# EDGAR Filing Document

**Accession Number:** 0001774675
**File Stem:** 0001437749-26-022150
**Filing Date:** 2026-6
**Character Count:** 26441
**Document Hash:** 6fb4aadc93c4915694fd57813a6bfb7e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-022150.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0001437749-26-022150

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**REFERENCES 429**: 333-258867

**REFERENCES 429**: 333-265182

**REFERENCES 429**: 333-271269

**REFERENCES 429**: 333-278684

**REFERENCES 429**: 333-280917

**REFERENCES 429**: 333-286523

**REFERENCES 429**: 333-294913

**FILED AS OF DATE**: 20260630

**DATE AS OF CHANGE**: 20260630

**EFFECTIVENESS DATE**: 20260630

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Skillsoft Corp.
- **CENTRAL INDEX KEY:** 0001774675
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 834388331
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-297160
- **FILM NUMBER:** 261140828

**BUSINESS ADDRESS:**
- **STREET 1:** 300 INNOVATIVE WAY
- **STREET 2:** SUITE 2210
- **CITY:** NASHUA
- **STATE:** NH
- **ZIP:** 03062
- **BUSINESS PHONE:** 603-821-3902

**MAIL ADDRESS:**
- **STREET 1:** 300 INNOVATIVE WAY
- **STREET 2:** SUITE 2210
- **CITY:** NASHUA
- **STATE:** NH
- **ZIP:** 03062

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Churchill Capital Corp II
- **DATE OF NAME CHANGE:** 20190502

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Hornblower Acquisition Corp
- **DATE OF NAME CHANGE:** 20190423

**As filed with the U.S. Securities and Exchange Commission on June 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***

------

**Skillsoft Corp.** 

**(Exact name of registrant as specified in its charter)**

------

---

| | |
|:---|:---|
| **Delaware** | **83-4388331** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification Number)** |

---

**300 Innovative Way, Suite 2210**

**Nashua, NH 03062**

**(Address of principal executive offices) (Zip Code)** 

**Skillsoft Corp. 2020 Omnibus Incentive Plan**

**(Full title of the plan)** 

**Ronald Kisling**

**Chief Financial Officer**

**300 Innovative Way, Suite 2210**

**Nashua, NH 03062**

**(603) 324-3000**

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

***Copies to:***

**Carlyn Williams**

**Arnold & Porter Kaye Scholer LLP**

**1144 Fifteenth Street**

**Denver, CO 80202-2848**

**(303) 836-1000**

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**

Pursuant to General Instruction E of Form S-8, Skillsoft Corp. (the "Registrant" or the "Company") is filing this registration statement on Form S-8 (this "Registration Statement") with the U.S. Securities and Exchange Commission (the "SEC") for the purpose of registering an additional 996,900 shares (the "Shares") of the Company's Class A common stock, par value $0.0001 per share ("Common Stock"), that may be issued to participants under the Company's 2020 Omnibus Incentive Plan, as amended by the First Amendment thereto, and as further amended by the Second Amendment (the "Second Amendment") thereto (as so amended, the "2020 Plan"). The Second Amendment, which increased the number of shares of Common Stock available for issuance under the 2020 Plan by 550,000 shares, was approved by the Registrant's stockholders at its 2026 Annual Meeting of Stockholders held on June 25, 2026.

The Shares are being registered in addition to the following shares previously reserved for issuance under the 2020 Plan: (a) 13,105,902 shares registered on that registration statement on Form S-8 filed with the SEC on August 17, 2021 (File No. 333-258867); (b) 10,211,499 shares registered on that registration statement on Form S-8 filed with the SEC on May 24, 2022 (File No. 333-265182); (c) 12,353,687 shares registered on that registration statement on Form S-8 filed with the SEC on April 14, 2023 (File No. 333-271269); (d) 579,647 shares registered on that registration statement on Form S-8 filed with the SEC on April 15, 2024 (File No. 333-278684); (e) 1,100,000 shares registered on that registration statement on Form S-8 filed with the SEC on July 19, 2024 (File No. 333-280917); (f) 667,340 shares registered on that registration statement on Form S-8 filed with the SEC on April 14, 2025 (File No. 333-286523); and (g) 933,491 shares registered on that registration statement on Form S-8 filed with the SEC on April 7, 2026 (File No. 333-294913) (collectively, the "Prior Registration Statements").

The Shares consist of (i) an additional 550,000 shares of Common Stock reserved for issuance under the 2020 Plan pursuant to the Second Amendment, and (ii) 446,900 shares of Common Stock that have or may become available for issuance under the 2020 Plan pursuant to the share counting, share recycling and other terms and conditions thereof. Other than the 550,000 shares of Common Stock that have become available for issuance pursuant to Second Amendment, the Shares registered by this Registration Statement do not represent an increase in the number of shares previously reserved for issuance under the 2020 Plan.

This Registration Statement relates to securities of the same class as to which the Prior Registration Statements relate and hereby incorporates by reference the contents of the Prior Registration Statements, except to the extent amended or superseded by the information set forth herein, or by any subsequently filed document that is incorporated by reference herein or therein.

------

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

Item 3. <u>Incorporation of Documents by Reference</u>.

The following documents filed by the Registrant with the SEC under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference into this Registration Statement (in each case excluding any information furnished pursuant to Item 2.02 or Item 7.01 (and related exhibits) on any Current Report on Form 8-K listed below):

(a) [The Registrant's Annual Report on Form 10-K for the fiscal year ended January 31, 2026, filed with the SEC on April 7, 2026](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926011602/skil20260131_10k.htm) (including information specifically incorporated by reference therein from the Company's [definitive proxy statement on Schedule 14A filed with the SEC on May 8, 2026](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926015925/skil20260423_def14a.htm));

(b) [The Registrant's Current Report on Form 8-K, filed with the SEC on March 30, 2026;](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926010355/skil20260327_8k.htm)

(c) [The Registrant's Current Report on Form 8-K, filed with the SEC on March 31, 2026;](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926010495/skil20260330_8k.htm)

(d) The Registrant's [Current Report on Form 8-K](http://www.sec.gov/Archives/edgar/data/1774675/000143774926017991/skil20260520_8k.htm) filed with the SEC on May 21, 2026, and the additional [Current Report on Form 8-K](http://www.sec.gov/Archives/edgar/data/1774675/000143774926017992/skil20260520c_8k.htm) also filed by the Registrant on May 21, 2026;

(e) [The Registrant's Quarterly Report on Form 10-Q filed with the SEC on June 9, 2026;](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926019986/skil20260430_10q.htm)

(f) [The Registrant's Current Report on Form 8-K, filed with the SEC on June 30, 2026](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926022146/skil20260629_8k.htm) ; and

(g) The description of the Registrant's Class A common stock contained in the Registration Statement on [Form 8-A (File No. 001-38960)](http://www.sec.gov/Archives/edgar/data/1774675/000114420419032363/tv524215_8a12b.htm) filed June 26, 2019, pursuant to Section 12(b) of the Exchange Act, as updated by the description of the Registrant's Class A common stock in the Description of Securities filed as [Exhibit 4.1](http://www.sec.gov/Archives/edgar/data/1774675/000143774924012054/ex_648662.htm) to the Registrant's Annual Report on Form 10-K for the fiscal year ended January 31, 2026, including any amendments or reports filed for the purpose of updating such description.

All documents subsequently filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act prior to the filing of a post-effective amendment to the Registration Statement which indicates that all of the shares registered hereunder have been sold or which deregisters all of such shares then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the respective dates of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with SEC rules shall not be deemed incorporated by reference into this Registration Statement, including any information furnished pursuant to Item 2.02 or Item 7.01 (or related exhibits) of any Current Report on Form 8-K. 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 other subsequently filed document that also is or is deemed to be incorporated by reference herein, modifies or supersedes such earlier 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. <u>Exhibits</u>.

**Exhibit Index**

---

| | |
|:---|:---|
| **Exhibit** <br> **Number** | **Description** |
| 4.1 | [Second Amended and Restated Certificate of Incorporation of Skillsoft Corp., as amended (incorporated by reference to Exhibit 3.1 to the Registrant's Annual Report on Form 10-K filed with the SEC on April 15, 2024).](http://www.sec.gov/Archives/edgar/data/1774675/000143774924012054/ex_648663.htm) |
| 4.2 | [Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Skillsoft Corp. (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on July 24, 2023).](http://www.sec.gov/Archives/edgar/data/1774675/000143774923020549/ex_546804.htm) |
| 4.3 | [Certificate of Amendment to the Second Amended and Restated Certificate of Incorporation of Skillsoft Corp. (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on September 29, 2023).](http://www.sec.gov/Archives/edgar/data/1774675/000143774923027193/ex_573504.htm) |
| 4.4 | [Amended and Restated Bylaws of Skillsoft Corp. (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed with the SEC on June 17, 2021).](http://www.sec.gov/Archives/edgar/data/1774675/000110465921082714/tm2119761d3_ex3-2.htm) |
| 4.5 | [Specimen Class A Common Stock Certificate (incorporated by reference to Exhibit 4.2 to the Registrant's Annual Report on Form 10-K filed with the SEC on April 14, 2023).](http://www.sec.gov/Archives/edgar/data/1774675/000143774923010319/ex_500646.htm) |
| 5.1\* | [Opinion of Arnold & Porter Kaye Scholer LLP.](ex_981699.htm) |
| 10.1 | [Skillsoft Corp. 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.12 to the Registration Statement on Form S-1 (File No. 333-257718) filed by the Registrant on July 6, 2021).](http://www.sec.gov/Archives/edgar/data/1774675/000110465921089473/tm2121138d3_10-12.htm) |
| 10.2 | [First Amendment to Skillsoft Corp. 2020 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K filed with the SEC on July 19, 2024).](http://www.sec.gov/Archives/edgar/data/1774675/000143774924023085/ex_700319.htm) |
| 10.3 | [Second Amendment to Skillsoft Corp. 2020 Omnibus Incentive Plan (incorporated by reference to Appendix B to the Company's Definitive Proxy Statement on Schedule 14A (File No. 001-38960) filed with the SEC on May 8, 2026).](http://www.sec.gov/ix?doc=/Archives/edgar/data/0001774675/000143774926015925/skil20260423_def14a.htm#appendix_b) |
| 23.1\* | [Consent of Ernst & Young LLP.](ex_981694.htm) |
| 23.2\* | [Consent of Arnold & Porter Kaye Scholer LLP (included as part of Exhibit 5.1).](ex_981699.htm) |
| 24.1\* | [Power of Attorney (included in signature pages of this Registration Statement)](#poa) |
| 107\* | [Filing Fee Table](ex_981676.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 the City of Nashua, State of New Hampshire, on this 30th day of June, 2026.

---

| | |
|:---|:---|
| **SKILLSOFT CORP.** | **SKILLSOFT CORP.** |
| By: | /s/ Ronald Kisling |
|  | Ronald Kisling, *Chief Financial Officer* |

---

**POWER OF ATTORNEY** 

**KNOW ALL PERSONS BY THESE PRESENTS**, that each person whose signature appears below constitutes and appoints Ronald W. Hovsepian and Ronald Kisling, and each of them, individually, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign the Registration Statement on Form S-8 of Skillsoft Corp., and any or all supplements and amendments (including post-effective amendments) thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite or necessary to be done in connection therewith 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 all that said attorneys-in-fact and agents, or their substitute or substitutes, 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 on Form S-8 has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Ronald W. Hovsepian | Chief Executive Officer and Director | June 30, 2026 |
| Ronald W. Hovsepian | (*Principal Executive Officer*) |  |
| /s/ Ronald Kisling | Chief Financial Officer | June 30, 2026 |
| Ronald Kisling | *(Principal Financial Officer)* |  |
| /s/ Keith Swiniarski | Chief Accounting Officer | June 30, 2026 |
| Keith Swiniarski | *(Principal Accounting Officer)* |  |
| /s/ Helena B. Foulkes | Director | June 30, 2026 |
| Helena B. Foulkes |  |  |
| /s/ Jim Frankola | Director | June 30, 2026 |
| Jim Frankola |  |  |
| /s/ Arthur W. Gilliland | Director | June 30, 2026 |
| Arthur W. Gilliland |  |  |
| /s/ Michael S. Klein | Director | June 30, 2026 |
| Michael S. Klein |  |  |
| /s/ Karen G. Mills | Director | June 30, 2026 |
| Karen G. Mills |  |  |
| /s/ Denis Nikolaev | Director | June 30, 2026 |
| Denis Nikolaev |  |  |
| /s/ Paul Peake | Director | June 30, 2026 |
| Paul Peake |  |  |
| /s/ Peter Schmitt | Director | June 30, 2026 |
| Peter Schmitt |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![skil20260626_s8img001.jpg](skil20260626_s8img001.jpg)

June 30, 2026

Skillsoft Corp.

300 Innovative Way, Suite 2210

Nashua, NH 03062

Re: Skillsoft - Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as special counsel to Skillsoft Corp., a corporation organized under the laws of Delaware (the "**Company**"), in connection with the preparation of the Company's registration statement on Form S-8 (the "**Registration Statement**") to be filed with the U.S. Securities and Exchange Commission (the "**Commission**") on or about the date hereof, relating to the registration under the Securities Act of 1933, as amended (the "**Securities Act**"), of an additional 996,900 shares (the "**Shares**") of the Company's Class A Common Stock, par value $0.0001 per share, reserved for issuance pursuant to the Company's 2020 Omnibus Incentive Plan, as amended (the "**Plan**").

This opinion letter is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K promulgated under the Securities Act.

In rendering the opinions set forth below, we have examined and relied upon such certificates, corporate records, agreements, instruments and other documents, and examined such matters of law, that we considered necessary or appropriate as a basis for the opinions. In our examination, we have assumed the legal capacity of all natural persons, the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified or photostatic copies, the authenticity of the originals of such latter documents, that all parties to such documents (other than the Company) had the power, corporate or other, to enter into and perform all obligations thereunder, that all such documents have been duly authorized by all requisite action, corporate or other, and duly executed and delivered by all parties thereto (other than the Company) and that all such documents constitute the valid and binding obligation of each party thereto (other than the Company) enforceable against each such party in accordance with their terms. As to any facts material to the opinions expressed herein that we did not independently establish or verify, we have relied upon oral or written statements and representations of officers and other representatives of the Company and others.

![skil20260626_s8img002.jpg](skil20260626_s8img002.jpg)

------

![skil20260626_s8img003.jpg](skil20260626_s8img003.jpg)

Based upon the foregoing and subject to the assumptions, qualifications and limitations set forth herein, we are of the opinion that the Shares have been duly authorized, and when duly issued and delivered by the Company in connection with awards granted under the Plan in accordance with the terms and conditions set forth in the Plan, subject to the full payment of the exercise price therefor (if any), the Shares will be validly issued, fully paid and non-assessable.

The opinions expressed herein are based solely upon the General Corporation Law of the State of Delaware (including the statutory provisions contained therein, the applicable rules and regulations underlying these provisions and reported judicial decisions interpreting the foregoing). We express no opinion herein as to any other laws, statutes, rules, regulations or ordinances.

The opinions set forth above are limited to the matters expressly set forth herein, and no opinion is implied or may be inferred beyond the matters expressly stated. The foregoing opinions are rendered as of the date hereof, and we assume no obligation to update such opinions to reflect any acts, events, facts or circumstances occurring after the date hereof or which may hereafter come to our attention, or any change in the law which may hereafter occur.

We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not thereby admit that we are experts within the meaning of the Securities Act or the rules and regulations of the Commission or that this consent is required by Section 7 of the Securities Act.

Very truly yours,<br>/s/ Arnold & Porter Kaye Scholer LLP<br>

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2020 Omnibus Incentive Plan of Skillsoft Corp. of our reports dated April 7, 2026, with respect to the consolidated financial statements of Skillsoft Corp. and the effectiveness of internal control over financial reporting of Skillsoft Corp. included in its Annual Report (Form 10-K) for the year ended January 31, 2026, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Boston, Massachusetts

June 30, 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; **Skillsoft Corp.**  |

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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 | Class A common stock, par value $0.0001 per share | Other | 996900 | $6.74 | $6719106.00 | 0.0001381 | $927.91 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $6719106.00  |  | $927.91  |
| 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:  |  |  |  | $927.91  |

---

&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> (1) Represents 996,900 shares of Class A common stock reserved for issuance under Skillsoft Corp.'s 2020 Omnibus Incentive Plan, as amended by the First Amendment thereto, and as further amended by the Second Amendment thereto (as amended, the "2020 Plan"), consisting of 550,000 additional shares reserved for issuance under the 2020 Plan pursuant to the Second Amendment thereto, and 446,900 shares that have or may become available again for issuance under the 2020 Plan pursuant to the share counting, share recycling and other terms and conditions thereof. Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act") there are also registered hereunder such indeterminate number of additional shares as may become available for issuance pursuant to the 2020 Plan as a result of the antidilution or other adjustment provisions contained therein, including stock splits, stock dividends, and other similar transactions. (2) Estimated in accordance with paragraphs (c) and (h) of Rule 457 of the Securities Act, based upon the average of the high and low prices of shares of the registrant's Class A common stock on June 25, 2026, as reported on the New York Stock Exchange.

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

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