [2025 Long-Term Incentive Compensation Plan.](http://www.sec.gov/Archives/edgar/data/895419/000119312525224251/d22768dex104.htm) | 8-K | 9/30/2025 | 10.4 |  |
| 107.1 | [Registration Fee Table.](d99390dexfilingfees.htm) |  |  |  | X |
| # | Indicates management contract or compensatory plan. | Indicates management contract or compensatory plan. | Indicates management contract or compensatory plan. | Indicates management contract or compensatory plan. | Indicates management contract or compensatory plan. |

---

**Item 9. Undertakings.** 

(a) The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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;&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 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective Registration Statement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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 registration statement is on Form S-8, and 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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(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 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.

(h) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers, and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such director, officer, or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

------

**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all 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 Durham, State of North Carolina, on this November 7, 2025.

---

| | |
|:---|:---|
| **Wolfspeed, Inc.** | **Wolfspeed, Inc.** |
| By: | /s/ Robert Feurle |
|  | Robert Feurle |
|  | *Chief Executive Officer* |

---

**POWER OF ATTORNEY** 

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below does hereby constitute and appoint Robert Feurle and Gregor van Issum, and each of them, with full power of substitution and full power to act without the other, as his true and lawful attorney-in-fact and agent to act for him in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to 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 in order to effectuate the same as fully, to all intents and purposes, as they or he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, may lawfully do or cause to be done by virtue hereof.

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 date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Robert Feurle<br> Robert Feurle | Chief Executive Officer and Director<br> *(Principal Executive Officer)* | November 7, 2025 |
| /s/ Gregor van Issum<br> Gregor van Issum | Chief Financial Officer<br> *(Principal Financial and Accounting Officer)* | November 7, 2025 |
| /s/ Anthony M. Abate<br> Anthony M. Abate | Director | November 7, 2025 |
| /s/ Michael Bokan | Director | November 7, 2025 |
| Michael Bokan |  |  |
| /s/ Hong Q. Hou<br> Hong Q. Hou | Director | November 7, 2025 |
| /s/ Mark Jensen<br> Mark Jensen | Director | November 7, 2025 |
| /s/ Eric Musser<br> Eric Musser | Director | November 7, 2025 |
| /s/ Paul V. Walsh, Jr.<br> Paul V. Walsh, Jr. | Director | November 7, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | | |
|:---|:---|:---|
| ![LOGO](g99390dsp8.jpg) | 140 Scott Drive | 140 Scott Drive |
| ![LOGO](g99390dsp8.jpg) | Menlo Park, California 94025 | Menlo Park, California 94025 |
| ![LOGO](g99390dsp8.jpg) | Tel: +1.650.328.4600 Fax: +1.650.463.2600 | Tel: +1.650.328.4600 Fax: +1.650.463.2600 |
| ![LOGO](g99390dsp8.jpg) | www.lw.com | www.lw.com |
| ![LOGO](g99390dsp8.jpg) | <br> FIRM / AFFILIATE OFFICES | <br> FIRM / AFFILIATE OFFICES |
|  | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Chicago | Paris |
| November 7, 2025 | Dubai | Riyadh |
|  | Düsseldorf | San Diego |
| Wolfspeed, Inc. | Frankfurt | San Francisco |
| 4600 Silicon Drive | Hamburg | Seoul |
| Durham, North Carolina 27703 | Hong Kong | Silicon Valley |
|  | Houston | Singapore |
|  | London | Tel Aviv |
|  | Los Angeles | Tokyo |
|  | Madrid | Washington, D.C. |

---

Re: <u>Registration Statement on Form S-8</u>

To the addressee set forth above:

We have acted as special counsel to Wolfspeed, Inc., a Delaware corporation (the "***Company***"), in connection with the registration by the Company of up to 12,176,776 shares (the "***Shares***") of common stock of the Company, $0.00125 par value per share, issuable under the Company's 2025 Management Incentive Compensation Plan (the "***2025 MIP***") and 2025 Long-Term Incentive Compensation Plan (together with the 2025 MIP, the "***Plans***"). The Shares are included in a registration statement (the "***Registration Statement***") on Form S-8 under the Securities Act of 1933, as amended (the "***Act***"), filed with the Securities and Exchange Commission (the "***Commission***") on November 7, 2025. This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus, other than as expressly stated herein with respect to the issuance of the Shares.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware (the "***DGCL***"), and we express no opinion with respect to any other laws.

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares shall have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the recipients thereof, and have been issued by the Company for legal consideration of not less than par value in the circumstances contemplated by the applicable Plan, assuming in each case that the individual issuances, grants or awards under the applicable Plan are duly authorized by all necessary corporate action and duly issued, granted or awarded and exercised in accordance with the requirements of law and the applicable Plan (and the agreements and awards duly adopted thereunder and in accordance therewith), the issuance and sale of the Shares will have been duly authorized by all necessary corporate action of the Company, and such Shares will be validly issued, fully paid and nonassessable. In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

------

**November 7, 2025** 

**Page 2**![LOGO](g99390dsp9.jpg)

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

---

| |
|:---|
| Sincerely, |
| /s/ Latham & Watkins LLP |

---

## 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 Wolfspeed, Inc. of our report dated August 26, 2025 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Wolfspeed Inc.'s Annual Report on Form 10-K for the year ended June 29, 2025.

/s/ PricewaterhouseCoopers LLP

Raleigh, North Carolina

November 7, 2025

## 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;**WOLFSPEED, INC.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **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, $0.00125 par value per share ("Common Stock") reserved for future issuance pursuant to awards under the Registrant's 2025 Management Incentive Compensation Plan (the "2025 MIP") | Other | 8117851 | $18.84 | $152940312.84 | 0.0001381 | $21121.06 |
| 2 | Equity | Common Stock reserved for future issuance pursuant to awards under the Registrant's 2025 Long-Term Incentive Compensation Plan (the "2025 LTIP") | Other | 4058925 | $18.84 | $76470147.00 | 0.0001381 | $10560.53 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $229410459.84  |  | $31681.59  |
| 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:  |  |  |  | $31681.59  |

---

 **Offering Note** <br>

<sup>1</sup> (1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement ("Registration Statement") shall also cover any additional shares of Common Stock that become issuable under the 2025 MIP and the 2025 LTIP by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Common Stock. (2) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act on the basis of $18.84 per share, which represents the average of the high and low prices of the Registrant's Common Stock as reported on the New York Stock Exchange on November 6, 2025. (3) Represents 8,117,851 shares of Common Stock issuable under the 2025 MIP as of the date of this Registration Statement.

<sup>2</sup> (1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement ("Registration Statement") shall also cover any additional shares of Common Stock that become issuable under the 2025 MIP and the 2025 LTIP by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Common Stock. (2) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act on the basis of $18.84 per share, which represents the average of the high and low prices of the Registrant's Common Stock as reported on the New York Stock Exchange on November 6, 2025. (4) Represents 4,058,925 shares of Common Stock issuable under the 2025 LTIP as of the date of this Registration Statement.

---

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

---