# EDGAR Filing Document

**Accession Number:** 0001959348
**File Stem:** 0001193125-25-219992
**Filing Date:** 2025-9
**Character Count:** 8421
**Document Hash:** 1cf8ba51b90df8ff579c822f77ef8042
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-219992.hdr.sgml**: 20250926

**ACCESSION NUMBER**: 0001193125-25-219992

**CONFORMED SUBMISSION TYPE**: S-8 POS

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**DATE AS OF CHANGE**: 20250926

**EFFECTIVENESS DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WK Kellogg Co
- **CENTRAL INDEX KEY:** 0001959348
- **STANDARD INDUSTRIAL CLASSIFICATION:** GRAIN MILL PRODUCTS [2040]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0103

**FILING VALUES:**
- **FORM TYPE:** S-8 POS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-279220
- **FILM NUMBER:** 251348618

**BUSINESS ADDRESS:**
- **STREET 1:** ONE KELLOGG SQUARE
- **CITY:** BATTLE CREEK
- **STATE:** MI
- **ZIP:** 49017
- **BUSINESS PHONE:** 269-961-2000

**MAIL ADDRESS:**
- **STREET 1:** ONE KELLOGG SQUARE
- **CITY:** BATTLE CREEK
- **STATE:** MI
- **ZIP:** 49017

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NORTH AMERICA CEREAL CO.
- **DATE OF NAME CHANGE:** 20221220

**As filed with the Securities and Exchange Commission on September 26, 2025** 

**Registration No. 333-279220** 

**Registration No. 333-274791** 

**Registration No. 333-274603** 

**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**WASHINGTON, D.C. 20549** 

**POST-EFFECTIVE AMENDMENT NO. 1** 

**TO** 

**FORM S-8 REGISTRATION STATEMENT NO. 333-279220** 

**FORM S-8 REGISTRATION STATEMENT NO. 333-274791** 

**FORM S-8 REGISTRATION STATEMENT NO. 333-274603** 

***UNDER***

***THE SECURITIES ACT OF 1933***

## WK Kellogg Co
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **92-1243173** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **One Kellogg Square, P.O. Box 3599 <br>Battle Creek, Michigan** | **49016-3599** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**WK Kellogg Co 2023 Long-Term Incentive Plan (as amended and restated)** 

**WK Kellogg Co Savings and Investment Plan** 

**Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan** 

**WK Kellogg Co 2023 Employee Stock Purchase Plan** 

**(Full title of the plans)** 

**Gordon P. Paulson, Secretary** 

**One Kellogg Square, P.O. Box 3599** 

**Battle Creek, Michigan 49016-3599** 

**(Name and address of agent for service)** 

**(269) 401-3000** 

**(Telephone number, including area code, of agent for service)** 

***With a copy to:***

**Daniel Brass** 

**Davis Polk & Wardwell LLP** 

**450 Lexington Avenue** 

**New York, NY 10017** 

**(212) 450-4000** 

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 | ☒ | 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** 

**DEREGISTRATION OF SECURITIES** 

These Post-Effective Amendments (the "Post-Effective Amendments") relate to the following Registration Statements on Form S-8 (the "Registration Statements") filed by WK Kellogg Co (the "Registrant") with the Securities and Exchange Commission (the "SEC"):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on Form S-8 (Registration No. [333-279220](http://www.sec.gov/Archives/edgar/data/1959348/000162828024021735/klg-formsx8may82024.htm)) filed with the SEC on May 8, 2024 registering 5,000,000 shares of the Registrant's
common stock, par value $0.0001 per share ("Common Stock"), issuable pursuant to the WK Kellogg Co 2023 Long-Term Incentive Plan (the "2023 Plan") (as amended and restated on May 2, 2024);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on Form S-8 (Registration No. [333-274791](http://www.sec.gov/Archives/edgar/data/1959348/000119312523247466/d562097ds8.htm)) filed with the SEC on September 29, 2023 registering for issuance (i) 2,000,000 shares of Common
Stock under the WK Kellogg Co Savings and Investment Plan and (ii) 2,250,000 shares of Common Stock under the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;• Registration Statement on Form S-8 (Registration No. [333-274603](http://www.sec.gov/Archives/edgar/data/1959348/000119312523238659/d494182ds8.htm)) filed with the SEC on September 20, 2023 registering (i) 5,142,000 shares of Common Stock issuable
pursuant to the 2023 Plan and (ii) 2,500,000 shares of Common Stock issuable pursuant to the WK Kellogg Co 2023 Employee Stock Purchase Plan.

On September 26, 2025, pursuant to the terms of the Agreement and Plan of Merger, dated as of July 10, 2025 (the "Merger Agreement"), by and among the Registrant, Ferrero International S.A., a Luxembourg public limited company ("Parent"), and Frosty Merger Sub, Inc., a Delaware corporation and a wholly owned indirect subsidiary of Parent ("Merger Sub"), Merger Sub merged with and into the Registrant, with the Registrant surviving such merger as a wholly owned indirect subsidiary of Parent.

As a result of the transactions contemplated by the Merger Agreement, the Registrant has terminated all offers and sales of its securities pursuant to the Registration Statements. Accordingly, in accordance with the undertakings made by the Registrant in the Registration Statements, the Registrant is filing the Post-Effective Amendments to remove from registration any and all of its securities registered under the Registration Statements, including shares of Common Stock, that remain unsold or otherwise unissued as of the date hereof. The Registration Statements are hereby amended, as appropriate, to reflect the deregistration of such securities, and the Registrant hereby terminates the effectiveness of each of the Registration Statements.

------

**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 the applicable Post-Effective Amendments to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Battle Creek, State of Michigan, on this 26th day of September, 2025.

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| | |
|:---|:---|
| **WK KELLOGG CO** | **WK KELLOGG CO** |
| By: | /s/ Gary Pilnick |
|  | Gary Pilnick |
|  | Chief Executive Officer |

---

Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee benefit plan) of each of the WK Kellogg Co Savings and Investment Plan and the Kellogg Company Bakery, Confectionery, Tobacco Workers and Grain Millers Savings and Investment Plan have duly caused the applicable Post-Effective Amendments to be signed on their behalf by the undersigned, thereunto duly authorized, in the City of Battle Creek, State of Michigan, on this 26th day of September, 2025.

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| | |
|:---|:---|
| **WK KELLOGG CO SAVINGS AND INVESTMENT PLAN** | **WK KELLOGG CO SAVINGS AND INVESTMENT PLAN** |
| By: | /s/ Julia Santner |
|  | Julia Santner |
|  | Chairperson of Administrative Committee |

---

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| | |
|:---|:---|
| **KELLOGG COMPANY BAKERY, CONFECTIONERY, TOBACCO WORKERS AND GRAIN MILLERS SAVINGS AND INVESTMENT PLAN** | **KELLOGG COMPANY BAKERY, CONFECTIONERY, TOBACCO WORKERS AND GRAIN MILLERS SAVINGS AND INVESTMENT PLAN** |
| By: | /s/ Julia Santner |
|  | Julia Santner |
|  | Chairperson of Administrative Committee |

---

No other person is required to sign the Post-Effective Amendments in reliance on Rule 478 under the Securities Act of 1933, as amended.