# EDGAR Filing Document

**Accession Number:** 0001794846
**File Stem:** 0001193125-23-082159
**Filing Date:** 2023-3
**Character Count:** 6454
**Document Hash:** 39d16675def1b44b8ed6b897c325c2a4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-082159.hdr.sgml**: 20230328

**ACCESSION NUMBER**: 0001193125-23-082159

**CONFORMED SUBMISSION TYPE**: S-8 POS

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**DATE AS OF CHANGE**: 20230328

**EFFECTIVENESS DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atlas Corp.
- **CENTRAL INDEX KEY:** 0001794846
- **STANDARD INDUSTRIAL CLASSIFICATION:** DEEP SEA FOREIGN TRANSPORTATION OF FREIGHT [4412]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** 1T
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8 POS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-239578
- **FILM NUMBER:** 23769610

**BUSINESS ADDRESS:**
- **STREET 1:** 2600-200 GRANVILLE STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6C 1S4
- **BUSINESS PHONE:** 604-638-2575

**MAIL ADDRESS:**
- **STREET 1:** 2600-200 GRANVILLE STREET
- **CITY:** VANCOUVER
- **STATE:** A1
- **ZIP:** V6C 1S4

**As filed with the Securities and Exchange Commission on March 28, 2023** 

**Registration Nos. 333-239578** 

**333-263872** 

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**UNITED STATES** 

**SECURITIES AND EXCHANGE COMMISSION** 

**Washington, D.C. 20549** 

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**Post-Effective Amendment No. 1** 

**to Form S-8 Registration Statement No. 333-239578** 

**Post-Effective Amendment No. 1** 

**to Form S-8 Registration Statement No. 333-263872** 

***UNDER***

***THE SECURITIES ACT OF 1933***

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## Atlas Corp.
**(Exact name of registrant as specified in its charter)** 

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| | |
|:---|:---|
| **Republic of the Marshall Islands** | **98-1529261** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

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**23 Berkeley Square** 

**London, United Kingdom** 

**W1J 6HE** 

**Telephone: +44 20 7788 7819** 

**(Address, including zip code, and telephone number, including area code, of principal executive office)** 

**Atlas Corp. Amended and Restated Stock Incentive Plan** 

**(Full title of the plan)** 

**Puglisi & Associates** 

**850 Library Avenue** 

**Suite 204** 

**Newark, Delaware 19711** 

**Telephone: (302) 738-6680** 

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

***Copy to:***

**Hillary H. Holmes** 

**Mark D. Director** 

**Gibson, Dunn & Crutcher LLP** 

**811 Main Street, Suite 3000** 

**Houston, Texas 77002** 

**Telephone: (346) 718-6600** 

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. (Check one):

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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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**DEREGISTRATION OF SECURITIES** 

These Post-Effective Amendments No. 1 ("***Post-Effective Amendments No. 1***") to the Registration Statements on Form S-8, File Nos. 333-239578 and 333-263872 (collectively, the "***Registration Statements***") are being filed by Atlas Corp., a Republic of the Marshall Islands corporation ("***Atlas***" or the "***Registrant***"), to deregister any and all common shares, par value $0.01 per share, of Atlas (the "***Common Shares***") registered by the Registrant that remain unsold pursuant to the Atlas Corp. Amended and Restated Stock Incentive Plan.

Effective as of March 28, 2023, as contemplated by the Agreement and Plan of Merger, dated as of October 31, 2022, by and among the Registrant, Poseidon Acquisition Corp. ("***Poseidon***"), and Poseidon Merger Sub, Inc., a wholly-owned subsidiary of Poseidon ("***Merger Sub***"), Merger Sub merged with and into the Registrant with the Registrant continuing as the surviving corporation and a wholly-owned subsidiary of Poseidon (other than with respect to the Registrant's preferred shares) (the "***Merger***").

As part of the Merger, the Registrant has terminated any and all offerings of the Common Shares pursuant to existing registration statements, including the Registration Statements. In accordance with the undertakings made by the Registrant in these Registration Statements to remove from registration, by means of a post-effective amendment, any of the Registrant's Common Shares that remain unsold at the termination of the offering, the Registrant hereby removes from registration, by means of these Post-Effective Amendments No. 1 to the Registration Statements, any and all Common Shares registered under these Registration Statements that remain unsold as of the effectiveness of the Merger on March 28, 2023.

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**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 these Post-Effective Amendments No. 1 to the Registration Statements to be signed on its behalf by the undersigned, thereunto duly authorized, in Hong Kong, Hong Kong on March 28, 2023.

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| | |
|:---|:---|
| **ATLAS CORP**. | **ATLAS CORP**. |
| By: | /s/ Andrew E. Derksen |
|  | Andrew E. Derksen |
|  | Corporate Secretary and General Counsel |

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Note: Pursuant to Rule 478 under the Securities Act of 1933, as amended, no other person is required to sign these Post-Effective Amendments No. 1 to the Registration Statements.

**AUTHORIZED REPRESENTATIVE** 

Pursuant to the requirement of the Securities Act of 1933, as amended, the undersigned, the duly undersigned representative in the United States of Atlas Corp., has signed these Post-Effective Amendments No. 1 to the Registration Statements in the City of Newark, State of Delaware, on March 28, 2023.

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| | |
|:---|:---|
| **PUGLISI & ASSOCIATES** | **PUGLISI & ASSOCIATES** |
| By: | /s/ Donald J. Puglisi |
|  | Name: Donald J. Puglisi<br> Authorized Representative in the United States |

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