# EDGAR Filing Document

**Accession Number:** 0001887673
**File Stem:** 0001213900-26-023024
**Filing Date:** 2026-3
**Character Count:** 21878
**Document Hash:** c9529460befffb91adf402f43ba008b4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-023024.hdr.sgml**: 20260303

**ACCESSION NUMBER**: 0001213900-26-023024

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 17

**FILED AS OF DATE**: 20260303

**DATE AS OF CHANGE**: 20260303

**EFFECTIVENESS DATE**: 20260303

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wearable Devices Ltd.
- **CENTRAL INDEX KEY:** 0001887673
- **STANDARD INDUSTRIAL CLASSIFICATION:** COMPUTER COMMUNICATIONS EQUIPMENT [3576]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** L3
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293968
- **FILM NUMBER:** 26713937

**BUSINESS ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736
- **BUSINESS PHONE:** 97246185670

**MAIL ADDRESS:**
- **STREET 1:** 5 HA-TNUFA ST.
- **CITY:** YOKNE'AM ILLIT
- **STATE:** L3
- **ZIP:** 2066736

**As filed with the Securities and Exchange Commission on March 3, 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**

**WEARABLE DEVICES LTD.** 

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **State of Israel** | **Not applicable** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer <br> Identification No.) |

---

**5 Ha-Ta'asiya Street, Yokne'am Illit, 2066736 Israel**

(Address of Principal Executive Offices)

**Wearable Devices Ltd. 2024 Global Equity Incentive Plan**

(Full title of the plan)

**Mudra Wearable, Inc.**

**24A Trolley Square #2203**

**Wilmington, DE 19806** 

(Name, Address and Telephone Number of Agent for Service)

COPIES TO:

---

| | |
|:---|:---|
| **Oded Har-Even, Esq.** | **Reut Alfiah, Adv.** |
| **Howard Berkenblit, Esq.**<br> **Ilana Levin, Esq.**<br> **Sullivan & Worcester LLP**<br> **1251 Avenue of the Americas** <br> **New York, NY 10020**<br> **Tel: 212.660.3000** | **Gal Cohen, Adv.**<br> **Sullivan & Worcester Tel-Aviv (Har-Even & Co.)**<br> **HaArba'a Towers**<br> **28 HaArba'a St.**<br> **North Tower, 35th floor**<br> **Tel-Aviv, Israel 6473925<br> Tel: +972.74.758.0480** |

---

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 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**

The purpose of this Registration Statement on Form S-8 (this "**Registration Statement**") is to register 1,431,713 additional ordinary shares, no par value per share (the "**Ordinary Shares**"), of Wearable Devices Ltd. (the "**Registrant**"), to be reserved for issuance under the Wearable Devices Ltd. 2024 Global Equity Incentive Plan (the "**Plan**"), which are in addition to the 141,492 Ordinary Shares (as adjusted for the reverse share split of the Ordinary Shares at the ratio of 1-to-4, effective as of March 17, 2025), 653,760 Ordinary Shares and 1,678,604 Ordinary Shares under the Plan registered on the Company's Registration Statements on Form S-8 filed by the Registrant with the Securities and Exchange Commission (the "**Commission**") on December 23, 2024 (File No. 333-284010), September 10, 2025 (File No. 333-2901148) and December 1, 2025 (File No. 333-291857) (collectively, the "**Prior Registration Statements**") .

This Registration Statement relates to securities of the same class as those to which the Prior Registration Statements relate and is submitted in accordance with General Instruction E to Form S-8 regarding Registration of Additional Securities. Pursuant to Instruction E of Form S-8, the content of the Prior Registration Statements is incorporated herein by reference and made part of this Registration Statement, except as amended hereby.

**PART I**

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

The information specified in Item 1 and Item 2 of Part I of Registration Statement on Form S-8 is omitted from this Registration Statement. The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the Plan covered by this Registration Statement as specified by Rule 428(b)(1) under the Securities Act of 1933, as amended (the "**Securities Act**").

**PART II**

**ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE**

The following documents filed by the Registrant with the Commission are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The Registrant's Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1887673/000121390025025602/ea0234654-20f_wearable.htm) for the fiscal year ended December 31, 2024, filed with the Commission on March 20, 2025;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The Registrant's Reports of Foreign Private Issuer on Form 6-K ("**Form 6-K**") filed with the Commission on [April 7, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025029160/ea0237329-6k_wearable.htm), [April 23, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025034349/ea0239217-6k_wearable.htm), [April 30, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025037054/ea0240066-6k_wearable.htm), [May 22, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025046601/ea0243199-6k_wearable.htm), [August 4, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025070913/ea0251496-6k_wearable.htm) (with respect to the first four, sixth, and seventh paragraphs and the section titled "Forward-Looking Statements" in the press release attached as Exhibit 99.1), [August 7, 2025](http://www.sec.gov/Archives/edgar/data/1887673/000121390025072855/ea0252123-6k_wearable.htm), [August 11, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025073950/ea0252613-6k_wearable.htm) (with respect to the first two, fourth, and fifth paragraphs and section titled "Forward-Looking Statements" in the press release attached as Exhibit 99.1), [September 9, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025086155/ea0255783-6k_wearable.htm) (other than the second, third, fourth and fifth paragraphs of the press release attached as Exhibit 99.3), [September 10, 2025](http://www.sec.gov/Archives/edgar/data/1887673/000121390025086386/ea0256797-6k_wearable.htm) (with respect to the first six and ninth paragraph and the section titled "Forward-Looking Statements Disclaimer" in the press release attached as Exhibit 99.1), [September 11, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025086848/ea0256950-6k_wearable.htm), [September 15, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025087408/ea0257315-6k_wearable.htm), [September 19, 2025](http://www.sec.gov/Archives/edgar/data/1887673/000121390025089525/ea0258021-6k_wearable.htm), [September 25, 2025](http://www.sec.gov/Archives/edgar/data/1887673/000121390025091719/ea0258740-6k_wearable.htm), [October 24, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025101913/ea0262421-6k_wearable.htm), [October 31, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025104365/ea0263194-6k_wearable.htm), [December 1, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025116235/ea0267810-6k_wearable.htm), [December 11, 2025](https://www.sec.gov/Archives/edgar/data/1887673/000121390025120389/ea0269287-6k_wearable.htm) (with respect to the first two paragraphs and the section titled "Forward-Looking Statements Disclaimer" in the press release attached as Exhibit 99.1), [January 15, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026004722/ea0273023-6k_wearable.htm), [February 2, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026010552/ea0275012-6k_wearable.htm), [February 11, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026014614/ea0276535-6k_wearable.htm) (with respect to the first four paragraphs and the section titled "Forward-Looking Statements Disclaimer" in the press release attached as Exhibit 99.1), [February 17, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026016940/ea0277236-6k_wearable.htm) (with respect to the first six paragraphs and the section titled "Forward-Looking Statements Disclaimer" in the press release attached as Exhibit 99.1), [February 20, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026018805/ea0277767-6k_wearable.htm) and [March 2, 2026](https://www.sec.gov/Archives/edgar/data/1887673/000121390026022024/ea0279285-6k_wearable.htm); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of the Registrant's Ordinary Shares which is contained in the Registrant's Registration Statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/1887673/000121390022055087/ea165606-8a12b_wearable.htm) filed on September 9, 2022 (File No. 001-41502) under the Securities Exchange Act of 1934, as amended (the "**Exchange Act**"), as amended by [Exhibit 2.7](https://www.sec.gov/Archives/edgar/data/1887673/000121390025025602/ea023465401ex2-7_wearable.htm) to our Annual Report on [Form 20-F](https://www.sec.gov/Archives/edgar/data/1887673/000121390025025602/ea0234654-20f_wearable.htm) for the fiscal year ended December 31, 2024, filed with the Commission on March 20, 2025, including any further amendment or report filed for the purpose of updating such description.

All documents, reports and definitive proxy or information statements filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act and all reports on Form 6-K subsequently filed by the Registrant which state that they are incorporated by reference herein 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 hereby 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. 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 that 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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| | |
|:---|:---|
| 5.1 | [Opinion of Sullivan & Worcester Tel Aviv (Har-Even & Co.), Israeli counsel to Wearable Devices Ltd.](ea027962901_ex5-1.htm) |
| 23.1 | [Consent of Ziv Haft, Certified Public Accountants, Isr., BDO member firm, an independent registered public accounting firm.](ea027962901_ex23-1.htm) |
| 23.2 | [Consent of Sullivan & Worcester Tel Aviv (Har-Even & Co.) (included in Exhibit 5.1).](ea027962901_ex5-1.htm) |
| 24.1 | [Power of Attorney (included on signature page).](#S-8_001) |
| 99.1 | [Wearable Devices Ltd. 2024 Global Equity Incentive Plan (filed as Exhibit 10.1 to Form 6-K (File No. 001-41502) filed on August 22, 2024 and incorporated herein by reference).](https://www.sec.gov/Archives/edgar/data/1887673/000121390024071825/ea021201601ex10-1_wearable.htm) |
| 107 | [Filing Fee Table.](ea027962901_ex-fee.htm) |

---

**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 F-1 and has duly caused this registration statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in Yokne'am Illit, Israel, on March 3, 2026.

---

| | |
|:---|:---|
| **WEARABLE DEVICES LTD.** | **WEARABLE DEVICES LTD.** |
| By: | /s/ Asher Dahan |
|  | Asher Dahan |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

The undersigned officers and directors of Wearable Devices Ltd. hereby constitute and appoint each of Asher Dahan and Alon Mualem with full power of substitution, each of them singly his true and lawful attorneys-in-fact and agents to take any actions to enable Wearable Devices Ltd. to comply with the Securities Act, and any rules, regulations and requirements of the SEC, in connection with this registration statement on Form S-8, including the power and authority to sign for the undersigned in his name in the capacities indicated below any and all further amendments to this registration statement and any other registration statement filed pursuant to the provisions of Rule 462 under the Securities Act.

Pursuant to the requirements of the Securities Act of 1933, this amendment to the registration statement on Form S-8 has been signed by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Asher Dahan | Chief Executive Officer, Director | March 3, 2026 |
| Asher Dahan | (Principal Executive Officer) |  |
| /s/ Alon Mualem | Chief Financial Officer | March 3, 2026 |
| Alon Mualem | (Principal Financial and Accounting Officer) |  |
| /s/ Eli Bachar | Director | March 3, 2026 |
| Eli Bachar |  |  |
| /s/ Ilana Lurie | Director | March 3, 2026 |
| Ilana Lurie |  |  |
| /s/ Kobbi Nir | Director | March 3, 2026 |
| Kobbi Nir |  |  |
| /s/ Guy Wagner | Director | March 3, 2026 |
| Guy Wagner |  |  |

---

**SIGNATURE OF AUTHORIZED REPRESENTATIVE IN THE UNITED STATES**

Pursuant to the Securities Act of 1933, as amended, the undersigned, Mudra Wearable, Inc., the duly authorized representative in the United States of Wearable Devices Ltd., has signed this registration statement on March 3, 2026.

---

| |
|:---|
| /s/ Mudra Wearable, Inc. |
| Mudra Wearable, Inc. |

---

## Exhibit 5.1

**Exhibit 5.1**

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| | | |
|:---|:---|:---|
| ![](ea027962901_ex5-1img1.jpg) | **Sullivan & Worcester Tel Aviv**<br> 28 HaArba'a St. HaArba'a Towers North Tower, 35th Floor<br> Tel-Aviv, Israel | +972-747580480<br> sullivanlaw.com<br>|

---

March 3, 2026

Wearable Devices Ltd.

2 Ha-Ta'asiya St.

Yokne'am Illit, 2069803 Israel

---

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

---

Ladies and Gentlemen:

We have acted as Israeli counsel for Wearable Devices Ltd., an Israeli Company (the "**Company**") in connection with the Registration Statement on Form S-8 (the "**Registration Statement**") filed by the Company on the date hereof with the U.S. Securities and Exchange Commission (the "**SEC**") under the Securities Act of 1933, as amended (the "**Securities Act**"). The Registration Statement relates to the additional registration of 1,431,713 of the Company's ordinary shares, no par value per share (the "**Ordinary Shares**"), reserved for issuance under the Wearable Devices Ltd. 2024 Global Equity Incentive Plan (the "**Plan**").

In connection herewith, we have examined the originals, or photocopies or copies, certified or otherwise identified to our satisfaction, of: (i) the Registration Statement to which this opinion is attached as an exhibit; (ii) a copy of the amended and restated articles of association of the Company (the "**Articles**"), as currently in effect; (iii) resolutions of the board of directors which relate to the Registration Statement and the Plan; and (iv) such other corporate records, agreements, documents and other instruments, and such certificates or comparable documents of public officials and of officers and representatives of the Company as we have deemed relevant and necessary as a basis for the opinions hereafter set forth. We have also made inquiries of such officers and representatives as we have deemed relevant and necessary as a basis for the opinions hereafter set forth.

In such examination, we have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as certified, confirmed as photostatic copies and the authenticity of the originals of such latter documents. As to all questions of fact material to these opinions that have not been independently established, we have relied upon certificates or comparable documents of officers and representatives of the Company. In addition, we have assumed that the Ordinary Shares and any equity awards that provide for the acquisition thereof will be granted in accordance with the Plan and the Articles.

We are members of the Israel Bar and we express no opinion as to any matter relating to the laws of any jurisdiction other than the laws of the State of Israel and have not, for the purpose of giving this opinion, made any investigation of the laws of any other jurisdiction than the State of Israel.

Based upon and subject to the foregoing, we are of the opinion that the Ordinary Shares issuable under the Plan have been duly authorized and, when and if issued and paid for in accordance with the terms of the Plan, will be validly issued, fully paid and non-assessable.

We consent to the filing of this opinion as an exhibit to the Registration Statement and to the reference to our firm wherever appearing in the Registration Statement in connection with Israeli law. 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 Securities Act, the rules and regulations of the SEC promulgated thereunder or Item 509 of the SEC's Regulation S-K under the Securities Act.

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| |
|:---|
| Very truly yours, |
| /s/ Sullivan & Worcester Tel-Aviv (Har-Even & Co.) |
| Sullivan & Worcester Tel-Aviv (Har-Even & Co.) |

---

## Exhibit 23.1

**Exhibit 23.1**

![](ea027962901_ex23-1img1.jpg)

<u>Consent of Independent Registered Public Accounting Firm</u>

Wearable Devices Ltd.

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 pertaining to the 2024 Global Equity Incentive Plan of Wearable Devices Ltd. ("the Company") of our report dated March 19, 2025, relating to the consolidated financial statements of the Company as of December 31, 2024 and 2023 and for each of the years in the three-year period ended December 31, 2024 appearing in the Company's Annual Report on Form 20-F for the year ended December 31, 2024. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

---

| |
|:---|
| /s/ Ziv Haft |
| Ziv Haft |

---

Certified Public Accountants (Isr.)

BDO Member Firm

March 3, 2026

Tel Aviv, Israel

![](ea027962901_ex23-1img2.jpg)

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Wearable Devices Ltd.**

**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 | Ordinary Shares, no par value per share | (1) | Other | 1431713 | $0.7920 | $1133916.70 | 0.0001381 | $156.59 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $1133916.70 |  | 156.59 |
| 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: |  |  | $156.59 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of additional securities which may be offered and issued to prevent dilution resulting from stock splits, stock dividends, recapitalizations or similar transactions. The amount registered represents Ordinary Shares reserved for issuance upon the exercise of options that may be granted under the plan to which this Registration Statement relates. The proposed maximum offering price per share is based on the number of Ordinary Shares which may be issued under the Registrant's 2024 Global Equity Incentive Plan that this Registration Statement on Form S-8 relates to and is estimated in accordance with Rule 457(c) and (h) under the Securities Act solely for the purpose of calculating the registration fee based upon the average of the high and low sales price of the Ordinary Shares as reported on the Nasdaq Capital Market on February 27, 2026.