# EDGAR Filing Document

**Accession Number:** 0001691221
**File Stem:** 0001493152-26-004475
**Filing Date:** 2026-1
**Character Count:** 20407
**Document Hash:** 413991e9346514484646615cdfb41278
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-004475.hdr.sgml**: 20260130

**ACCESSION NUMBER**: 0001493152-26-004475

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260130

**DATE AS OF CHANGE**: 20260130

**EFFECTIVENESS DATE**: 20260130

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Foresight Autonomous Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001691221
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293074
- **FILM NUMBER:** 26583267

**BUSINESS ADDRESS:**
- **STREET 1:** 7 GOLDA MEIR ST.,
- **CITY:** NESS ZIONA
- **STATE:** L3
- **ZIP:** 7403650
- **BUSINESS PHONE:** 972779709031

**MAIL ADDRESS:**
- **STREET 1:** 7 GOLDA MEIR ST.,
- **CITY:** NESS ZIONA
- **STATE:** L3
- **ZIP:** 7403650

**As filed with the Securities and Exchange Commission on January 30, 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**

**Foresight Autonomous Holdings Ltd.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **State of Israel** | **Not applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

**7 Golda Meir, Ness Ziona, 7414001 Israel**

(Address of Principal Executive Offices)

**Foresight Autonomous Holdings Ltd. 2024 Share Incentive Plan**

(Full title of the plan)

**Puglisi & Associates**

**850 Library Ave., Suite 204**

**Newark, DE 19711**

**302-738-6680**

(Name, address and telephone number of agent for service)

COPIES TO:

Oded Har-Even, Esq. Ron Ben-Bassat, Esq. Sullivan & Worcester LLP 1251 Avenue of the Americas New York, NY 10020 (212)-660-3000 Gregory Irgo, Adv. Ido Zaborof, Adv. Lipa Meir & Co 2 Weitzman St Tel Aviv 6423902, Israel (972) 3-607-0690

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 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**

The purpose of this Registration Statement on Form S-8, or the Registration Statement, is to register 30,000,000 additional Ordinary Shares of Foresight Autonomous Holdings Ltd., the "Registrant" or the "Company," to be reserved for issuance under the Foresight Autonomous Holdings Ltd. 2024 Share Incentive Plan, or the "Plan," which are in addition to the 9,428,571 Ordinary Shares under the Plan registered on the Company's Registration Statements on Form S-8 filed by the Registrant with the Securities and Exchange Commission, or the "Commission," on July 12, 2024 (Commission File No. 333- 280778), or the "Prior Registration Statement."

This Registration Statement relates to securities of the same class as those to which the Prior Registration Statement relates and is submitted in accordance with General Instruction E to Form S-8 regarding registration of Additional Securities. Pursuant to Instruction E of Form S-8, the content of the Prior Registration Statement is incorporated herein by reference and made part of this Registration Statement, except as amended hereby.

The increase in the number of Ordinary Shares authorized for issuance under the Plan was approved by the board of directors of the Company on January 21, 2026.

**PART I**

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

The documents containing the information required in Part I of this registration statement have been or will be sent or given to participating employees of the Plan as specified in Rule 428(b)(1) under the Securities Act of 1933, as amended, or the "Securities Act," in accordance with the rules and regulations of the United States Securities and Exchange Commission, or the "Commission." Such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The following additional documents, which have been filed by the Registrant with the Commission are incorporated by reference in and made a part of this Registration Statement, as of their respective dates:

&nbsp;&nbsp;&nbsp;&nbsp;(a) The
 Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1691221/000164117225000289/form20f.htm) for the year ended December 31, 2024, filed on March 24, 2025;

(b) The
 Registrant's Reports on Form 6-K furnished to the Commission on [March 28, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225001175/form6-k.htm) , [April 10, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225003529/form6-k.htm) , [May 14, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225010108/form6-k.htm) , [May 19, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225011385/form6-k.htm) (with respect to the first, second, and fourth paragraphs and the section entitled "Forward-Looking Statements" of the
 press release attached as Exhibit 99.1), [July 7, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225017935/form6-k.htm) , [July 9, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225018311/form6-k.htm) (with respect to the first five paragraphs and the section entitled
 "Forward-Looking Statements" of the press release attached as Exhibit 99.1), [July 18, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225020132/form6-k.htm) , [August 4, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225021999/form6-k.htm) (with respect
 to the first, third, fourth and fifth paragraphs and the section entitled "Forward-Looking Statements" of the press release
 attached as Exhibit 99.1), [August 11, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225022918/form6-k.htm) , [August 15, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225024445/form6-k.htm) , [August 18, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225024523/form6-k.htm) (with respect to the section titled "Second Quarter
 Corporate Highlights," the first two paragraphs of the section titled "First Half 2025 Corporate Highlights," the
 sections titled "Second Quarter 2025 Financial Results," "First Half 2025 Financial Results," "Balance
 Sheet Highlights," and "Forward-Looking Statements," and the GAAP financial statements in the press release attached
 as Exhibit 99.1, Exhibit 99.2 and Exhibit 99.3), [August 19, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000164117225024821/form6-ka.htm) , [August 26, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225012322/form6-k.htm) (with respect to the first two paragraphs and the
 section entitled "Forward-Looking Statements" of the press release attached as Exhibit 99.1), [September 2, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225012529/form6-k.htm) , [September 10, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225012959/form6-k.htm) , [November 10, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225021409/form6-k.htm) (with respect to the first four paragraphs and the section entitled "Forward-Looking Statements"
 of the press release attached as Exhibit 99.1), [November 20, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225024399/form6-k.htm) (with respect to the first five paragraphs and the section entitled
 "Forward-Looking Statements" of the press release attached as Exhibit 99.1), [November 21, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225024612/form6-k.htm) , [November 25, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225024973/form6-k.htm) and [December 4, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225026170/form6-k.htm) ; [December 23, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225028914/form6-k.htm) ; [December 29, 2025](https://www.sec.gov/Archives/edgar/data/1691221/000149315225029357/form6-k.htm) ; and [January 20, 2026](https://www.sec.gov/Archives/edgar/data/1691221/000149315226002769/form6-k.htm) ; and

(c) The
 description of the Company's Ordinary Shares and ADSs contained in the Company's registration statement on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1691221/000164117225000289/form20f.htm) (File No. 001-38094), filed under the Securities Exchange Act of 1934, as amended, or the Exchange Act, as amended by [Exhibit 2.2](https://www.sec.gov/Archives/edgar/data/1691221/000164117225000289/ex2-2.htm) to the 2024 Annual Report, and including any further amendment or report filed or to be filed for the purpose of updating such description.

In addition to the foregoing, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein, prior to the filing of a post-effective amendment which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be part hereof from the date of filing of such documents and reports.

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 herein, or in any subsequently filed document which also is or is deemed to be incorporated by reference, modifies or supersedes such statement. Any 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.**

---

| | |
|:---|:---|
| 4.1 | [Articles of Association of Foresight Autonomous Holdings Ltd. (unofficial English translation from Hebrew original), filed as part of Exhibit 99.1.1 to Form 6-K filed on August 16, 2019, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1691221/000121390019016163/f6k0819ex99-1i_foresight.htm) |
| 5.1\* | [Opinion of Lipa Meir & Co.](ex5-1.htm) |
| 23.1\* | [Consent of Brightman Almagor Zohar & Co. Certified Public Accountants A Firm in the Deloitte Global Network.](ex23-1.htm) |
| 23.2\* | [Consent of Lipa Meir & Co (included in the opinion filed as Exhibit 5.1 to this Registration Statement).](ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on signature page)](#jw_001) |
| 99.1 | [Foresight Autonomous Holdings Ltd. (2024) Share Incentive Plan, filed as Exhibit 99.1 to Form 6-K, filed on July 12, 2024, and incorporated herein by reference.](https://www.sec.gov/Archives/edgar/data/1691221/000149315224027056/ex99-1.htm) |
| 107\* | [Filing Fee Table](ex107.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 on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Ness Ziona, State of Israel, on January 30, 2026.

---

| | |
|:---|:---|
| **FORESIGHT AUTONOMOUS HOLDINGS LTD.** | **FORESIGHT AUTONOMOUS HOLDINGS LTD.** |
| By: | */s/ Haim Siboni* |
| Name: | Haim Siboni |
| Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY AND SIGNATURES**

We, the undersigned officers and directors of Foresight Autonomous Holdings Ltd., hereby severally constitute and appoint Haim Siboni and Eli Yoresh, and each of them individually, our true and lawful attorney to sign for us and in our names in the capacities indicated below any and all amendments or supplements, including any post-effective amendments, to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming our signatures to said amendments to this Registration Statement signed by our said attorney and all else that said attorney may lawfully do and cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement on Form S-8 has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Haim Siboni* | Chief Executive Officer and Chairman of the Board | January 30, 2026 |
| Haim Siboni | (principal executive officer) |  |
| */s/ Eli Yoresh* | Chief Financial Officer | January 30, 2026 |
| Eli Yoresh | (principal financial officer and principal accounting officer) |  |
| */s/ Ehud Aharoni* | Director | January 30, 2026 |
| Ehud Aharoni |  |  |
| */s/ Daniel Avidan* | Director | January 30, 2026 |
| Daniel Avidan |  |  |
| */s/ Zeev Levenberg* | Director | January 30, 2026 |
| Zeev Levenberg |  |  |
| */s/ Vered Raz-Avayo* | Director | January 30, 2026 |
| Vered Raz-Avayo |  |  |
| */s/ Moshe Scherf* | Director | January 30, 2026 |
| Moshe Scherf |  |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, as amended, the undersigned, Puglisi & Associates, the duly authorized representative in the United States of Foresight Autonomous Holdings Ltd., has signed this Registration Statement on Form S-8 on January 30, 2026.

---

| |
|:---|
| Puglisi & Associates |
| Authorized U.S. Representative |
| */s/ Donald J. Puglisi* |
| Donald J. Puglisi |
| Managing Director |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ex5-1_001.jpg)

January 30, 2026

Foresight Autonomous Holdings Ltd.

7 Golda Meir St.

Ness Ziona 7403650

<u>Israel</u>

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

Ladies and Gentlemen,

We refer to the Registration Statement on Form S-8 (the "**Registration Statement**") to be filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "**Act**"), on behalf of Foresight Autonomous Holdings Ltd. (the "**Company**"), relating to 30,000,000 of the Company's Ordinary Shares, no par value per share (the "**Shares**"), under the Foresight Autonomous Holdings Ltd. 2024 Share Incentive Plan (the "**Plan**").

We are members of the Israel Bar Association and we express no opinion as to any matter relating to the laws of any jurisdiction other than the laws of Israel.

In connection with this opinion, we have examined such corporate records, other documents, and such questions of Israeli law as we have considered necessary or appropriate. In such examination, we have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of documents submitted to us as certified or photostatic copies, the authenticity of the originals of such copies and the due constitution of the Board of Directors of the Company.

Based on the foregoing and subject to the qualifications stated herein, we advise you that in our opinion, the Shares issuable under the Plan have been duly authorized and, when issued and paid for in accordance with the terms of the Plan, will be validly issued, fully paid and non-assessable.

We hereby consent to the filing of this opinion as part of the Registration Statement. This consent is not to be construed as an admission that we are a person whose consent is required to be filed with the Registration Statement under the provisions of the Act.

---

| |
|:---|
| Very truly yours, |
| */s/ Lipa & Co* |
| Lipa & Co |

---

![](ex5-1_002.jpg)

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT**

**REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference to this Registration Statements on Form S-8 pertaining to the 2024 Share Incentive Plan, of our report dated March 24, 2025, relating to the financial statements of Foresight Autonomous Holdings Ltd. (the "Company") appearing in the Annual Report on Form 20-F of the Company for the year ended December 31, 2024.

*<u>/s/ Brightman Almagor Zohar & Co.</u>*

Brightman Almagor Zohar & Co.

Certified Public Accountants

A Firm in the Deloitte Global Network

Tel Aviv, Israel

January 30, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Tables**

**Form S-8**

(Form Type)

**Foresight Autonomous Holdings Ltd.**

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security<br> Type**  | **Security<br> Class Title**  | **Notes** | **Fee<br> Calculation<br> Rule**  | **Amount<br> Registered** | **Proposed<br> Maximum<br> Offering<br> Price Per<br> Share** | **Maximum<br> Aggregate<br> Offering<br> Price** | **Fee Rate** | **Amount of<br> Registration<br> Fee** |
| Equity | Ordinary Shares, no par value per share | (1) | Other | 30000000 | $0.0315 | $945000 | 0.00013810 | $130.50 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $945000 |  | 130.50 |
| 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: |  |  |  | $130.50 |

---

**Offering Note(s)**

(1) Pursuant
 to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also
 covers an indeterminate number of additional securities which may be offered and issued to prevent dilution resulting from stock
 splits, stock dividends, recapitalizations or similar transactions. The amount registered represents Ordinary Shares reserved for
 issuance upon the exercise of awards that may be granted under the plan to which this Registration Statement relates. The security
 class title is American Depository Shares, or ADSs, evidenced by American Depository Receipts, or ADRs, issuable upon deposit of
 Ordinary Shares, no par value, of Foresight Autonomous Holdings Ltd., are registered on a separate Registration Statement on Form
 F-6 (File No. 333-217881). Each ADS represents thirty (30) Ordinary Shares. The proposed maximum offering price per share is based
 on the number of Ordinary Shares which may be issued under the Registrant's 2024 Global Equity Incentive Plan that this Registration
 Statement on Form S-8 relates to and is estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the
 purpose of calculating the registration fee based upon the average of the high and low sales price of the ADSs as reported on the
 Nasdaq Capital Market on January 27, 2026.

N/A