# EDGAR Filing Document

**Accession Number:** 0001093691
**File Stem:** 0001104659-26-024688
**Filing Date:** 2026-3
**Character Count:** 20795
**Document Hash:** 6f7a6c2a8dc29e210954db365e07c8a0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-024688.hdr.sgml**: 20260306

**ACCESSION NUMBER**: 0001104659-26-024688

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260306

**DATE AS OF CHANGE**: 20260306

**EFFECTIVENESS DATE**: 20260306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PLUG POWER INC
- **CENTRAL INDEX KEY:** 0001093691
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTRICAL INDUSTRIAL APPARATUS [3620]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 223672377
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294091
- **FILM NUMBER:** 26730854

**BUSINESS ADDRESS:**
- **STREET 1:** 125 VISTA BOULEVARD
- **CITY:** SLINGERLANDS
- **STATE:** NY
- **ZIP:** 12159
- **BUSINESS PHONE:** 5187827700

**MAIL ADDRESS:**
- **STREET 1:** 125 VISTA BOULEVARD
- **CITY:** SLINGERLANDS
- **STATE:** NY
- **ZIP:** 12159

As filed with the Securities and Exchange Commission on March 6, 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**

**PLUG POWER INC.**

(Exact Name of Registrant as Specified in Its Charter)

---

| | |
|:---|:---|
| **Delaware** | **22-3672377** |
| (State or Other Jurisdiction of Incorporation or Organization) | (I.R.S. Employer Identification No.) |
| **125 Vista Boulevard<br> Slingerlands, NY** | **12159** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**Amendment No. 3 to the Plug Power Inc. 2021 Stock Option and Incentive Plan**

(Full Title of the Plan)

**Jose Luis Crespo**

**Chief Executive Officer and President**

**Plug Power Inc.**

**125 Vista Boulevard<br> Slingerlands, New York 12159**

(Name and Address of Agent For Service)

**(518) 782-7700**

(Telephone Number, Including Area Code, of Agent For Service)

**With a copy to:**

 **Audrey S. Leigh<br> Goodwin Procter LLP<br> 620 Eighth Avenue<br> New York, New York 10018<br> (212) 813-8800**

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 ◻ <br> Non-accelerated filer ◻ Smaller reporting company ◻ <br> 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**

**REGISTRATION OF ADDITIONAL SHARES**

This Registration Statement on Form S-8 is filed to register an additional 40,000,000 shares of common stock, par value $0.01 per share ("Common Stock"), of Plug Power Inc. (the "Registrant") authorized to be issued under the Plug Power Inc. 2021 Stock Option and Incentive Plan, as amended (the "2021 Plan"). The stockholders of the Registrant approved an amendment to the 2021 Plan on July 3, 2025 at the Registrant's 2025 Annual Meeting of Stockholders to, among other things, increase the number of shares of Common Stock available for issuance under the 2021 Plan. These additional shares of Common Stock are securities of the same class as other securities for which the Registration Statements on Forms S-8 (File No. File No. 333-274249, 333-267508 and File No. 333-258797) (the "Prior Registration Statements") were filed with the Securities and Exchange Commission (the "Commission") on August 29, 2023, September 20, 2022 and August 13, 2021, respectively. After giving effect to this Registration Statement, an aggregate of 91,400,000 shares of the Registrant's Common Stock have been registered for issuance under the 2021 Plan.

In accordance with General Instruction E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the Prior Registration Statements except as set forth below.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following documents filed by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference in this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the [Annual Report on Form 10-K for the year ended December 31, 2025 filed with the SEC on March 2, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926022286/plug-20251231x10k.htm);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the Current Reports on Form 8-K filed with the SEC on [January 6, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926001336/tm262057d1_8k.htm), [January 30, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926008732/tm264582d2_8k.htm), [February 5, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926010793/tm265369d1_8k.htm), [February 11, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926013537/tm264582d10_8k.htm), [February 13, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926014846/tm264582d11_8k.htm) and [February 26, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/1093691/000110465926020476/tm267395d1_8k.htm); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the description of the Registrant's common stock (filed as [Exhibit 4.13](https://www.sec.gov/Archives/edgar/data/1093691/000110465926022286/plug-20251231xex4d13.htm) to the Registrant's Form 10-K for the fiscal year ended December 31, 2025, filed with the SEC on March 2, 2026, including any amendments or reports filed for the purpose of updating such description);

In addition, all documents (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits filed on such form that are related to such items) subsequently filed with the Commission by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement which indicates that all securities offered herein have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such 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 8. Exhibits.**

See the Exhibit Index included herein for a list of exhibits filed as part of this Registration Statement, which Exhibit Index is incorporated herein by reference.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| <u>Number</u> | <u>Description</u> |
| [4.1](https://www.sec.gov/Archives/edgar/data/1093691/000119312521211982/d36268ddef14a.htm) | [2021 Stock Option and Incentive Plan (filed as Appendix B to Plug Power Inc.'s Schedule 14A Proxy Statement filed on July 9, 2021 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1093691/000119312521211982/d36268ddef14a.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1093691/000110465922054700/tm2214050-1_def14a.htm) | [Amendment No. 1 to the 2021 Stock Option and Incentive Plan (filed as Appendix A to Plug Power Inc.'s Schedule 14A Proxy Statement filed on May 2, 2022 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1093691/000110465922054700/tm2214050-1_def14a.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1093691/000110465923061040/tm232164-2_def14a.htm) | [Amendment No. 2 to the 2021 Stock Option and Incentive Plan (filed as Appendix A to Plug Power Inc.'s Schedule 14A Proxy Statement filed on May 16, 2023 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1093691/000110465923061040/tm232164-2_def14a.htm) |
| [4.4](https://www.sec.gov/Archives/edgar/data/1093691/000110465925057632/tm252490-3_def14a.htm#tAPPE) | [Amendment No. 3 to the 2021 Stock Option and Incentive Plan (filed as Appendix E to Plug Power Inc.'s Schedule 14A Proxy Statement filed on June 9, 2025 and incorporated by reference herein)](https://www.sec.gov/Archives/edgar/data/1093691/000110465925057632/tm252490-3_def14a.htm#tAPPE) |
| [5.1\*](tm268087d1_ex5-1.htm) | [Opinion of Goodwin Procter LLP as to the legality of the securities being registered](tm268087d1_ex5-1.htm) |
| [23.1\*](tm268087d1_ex23-1.htm) | [Consent of Deloitte & Touche LLP](tm268087d1_ex23-1.htm) |
| [23.2\*](tm268087d1_ex5-1.htm) | [Consent of Goodwin Procter LLP (included in Exhibit 5.1)](tm268087d1_ex5-1.htm) |
| [24.1\*](#a_001) | [Power of Attorney (included as part of the signature page to this Registration Statement)](#a_001) |
| [107\*](tm268087d1_ex-filingfees.htm) | [Filing Fee Table](tm268087d1_ex-filingfees.htm) |

---

\*Filed herewith.

**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 Latham, New York, on this 6<sup>th</sup> day of March, 2026.

---

| | |
|:---|:---|
| PLUG POWER, INC. | PLUG POWER, INC. |
| By: | /s/Jose Luis Crespo |
|  | Jose Luis Crespo |
|  | Chief Executive Officer and President |

---

**POWER OF ATTORNEY AND SIGNATURES**

We, the undersigned officers and directors of Plug Power Inc., hereby severally constitute and appoint Jose Luis Crespo and Gerard L. Conway Jr., 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 Plug Power Inc. to comply with the provisions of the Securities Act of 1933, as amended, 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 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.

---

| | | |
|:---|:---|:---|
| **<u>Signature</u>** | **<u>Title</u>** | **<u>Date</u>** |
| /s/ Jose Luis Crespo | Chief Executive Officer, President and Director (Principal Executive Officer) | March 6, 2026 |
| Jose Luis Crespo |  |  |
| /s/ Paul Middleton | Chief Financial Officer and Chief Accounting Officer (Principal Financial Officer and Principal Accounting Officer) | March 6, 2026 |
| Paul Middleton |  |  |
| /s/ Colin Angle | Director | March 6, 2026 |
| Colin Angle |  |  |
| /s/ Mark J. Bonney | Director | March 6, 2026 |
| Mark J. Bonney |  |  |
| /s/ Maureen O. Helmer | Director | March 6, 2026 |
| Maureen O. Helmer |  |  |
| /s/ Patrick Joggerst | Director | March 6, 2026 |
| Patrick Joggerst |  |  |
| /s/ Gregory L. Kenausis | Director | March 6, 2026 |
| Gregory L. Kenausis |  |  |
| /s/ Kavita Mahtani | Director | March 6, 2026 |
| Kavita Mahtani |  |  |
| /s/ Andrew J. Marsh | Director | March 6, 2026 |
| Andrew J. Marsh |  |  |
| /s/ George C. McNamee | Director | March 6, 2026 |
| George C. McNamee |  |  |
| /s/ Gary K. Willis | Director | March 6, 2026 |
| Gary K. Willis |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| &nbsp;&nbsp;![](tm268087d1_ex5-1img001.jpg) | &nbsp;&nbsp;Goodwin Procter LLP<br> The New York Times Building<br> 620 Eighth Avenue<br> New York, NY 10018<br>goodwinlaw.com<br> +1 617 570 1000 |

---

March 6, 2026

Plug Power Inc.

125 Vista Boulevard<br> Slingerlands, New York 12159

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

Ladies and Gentlemen:

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 91,400,000 shares (the "Shares") of common stock, $0.01 par value per share ("Common Stock"), of Plug Power Inc., a Delaware corporation (the "Company"), that may be issued pursuant to the Company's 2021 Stock Option and Incentive Plan, as amended (the "Plan").

We have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinions 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 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 this Registration Statement on Form S-8 of our reports dated March 2, 2026 relating to the consolidated financial statements of Plug Power Inc. and subsidiaries, and the effectiveness of Plug Power Inc. and subsidiaries' internal control over financial reporting, appearing in the Annual Report on Form 10-K of Plug Power Inc. for the year ended December 31, 2025.

/s/ Deloitte & Touche LLP

Rochester, New York

March 6, 2026

## Ex-Filing

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

---

| |
|:---|
| &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; **PLUG POWER INC**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &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 | Common Stock, par value $0.01 per share | Other | 40000000 | $1.7825 | $71300000.00 | 0.0001381 | $9846.53 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $71300000.00  |  | $9846.53  |
| 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:  |  |  |  | $9846.53  |

---

&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> Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement shall also cover any additional shares of common stock, par value $0.01 per share ("Common Stock"), of Plug Power Inc. (the "Registrant"), which become issuable under the Plug Power Inc. 2021 Stock Option and Incentive Plan, as amended (the "2021 Plan"), by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock. This Registration Statement registers 40,000,000 additional shares of Common Stock newly authorized for issuance under the 2021 Plan. Shares available for issuance under the 2021 Plan were previously registered on Registration Statements on Form S-8, filed with the Securities and Exchange Commission on August 29, 2023 (File No. 333-274249), September 20, 2022 (File No. 333-267508) and August 13, 2021 (File No. 333-258797). The Proposed Maximum Offering Price Per Unit was estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act, and is based on the average of the high and low sales prices of the Registrant's common stock reported on the Nasdaq Capital Market on March 2, 2026, which date was within five business days prior to the filing of this Registration Statement.

---

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

---