# EDGAR Filing Document

**Accession Number:** 0001534504
**File Stem:** 0001193125-26-197863
**Filing Date:** 2026-4
**Character Count:** 22102
**Document Hash:** 3a76c87b1dbb60ca8bab739d2f2a5fc1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-197863.hdr.sgml**: 20260430

**ACCESSION NUMBER**: 0001193125-26-197863

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260430

**DATE AS OF CHANGE**: 20260430

**EFFECTIVENESS DATE**: 20260430

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PBF Energy Inc.
- **CENTRAL INDEX KEY:** 0001534504
- **STANDARD INDUSTRIAL CLASSIFICATION:** PETROLEUM REFINING [2911]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295471
- **FILM NUMBER:** 26927310

**BUSINESS ADDRESS:**
- **STREET 1:** 1 SYLVAN WAY
- **CITY:** PARSIPPANY
- **STATE:** NJ
- **ZIP:** 07054
- **BUSINESS PHONE:** 973-455-7500

**MAIL ADDRESS:**
- **STREET 1:** 1 SYLVAN WAY
- **CITY:** PARSIPPANY
- **STATE:** NJ
- **ZIP:** 07054

**As filed with the Securities and Exchange Commission on April 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***

## PBF Energy Inc.
**(Exact Name of Registrant as Specified in its Charter)** 

---

| | |
|:---|:---|
| **Delaware** | **45-3763855** |
| **(State or Other Jurisdiction of**<br> **Incorporation or Organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

---

| | |
|:---|:---|
| **One Sylvan Way, Second Floor**<br> **Parsippany, New Jersey** | **07054** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**PBF Energy Inc.** 

**2025 Equity Incentive Plan** 

**(Full Title of Plan)** 

**Trecia M. Canty, Esq.** 

**Senior Vice President, General Counsel and Secretary** 

**PBF Energy Inc.** 

**One Sylvan Way, Second Floor** 

**Parsippany, New Jersey 07054** 

**(Name and address of agent for service)** 

**(973) 455-7500** 

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

***With a copy to:***

**Todd E. Lenson, Esq.** 

**Jordan M. Rosenbaum, Esq.** 

**Herbert Smith Freehills Kramer (US) LLP** 

**1177 Avenue of the Americas** 

**New York, NY 10036** 

**Telephone: (212) 715-9100** 

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. ☐

------

**EXPLANATORY NOTE** 

This registration statement on Form S-8 (the "Registration Statement") is filed by PBF Energy Inc. (the "Registrant") relating to 4,200,000 shares of its Class A common stock, par value $0.001 per share ("Class A Common Stock") issuable under the PBF Energy Inc. 2025 Equity Incentive Plan (as amended, the "Plan"), which Class A Common Stock is in addition to the 6,047,084 shares of Class A Common Stock registered under the Plan on the Registration Statement on Form S-8 filed by the Registrant on May 8, 2025 (File No. 333-287075) (the "2025 Registration Statement"). On February 10, 2026, the Board of Directors of the Registrant adopted, subject to the requisite stockholders' approval, an amendment (the "Amendment") to the Plan to, among other things, increase the number of shares of Class A Common Stock that may be issued under the Plan by 4,200,000 shares. The Registrant's stockholders approved the Amendment on April 28, 2026 at its 2026 Annual Meeting of Stockholders.

This Registration Statement relates to securities of the same class as those to which the 2025 Registration Statement related, and is submitted in accordance with General Instruction E to Form S-8 regarding the Registration of Additional Securities. Pursuant to Instruction E of Form S-8, the contents of the 2025 Registration Statement are incorporated herein by reference and made a part of this Registration Statement, except as modified or supplemented by the information set forth below.

**PART II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3.** **Incorporation of Documents by Reference.** <br>

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;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000153450426000010/pbf-20251231.htm) for the year ended December 31, 2025, filed with the Commission on February 12, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Registrant's Quarterly Report on [Form 10-Q](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000153450426000018/pbf-20260331.htm) for the quarter ended March 31, 2026, filed with the Commission on April 30, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The Registrant's Current Report on [Form 8-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000153450426000020/pbf-20260428.htm) , filed with the Commission on April 30, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The Registrant's [Definitive Proxy Statement](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000114036126009843/ny20062686x1_def14a.htm) on Schedule 14A for the 2026 annual meeting of stockholders, filed with the Commission on March 17, 2026; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) The description of the Registrant's Class 
A Common Stock contained in the Registration Statement on [Form 8-A](http://www.sec.gov/Archives/edgar/data/1534504/000119312512500513/d430592d8a12b.htm) filed with the SEC on December 13, 2012,
as updated by the description of PBF Energy Common Stock contained in [Exhibit 4.18](http://www.sec.gov/Archives/edgar/data/1534504/000153450421000008/exhibit418-descriptionofre.htm) to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2020, filed with the Commission on February 18, 2021 and any amendment or report filed for the purpose of further updating such description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, 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 herein and to be a part hereof from the date of the filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement, or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this Registration Statement, modifies or supersedes such prior statement. Any statement contained in this Registration Statement shall be deemed to be modified or superseded to the extent that a statement contained in a subsequently filed document that is or is deemed to be incorporated by reference in this Registration Statement modifies or supersedes such prior statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

------

Notwithstanding the foregoing, information furnished under Items 2.02 and 7.01 of any Current Report on Form 8-K, including the related exhibits, is not incorporated by reference in this Registration Statement or the related prospectus.

**Item 8.** **Exhibits.** <br>

The Exhibits listed on the accompanying Exhibit Index are filed as part of, and incorporated by reference into, this Registration Statement.

---

| | |
|:---|:---|
| **Exhibit**<br>**No.** | **Description** |
| &nbsp;&nbsp;&nbsp;&nbsp;3.1 | [Amended and Restated Certificate of Incorporation of PBF Energy Inc. (Incorporated by reference to Exhibit 3.1 filed with PBF Energy Inc.'s Amendment No. 4 to Registration Statement on Form S-1 (Registration No. 333-177933))](http://www.sec.gov/Archives/edgar/data/1534504/000119312512455752/d430958dex31.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;3.2 | [Second Amended and Restated Bylaws of PBF Energy Inc. (Incorporated by reference to Exhibit 3.1 of the Registrant's Current Report on Form 8-K filed on February 15, 2017 (File No. 001-35764))](http://www.sec.gov/Archives/edgar/data/1534504/000153450417000006/exhibit31amendbylawsfeb2017.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;4.1 | [PBF Energy Inc. 2025 Equity Incentive Plan (Incorporated by reference to Appendix A in the Registrant's Definitive Proxy Statement on Schedule 14A filed on March 18, 2025 (File No. 001-35764))](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000114036125009108/ny20041944x1_def14a.htm) |
| &nbsp;&nbsp;&nbsp;&nbsp;4.2 | [Amendment No. 1 to PBF Energy Inc. 2025 Equity Incentive Plan (Incorporated by reference to Appendix A in the Registrant's Definitive Proxy Statement on Schedule 14A filed on March 17, 2026 (File No. 001-35764))](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/1534504/000114036126009843/ny20062686x1_def14a.htm) |
| 5.1\* | [Opinion of Herbert Smith Freehills Kramer (US) LLP](d129139dex51.htm) |
| 23.1\* | [Consent of KPMG LLP](d129139dex231.htm) |
| 23.2\* | [Consent of Deloitte & Touche LLP](d129139dex232.htm) |
| 23.3\* | [Consent of Herbert Smith Freehills Kramer (US) LLP (included in Exhibit No. 5.1)](d129139dex51.htm) |
| 24.1\* | [Power of Attorney (included on signature page)](#tx129139_1) |
| 107\* | [Calculation of Filing Fee Table](d129139dexfilingfees.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 Township of Parsippany-Troy Hills, State of New Jersey, on April 30, 2026.

---

| | | |
|:---|:---|:---|
|  **PBF ENERGY INC.** | **PBF ENERGY INC.** | **PBF ENERGY INC.** |
| By: | /s/ Trecia M. Canty | /s/ Trecia M. Canty |
|  | Name: | Trecia M. Canty |
|  | Title: | Senior Vice President, General Counsel and Secretary |

---

------

**POWER OF ATTORNEY** 

KNOW ALL MEN BY THESE PRESENTS, that each of the undersigned constitutes and appoints each of Matthew C. Lucey, Joseph Marino and Trecia M. Canty or any of them, each acting alone, his or her true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for such person and in his or her name, place and stead, in any and all capacities, to sign this Registration Statement on Form S-8 (including all post-effective amendments and registration statements), 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, each acting alone, 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 that any such attorney-in-fact and agent, 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 indicated on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Thomas J. Nimbley<br> (Thomas J. Nimbley) | Chairman of the Board of Directors | April 30, 2026 |
| /s/ Matthew C. Lucey<br> (Matthew C. Lucey) | President, Chief Executive Officer, Director<br> (Principal Executive Officer) | April 30, 2026 |
| /s/ Joseph Marino<br> (Joseph Marino) | Senior Vice President, Chief Financial Officer<br> (Principal Financial Officer) | April 30, 2026 |
| /s/ Steven Andriola<br> (Steven Andriola) | Controller & Chief Accounting Officer<br> (Principal Accounting Officer) | April 30, 2026 |
| /s/ Spencer Abraham<br> (Spencer Abraham) | Director | April 30, 2026 |
| /s/ Karen B. Davis<br> (Karen B. Davis) | Director | April 30, 2026 |
| /s/ Paul J. Donahue, Jr.<br> (Paul J. Donahue, Jr.) | Director | April 30, 2026 |
| /s/ S. Eugene Edwards<br> (S. Eugene Edwards) | Director | April 30, 2026 |
| /s/ Georganne Hodges<br> (Georganne Hodges) | Director | April 30, 2026 |
| /s/ Kimberly S. Lubel<br> (Kimberly S. Lubel) | Director | April 30, 2026 |
| /s/ George E. Ogden<br> (George E. Ogden) | Director | April 30, 2026 |
| /s/ Damian W. Wilmot<br> (Damian W. Wilmot) | Director | April 30, 2026 |
| /s/ Lawrence M. Ziemba<br> (Lawrence M. Ziemba) | Director | April 30, 2026 |

---

## Exhibit 5.1

**Exhibit 5.1**![LOGO](g129139g67o45.jpg)

---

| | |
|:---|:---|
| April 30, 2026 | Herbert Smith Freehills Kramer (US) LLP |
|  | 1177 Avenue of the Americas |
| PBF Energy Inc. | New York, NY 10036 |
| One Sylvan Way, Second Floor | USA |
| Parsippany, NJ 07054 | T 212.715.9100 |
|  | F +1 212 715 8000 |
|  Re: Registration Statement on Form S-8 | www.hsfkramer.com |

---

Ladies and Gentlemen:

We have acted as counsel to PBF Energy Inc., a Delaware corporation (the "Company"), in connection with the preparation and filing with the Securities and Exchange Commission of the Company's Registration Statement on Form S-8 (the "Registration Statement"), under the Securities Act of 1933, as amended (the "Act"), relating to the registration of the offer, issuance and sale by the Company of up to 4,200,000 shares of Class A common stock, par value $0.001 per share, of the Company (plus any additional shares of Class A common stock of the Company as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions, the "Shares"), which may be issued pursuant to the PBF Energy Inc. 2025 Equity Incentive Plan (as amended by Amendment No. 1 thereto, the "2025 Equity Plan").

In so acting, we have examined originals or copies (certified or otherwise identified to our satisfaction) of (i) the Amended and Restated Certificate of Incorporation of the Company; (ii) the Second Amended and Restated Bylaws of the Company; (iii) the 2025 Equity Plan; and (iv) the Registration Statement. We also have examined the originals, or duplicates or certified or conformed copies, of such corporate and other records, agreements, documents and other instruments and have made such other investigations as we have deemed relevant and necessary in connection with the opinions hereinafter set forth. As to questions of fact material to this opinion, we have relied upon certificates or comparable documents of public officials and of officers and representatives of the Company.

In rendering the opinion set forth below, we have assumed the genuineness of all signatures, the legal capacity of natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as duplicates or certified or conformed copies and the authenticity of the originals of such latter documents.

Based on the foregoing, and subject to the qualifications stated herein, we are of the opinion that the Shares have been duly authorized and, when issued and delivered in accordance with the 2025 Equity Plan, will be validly issued, fully paid and non-assessable.

Attorneys involved in the preparation of this opinion are admitted to practice law in the State of New York and we do not purport to be experts on, or express any opinion herein concerning, any law other than the laws of the State of New York, the federal laws of the United States of America and the General Corporation Law of the State of Delaware.

------

---

| | |
|:---|:---|
| ![LOGO](g129139g67o45.jpg) | Date <br> April 30, 2026 |

---

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the use of our name under the caption "Legal Matters" in the prospectus included in the Registration Statement. In giving this consent, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Act or the rules and regulations promulgated thereunder.

---

| |
|:---|
|  Very truly yours, |
|  /s/ Herbert Smith Freehills Kramer (US) LLP |
|  HERBERT SMITH FREEHILLS KRAMER (US) LLP |

---

Herbert Smith Freehills Kramer LLP and its affiliated and subsidiary businesses and firms, Herbert Smith Freehills Kramer (US) LLP and its affiliate, and Herbert Smith Freehills Kramer, an Australian Partnership, are separate member firms of the international legal practice known as Herbert Smith Freehills Kramer.

In New York, we practice through both Herbert Smith Freehills Kramer New York LLP, a limited liability partnership registered in England and Wales with registered number OC375072 and Herbert Smith Freehills Kramer (US) LLP, a registered limited liability partnership organized under the laws of the State of New York with an office at 1177 Avenue of the Americas, New York, NY 10036. In Washington, D.C. and California, we practice through Herbert Smith Freehills Kramer (US) LLP. We use the word partner of Herbert Smith Freehills Kramer New York LLP or of Herbert Smith Freehills Kramer (US) LLP to refer to a member of those entities, or an employee or consultant with equivalent standing and qualifications.

## Exhibit 23.1

**Exhibit 23.1** 

---

| | |
|:---|:---|
| ![LOGO](g129139g0430003714589.jpg) |  |
|  | KPMG LLP<br> Suite 4000<br> 150 John F. Kennedy Parkway<br> Short Hills, NJ 07078-2702 |

---

**Consent of Independent Registered Public Accounting Firm** 

We consent to the use of our reports dated February 12, 2026, with respect to the consolidated financial statements of PBF Energy Inc., and the effectiveness of internal control over financial reporting, incorporated herein by reference.

![LOGO](g129139g37n18.jpg)

Short Hills, New Jersey

April 29, 2026

KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.

## Exhibit 23.2

**Exhibit 23.2** 

**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 February 15, 2024 (February 13, 2025 as to Note 19) relating to the financial statements of PBF Energy Inc. and subsidiaries appearing in the Annual Report on Form 10-K of PBF Energy Inc. for the year ended December 31, 2025.

/s/ Deloitte & Touche LLP

Morristown, New Jersey

April 30, 2026

## Ex-Filing

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

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**PBF Energy Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Class A common stock, par value $0.001 per share | Other | 4200000 | $41.275 | $173355000.00 | 0.0001381 | $23940.33 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $173355000.00  |  | $23940.33  |
| 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:  |  |  |  | $23940.33  |

---

 **Offering Note** <br>

<sup>1</sup> (1) This Registration Statement registers the issuance of an aggregate of 4,200,000 shares of Class A common stock, par value $0.001 per share ("Class A Common Stock"), of PBF Energy Inc. reserved for issuance under the PBF Energy Inc. 2025 Equity Incentive Plan (as amended, the "Plan"). Pursuant to Rule 416(a) of the Securities Act of 1933 (as amended, the "Securities Act"), this Registration Statement also covers such additional securities as may be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. (2) Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(h) of the Securities Act. Based upon the average of the high and low prices of the Class A Common Stock as reported on the New York Stock Exchange on April 28, 2026. Pursuant to General Instruction E to Form S-8, a filing fee is only being paid with respect to the registration of additional securities under the Plan.

---

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

---