# EDGAR Filing Document

**Accession Number:** 0001682265
**File Stem:** 0001477932-25-004962
**Filing Date:** 2025-7
**Character Count:** 32128
**Document Hash:** aad49713bd7832e8170bd1523ac67f46
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001477932-25-004962.hdr.sgml**: 20250710

**ACCESSION NUMBER**: 0001477932-25-004962

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 7

**FILED AS OF DATE**: 20250710

**DATE AS OF CHANGE**: 20250709

**EFFECTIVENESS DATE**: 20250710

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Onar Holding Corp
- **CENTRAL INDEX KEY:** 0001682265
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 472200506
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-288597
- **FILM NUMBER:** 251114638

**BUSINESS ADDRESS:**
- **STREET 1:** 8605 SANTA MONICA BOULEVARD
- **STREET 2:** PMB 36522
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90069
- **BUSINESS PHONE:** 213-437-3081

**MAIL ADDRESS:**
- **STREET 1:** 8605 SANTA MONICA BOULEVARD
- **STREET 2:** PMB 36522
- **CITY:** LOS ANGELES
- **STATE:** CA
- **ZIP:** 90069

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Reliant Holdings, Inc.
- **DATE OF NAME CHANGE:** 20160812

**As filed with the United States Securities and Exchange Commission on July 9, 2025.**

**Registration No: 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

<u>_______________________</u>

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER THE SECURITIES ACT OF 1933**

<u>_______________________</u>

---

| |
|:---|
| **ONAR Holding Corporation** |
| (Exact Name of Registrant as Specified in its Charter) |

---

---

| | |
|:---|:---|
| **Nevada** | **47-2200506** |
| (State or Other Jurisdiction of Incorporation or Organization) | (I.R.S. Employer Identification Number) |
| **990 Biscayne Blvd, 5th Floor**<br> **Miami, FL** | **33132** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| | |
|:---|:---|
| **<u>ONAR Holding Corporation 2025 Omnibus Incentive Plan</u>** | **<u>ONAR Holding Corporation 2025 Omnibus Incentive Plan</u>** |
| (Full Title of Plans) | (Full Title of Plans) |
| **Claude Zdanow**<br> **Chief Executive Officer**<br> **990 Biscayne Blvd, 5th Floor**<br> **Miami, FL 33132** <br> <u>**(213) 437-3081**</u> | **Claude Zdanow**<br> **Chief Executive Officer**<br> **990 Biscayne Blvd, 5th Floor**<br> **Miami, FL 33132** <br> <u>**(213) 437-3081**</u> |
| (Name, address, and telephone number, including area code, of agent for service) | (Name, address, and telephone number, including area code, of agent for service) |
| **Copies to:** | **Copies to:** |
| **Jeffrey R. Shuman, Esq.**<br> **Winston & Strawn LLP**<br> **35 W. Wacker Dr.**<br> **Chicago, IL 60601**<br> **(312) 558-5600** | **Glenn H. Truitt, Esq.**<br> **Private Wealth Law Inc.**<br> **400 S. 4th Street, Suite 540**<br> **Las Vegas, NV 89101**<br> **(702) 852-6601** |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or 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. ☐

**PART I**

**INFORMATION REQUIRED IN THE** 

**SECTION 10(a) PROSPECTUS**

The documents containing information specified by Part I of Form S-8 will be sent or given to participants in the ONAR Holding Corporation 2025 Omnibus Incentive Plan (the "Plan"), as specified in Rule 428(b)(1) promulgated by the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act"). Such documents are not being filed with the Commission but constitute (along with the documents incorporated by reference into this Registration Statement on Form S-8 (this "Registration Statement") pursuant to Item 3 of Part II hereof), 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 that ONAR Holding Corporation (the "Company" or "we") has filed with the Commission under the Securities Act and the Securities Exchange Act of 1934 (the "Exchange Act") are incorporated by reference into this Registration Statement:

· The Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1682265/000147793225002756/onar_10k.htm) for the year ended December 31, 2024 filed with the Commission on April 15, 2025 (as amended on May 5, 2025);

· The Company's Quarterly Reports on [Form 10-Q](http://www.sec.gov/Archives/edgar/data/1682265/000147793225004801/onar_10q.htm) for the quarters ended: March 31, 2025, filed with the Commission on June 25, 2025;

· The Company's Current Reports on Form 8-K filed on [January 10, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000153/relt_8k.htm) , [February 3, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000633/onar_8k.htm) , [February 12, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000909/onar_8k.htm) , [March 20, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225001862/reliant_8ka.htm) , [May 2, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225003227/onar_8k.htm) , [May 9, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225003500/onar_8k.htm) , [June 9, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225004468/onar_8k.htm) , [June 12, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225004534/onar_8k.htm) and [June 13, 2025](http://www.sec.gov/Archives/edgar/data/1682265/000147793225004587/onar_8k.htm) ; and

· The description of the Company's common stock contained in the "Description of Registrant's Securities" attached as [Exhibit 4.1](http://www.sec.gov/Archives/edgar/data/1682265/000147793225002756/onar_ex41.htm) to the Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/1682265/000147793225002756/onar_10k.htm) for the fiscal year ended December 31, 2024, filed with the SEC on April 15, 2025, and any subsequent amendment or report filed for the purpose of updating such description.

In addition, all reports and other documents subsequently filed by the Company pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, 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 a part thereof from the date of filing of such documents with the Commission. 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.

No document or information deemed to be furnished and not filed in accordance with the rules of the Commission shall be deemed to be incorporated herein by reference unless such document or information expressly provides to the contrary.

**Item 4. Description of Securities**

Not applicable.

**Item 5. Interests of Named Experts and Counsel**

Not applicable.

**Item 6. Indemnification of Directors and Officers**

Nevada Revised Statutes ("NRS") 78.138(7) provides that, subject to limited statutory exceptions and unless the articles of incorporation or an amendment thereto (in each case filed on or after October 1, 2003) provide for greater individual liability, a director or officer is not individually liable to a corporation or its shareholders or creditors for any damages as a result of any act or failure to act in his or her capacity as a director or officer unless it is proven that: (i) the act or failure to act constituted a breach of his or her fiduciary duties as a director or officer and (ii) the breach of those duties involved intentional misconduct, fraud or a knowing violation of law.

NRS 78.7502(1) provides that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of the corporation), by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with the action, suit or proceeding if the person (i) is not liable pursuant to NRS 78.138 or (ii) acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, had no reasonable cause to believe the conduct was unlawful. NRS 78.7502(2) provides that a corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that the person is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise against expenses, including amounts paid in settlement and attorneys' fees actually and reasonably incurred by the person in connection with the defense or settlement of the action or suit if the person (i) is not liable pursuant to NRS 78.138 or (ii) acted in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation. To the extent that a director, officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any such action, suit or proceeding, or in defense of any claim, issue or matter therein, the corporation shall indemnify him or her against expenses, including attorneys' fees, actually and reasonably incurred by him or her in connection with the defense. The termination of any action, suit or proceeding by judgment, order, settlement, conviction or upon a plea of nolo contendere or its equivalent, does not, of itself, create a presumption that the person is liable pursuant to NRS 78.138 or did not act in good faith and in a manner which he or she reasonably believed to be in or not opposed to the best interests of the corporation, or that, with respect to any criminal action or proceeding, he or she had reasonable cause to believe that the conduct was unlawful. Indemnification may not be made for any claim, issue or matter as to which such a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals therefrom, to be liable to the corporation or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought or other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is fairly and reasonably entitled to indemnity for such expenses as the court deems proper.

NRS 78.7502(3) provides that any discretionary indemnification pursuant to NRS 78.7502 (unless ordered by a court or advanced pursuant to NRS 78.751(2)), may be made by the corporation only as authorized in the specific case upon a determination that indemnification of the director, officer, employee, or agent is proper in the circumstances. The determination must be made (i) by the shareholders; (ii) by the board of directors by majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding; (iii) if a majority vote of a quorum consisting of directors who were not parties to the action, suit or proceeding so orders, by independent legal counsel in a written opinion; or (iv) if a quorum consisting of directors who were not parties to the action, suit or proceeding cannot be obtained, by independent legal counsel in a written opinion. NRS 78.751(2) provides that the corporation's articles of incorporation or bylaws, or an agreement made by the corporation, may provide that the expenses of officers and directors incurred in defending a civil or criminal action, suit or proceeding must be paid by the corporation as they are incurred and in advance of the final disposition of the action, suit or proceeding, upon receipt of an undertaking by or on behalf of the director or officer to repay the amount if it is ultimately determined by a court of competent jurisdiction that the director or officer is not entitled to be indemnified by the corporation.

Under the NRS, the indemnification pursuant to NRS 78.7502 and advancement of expenses authorized in or ordered by a court pursuant to NRS 78.751:

· Does not exclude any other rights to which a person seeking indemnification or advancement of expenses may be entitled under the articles of incorporation or any bylaw, agreement, vote of shareholders or disinterested directors or otherwise, for either an action in the person's official capacity or an action in another capacity while holding office, except that indemnification, unless ordered by a court pursuant to NRS 78.7502 or for the advancement of expenses made pursuant to NRS 78.751(2), may not be made to or on behalf of any director or officer if a final adjudication establishes that the director's or officer's acts or omissions involved intentional misconduct, fraud or a knowing violation of the la w and was material to the cause of action; and

· Continues for a person who has ceased to be a director, officer, employee, or agent and inures to the benefit of the heirs, executors and administrators of such a person.

A right to indemnification or to advancement of expenses arising under a provision of the articles of incorporation or any bylaw is not eliminated or impaired by an amendment to such provision after the occurrence of the act or omission that is the subject of the civil, criminal, administrative or investigative action, suit or proceeding for which indemnification or advancement of expenses is sought, unless the provision in effect at the time of such act or omission explicitly authorizes such elimination or impairment after such action or omission has occurred.

Our governing documents provide that to the fullest extent permitted under the NRS, that we shall indemnify our directors and officers in their respective capacities as such and in any and all other capacities in which any of them serves at our request.

We expect to obtain general liability insurance that covers certain liabilities of our directors and officers arising out of claims based on acts or omissions in their capacities as directors or officers, including liabilities under the Securities Act.

**Item 7. Exemption from Registration Claimed**

Not applicable.

**Item 8. Exhibits**

The exhibits filed herewith or incorporated by reference herein are set forth in the Exhibit Index filed as part of this Registration Statement.

**EXHIBIT INDEX**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [4.1](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000633/onar_ex31.htm) | [Amended and Restated Articles of Incorporation of ONAR Holding Corporation (incorporated by reference to Exhibit 3.1 to the Company's Report on Form 8-K (File No. 000-56012) filed on February 3, 2025).](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000633/onar_ex31.htm) |
| [4.2](http://www.sec.gov/Archives/edgar/data/1682265/000147793225002756/onar_ex36.htm) | [Amended and Restated Bylaws of ONAR Holding Corporation, as in effect (incorporated by reference to Exhibit 3.6 to the Company's Report on Form 10-K (File No. 000-56012) filed on April 15, 2025).](http://www.sec.gov/Archives/edgar/data/1682265/000147793225002756/onar_ex36.htm) |
| [4.3](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000909/onar_ex101.htm) | [ONAR Holding Corporation 2025 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Report on Form 8-K (File No. 000-56012) filed on February 12, 2025).](http://www.sec.gov/Archives/edgar/data/1682265/000147793225000909/onar_ex101.htm) |
| [5.1](onar_ex51.htm) | [Opinion of Private Wealth Law Inc. (filed herewith).](onar_ex51.htm) |
| [23.1](onar_ex51.htm) | [Consent of Private Wealth Law Inc. (included in Exhibit 5.1).](onar_ex51.htm) |
| [23.2](onar_ex232.htm) | [Consent of WWC, P.C. (filed herewith).](onar_ex232.htm) |
| [24.1](#POA) | [Power of Attorney (set forth on signature page).](#POA) |
| [107](onar_ex107.htm) | [Filing Fee Table (filed herewith).](onar_ex107.htm) |

---

**Item 9. Undertakings**

(a) The undersigned registrant hereby undertakes:

(1) To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:

(i) To include any prospectus required by Section 10(a)(3) of the Securities Act

(ii) To reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement and

(iii) To include any material information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change to such information in this Registration Statement

*provided*, *however*, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.

(2) That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(3) To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.

(b) The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

(c) Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Company has duly caused this Registration Statement on Form S-8 to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Miami, State of Florida on the 9<sup>th</sup> day of July, 2025.

---

| | |
|:---|:---|
| **ONAR Holding Corporation** | **ONAR Holding Corporation** |
| By: | */s/ Claude Zdanow* |
| Name: | Claude Zdanow |
| Title: | Chief Executive Officer |

---

**POWERS OF ATTORNEY**

The undersigned officers and directors do hereby constitute and appoint Claude Zdanow and Patricia Kaelin, with full power of substitution and re-substitution, as our true and lawful attorneys-in-fact and agents, to do any and all acts and things in our name and behalf in our capacities as directors and officers, and to execute any and all instruments for us and in our names in the capacities indicated below, that such person may deem necessary or advisable to enable the Company to comply with the Securities Act and any rules, regulations and requirements of the Commission in connection with this Registration Statement, including specifically, but not limited to, power and authority to sign for us, any of us, in the capacities indicated below, any and all amendments hereto (including post-effective amendments); and we do hereby ratify and confirm all that said attorney-in-fact and agent, or his or her substitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:

---

| | | | |
|:---|:---|:---|:---|
| **Signature** | **Title** |  | **Date** |
|  |  |  | <br>July 9, 2025 |
| */s/ Claude Zdanow* | Chief Executive Officer and Director<br> (Principal Executive Officer) | <br>July 9, 2025 |  |
| Claude Zdanow | Chief Executive Officer and Director<br> (Principal Executive Officer) | <br>July 9, 2025 |  |
|  |  |  | <br>July 9, 2025 |
| */s/ Patricia Kaelin* | Chief Financial Officer<br> (Principal Financial Officer) | <br>July 9, 2025 |  |
| Patricia Kaelin | Chief Financial Officer<br> (Principal Financial Officer) | <br>July 9, 2025 |  |
|  |  |  | <br>July 9, 2025 |
| */s/ Christopher Becker* | President | <br>July 9, 2025 |  |
| Christopher Becker | President | <br>July 9, 2025 |  |
| */s/ Jon Bond* |  |  |  |
| Jon Bond | Director |  | July 9, 2025 |
| */s/ Howard Palefsky* |  |  |  |
| Howard Palefsky | Director |  | July 9, 2025 |

---

## Exhibit 5.1

**EXHIBIT 5.1**

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| | | |
|:---|:---|:---|
| **Glenn H. Truitt, Esq.**<br> **Managing Partner**<br> Licensed in CA and NV<br> **Movses Shakarian, Esq.**<br> **Partner**<br> Licensed in CA only<br> **Blake Cordeiro, Esq.**<br> Licensed in NV only | ![](onar_ex51img2.jpg)<br>| **Casey C. Decker, Esq.**<br> **Partner**<br> Licensed in CA and ID (ID Pending)<br> **Todd Uglow, JD** <br> Senior IP Advisor<br>|

---

July 9, 2025

Onar Holding Corporation

15442 VENTURA BLVD STE 101,

Sherman Oaks, CA, 91403

Board of Directors,

You have requested our opinion with respect to certain matters in connection with the filing by **Onar Holding Corporation**, a Nevada corporation (the "***Company***"), of a Registration Statement on Form S-8 (as may be amended or supplemented, the "***Registration Statement***") with the Securities and Exchange Commission (the "***Commission***") covering the offering of up to an additional forty-five million (45,000,000) shares (the "***Shares***") of the Company's common stock, par value 1/1000 dollar ($0.001) per share pursuant to the Company's 2025 Omnibus Stock Incentive Plan (the "***Plan***"). In accordance with General Instruction E to Form S-8, the Shares to be registered as set forth above represent the number of additional shares that are issuable pursuant to the Plan. This opinion is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act of 1933, as amended, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement, other than as to the validity of the Shares.

In our capacity as your counsel in connection with such registration, we are familiar with the proceedings taken and proposed to be taken by the Company in connection with the authorization, issuance and sale of the Shares. For purposes of this opinion, we have assumed that such proceedings to be taken in the future will be timely completed in the manner presently proposed and that the terms of each issuance will otherwise be in compliance with law. In addition, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. We have assumed the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies thereof, and the genuineness of all signatures. As to questions of fact material to our opinion, we have relied upon the representation of certain officers of the Company.

Based on the foregoing, we are of the opinion that the Shares, when issued and sold in accordance with the terms of the Plan and the related agreements, will be validly issued, fully paid, and non-assessable.

We render this opinion only with respect to Chapter 78 of the Nevada Revised Statutes, and we express no opinion herein concerning the application or effect of the laws of any other jurisdiction, or, in the case of Nevada, any other laws, or as to any matters of municipal law or the laws of any local agencies within any state.

We hereby consent to the use of this opinion as an Exhibit in the Registration Statement and further consent to the use of our name wherever appearing in the Registration Statement. In giving such consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations thereunder.

This opinion is intended solely for use in connection with the issuance and sale of the Shares pursuant to the Registration Statement and is not to be relied upon for any other purpose or delivered to or relied upon by any other person without our prior written consent. This opinion is rendered as of the date hereof and based solely on our understanding of facts in existence as of such date after the examination described in this opinion. We assume no obligation to advise you of any fact, circumstance, event or change in the law or the facts that may hereafter be brought to our attention, whether or not such occurrence would affect or modify the opinions expressed herein.

---

| |
|:---|
| PRIVATE WEALTH LAW, INC. |
| /s/ GLENN H. TRUITT, ESQ. |

---

2<br>

## Exhibit 23.2

**EXHIBIT 23.2**

![](onar_ex232img1.jpg)

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

ONAR Holding Corporation

We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (Registration No. 333-) of our report dated April 15, 2025, relating to the consolidated balance sheets of ONAR Holding Corporation (the "Company") as of December 31, 2024, and the related consolidated statements of operations, stockholders' deficit, and cash flows for the year then ended December 31, 2024 and the related notes (collectively referred to as the "financial statements") which are included in the Annual Report on Form 10-K of the Company for the year ended December 31, 2024, filed on April 15, 2025 (as amended on May 5, 2025).

/s/ WWC, P.C.

WWC, P.C.

Certified Public Accountants

San Mateo, California

PCAOB ID: 1171

July 9, 2025

![](onar_ex232img2.jpg)

## Ex-Filing

**EXHIBIT 107**

**Calculation of Filing Fee Tables**

**FORM S-8**

(Form Type)

**ONAR Holding Corporation**

(Exact Name of Registrant as Specified in its Charter)

**Table 1: Newly Registered Securities**

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| Security Type | Security<br> Class Title | Amount<br> Registered<sup>(1)</sup> | Proposed<br> Maximum<br> Aggregate<br> Offering Price | Fee Rate | Amount of Registration<br> Fee |
| Equity | Common stock, par value $0.001 per share<br> Other<sup>(2)</sup><br>45000000<sup>(3)</sup><br>$0.05<sup>(4)</sup> |  | $2250000<sup>(4)</sup> | 0.00015310 | $345 |
| Total Offering Amounts | Total Offering Amounts |  | $2250000 |  | $345 |
| Total Fee Offsets | Total Fee Offsets |  |  |  | $-- |
| Net Fee Due | Net Fee Due |  |  |  | $345 |

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(1) Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (the "Registration Statement") to which this exhibit relates shall also cover any additional shares of the common stock of Onar Holding Corporation (the "Company," and such shares, "Company Common Stock") that become issuable by reason of any stock dividend, stock split, recapitalization or other similar transaction that results in an increase in the number of outstanding shares of Company Common Stock.

(2) Fee calculated in accordance with Rules 457(c) and 457(h) under the Securities Act.

(3) Represents shares of Company Common Stock reserved for future issuance under the Onar Holding Corporation 2025 Omnibus Incentive Plan.

(4) Estimated solely for the purpose of calculating the registration fee required by Section 6(b) of the Securities Act and calculated in accordance with Rules 457(c) and 457(h) promulgated thereunder. The aggregate offering price is the average of the high and low sales prices of shares of Company Common Stock on July 8, 2025 on the OTCQB Marketplace operated by OTC Markets Group Inc.