# EDGAR Filing Document

**Accession Number:** 0000075252
**File Stem:** 0001104659-26-061906
**Filing Date:** 2026-5
**Character Count:** 20782
**Document Hash:** 3f2d3e224b2235a84f6b1aa6990e34a3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-061906.hdr.sgml**: 20260515

**ACCESSION NUMBER**: 0001104659-26-061906

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260515

**DATE AS OF CHANGE**: 20260515

**EFFECTIVENESS DATE**: 20260515

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ACCENDRA HEALTH INC/VA/
- **CENTRAL INDEX KEY:** 0000075252
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES [5047]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 541701843
- **STATE OF INCORPORATION:** VA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295922
- **FILM NUMBER:** 26982653

**BUSINESS ADDRESS:**
- **STREET 1:** 4435 WATERFRONT DRIVE
- **STREET 2:** SUITE 300
- **CITY:** GLEN ALLEN
- **STATE:** VA
- **BUSINESS PHONE:** 8042774304

**MAIL ADDRESS:**
- **STREET 1:** 4435 WATERFRONT DRIVE
- **STREET 2:** SUITE 300
- **CITY:** GLEN ALLEN
- **STATE:** VA

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OWENS & MINOR INC/VA/
- **DATE OF NAME CHANGE:** 19940719

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** O&M HOLDING INC
- **DATE OF NAME CHANGE:** 19940504

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** OWENS & MINOR INC
- **DATE OF NAME CHANGE:** 19920703

**As filed with the Securities and Exchange Commission on May 15, 2026**<br>**No. 333-**<br>

#### UNITED STATES <br> SECURITIES AND EXCHANGE COMMISSION <br> Washington, D.C. 20549

#### FORM S-8 <br> REGISTRATION STATEMENT <br> UNDER THE SECURITIES ACT OF 1933

#### ACCENDRA HEALTH, INC. <br> (Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Virginia** | **54-1701843** |
| **(State or other jurisdiction of<br>incorporation or organization)** | **(IRS Employer<br>Identification No.)** |
| **4435 Waterfront Drive, Suite 300 Glen Allen, Virginia** | **23060** |
| **(Address of principal executive offices)** | **(Zip Code)** |

---

#### ACCENDRA HEALTH, INC. AMENDED AND RESTATED 2023 OMNIBUS INCENTIVE PLAN

#### (Full title of the plan)

#### Heath Galloway

#### Executive Vice President, General Counsel and Corporate Secretary

#### 4435 Waterfront Drive, Suite 300

#### Glen Allen, Virginia 23060

#### (Name and address of agent for service)
(804) 277-4304

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

*It is respectfully requested that the Commission send copies of all notices, orders and communications to:*

#### Jennifer L. Lee, P.C.

#### Sarah Lipinski

#### Kirkland & Ellis LLP

#### 601 Lexington Avenue

#### New York, New York 10022
(212) 446-4800

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.

---

| | | | |
|:---|:---|:---|:---|
| 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. ☐

------

#### PART I
On May 11, 2023, the shareholders of Accendra Health, Inc. (f/k/a Owens & Minor, Inc.) (the "**Company**" or the "**Registrant**") approved the Owens & Minor, Inc. 2023 Omnibus Incentive Plan ("**2023 Plan**") and, (i) on May 12, 2023, the Registrant filed a Registration Statement on Form S-8, File No. [333-271859](https://www.sec.gov/Archives/edgar/data/75252/000007525223000028/forms-82023.htm) (the "**Initial Registration Statement**") registering 4,800,000 shares of Common Stock, $2.00 par value (the "**Common Stock**") of the Registrant available for issuance to eligible persons under the 2023 Plan and (ii) on May 10, 2024, the Registrant filed a Registration Statement on Form S-8, File No. [333-279297](https://www.sec.gov/Archives/edgar/data/75252/000155837024007698/tmb-20240510xs8.htm) (together with the Initial Registration Statement, the "**Prior Registration Statement**") registering 2,150,000 shares of Common Stock. The contents of the Prior Registration Statement are hereby incorporated by reference.

On May 14, 2026, the Registrant's shareholders approved the Accendra Health, Inc. Amended and Restated 2023 Omnibus Incentive Plan (the **"Amended and Restated Plan**") in order to: (i) increase the number of shares of Common Stock reserved for issuance under the 2023 Plan by 2,340,000 shares of Common Stock, (ii) increase the aggregate number of shares of Common Stock that may be issued or used with respect to incentive stock options by 2,340,000 shares of Common Stock, (iii) remove the ability to make exceptions to the annual limit on non-employee director compensation and (iv) change references to the Company's name from Owens & Minor, Inc. to Accendra Health, Inc. (the "**Amendments**"). Other than the Amendments, no material changes were made to the 2023 Plan.

This registration statement on Form S-8 (this "**Registration Statement**") is being filed for the purpose of registering an aggregate of 2,691,000 shares of Common Stock of the Company available for issuance to eligible persons under the Amended and Restated Plan. The information required by Item 1 and Item 2 of Part I of Form S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act of 1933, as amended (the "**Securities Act**") and the introductory note to Part I of Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Amended and Restated Plan covered by this Registration Statement as required by Rule 428(b)(1).

------

#### PART II

#### INFORMATION REQUIRED IN THE REGISTRATION STATEMENT

#### Item 8. Exhibits.

---

| | |
|:---|:---|
| &nbsp;&nbsp;**Exhibit <br>Number** | &nbsp;&nbsp;**<br>Description** |
| &nbsp;&nbsp;4.1 | &nbsp;&nbsp;[Composite Amended and Restated Articles of Incorporation of Accendra Health, Inc. (incorporated herein by reference to Exhibit 3.1 to our Quarterly Report on Form 10-Q, filed on May 11, 2026)](https://www.sec.gov/Archives/edgar/data/75252/000110465926058465/ach-20260331xex3d1.htm) |
| &nbsp;&nbsp;4.2 | &nbsp;&nbsp;[Amended and Restated Bylaws of Accendra Health, Inc. effective December 31, 2025 (incorporated herein by reference to Exhibit 3.2 to our Current Report on Form 8-K, filed on December 31, 2025)](https://www.sec.gov/Archives/edgar/data/75252/000119312525338325/d36369dex32.htm) |
| &nbsp;&nbsp;5.1 | &nbsp;&nbsp;[Opinion of McGuireWoods LLP as to the legality of the securities being registered (filed herewith)](ach-20260515xex5d1.htm) |
| &nbsp;&nbsp;23.1 | &nbsp;&nbsp;[Consent of McGuireWoods LLP (included in Exhibit 5.1)](ach-20260515xex5d1.htm) |
| &nbsp;&nbsp;23.2 | &nbsp;&nbsp;[Consent of KPMG LLP (filed herewith)](ach-20260515xex23d2.htm) |
| &nbsp;&nbsp;24.1 | &nbsp;&nbsp;[Powers of Attorney (included in the signature pages hereof)](#Poa) |
| &nbsp;&nbsp;99.1 | &nbsp;&nbsp;[Accendra Health, Inc. Amended and Restated 2023 Omnibus Incentive Plan (incorporated herein by reference to Appendix A to our Definitive Proxy Statement filed on April 2, 2026)](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000075252/000110465926038823/ach-20260514xdef14a.htm#AnnexA_168102) |
| &nbsp;&nbsp;107 | &nbsp;&nbsp;[Filing Fees Table (filed herewith)](ach-20260515xexfees.htm) |

---

------

#### 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 this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Glen Allen, Commonwealth of Virginia, on May 15, 2026.**

#### ACCENDRA HEALTH, INC.

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;By: | &nbsp;&nbsp;/s/ Heath H. Galloway | &nbsp;&nbsp;/s/ Heath H. Galloway |
|  | &nbsp;&nbsp;Name: | &nbsp;&nbsp;Heath H. Galloway |
|  | &nbsp;&nbsp;Title: | &nbsp;&nbsp;Executive Vice President, General Counsel and Corporate Secretary |

---

#### POWER OF A TTORNEY
Each of the undersigned hereby constitutes and appoints Edward A. Pesicka, Jonathan A. Leon and Heath H. Galloway, and each of them individually, as their true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for them and in their names, places and steads, in any and all capacities, in connection with this Registration Statement, including to sign in the name and on behalf of such persons any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the 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 connection therewith, as fully to all intents and purposes as they might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the date indicated.

------

---

| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Signature** | &nbsp;&nbsp;**Title** | &nbsp;&nbsp;**Date** |
| &nbsp;&nbsp;/s/ Edward A. Pesicka<br>Edward A. Pesicka | &nbsp;&nbsp;President and Chief Executive Officer and Director (Principal Executive Officer) | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Jonathan A. Leon<br>Jonathan A. Leon | &nbsp;&nbsp;Executive Vice President and Chief Financial Officer (Principal Financial Officer) | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Mark A. Beck<br>Mark A. Beck | &nbsp;&nbsp;Chair of the Board of Directors | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Gwendolyn M. Bingham<br>Gwendolyn M. Bingham | &nbsp;&nbsp;Director | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Kenneth Gardner-Smith<br>Kenneth Gardner-Smith | &nbsp;&nbsp;Director | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Stephen W. Klemash<br>Stephen W. Klemash | &nbsp;&nbsp;Director | &nbsp;&nbsp;May 15, 2026 |
| &nbsp;&nbsp;/s/ Teresa L. Kline<br>Teresa L. Kline | &nbsp;&nbsp;Director | &nbsp;&nbsp;May 15, 2026 |

---

------

## Exhibit 5.1

---

| | | |
|:---|:---|:---|
| **E**<br>|  |  |
| <br>![Graphic](ach-20260515xex5d1001.jpg)<br>| <br>**McGuireWoods LLP**<br>Gateway Plaza<br>800 East Canal Street<br>Richmond, VA 23219-3916<br>Phone: 804.775.1000<br>Fax: 804.775.1061<br>www.mcguirewoods.com<br>| **Exhibit 5.1**<br>|

---

May 15, 2026

Accendra Health, Inc.

4435 Waterfront Drive

Suite 300

Glen Allen, Virginia 23060

**Accendra Health, Inc.**

**Registration Statement on Form S-8**

Ladies and Gentlemen:

We have acted as special Virginia counsel to Accendra Health, Inc., a Virginia corporation (the "Company"), in connection with the preparation and filing of a Registration Statement on Form S-8 (the "Registration Statement") that is being filed on the date hereof with the Securities and Exchange Commission (the "SEC") by the Company pursuant to the Securities Act of 1933, as amended (the "Securities Act"), relating to the registration of an aggregate of 2,691,000 shares of the Company's common stock, $2.00 par value per share (the "Shares"), issuable pursuant to Accendra Health, Inc. Amended and Restated 2023 Omnibus Incentive Plan (the "Plan"). This opinion letter is being furnished in accordance with the requirements of Item 8(a) of Form S-8 and Item 601(b)(5)(i) of Regulation S-K.

In rendering the opinions set forth below, we have examined such corporate records, certificates of officers of the Company and of public officials, and other instruments and documents as we have considered necessary, including (i) the Registration Statement, (ii) the Company's Amended and Restated Articles of Incorporation, (iii) the Company's Amended and Restated Bylaws, (iv) resolutions of the Company's Board of Directors approving the Plan and authorizing the registration and issuance of the Shares pursuant to the Plan, (v) the Plan and (vi) a certificate, dated May 15, 2026, issued by the Clerk of the State Corporation Commission of the Commonwealth of Virginia, attesting to the corporate status of the Company in the Commonwealth of Virginia. In our examination, we have assumed the genuineness of all signatures, the legal capacity and competency of all natural persons, the authenticity of all documents submitted to us as originals and the conformity to original documents of all documents submitted to us as copies and, to the extent we have received and relied upon certificates of the Company or authorized representatives thereof and certificates and assurances from public officials, all of such certificates, representations and assurances are accurate with respect to factual matters.

Based on and subject to the foregoing and the exclusions, qualifications, limitations and other assumptions set forth in this opinion letter, we are of the opinion that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.The Company is a corporation validly existing and in good standing under the laws of the Commonwealth of Virginia.

Atlanta \| Austin \| Baltimore \| Charlotte \| Charlottesville \| Chicago \| Dallas \| Houston \| Jacksonville \| London \| Los Angeles - Century City

Los Angeles - Downtown \| New York \| Norfolk \| Pittsburgh \| Raleigh \| Richmond \| San Francisco \| Tysons \| Washington, D.C.

------

Accendra Health, Inc.

May 15, 2026

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.The Shares have been validly authorized and, when issued and paid for in accordance with and upon the terms and conditions of the Plan and any award agreement entered into under the Plan, the Shares will be validly issued, fully paid and non-assessable.

We do not purport to express an opinion on any laws other than those of the Commonwealth of Virginia.

The foregoing opinions are being furnished only for the purpose referred to in the first paragraph of this opinion letter. Our opinions are based on statutes, regulations and administrative and judicial interpretations that are subject to change. We undertake no responsibility to update or supplement these opinions subsequent to the effective date of the Registration Statement. We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving this consent, we do not admit that we are within the category of persons whose consent is required by Section 7 of the Securities Act or the rules and regulations of the SEC promulgated thereunder.

Very truly yours,

/s/ McGuireWoods LLP

------

## Exhibit 23.2

Exhibit 23.2

**Consent of Independent Registered Public Accounting Firm**

We consent to the use of our reports dated February 20, 2026, with respect to the consolidated financial statements of Accendra Health, Inc., and the effectiveness of internal control over financial reporting, incorporated herein by reference.

/s/ KPMG LLP

Richmond, Virginia<br>May 15, 2026

------

## Ex-Filing

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

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| |
|:---|
| &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; **ACCENDRA HEALTH INC/VA/**  |

---

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &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, $2.00 par value per share | Other | 2691000 | $3.18 | $8557380.00 | 0.0001381 | $1181.77 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $8557380.00  |  | $1181.77  |
| 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:  |  |  |  | $1181.77  |

---

&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> In accordance with Rules 457(c) and 457(h) under the Securities Act solely for the purpose of calculating the registration fee on the basis of the average of the high and low prices of the Registrant's common stock, $2.00 par value per share (the "Common Stock") as reported on the New York Stock Exchange on May 13, 2026. Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (the "Registration Statement") shall also cover any additional shares of Common Stock, that become issuable under the Accendra Health, Inc. Amended and Restated 2023 Omnibus Incentive Plan (the "Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction. This Registration Statement covers 351,000 additional shares of Common Stock, which are issuable pursuant to the Plan, which shares consist of shares of Common Stock reserved and available for delivery with respect to awards under the Plan and additional shares of Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the terms and conditions of the Plan.

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

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