# EDGAR Filing Document

**Accession Number:** 0002077709
**File Stem:** 0001213900-26-047078
**Filing Date:** 2026-4
**Character Count:** 20449
**Document Hash:** b8aa43670c1d8cc5beee41afdac3414d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-047078.hdr.sgml**: 20260423

**ACCESSION NUMBER**: 0001213900-26-047078

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260423

**DATE AS OF CHANGE**: 20260423

**EFFECTIVENESS DATE**: 20260423

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Rank One Computing Corp
- **CENTRAL INDEX KEY:** 0002077709
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** CO
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295270
- **FILM NUMBER:** 26888627

**BUSINESS ADDRESS:**
- **STREET 1:** 1290 N BROADWAY
- **STREET 2:** SUITE 1200
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80203
- **BUSINESS PHONE:** 303.317.6118

**MAIL ADDRESS:**
- **STREET 1:** 1290 N BROADWAY
- **STREET 2:** SUITE 1200
- **CITY:** DENVER
- **STATE:** CO
- **ZIP:** 80203

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Rank One Computing Corp dba ROC
- **DATE OF NAME CHANGE:** 20250717

**As filed with the Securities and Exchange Commission on April 23, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM S-8**

**REGISTRATION STATEMENT UNDER<br> THE SECURITIES ACT OF 1933**

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| |
|:---|
| **Rank One Computing Corporation** |
| (Exact name of registrant as specified in its charter) |

---

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| | |
|:---|:---|
| **Colorado** | **47-3970528** |
| (State or other jurisdiction of <br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

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| | |
|:---|:---|
| **1290 Broadway, Suite 1200**<br> **Denver, Colorado**  | **80203** |
| (Address of Principal Executive Offices) | (Zip Code) |

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| |
|:---|
| **RANK ONE COMPUTING CORPORATION 2018 EQUITY INCENTIVE PLAN**<br> **RANK ONE COMPUTING CORPORATION 2026 EQUITY INCENTIVE PLAN**  |
| (Full title of the plans) |

---

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| |
|:---|
| &nbsp;&nbsp; **B. Scott Swann**<br> **Chief Executive Officer**<br> **Rank One Computing Corporation**<br> **1290 Broadway, Suite 1200**<br> **Denver, CO 80203**<br> **(303) 317-6118**<br>*Copies to:*<br>**Joseph M. Lucosky, Esq.**<br> **Lucosky Brookman LLP**<br> **101 Wood Avenue South, 5th Floor**<br> **Woodbridge, NJ 08830** <br> **Tel: (732) 395-4400**  |
| &nbsp;&nbsp;(Name, address and telephone number, including area code, of agent for service) |

---

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**

This Registration Statement on Form S-8 (this "Registration Statement") is being filed by Rank One Computing Corporation (the "Registrant") to register (i) 9,376,716 shares of common stock with respect to the Registrant's 2018 Equity Incentive Plan, as amended (the "2018 Plan"), and (ii) 6,724,038 shares of common stock with respect to the Registrant's 2026 Equity Incentive Plan (the "2026 Plan", and together with the 2018 Plan, the "Plans").

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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

The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with the Securities and Exchange Commission (the "Commission"):

&nbsp;&nbsp;&nbsp;&nbsp;(1) The Registrant's Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/2077709/000121390026037484/ea0283745-10k_rankone.htm) for the year ended December 31, 2025 filed with the Commission on March 31, 2026 ;

&nbsp;&nbsp;&nbsp;&nbsp;(2) The Registrant's Current Reports on Form 8-K filed with the Commission on [February 24, 2026](https://www.sec.gov/Archives/edgar/data/2077709/000121390026019981/ea0278095-8k_rankone.htm) and [March 26, 2026](https://www.sec.gov/Archives/edgar/data/2077709/000121390026034579/ea0283592-8k_rankone.htm) ; and

&nbsp;&nbsp;&nbsp;&nbsp;(3) The description of the Registrant's common stock contained in our Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/2077709/000121390026018356/ea0277728-8a12ba_rankone.htm) filed with the Commission on February 18, 2026 and as amended on February 19, 2026, including any amendment or report filed for the purpose of updating such description .

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, on or after the date of this Registration Statement and prior to the filing of a post-effective amendment to this Registration Statement that indicates that all securities offered have been sold or that deregisters all securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date of filing of such documents; provided, however, that documents or information deemed to have been furnished and not filed in accordance with the rules of the Commission shall not be deemed incorporated by reference into this Registration Statement.

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.**

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 4.1 | [Second Amended and Restated Articles of Incorporation of the Registrant (incorporated by reference to Exhibit 3.4 to the Registrant's Registration Statement on Form S-1/A filed with the SEC on January 26, 2026)](https://www.sec.gov/Archives/edgar/data/2077709/000121390026003406/ea027230701ex3-4_rankone.htm) |
| 4.2 | [Amended and Restated Bylaws of the Registrant (incorporated by reference to Exhibit 3.5 to the Registrant's Registration Statement on Form S-1/A filed with the SEC on January 26, 2026)](https://www.sec.gov/Archives/edgar/data/2077709/000121390026003406/ea027230701ex3-5_rankone.htm) |
| 5.1\* | [Opinion of KO Law PC](ea028551901ex5-1.htm) |
| 23.1\* | [Consent of Rosenberg Rich Baker Berman, P.A., Independent Registered Public Accounting Firm](ea028551901ex23-1.htm) |
| 23.2\* | [Consent of KO Law PC (included in Exhibit 5.1)](ea028551901ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page of this registration statement)](#a_001) |
| 99.1 | [Rank One Computing Corporation 2018 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Registration Statement on Form S-1/A filed with the SEC on January 26, 2026)](https://www.sec.gov/Archives/edgar/data/2077709/000121390025117845/ea026654301ex10-1_rankone.htm) |
| 99.2 | [Amendment No. 1 to Rank One Computing Corporation 2018 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Registrant's Registration Statement on Form S-1/A filed with the SEC on January 26, 2026)](https://www.sec.gov/Archives/edgar/data/2077709/000121390025117845/ea026654301ex10-2_rankone.htm) |
| 99.3 | [Rank One Computing Corporation 2026 Equity Incentive Plan (incorporated by reference to Exhibit 10.8 to the Registrant's Registration Statement on Form S-1/A filed with the SEC on January 26, 2026)](https://www.sec.gov/Archives/edgar/data/2077709/000121390026003406/ea027230701ex10-8_rankone.htm) |
| 107\* | [Filing Fee Table](ea028551901ex-fee.htm) |

---

\* Filed herewith.

**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 Denver, State of Colorado, on April 23, 2026.

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| | |
|:---|:---|
| **RANK ONE COMPUTING CORPORATION** | **RANK ONE COMPUTING CORPORATION** |
| By: | /s/ B. Scott Swann |
|  | B. Scott Swann<br> Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below constitutes and appoints each of B. Scott Swann and Cody Barnes as his or her true and lawful attorneys-in-fact and agents with full power of substitution and resubstitution, for him and his name, place and stead, in any and all capacities, to sign any or 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 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 and necessary to be done in and about the foregoing, 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 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 dates indicated.

---

| | | |
|:---|:---|:---|
| **SIGNATURE** | **TITLE** | **DATE** |
| /s/ B. Scott Swann | Chief Executive Officer and Director | April 23, 2026 |
| B. Scott Swann | (Principal Executive Officer) |  |
| /s/ Cody Barnes | Chief Financial Officer | April 23, 2026 |
| Cody Barnes | (Principal Financial and Accounting Officer) |  |
| /s/ Brendan Klare | President, Chief Scientist, and Board Chairman | April 23, 2026 |
| Brendan Klare |  |  |
| /s/ Joshua Klontz | Chief Technology Officer and Director | April 23, 2026 |
| Joshua Klontz |  |  |
| /s/ Edward Davis | Independent Director | April 23, 2026 |
| Edward Davis |  |  |
| /s/ Brian Hibbeln | Independent Director | April 23, 2026 |
| Brian Hibbeln |  |  |
| /s/ Steven Martinez | Independent Director | April 23, 2026 |
| Steven Martinez |  |  |
| /s/ Dawn Meyerriecks | Independent Director | April 23, 2026 |
| Dawn Meyerriecks |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ea028551901_ex5-1img1.jpg)

April 23, 2026

Rank One Computing Corporation

1290 Broadway, Suite 1200

Denver, CO 80203

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

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Ladies and Gentlemen:

We have acted as special Colorado counsel to you, Rank One Computing Corporation (the "<u>Company</u>"), a Colorado corporation, in connection with a registration statement on Form S-8 (the "<u>Registration Statement</u>") filed by the Company with the Securities and Exchange Commission (the "<u>Commission</u>") pursuant to the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), for the registration of (i) 9,376,716 shares (the "<u>2018 Plan Shares</u>") of the Company's common stock, par value $0.01 per share (the "<u>Common Stock</u>"), previously issued or issuable pursuant to the Company's 2018 Equity Incentive Plan, as amended (the "<u>2018 Plan</u>"), and (ii) 6,724,038 shares (the "<u>2026 Plan Shares</u>", and together with the 2018 Plan Shares, the "<u>Shares</u>") of Common Stock, for issuance pursuant to the Company's 2026 Equity Incentive Plan (the "<u>2026 Plan</u>", and together with the 2018 Plan, the "<u>Incentive Plans</u>").

In connection with this opinion, we have examined the originals or copies certified or otherwise identified to our satisfaction of the following: (i) the articles of incorporation of the Company, as amended to date; (ii) the bylaws of the Company, as amended to date; (iii) certain resolutions of the Company's board of directors and stockholders; (iv) the Registration Statement; (v) the Incentive Plans; and (vi) such other corporate records, agreements, certificates, including, but not limited to, certificates or comparable documents of public officials and of officers and representatives of the Company, statutes and other instruments and documents as we considered relevant and necessary as a basis for the opinions expressed herein.

In addition to the foregoing, we also have relied as to matters of fact upon the representations made by the Company and its representatives. We have assumed, without inquiry, (i) the authenticity of all documents submitted to us as originals; (ii) the conformity to original documents of all documents submitted to us as facsimile, electronic, certified or photostatic copies, and the authenticity of the originals of such copies; (iii) the legal capacity of all natural persons and the genuineness of all signatures on the Registration Statement and all documents submitted to us; and (iv) that the books and records of the Company are maintained in accordance with proper corporate procedures. As to various questions of fact material to such opinions, we have relied upon statements or certificates of officials and representatives of the Company and others.

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| | | |
|:---|:---|:---|
| **KO Law PC**<br>Website: kofirm.com<br> Phone: (303) 672-0100<br> Email: info@kofirm.com | **Denver Office**<br>745 N Sherman Street<br> Denver, CO 80203 | **Boulder Office**<br>2475 Broadway<br> Boulder, CO 80304 |

---

In rendering the opinion set forth below, we have assumed that, at the time of the issuance of the Shares, (i) the resolutions of the board of directors of the Company related to the filing of the Registration Statement, the approval of the Incentive Plan and related matters will not have been modified or rescinded; (ii) there will not have occurred any change in the law affecting the authorization, execution, delivery, validity or fully paid status of the Common Stock; (iii) the Company will receive consideration for the issuance of the Shares as required by the Incentive Plans and that is at least equal to the par value of the Common Stock; and (iv) the individual issuances, grants or awards under the Incentive Plans will be duly authorized by all necessary corporate action of the Company and duly issued, granted or awarded in accordance with the requirements of the Incentive Plans.

Based upon the foregoing and in reliance thereon, and subject to the qualifications, limitations, exceptions and assumptions set forth herein, we are of the opinion that the Shares, when issued and sold in accordance with the terms of the Plans and against payment therefor, and when the Registration Statement has become effective under the Securities Act, will be validly issued, fully paid and non-assessable.

We are opining herein solely as to the laws of the State of Colorado. We express no opinion with respect to any other laws.

This opinion letter speaks only as of the date hereof and we assume no obligation to update or supplement this opinion letter if any applicable laws change after the date of this opinion letter or if we become aware after the date of this opinion letter of any facts, whether existing before or arising after the date hereof, that might change the opinions expressed above.

This opinion letter is furnished in connection with the filing of the Registration Statement and may not be relied upon for any other purpose without our prior written consent in each instance. Further, no portion of this letter may be quoted, circulated or referred to in any other document for any other purpose without our prior written consent.

We hereby consent to the filing of this opinion with the Commission as an exhibit to the Registration Statement and to the use of our name as it appears in the Registration Statement. In giving such consent, we do not thereby admit that we come within the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission promulgated thereunder.

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| |
|:---|
| Very truly yours, |
| /s/ KO Law PC |
| KO Law PC |

---

## 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 31, 2026 relating to the consolidated financial statements of Rank One Computing Corporation as of and for the years ended December 31, 2025 and 2024.

 

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

Somerset, New Jersey

April 22, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'? Filing Fee Exhibit

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Rank One Computing Corp**

**Table 1: Newly Registered Securities**

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Security Type** | **Security Class Title** | **Notes** | **Fee Calculation<br> Rule** | **Amount Registered** | **Proposed Maximum Offering<br> Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Common Stock, $0.01 par value | (1) | Other | 16100754 | $6.3950 | $102964321.83 | 0.0001381 | $14219.37 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $102964321.83 |  | 14219.37 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  |  |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $14219.37 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Represents (i) 9,376,716 shares of common stock reserved for issuance under the Registrant's 2018 Equity Incentive Plan, as amended (the "2018 Plan"), (ii) 1,000,000 shares of common stock reserved for issuance under the Registrant's 2026 Equity Incentive Plan (the "2026 Plan", and together with the 2018 Plan, the "Plans"), and (iii) an anticipated automatic annual increase of 5,724,038 shares of common stock over the 10-year life of the 2026 Plan to the number of shares of common stock reserved for issuance under, and which annual increase is provided for in, the 2026 Plan pursuant to an "evergreen" provision contained in the 2026 Plan (the "2026 Plan Evergreen Provision"). Under the 2026 Plan Evergreen Provision, the 2026 Plan's share reserve will automatically increase on the first day of each fiscal year (beginning January 1, 2027) by an amount equal to the lesser of (i) 3% of the total number of shares of common stock outstanding on the last day of the immediately preceding fiscal year, or (ii) such lesser number of shares of common stock as may be determined by the board of directors. Pursuant to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement covers any additional shares of the Registrant's common stock that become issuable under the Plans by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the Registrant's receipt of consideration that results in an increase in the number of the outstanding shares of common stock. The Proposed Maximum Offering Price Per Unit was estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) under the Securities Act of 1933, as amended, based upon the average of the high and low prices of the registrant's common stock reported on the Nasdaq Capital Market on April 20, 2026, the date of which is within five business days prior to filing this Registration Statement.