# EDGAR Filing Document

**Accession Number:** 0001964979
**File Stem:** 0001193125-25-142801
**Filing Date:** 2025-6
**Character Count:** 17335
**Document Hash:** 5bcca5f9b84dbbf436da06636ac34828
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-142801.hdr.sgml**: 20250618

**ACCESSION NUMBER**: 0001193125-25-142801

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20250618

**DATE AS OF CHANGE**: 20250618

**EFFECTIVENESS DATE**: 20250618

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ALLURION TECHNOLOGIES, INC.
- **CENTRAL INDEX KEY:** 0001964979
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288155
- **FILM NUMBER:** 251057767

**BUSINESS ADDRESS:**
- **STREET 1:** 11 HURON DR STE 200
- **CITY:** NATICK
- **STATE:** MA
- **ZIP:** 01760
- **BUSINESS PHONE:** 508-647-4000

**MAIL ADDRESS:**
- **STREET 1:** 11 HURON DR STE 200
- **CITY:** NATICK
- **STATE:** MA
- **ZIP:** 01760

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ALLURION TECHNOLOGIES HOLDINGS, INC.
- **DATE OF NAME CHANGE:** 20230207

**As filed with the Securities and Exchange Commission on June 18, 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***

## ALLURION TECHNOLOGIES, INC.
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware**<br> **(State or other jurisdiction of**<br> **incorporation or organization)** | **92-2182207**<br> **(I.R.S. Employer**<br> **Identification Number)** |
| **11 Huron Drive**<br> **Natick, MA**<br> **(Address of Principal Executive Offices)** | **01760**<br> **(Zip Code)** |

---

**Allurion Technologies, Inc. 2023 Stock Option and Incentive Plan** 

**Allurion Technologies, Inc. 2023 Employee Stock Purchase Plan** 

**(Full title of the plans)** 

**Shantanu Gaur** 

**Chief Executive Officer** 

**11 Huron Drive** 

**Natick, MA 01760** 

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

**(508) 647-4000** 

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

***Copies to:***

**Danielle M. Lauzon** 

**Jeffrey A. Letalien** 

**Goodwin Procter LLP** 

**100 Northern Avenue** 

**Boston, MA 02210** 

**Telephone: (617) 570-1000** 

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 | ☐ |
| 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. ☐

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**EXPLANATORY NOTE** 

This registration statement on Form S-8 relating to the Allurion Technologies, Inc. 2023 Stock Option and Incentive Plan (the "2023 Plan") and the Allurion Technologies, Inc. 2023 Employee Stock Purchase Plan (the "2023 ESPP") (together the "Plans") of Allurion Technologies, Inc. (the "Registrant") registers an aggregate of 447,254 additional shares of common stock, par value $0.0001 per share ("common stock"), of the Registrant reserved under the Plans, representing (x) an increase of (i) 142,763 shares reserved under the 2023 Plan, effective January 1, 2024, and (ii) 229,948 shares reserved under the 2023 Plan, effective January 1, 2025, and (y) an increase of (i) 28,553 shares reserved under the 2023 ESPP, effective January 1, 2024, and (ii) 45,990 shares reserved under the 2023 ESPP, effective January 1, 2025, in each case by operation of the Plans' "evergreen" provision and as adjusted for the reverse stock split of 1-for-25 effected by the Registrant effective as of January 3, 2025. This registration statement registers additional securities of the same class as other securities for which a registration statement on Form S-8 relating to the Plans has previously been filed and is effective. Accordingly, pursuant to General Instruction E, the information contained in the Registrant's registration statement on Form S-8 (File No. 333-275126) is hereby incorporated by reference and made a part of this registration statement, except as presented below in Part II, Item 8. Exhibits.

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**Part II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 8. Exhibits.** 

**EXHIBIT INDEX** 

---

| | |
|:---|:---|
| **Exhibit<br>No.** | **Description** |
| 4.1 | [Form of Amended and Restated Certificate of Incorporation of Allurion Technologies, Inc. (f/k/a Allurion Technologies Holdings, Inc.) (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on August 7, 2023).](http://www.sec.gov/Archives/edgar/data/1964979/000119312523205104/d732912dex31.htm) |
| 4.2 | [Certificate of Amendment to the Amended and Restated Certificate of Incorporation of Allurion Technologies, Inc. (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on December 31, 2024).](http://www.sec.gov/Archives/edgar/data/1964979/000119312524287091/d924855dex31.htm) |
| 4.3 | [Amended and Restated Bylaws of Allurion Technologies, Inc. (f/k/a Allurion Technologies Holdings, Inc.) (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed with the SEC on August 7, 2023).](http://www.sec.gov/Archives/edgar/data/1964979/000119312523205104/d732912dex32.htm) |
| 5.1\* | [Opinion of Goodwin Procter LLP.](d130343dex51.htm) |
| 23.1\* | [Consent of Independent Registered Public Accounting Firm, Deloitte & Touche LLP (with respect to the Allurion Technologies, Inc. financial statements).](d130343dex231.htm) |
| 23.2\* | [Consent of Goodwin Procter LLP (included in Exhibit 5.1).](d130343dex51.htm) |
| 24.1\* | [Power of Attorney (included on signature page of this Registration Statement).](#sig) |
| 99.1 | [Allurion Technologies, Inc. 2023 Stock Option and Incentive Plan and form of award agreements (incorporated by reference to Exhibit 99.3 to the Registrant's Registration Statement on Form S-8 filed with the SEC on October 20, 2023).](http://www.sec.gov/Archives/edgar/data/1964979/000119312523260016/d559340dex993.htm) |
| 99.2 | [Allurion Technologies, Inc. 2023 Employee Stock Purchase Plan (incorporated by reference to Exhibit 99.4 to the Registrant's Registration Statement on Form S-8 filed with the SEC on October 20, 2023).](http://www.sec.gov/Archives/edgar/data/1964979/000119312523260016/d559340dex994.htm) |
| 107\* | [Filing Fee Table.](d130343dexfilingfees.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 Town of Natick, Commonwealth of Massachusetts, on June 18, 2025.

---

| | |
|:---|:---|
| **ALLURION TECHNOLOGIES, INC.** | **ALLURION TECHNOLOGIES, INC.** |
|  By: | /s/ Shantanu Gaur |
|  Name: | Shantanu Gaur |
|  Title: | Chief Executive Officer and Director |

---

**POWER OF ATTORNEY AND SIGNATURES** 

KNOW ALL BY THESE PRESENT, that each individual whose signature appears below hereby constitutes and appoints Shantanu Gaur as such person's true and lawful attorney-in-fact and agent with full power of substitution and resubstitution, for such person in such person's name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto, and all documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-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 such person might or could do in person, hereby ratifying and confirming all that any said attorney-in-fact and agent, or any substitute or substitutes of any of them, 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 has been signed by the following person in the capacities and on the date indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Shantanu Gaur<br> Shantanu Gaur | Chief Executive Officer and Director<br>(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer) | June 18, 2025 |
| /s/ Milena Alberti-Perez<br> Milena Alberti-Perez | Director | June 18, 2025 |
| /s/ Michael Davin<br> Michael Davin | Director | June 18, 2025 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<br> Krishna Gupta | Director |  |
| /s/ Larson Douglas Hudson<br> Larson Douglas Hudson | Director | June 18, 2025 |
| /s/ Omar Ishrak<br> Omar Ishrak | Director | June 18, 2025 |
| /s/ Keith B. Johns II<br> Keith B. Johns II | Director | June 18, 2025 |
| /s/ Nicholas Lewin | Director | June 18, 2025 |
| Nicholas Lewin |  |  |
| /s/ R. Jason Richey |  |  |
| R. Jason Richey | Director | June 18, 2025 |

---

## Exhibit 5.1

**Exhibit 5.1** 

---

| | |
|:---|:---|
| ![LOGO](g130343g0606212717182.jpg) | Goodwin Procter LLP<br> The New York Times Building<br> 620 Eighth Avenue<br> New York, NY 10018<br>goodwinlaw.com<br> +1 212 813 8800 |

---

June 18, 2025

Allurion Technologies, Inc.

11 Huron Drive

Natick, MA 01760

Re: <u>Securities Being Registered under Registration Statement on Form S-8</u>

We have acted as your counsel in connection with your filing of a Registration Statement on Form S-8 (the "Registration Statement") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), on or about the date hereof relating to an additional 447,254 shares (the "Shares") of Common Stock, par value $0.0001 per share ("Common Stock"), of Allurion Technologies, Inc., a Delaware corporation (the "Company"), that may be issued pursuant to the Company's 2023 Stock Option and Incentive Plan and the Company's 2023 Employee Stock Purchase Plan (collectively, the "Plans").

We have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinion set forth below. We have relied, without independent verification, on certificates of public officials and, as to matters of fact material to the opinion set forth below, on certificates of officers of the Company.

For purposes of the opinion set forth below, we have assumed that, at the time Shares are issued, the total number of then unissued Shares, when added to the number of shares of Common Stock issued, subscribed for, or otherwise committed to be issued, does not exceed the number of shares of Common Stock authorized by the Company's certificate of incorporation.

The opinion set forth below is limited to the Delaware General Corporation Law.

Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, when delivered against payment therefor in accordance with the terms of the Plans, will be validly issued, fully paid and nonassessable.

This opinion letter and the opinion it contains shall be interpreted in accordance with the Core Opinion Principles as published in 74 Business Lawyer 815 (Summer 2019).

We hereby consent to the inclusion of this opinion as Exhibit 5.1 to the Registration Statement. In giving our consent, we do not 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 thereunder.

Very truly yours,

/s/ Goodwin Procter LLP

GOODWIN PROCTER 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 27, 2025 relating to the financial statements of Allurion Technologies, Inc., appearing in the Annual Report on Form 10-K of Allurion Technologies, Inc. for the year ended December 31, 2024.

/s/ Deloitte & Touche LLP

Boston, Massachusetts

June 18, 2025

## Ex-Filing

**Exhibit 107** 

**Calculation of Filing Fee Table** 

**Form S-8**

(Form Type)

**Allurion Technologies, Inc.** 

(Exact Name of Registrant as Specified in its Charter)

<u>Table 1: Newly Registered Securities</u> 

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp; Security<br> Type | Security<br> Class<br> Title | Fee<br> Calculation<br> Rule | Amount<br>Registered(1) | Proposed<br>Maximum<br>Offering<br>Price Per<br>Share | Maximum<br>Aggregate Offering<br>Price | Fee<br> Rate | Amount of<br>Registration<br>Fee |
| &nbsp;&nbsp;&nbsp;Equity | 2023 Stock Option and Incentive Plan Common Stock, par value $0.0001 per share | Rule 457(c) and Rule 457(h) | 372711(2) | $2.47(3) | $920596.17 | $0.0001531 | $140.95 |
| &nbsp;&nbsp;&nbsp;Equity | 2023 Employee Stock Purchase Plan Common Stock, par value $0.0001 per share | Rule 457(c) and Rule 457(h) | 74543(4) | $2.10(5) | $156540.30 | $0.0001531 | $23.97 |
| &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts | &nbsp;&nbsp;&nbsp;Total Offering Amounts |  | $1077136.47 |  | $164.92 |
| &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets | &nbsp;&nbsp;&nbsp;Total Fee Offsets |  |  |  | $0 |
| &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due | &nbsp;&nbsp;&nbsp;Net Fee Due |  |  |  | $164.92 |

---

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this
registration statement (this "Registration Statement"), shall also cover any additional shares of common stock, par value $0.0001 per share (the "common stock"), of Allurion Technologies, Inc. (the "Registrant"), which
may become issuable under the Allurion Technologies, Inc. 2023 Stock Option and Incentive Plan (the "2023 Plan") or the Allurion Technologies, Inc. 2023 Employee Stock Purchase Plan (the "2023 ESPP") by reason of any stock
dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of common stock. Pursuant to Rule 416(c) under the Securities
Act, this Registration Statement shall also cover an indeterminate amount of interests to be offered or sold pursuant to the employee benefit plans described herein.

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(2) Represents an automatic increase of (i) 142,763 shares available for issuance under the 2023 Plan, effective as
of January 1, 2024 and (ii) 229,948 shares available for issuance under the 2023 Plan, effective as of January 1, 2025. Shares available for issuance under the 2023 Plan were previously registered on a registration statement on Form S-8 filed with the U.S. Securities and Exchange Commission ("SEC") on October 20, 2023 (File No. 333-275126).

(3) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and (h) of
the Securities Act, and based on $2.47, the average of the high and low sale prices of the common stock as reported on the New York Stock Exchange ("NYSE") on June 16, 2025 (such date being within five business days of the date that this
Registration Statement was filed with the SEC.

(4) Represents an automatic increase of (i) 28,553 shares available for issuance under the 2023 ESPP, effective as
of January 1, 2024 and (ii) 45,990 shares available for issuance under the 2023 ESPP, effective as of January 1, 2025. Shares available for issuance under the 2023 ESPP were previously registered on a registration statement on Form S-8 filed with the Securities and Exchange Commission on October 20, 2023 (File No. 333-275126).

(5) Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and (h) of
the Securities Act, and based on 85% of $2.47, the average of the high and low sale prices of the common stock as reported on NYSE on June 16, 2025 (such date being within five business days of the date that this Registration Statement was filed
with the SEC). Pursuant to the 2023 ESPP, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the fair market value of a share of common stock on the offering date or on the exercise date, whichever is
less.