# EDGAR Filing Document

**Accession Number:** 0000803578
**File Stem:** 0001213900-26-059260
**Filing Date:** 2026-5
**Character Count:** 21232
**Document Hash:** b6890e15ff2811ac1c61f078c15d628a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-059260.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001213900-26-059260

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260520

**DATE AS OF CHANGE**: 20260520

**EFFECTIVENESS DATE**: 20260520

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FIREFLY NEUROSCIENCE, INC.
- **CENTRAL INDEX KEY:** 0000803578
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 541167364
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296048
- **FILM NUMBER:** 261001589

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 MILITARY ROAD
- **CITY:** KENMORE
- **STATE:** NY
- **ZIP:** 14217
- **BUSINESS PHONE:** 888-237-6412

**MAIL ADDRESS:**
- **STREET 1:** 1100 MILITARY ROAD
- **CITY:** KENMORE
- **STATE:** NY
- **ZIP:** 14217

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** WAVEDANCER, INC.
- **DATE OF NAME CHANGE:** 20211215

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** INFORMATION ANALYSIS INC
- **DATE OF NAME CHANGE:** 19920703

**As filed with the Securities and Exchange Commission on May 20, 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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| |
|:---|
| &nbsp;&nbsp;**FIREFLY NEUROSCIENCE, INC.** |
| &nbsp;&nbsp;(Exact name of registrant as specified in its charter) |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;**Delaware** | &nbsp;&nbsp;**54-1167364** |
| &nbsp;&nbsp;(State or other jurisdiction of<br> incorporation or organization) | &nbsp;&nbsp;(I.R.S. Employer <br> Identification No.) |

---

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| | |
|:---|:---|
| &nbsp;&nbsp;**1100 Military Road, Kenmore, NY** | &nbsp;&nbsp;**14217** |
| &nbsp;&nbsp;(Address of Principal Executive Offices) | &nbsp;&nbsp;(Zip Code) |

---

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| |
|:---|
| &nbsp;&nbsp;**Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan,**<br> **as amended** |
| &nbsp;&nbsp;(Full title of the plan) |

---

**Greg Lipschitz, Chief Executive Officer**

**1100 Military Road**

**Kenmore, NY 14217**

**(888) 237-6412**

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

 

*Copies to:*

**Louis A. Bevilacqua, Esq.**

**Bevilacqua PLLC**

**800 Connecticut Ave., N.W., Suite 300**

**Washington, DC 20006**

**(202) 869-0888**

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 to Form S-8 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 (this "Registration Statement") is filed by Firefly Neuroscience, Inc., a Delaware corporation (the "Registrant"), to register additional shares of common stock, par value $0.0001 per share (the "common stock"), available for issuance pursuant to Amendment No. 1 (the "Amendment") to the Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan (as amended by the Amendment, the "Plan"). Pursuant to Section 5.3 of the Plan (hereinafter referred to as the "Evergreen Provisions"), the number of common stock with respect to which awards may be granted under the Plan will be increased on the first day of each calendar year beginning in 2026 and continuing until (and including) 2035, in accordance with a formula set forth in the Plan. Based on the foregoing, the additional securities registered hereby consist of 556,343 common stock that are added to the award pool of the Plan, effective from January 1, 2026, pursuant to the Plan's Evergreen Provisions, which were not previously registered under the currently effective registration statement on [Form S-8](https://www.sec.gov/Archives/edgar/data/803578/000143774925017910/wavd20250515_s8.htm) (File No. 333-287455) filed with the U.S. Securities and Exchange Commission (the "SEC") on May 21, 2025 (the "First Prior Registration Statement") and the currently effective registration statement on [Form S-8](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea0265931-s8_firefly.htm) (File No. 333-291609) filed with the SEC on November 18, 2025 (the "Second Prior Registration Statement", and together with the First Prior Registration Statement, the "Prior Registration Statements").

The contents of the Prior Registration Statements are hereby incorporated by reference pursuant to General Instruction E to Form S-8, except that the section captioned "Reoffer Prospectus" of each of the Prior Registration Statements is not incorporated by reference herein, and except to the extent otherwise supplemented, amended, modified, or superseded by the information set forth in this Registration Statement.

**PART I**

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

The documents containing the information specified in this Part I will be sent or given to the persons participating in the Plan, as specified by Rule 428(b)(1) under the Securities Act. In accordance with the instructions to Part I of Form S-8, such documents need not be filed with the SEC either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 promulgated under the Securities Act. These documents and the documents incorporated by reference in 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 documents filed by Firefly Neuroscience, Inc., a Delaware corporation (the "Registrant"), with the Securities and Exchange Commission (the "SEC") are incorporated by reference into this Registration Statement:

(a) The Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000143774926010500/aiff20251231_10k.htm) for the fiscal year ended December 31, 2025, filed with the SEC on March 31, 2026;

(b) The Quarterly Report on [Form 10-Q](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000143774926016501/aiff20260331c_10q.htm) for the fiscal quarter ended
March 31, 2026, filed with the SEC on May 13, 2026;

(c) The Current Reports on Form 8-K (and
 any amendments thereto on Form 8-K/A) filed with the SEC on [February 4, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000121390026012246/ea0275593-8k_firefly.htm) , [March 12, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000121390026026993/ea0281255-8k_firefly.htm) , [April 22, 2026](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000121390026046627/ea0287177-8k_firefly.htm) , and [May 12, 2026](http://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000121390026055110/ea0289806-8k_firefly.htm) (other than information furnished and not filed) ;
 and

(d) The description of the common stock contained in [Exhibit 4.1](https://www.sec.gov/Archives/edgar/data/803578/000143774926010500/ex_930821.htm) to its Annual Report on [Form 10-K](https://www.sec.gov/ix?doc=/Archives/edgar/data/803578/000143774926010500/aiff20251231_10k.htm) for the fiscal year ended December 31, 2025, filed with the SEC on March 31, 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 Exchange Act on or after the date of this Registration Statement on Form S-8 (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 SEC 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.**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 5.1\* | [Opinion of Bevilacqua PLLC](ea029141901ex5-1.htm) |
| 23.1\* | [Consent of CBIZ Canada, LLP (formerly known as Marcum Canada, LLP)](ea029141901ex23-1.htm) |
| 23.2\* | [Consent of Bevilacqua PLLC (included in Exhibit 5.1)](ea029141901ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page of this Registration Statement)](#poa_001) |
| 99.1 | [Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan (incorporated herein by reference to Exhibit 10.5 to the Company's Current Report on Form 8-K, filed with the SEC on August 12, 2024)](https://www.sec.gov/Archives/edgar/data/803578/000143774924026083/ex_711850.htm) |
| 99.2 | [Amendment No. 1 to Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan (incorporated herein by reference to Exhibit 99.2 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-2_firefly.htm) |
| 99.3 | [Form of Nonqualified Stock Option Agreement (incorporated herein by reference to Exhibit 99.3 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-3_firefly.htm) |
| 99.4 | [Form of Incentive Stock Option Agreement (incorporated herein by reference to Exhibit 99.4 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-4_firefly.htm) |
| 99.5 | [Form of Deferred Stock Unit Agreement (incorporated herein by reference to Exhibit 99.6 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-6_firefly.htm) |
| 99.6 | [Form of Restricted Stock Unit Agreement (incorporated herein by reference to Exhibit 99.14 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-14_firefly.htm) |
| 99.7 | [Form of Restricted Stock Award Agreement (incorporated herein by reference to Exhibit 99.19 to the Registration Statement on Form S-8, filed with the SEC on November 18, 2025)](https://www.sec.gov/Archives/edgar/data/803578/000121390025111707/ea026593101ex99-19_firefly.htm) |
| 107\* | [Calculation of Filing Fee Table](ea029141901ex-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 Kenmore, State of New York, on May 20, 2026.

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| | |
|:---|:---|
| **FIREFLY NEUROSCIENCE, INC.** | **FIREFLY NEUROSCIENCE, INC.** |
| By: | /s/ Greg Lipschitz |
|  | Greg Lipschitz |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below constitutes and appoints Greg Lipschitz and Paul Krzywicki, and each of them, individually, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, 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 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, 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 he or she 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 substitutes or substitute, 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/ Greg Lipschitz | Chief Executive Officer | May 20, 2026 |
| Greg Lipschitz | (principal executive officer) and Director |  |
| /s/ Paul Krzywicki | Chief Financial Officer | May 20, 2026 |
| Paul Krzywicki | (principal financial officer and principal accounting officer) |  |
| /s/ David DeCaprio | President, Chief Operating Officer, and Director | May 20, 2026 |
| David DeCaprio |  |  |
| /s/ Arun Menawat | Chairman of the Board of Directors | May 20, 2026 |
| Arun Menawat |  |  |
| /s/ Brian Posner | Director | May 20, 2026 |
| Brian Posner |  |  |
| /s/ Stella Vnook | Director | May 20, 2026 |
| Stella Vnook |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![](ea029141901_ex5-1img1.jpg)

**E:** lou@bevilacquapllc.com

**T:** 202.869.0888

**W:** bevilacquapllc.com

May 20, 2026

Firefly Neuroscience, Inc.

1100 Military Road

Kenmore, NY 14217

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

Ladies and Gentlemen:

We have acted as counsel to Firefly Neuroscience, Inc., a Delaware corporation (the "Company"), in connection with the preparation and filing by the Company on the date hereof with the Securities and Exchange Commission (the "Commission") of a Registration Statement (the "Registration Statement") on Form S-8 under the Securities Act of 1933, as amended (the "Securities Act"), relating to the issuance of up to 556,343 shares (the "Shares") of common stock, par value $0.0001 per share, of the Company, that are issuable by the Company pursuant to the Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan (as amended, the "Plan"). This opinion letter is furnished to you at your request and in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or related prospectus, other than as expressly stated herein with respect to the issue of the Shares.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this opinion letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware (the "DGCL"), and we express no opinion with respect to any other laws.

Subject to the foregoing and the other matters set forth herein, it is our opinion that as of the date hereof, when the Shares shall have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the purchasers, and have been issued by the Company for legal consideration of not less than par value in the circumstances contemplated by the Plan, as applicable, assuming in each case that the individual issuances, grants or awards under the Plan, as applicable, are duly authorized by all necessary corporate action and duly issued, granted or awarded and exercised in accordance with the requirements of law and the Plan, as applicable (and the agreements duly adopted thereunder and in accordance therewith), the issue and sale of the Shares will have been duly authorized by all necessary corporate action of the Company, and such Shares will be validly issued, fully paid and non-assessable. In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

<br> 800 Connecticut Avenue, NW, Suite 300 <br> Washington, DC 20006

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| | |
|:---|:---|
| **PG.2**<br> May 20, 2026 | ![](ea029141901_ex5-1img2.jpg) |

---

This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Securities Act. We consent to your filing this opinion as an exhibit to the Registration Statement and to the reference to our firm in the Prospectus under the heading "Legal Matters." In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission thereunder.

---

| |
|:---|
| Very truly yours, |
| /s/ BEVILACQUA PLLC |

---

## Exhibit 23.1

**Exhibit 23.1**

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| | |
|:---|:---|
| ![](ea029141901_ex23-1img1.jpg) | *CBIZ Canada LLP* |
| ![](ea029141901_ex23-1img1.jpg) |  |
| ![](ea029141901_ex23-1img1.jpg) | 235 Carlaw Avenue |
| ![](ea029141901_ex23-1img1.jpg) | 5<sup>th</sup> Floor, Toronto |
| ![](ea029141901_ex23-1img1.jpg) | ON M4M 2S1, Canada |
| ![](ea029141901_ex23-1img1.jpg) |  |
| ![](ea029141901_ex23-1img1.jpg) | *P:* 833-665-5455 |
| ![](ea029141901_ex23-1img1.jpg) | Chartered Professional Accountants |

---

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 30, 2026 with respect to the consolidated financial statements of Firefly Neuroscience, Inc. included in the Annual Report on Form 10-K for the year ended December 31, 2025.

/s/ CBIZ Canada LLP

Toronto, ON, CA

May 19, 2026

![](ea029141901_ex23-1img2.jpg)

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**FIREFLY NEUROSCIENCE, INC.**

**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, par value $0.0001 per share | (1) | Other | 556343 | $1.70 | $945783.10 | 0.0001381 | $130.61 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $945783.10 |  | 130.61 |
| Total Fee Offsets: | 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: | Net Fee Due: |  |  | $130.61 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) of the Securities Act of 1933, as amended (the "Securities Act"), there is also being registered hereby such indeterminate number of additional shares of common stock, par value $0.0001 per share ("common stock"), as may be issued or issuable because of stock splits, stock dividends and similar transactions. Represents 556,343 additional shares of common stock available for issuance under the Firefly Neuroscience, Inc. 2024 Long-Term Incentive Plan, as amended. Estimated solely for the purpose of calculating the registration fee in accordance with Rule 457(c) and 457(h) under the Securities Act based upon the average of the high and low sale prices of the common stock on May 15, 2026, as reported on the Nasdaq Capital Market.