# EDGAR Filing Document

**Accession Number:** 0001933567
**File Stem:** 0001493152-25-017425
**Filing Date:** 2025-10
**Character Count:** 21568
**Document Hash:** 9fe0a4be6eb6dc1957d0f5c5676d1905
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-017425.hdr.sgml**: 20251008

**ACCESSION NUMBER**: 0001493152-25-017425

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20251008

**DATE AS OF CHANGE**: 20251008

**EFFECTIVENESS DATE**: 20251008

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Neuraxis, INC
- **CENTRAL INDEX KEY:** 0001933567
- **STANDARD INDUSTRIAL CLASSIFICATION:** ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 455079684
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-290774
- **FILM NUMBER:** 251382432

**BUSINESS ADDRESS:**
- **STREET 1:** 11611 N. MERIDIAN ST
- **STREET 2:** SUITE 330
- **CITY:** CARMEL
- **STATE:** IN
- **ZIP:** 46032
- **BUSINESS PHONE:** (812) 689-0791

**MAIL ADDRESS:**
- **STREET 1:** 11611 N. MERIDIAN ST
- **STREET 2:** SUITE 330
- **CITY:** CARMEL
- **STATE:** IN
- **ZIP:** 46032

As filed with the Securities and Exchange Commission on October 8, 2025.

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER THE SECURITIES ACT OF 1933**

**NEURAXIS, INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **45-5079684** |
| (State or other jurisdiction of <br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

**11611 N. Meridian Street, Suite 330**

**Carmel, IN 46032**

**Telephone: (812) 689-0791**

(Address, including zip code and telephone number, including area code, of registrant's principal executive offices)

**NEURAXIS, INC. 2025 EMPLOYEE STOCK PURCHASE PLAN**

**NEURAXIS, INC. 2022 OMNIBUS SECURITIES AND INCENTIVE PLAN**

(Full title of the plan)

**Brian Carrico**

**Chief Executive Officer**

**Neuraxis, Inc.**

**11611 N. Meridian Street, Suite 330**

**Carmel, IN 46032**

**Telephone: (812) 689-0791**

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

**Copies to:**

**Joseph M. Lucosky, Esq.**

**Steven A. Lipstein, Esq.**

**Lucosky Brookman LLP**

**101 Wood Avenue South, 5th Floor**

**Woodbridge, NJ 08830**

**(732) 395-4496**

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. ☐

**PART I**

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

The information specified in Item 1 and Item 2 of Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (the "Registration Statement") in accordance with the provisions of Rule 428 under the Securities Act of 1933 (the "Securities Act") and the introductory note to Part I of Form S-8.

The document(s) containing the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) of the Securities Act. Such documents are not required to be, and are not, filed with the Securities and Exchange Commission (the "Commission") either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.

**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 are incorporated as of their respective dates in this Registration Statement by reference:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● Our Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/1933567/000149315225010984/form10-k.htm) for the year ended December 31, 2024, filed with the SEC on March 20, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● Our Quarterly Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1933567/000164117225009571/form10-q.htm) for the period ended March 31, 2025, filed with the SEC on May 12, 2025, and Quarterly Report on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/1933567/000164117225023100/form10-q.htm) for the period ended June 30, 2025, filed with the SEC on August 12, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● Our Current Reports on Form 8-K filed with the SEC on [May 21, 2025](https://www.sec.gov/Archives/edgar/data/1933567/000164117225011939/form8-k.htm), [May 22, 2025](https://www.sec.gov/Archives/edgar/data/1933567/000164117225011973/form8-k.htm), [July 3, 2025](https://www.sec.gov/Archives/edgar/data/1933567/000164117225017723/form8-k.htm) and [September 2, 2025](https://www.sec.gov/Archives/edgar/data/1933567/000164117225026158/form8-k.htm) (in each case, except for information contained therein which is furnished rather than filed); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● The description of our Common Stock contained in our registration statement on Form [8-A12B](https://www.sec.gov/Archives/edgar/data/1933567/000149315223027153/form8a-12b.htm) filed with the SEC on August 8, 2023.

All documents filed by the Registrant pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (excluding any portions thereof furnished by the Registrant, including information furnished under Item 2.02 and Item 7.01 and any exhibits relating to Item 2.02 or Item 7.01 furnished under Item 9.01 of Form 8-K and any certification required by 18 U.S.C. § 1350), subsequent to the filing of this Registration Statement and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date of filing 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 in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement.

**Item 4.** **Description of Securities.**

Not applicable.

**Item 5.** **Interests of Named Experts and Counsel.**

Not applicable.

**Item 6.** **Indemnification of Directors and Officers.**

Section 145(a) of the Delaware General Corporate Law (the "DGCL") provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation), because he or she is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding, if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his or her conduct was unlawful.

Section 145(b) of the DGCL provides, in general, that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys' fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation, except that no indemnification shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines that, despite the adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably entitled to indemnity for such expenses that the Court of Chancery or other adjudicating court shall deem proper.

Section 145(g) of the DGCL provides, in general, that a corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person in any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify the person against such liability under Section 145 of the DGCL.

Additionally, our bylaws eliminates our directors' liability to the fullest extent permitted under the DGCL. The DGCL provides that directors of a corporation will not be personally liable for monetary damages for breach of their fiduciary duties as directors, except for liability:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● for any transaction from which the director derives an improper personal benefit;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● for any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● for any unlawful payment of dividends or redemption of shares; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;● for any breach of a director's duty of loyalty to the corporation or its stockholders.

If the DGCL is amended to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of the Company's directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.

We are also expressly authorized to carry directors' and officers' insurance to protect our directors, officers, employees and agents against liabilities for actions taken in their capacities as directors and officers.

**Item 7.** **Exemption from Registration Claimed.**

Not applicable.

---

| | |
|:---|:---|
| **Item** **8.** | **Exhibits** |

---

The exhibits listed on the exhibit index at the end of this Registration Statement are included in this Registration Statement.

**EXHIBITS**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 5.1\* | [Opinion of Lucosky Brookman LLP, counsel to the Registrant](ex5-1.htm) |
| 23.1\* | [Consent of Rosenberg Rich Baker Berman, P.A., Independent Registered Public Accounting Firm for the Registrant](ex23-1.htm) |
| 23.3\* | [Consent of Lucosky Brookman LLP (included in Exhibit 5.1)](ex5-1.htm) |
| 24.1\* | [Power of Attorney (included as part of the signature pages to this Registration Statement)](#a_001) |
| 99.1 | [Neuraxis, Inc. 2025 Employee Stock Purchase Plan (incorporated by reference to exhibit 10.2 to Current Report on Form 8-K, filed on July 3, 2025)](https://www.sec.gov/Archives/edgar/data/1933567/000164117225017723/ex10-2.htm) |
| 99.2 | [Neuraxis, Inc. 2022 Omnibus Securities and Incentive Plan (incorporated by reference to exhibit 10.21 to Registration Statement on Form S-1, filed on January 10, 2023)](https://www.sec.gov/Archives/edgar/data/1933567/000149315223001110/ex10-21.htm) |
| 107\* | [Filing Fee Table](ex107.htm) |

---

\* Filed herewith

**SIGNATURES**

**The Registrant.** Pursuant to the requirements of the Securities Act, 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 Carmel, IN, State of Indiana on the 8<sup>th</sup> day of October, 2025.

---

| | |
|:---|:---|
| NEURAXIS, INC. | NEURAXIS, INC. |
| By: | */s/ Brian Carrico* |
| Name: | Brian Carrico |
| Title: | Chief Executive Officer |

---

**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS that each individual whose signature appears below constitutes and appoints Brian Carrico, his or her true and lawful attorney-in-fact and agent with full power of substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to sign any registration statement for the same offering covered by the Registration Statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under the Securities Act, and all post-effective amendments thereto, and to file the same, with all exhibits thereto and all documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and 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 all that said attorneys-in-fact and agent, or his, her or their substitute or substitutes, may lawfully do or cause to be done or by virtue hereof.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| */s/ Brian Carrico* | Chief Executive Officer and Director | October 8, 2025 |
| Brian Carrico | (principal executive officer) |  |
| */s/ Timothy Henrichs* | Chief Financing Officer | October 8, 2025 |
| Timothy Henrichs | (principal financial officer and principal accounting officer) |  |
| */s/ Christopher Robin Brown* | Director | October 8, 2025 |
| Christopher Robin Brown |  |  |
| */s/ Bradley Mitch Watkins* | Director | October 8, 2025 |
| Bradley Mitch Watkins |  |  |
| */s/ Beth Keyser* | Director | October 8, 2025 |
| Beth Keyser |  |  |
| */s/ Kristin Ferge* | Director | October 8, 2025 |
| Kristin Ferge |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](ex5-1_001.jpg)<br>| **LUCOSKY BROOKMAN LLP**<br> 101 Wood Avenue South<br> 5th Floor<br> Woodbridge, NJ 08830<br> T - (732) 395-4400<br> F- (732) 395-4401 |
|  | 111 Broadway<br> Suite 807<br> New York, NY 10006<br> T - (212) 417-8160<br> F - (212) 417-8161<br> www. lucbro.com |

---

October 8, 2025

Neuraxis, Inc.

11611 N. Meridian Street, Suite 330,

Carmel, IN 46032

---

| | |
|:---|:---|
| **Re:** | Form S-8 Registration Statement |

---

Ladies and Gentlemen:

We have acted as counsel to Neuraxis, Inc., a Delaware corporation (the "Company"), in connection with a registration statement on Form S-8 (the "Registration Statement") filed by the Company with the Securities and Exchange Commission (the "Commission") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), for the registration of 163,483 shares of the Company's common stock, par value $0.001 per share (the "Shares"), including (i) 100,000 Shares issuable under the Neuraxis, Inc. 2025 Employee Stock Purchase Plan pursuant to the terms of such plan, and (ii) 63,483 Shares issuable under the Neuraxis, Inc. 2022 Omnibus Securities And Incentive Plan pursuant to the terms of such plan.

We have participated in the preparation of the Registration Statement and have reviewed the originals or copies certified or otherwise identified to our satisfaction of all such corporate records of the Company and such other instruments and other certificates of public officials, officers and representatives of the Company and such other persons, and we have made such investigations of law, as we have deemed appropriate as a basis for the opinion expressed below.

In rendering the opinion expressed below, we have assumed the authenticity of all documents submitted to us as originals and the conformity to the originals of all documents submitted to us as copies. In addition, we have assumed and have not verified the accuracy as to factual matters of each document we have reviewed.

Based on the foregoing, and subject to the further assumptions and qualifications set forth below, it is our opinion that the Shares have been duly authorized by all necessary corporate action of the Company and, when issued in accordance with the terms of the Plan, at prices not less than the par value thereof, will be validly issued, fully paid and non-assessable.

We render this opinion only with respect to, and we express no opinion herein concerning the application or effect of the laws of any jurisdiction other than, the existing laws of the state of Delaware.

We hereby consent to the use of this opinion as a part (Exhibit 5.1) of the Registration Statement. In giving such consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission thereunder. The opinion expressed herein is rendered on and as of the date hereof, and we assume no obligation to advise you, or to make any investigations, as to any legal developments or factual matters arising subsequent to the date hereof that might affect the opinion expressed herein.

---

| |
|:---|
| Very truly yours, |
| */s/ Lucosky Brookman LLP* |
| Lucosky Brookman 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 report dated March 20, 2025 (which includes an explanatory paragraph relating to Neuraxis, Inc.'s ability to continue as a going concern) relating to the financial statements of Neuraxis, Inc. as of and for the years ended December 31, 2024 and 2023.

/s/ Rosenberg Rich Baker Berman, P.A.

Somerset, New Jersey

October 8, 2025

## Ex-Filing

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

**Exhibit 107**

**Calculation of Filing Fee Tables**

Form S-8

(Form Type)

NEURAXIS, INC.

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security**<br> **Type** | **Security**<br> **Class**<br> **Title** | **Fee**<br> **Calculation**<br> **or Carry**<br> **Forward Rule** | **Amount**<br> **Registered**<br> **<sup>(1)</sup>** | **Proposed**<br> **Maximum**<br> **Offering**<br> **Price Per**<br> **Share** | **Maximum**<br> **Aggregate**<br> **Offering**<br> **Price** | **Fee**<br> **Rate** | **Amount of**<br> **Registration**<br> **Fee** |
| Fees to Be <br>Paid | Equity | Common Stock, par value $0.001 per share | Rule 457(h) | 163483<sup>(2)</sup> | $3.08<sup>(3)</sup> | $503527.64<sup>(3)</sup> | $0.00013810 | $69.54 |
| Fees <br>Previously <br>Paid |  |  |  |  |  | $— |  | $— |
|  | **Total Offering Amounts** | **Total Offering Amounts** |  |  |  | $503527.64 | 0.00013810 | $69.54 |
|  | **Total Fees Previously Paid** | **Total Fees Previously Paid** |  |  |  |  |  | $- |
|  | **Total Fee Offsets** | **Total Fee Offsets** |  |  |  |  |  |  |
|  | **Net Fee Due** | **Net Fee Due** |  |  |  |  |  | $69.54 |

---

(1) In
 accordance with Rule 416 under the Securities Act of 1933, as amended, this registration statement shall be deemed to cover any additional
 securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar
 transactions.

(2) Represents
 (i) 100,000 shares issuable under the Neuraxis, Inc. 2025 Employee Stock Purchase Plan pursuant to the terms of such plan, and (ii)
 63,483 shares issuable under the Neuraxis, Inc. 2022 Omnibus Securities And Incentive Plan pursuant to the terms of such plan.

(3) Estimated
 solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as
 amended, and based upon the average of the high and low prices of the Registrant's Common Stock as reported on the Nasdaq Capital
 Market on October 1, 2025.