# EDGAR Filing Document

**Accession Number:** 0001854139
**File Stem:** 0001437749-26-009782
**Filing Date:** 2026-3
**Character Count:** 17910
**Document Hash:** 29dbfc429e768187068ccadded7802a1
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-26-009782.hdr.sgml**: 20260325

**ACCESSION NUMBER**: 0001437749-26-009782

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**REFERENCES 429**: 333-258175

**REFERENCES 429**: 333-273798

**FILED AS OF DATE**: 20260325

**DATE AS OF CHANGE**: 20260325

**EFFECTIVENESS DATE**: 20260325

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Zevia PBC
- **CENTRAL INDEX KEY:** 0001854139
- **STANDARD INDUSTRIAL CLASSIFICATION:** BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 862862492
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294595
- **FILM NUMBER:** 26792595

**BUSINESS ADDRESS:**
- **STREET 1:** 15821 VENTURA BLVD.
- **STREET 2:** SUITE 135
- **CITY:** ENCINO
- **STATE:** CA
- **ZIP:** 91436
- **BUSINESS PHONE:** 203-331-7639

**MAIL ADDRESS:**
- **STREET 1:** 15821 VENTURA BLVD.
- **STREET 2:** SUITE 135
- **CITY:** ENCINO
- **STATE:** CA
- **ZIP:** 91436

**As filed with the Securities and Exchange Commission on March 25, 2026**

**Registration No. 333-**

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**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549** 

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**FORM S-8**

**REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933**

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**ZEVIA PBC**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware**<br> (State or Other Jurisdiction of Incorporation or Organization) | **86-2862492**<br> (I.R.S. Employer Identification No.) |

---

**15821 Ventura Blvd., Suite 135**

**Encino, CA 91436**

(Address of Principal Executive Offices, Zip Code)

**Zevia PBC 2021 Equity Incentive Plan**

(Full title of the plan)

**Steven Staes**

**General Counsel & Vice President, People**

**Zevia PBC**

**15821 Ventura Blvd., Suite 135**

**Encino, CA 91436**

**(424) 343-2654**

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

With a copy to:

**Gina Hancock**

**Gibson, Dunn & Crutcher LLP**

**2001 Ross Avenue, Suite 2100**

**Dallas, TX 75201-2923**

**(214) 698-3357**

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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.

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| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ☐ | Accelerated filer | ☒ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☒ |
|  |  | Emerging growth company | ☒ |

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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 is being filed by Zevia PBC (the "Registrant") in order to register an additional 11,000,000 shares of its Class A common stock, par value $0.001 per share (the "Common Stock"), that may be issued under the Zevia PBC 2021 Equity Incentive Plan (the "Plan"), which includes (i) 9,167,657 shares of Common Stock pursuant to the provisions of the Plan providing for automatic increases in the number of shares reserved for issuance thereunder and (ii) 1,832,343 shares of Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the share counting, share recycling and other terms and conditions of the Plan. The information contained in the Registrant's registration statements on Form S-8 filed with the Securities and Exchange Commission (the "SEC") on July 26, 2021 ([<u>SEC File No. 333-258175</u>](http://www.sec.gov/Archives/edgar/data/1854139/000119312521224351/d196323ds8.htm)) and on August 8, 2023 ([<u>SEC File No. 333-273798</u>](http://www.sec.gov/Archives/edgar/data/1854139/000119312523206246/d511758ds8.htm)), together with all exhibits filed therewith or incorporated therein by reference, is hereby incorporated by reference pursuant to General Instruction E to Form S-8, and the shares of Common Stock registered hereunder are in addition to the shares of Common Stock registered on such registration statements.

**PART II**<br> **INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8. Exhibits.** 

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| | |
|:---|:---|
| **Exhibit**<br> **No.** | **Exhibit Description** |
| 4.1 | [Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed with the SEC on July 26, 2021).](http://www.sec.gov/Archives/edgar/data/1854139/000119312521224294/d182427dex31.htm) |
| 4.2 | [Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K filed with the SEC on July 26, 2021).](http://www.sec.gov/Archives/edgar/data/1854139/000119312521224294/d182427dex32.htm) |
| 5.1\* | [Opinion of Gibson, Dunn & Crutcher LLP.](ex_935290.htm) |
| 23.1\* | [Consent of Deloitte & Touche LLP, independent registered public accounting firm.](ex_935291.htm) |
| 23.2\* | [Consent of Gibson, Dunn & Crutcher LLP (included in Exhibit 5.1).](ex_935290.htm) |
| 24.1\* | [Power of Attorney (included on the signature page to this Registration Statement).](#poa) |
| 99.1 | [Zevia PBC 2021 Equity Incentive Plan (incorporated by reference to Exhibit 99.1 to the Registrant's Registration Statement on Form S-8 filed with the SEC on July 26, 2021).](http://www.sec.gov/Archives/edgar/data/1854139/000119312521224351/d196323dex991.htm) |
| 107.1\* | [Filing Fee Table.](ex_935292.htm) |

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\* Filed herewith.

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**SIGNATURES** 

Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Encino, State of California, on March 25, 2026.

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| | |
|:---|:---|
| **Zevia PBC** | **Zevia PBC** |
| By: | /s/ Amy E. Taylor |
| Name: | Amy E. Taylor |
| Title: | President and Chief Executive Officer |

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**POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Amy E. Taylor, Girish Satya and Steven Staes, and each of them, the individual's true and lawful attorney-in-fact and agent, 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 any registration statement relating to the offering covered by this Registration Statement and filed pursuant to Rule 462(b) under the Securities Act of 1933, and to file the same, with 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, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents or their substitute or substitutes 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 below by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| <u>Signature</u> | <u>Title</u> | Date |
| /s/ Amy E. Taylor | President and Chief Executive Officer, Director | March 25, 2026 |
| Amy E. Taylor | (Principal Executive Officer) |  |
| /s/ Girish Satya | Chief Financial Officer | March 25, 2026 |
| Girish Satya | (Principal Financial Officer and Principal Accounting Officer) |  |
| /s/ Suzanne Ginestro | Director | March 25, 2026 |
| Suzanne Ginestro |  |  |
| /s/ David J. Lee | Director | March 25, 2026 |
| David J. Lee |  |  |
| /s/ Andrew Ruben | Director | March 25, 2026 |
| Andrew Ruben |  |  |
| /s/ Alexandre I. Ruberti | Director | March 25, 2026 |
| Alexandre I. Ruberte |  |  |
| /s/ Julie G. Ruehl | Director | March 25, 2026 |
| Julie G. Ruehl |  |  |
| /s/ Padraic L. Spence | Director | March 25, 2026 |
| Padraic L. Spence |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

![gdlogo.jpg](gdlogo.jpg)

March 25, 2026

Zevia PBC

15821 Ventura Blvd., Suite 135

Encino, CA 91436

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

Ladies and Gentlemen:

We have examined the Registration Statement on Form S-8, (the "Registration Statement") of Zevia PBC, a Delaware public benefit corporation (the "Company"), to be filed with the Securities and Exchange Commission (the "Commission") pursuant to the Securities Act of 1933, as amended (the "Securities Act"), in connection with the offering by the Company of up to 11,000,000 shares (the "Shares") of the Company's Class A common stock, par value $0.001 per share (the "Common Stock"), available for issuance pursuant to the Zevia PBC 2021 Equity Incentive Plan (the "Plan").

In arriving at the opinion expressed below, we have examined originals, or copies certified or otherwise identified to our satisfaction as being true and complete copies of the originals, of such documents, corporate records, certificates of officers of the Company and of public officials and other instruments as we have deemed necessary or advisable to enable us to render the opinion set forth below. In our examination, we have assumed without independent investigation the genuineness of all signatures, the legal capacity and competency of all natural persons, the authenticity of all documents submitted to us as originals and the conformity to original documents of all documents submitted to us as copies. As to any facts material to this opinion, we have relied to the extent we deemed appropriate and without independent investigation upon statements and representations of officers and other representatives of the Company and others. We have also assumed that there are no agreements or understandings between or among the Company and any participants in the Plan that would expand, modify or otherwise affect the terms of the Plan or the rights or obligations of the participants thereunder.

Based upon the foregoing, and subject to the assumptions, exceptions, qualifications and limitations set forth herein, we are of the opinion that the Share, when issued against payment therefor in accordance with the terms set forth in the Plan, as set forth in the Registration Statement, will be validly issued, fully paid and non-assessable.

**Gibson, Dunn & Crutcher LLP**<br> One Embarcadero Center Suite 2600 \| San Francisco, CA 94111-3715 \| T: 415.393.8200 \| F: 415.393.8306 \| gibsondunn.com

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![gdlogo.jpg](gdlogo.jpg)

March 25, 2026<br> Page 2

We render no opinion herein as to matters involving the laws of any jurisdiction other than the Delaware General Corporation Law (the "DGCL"). We are not admitted to practice in the State of Delaware; however, we are generally familiar with the DGCL as currently in effect and have made such inquiries as we consider necessary to render the opinions above. This opinion is limited to the effect of the current state of the DGCL and the facts as they currently exist. We assume no obligation to revise or supplement this opinion in the event of future changes in such law or the interpretations thereof or such facts.

We consent to the filing of this opinion as an exhibit to the Registration Statement, and we further consent to the use of our name under the caption "Legal Matters" in the Registration Statement and the prospectus that forms a part thereof. In giving these consents, we do not thereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act or the Rules and Regulations of the Commission.

Very truly yours,

/s/ Gibson, Dunn & Crutcher LLP

GIBSON, DUNN & CRUTCHER 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 February 25, 2026 relating to the financial statements of Zevia PBC, appearing in the Annual Report on Form 10-K of Zevia PBC for the year ended December 31, 2025.

/s/ Deloitte & Touche LLP

Los Angeles, California

March 25, 2026

## Ex-Filing

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

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|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Zevia PBC**  |

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A common stock, par value $0.001 per share | 457(a) | 11000000 | $1.26 | $13860000.00 | 0.0001381 | $1914.07 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $13860000.00  |  | $1914.07  |
| 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:  |  |  |  | $1914.07  |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> This Registration Statement on Form S-8 covers (i) 9,167,657 shares of Class A common stock, par value $0.001 per share (the "Common Stock"), of Zevia PBC (the "Registrant") that may be issued pursuant to the Zevia PBC 2021 Equity Incentive Plan (the "Plan") as a result from the automatic increases in the number of shares reserved for issuance thereunder and 1,832,343 shares of Common Stock that may again become available for delivery with respect to awards under the Plan pursuant to the share counting, share recycling and other terms and conditions of the Plan and (ii) pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the "Securities Act"), any additional shares of Common Stock that may be issued pursuant to the Plan as a result of any stock dividend, stock split, recapitalization or other similar transaction, and any other securities with respect to which the outstanding shares are converted or exchanged. The proposed maximum aggregate offering price is estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and (h) of the Securities Act, and based on the average of the high and low sale prices of the Common Stock, as quoted on the New York Stock Exchange, on March 23, 2026.

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

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