# EDGAR Filing Document

**Accession Number:** 0002101698
**File Stem:** 0001213900-26-046716
**Filing Date:** 2026-4
**Character Count:** 16648
**Document Hash:** 7b6b54199492410209a9b2ccd42f30e7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-046716.hdr.sgml**: 20260422

**ACCESSION NUMBER**: 0001213900-26-046716

**CONFORMED SUBMISSION TYPE**: S-1MEF

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260422

**DATE AS OF CHANGE**: 20260422

**EFFECTIVENESS DATE**: 20260422

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Elmet Group Co.
- **CENTRAL INDEX KEY:** 0002101698
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS FABRICATED METAL PRODUCTS [3490]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 331881598
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-1MEF
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-295251
- **FILM NUMBER:** 26884845

**BUSINESS ADDRESS:**
- **STREET 1:** 2 PORTLAND FISH PIER, SUITE 214
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101
- **BUSINESS PHONE:** 207-518-6791

**MAIL ADDRESS:**
- **STREET 1:** 2 PORTLAND FISH PIER, SUITE 214
- **CITY:** PORTLAND
- **STATE:** ME
- **ZIP:** 04101

**As filed with the U.S. Securities and Exchange Commission on April 22, 2026.** 

**Registration No. 333-** 

**UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> Washington, D.C. 20549**

**FORM S-1<br> REGISTRATION STATEMENT<br> UNDER<br> THE SECURITIES ACT OF 1933**

**The Elmet Group Co.**<br> (Exact Name of Registrant as Specified in its Charter)<br>

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| | | |
|:---|:---|:---|
| **Delaware** | **3490** | **33-1881598** |
| (State or other jurisdiction of <br> incorporation or organization) | (Primary Standard Industrial <br> Classification Code Number) | (I.R.S. Employer <br> Identification Number) |

---

**2 Portland Fish Pier<br> Suite 214<br> Portland, ME 04101<br> (207) 518-6791**<br> (Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)

**Peter V. Anania<br> Chief Executive Officer<br> The Elmet Group<br> 2 Portland Fish Pier<br> Suite 214<br> Portland, ME 04101<br> (207) 518-6791**<br> (Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)<br>

**with copies to:**

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| | |
|:---|:---|
| **Adam Berkaw, Esq.** <br> **Ellenoff Grossman & Schole LLP <br> 1345 Avenue of the Americas <br> New York, NY 10105 <br> Phone: (212) 370-1300 <br> Fax: (212) 370-7889** | **David J. Kaufman, Esq.** <br> **Eileen Duffy Robinett, Esq. <br> Thompson Coburn LLP <br> 55 East Monroe Street** <br> **Chicago, IL 60603 <br> Phone: (312) 346-7500** |

---

**Approximate date of commencement of proposed sale to public: As soon as practicable after the effective date hereof.**

If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act, check the following box. ☐

If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering. ☒ (File No. 333-294725)

If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering. ☐

If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering. ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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 ☒ <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 to Section 7(a)(2)(B) of the Securities Act. ☐

**The Registration Statement shall become effective upon filing with the Securities and Exchange Commission in accordance with Rule 462(b) promulgated under the Securities Act of 1933, as amended.**

**EXPLANATORY NOTE AND INCORPORATION BY REFERENCE**

This Registration Statement on Form S-1 (this "Registration Statement") is being filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, for the sole purpose of increasing the aggregate number of shares of common stock offered by The Elmet Group Co. (the "Registrant") by 1,642,857 shares, 214,286 of which are subject to purchase upon exercise of the underwriters' option to purchase additional shares of the Registrant's common stock. The additional securities that are being registered for sale are in an amount and at a price that together represent no more than 20% of the maximum aggregate offering price set forth in the Filing Fee Table (Exhibit 107) filed as an exhibit to the Registration Statement on [Form S-1](https://www.sec.gov/Archives/edgar/data/2101698/000121390026035970/ea0270360-04.htm), as amended (File No. 333-294725) (the "Prior Registration Statement"). The information set forth in the Prior Registration Statement and all exhibits thereto are hereby incorporated by reference into this Registration Statement.

The required opinion and consents are listed on an Exhibit Index attached hereto and filed herewith.

**CERTIFICATION**

The registrant hereby (i) undertakes to pay the SEC the filing fee set forth on the Filing Fee Table filed as Exhibit 107 of this registration statement by a wire transfer of such amount as soon as practicable (but no later than the close of business on April 23, 2026) and (ii) certifies that it has sufficient funds in the relevant account to cover the amount of such filing fee.

**EXHIBIT INDEX**

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| | |
|:---|:---|
| **Exhibit <br> Number** | **Description of Document** |
| 5.1 | [Opinion of Ellenoff Grossman & Schole LLP](ea028727301ex5-1.htm) |
| 23.1 | [Consent of RSM US LLP, Independent Registered Public Accounting Firm](ea028727301ex23-1.htm) |
| 23.2 | [Consent of Ellenoff Grossman & Schole LLP (contained in Exhibit 5.1)](ea028727301ex5-1.htm) |
| 107 | [Filing Fee Table](ea028727301ex-fee.htm) |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Portland, State of Maine, on April 22, 2026.

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| | |
|:---|:---|
| **The Elmet Group Co.** | **The Elmet Group Co.** |
| By: | */s/ Peter V. Anania* |
| Name: | Peter V. Anania |
| Title: | Chief Executive Officer and Chairman |

---

Pursuant to the requirements of the Securities Act, this registration statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Person** | **Capacity** | **Date** |
| */s/ Peter V. Anania* | Chief Executive Officer and Chairman | April 22, 2026 |
| Peter V. Anania | *(Principal Executive Officer)* |  |
| */s/ Michael Lee* | Chief Financial Officer *(Principal Financial Officer and* | April 22, 2026 |
| Michael Lee | *Principal Accounting Officer)* |  |
| */s/ Scott Knoll* | Director | April 22, 2026 |
| Scott Knoll |  |  |
| */s/ Kimberly Anania* | Director | April 22, 2026 |
| Kimberly Anania |  |  |
| */s/ John Chandler* | Director | April 22, 2026 |
| John Chandler |  |  |
| */s/ Brian Deveaux* | Director | April 22, 2026 |
| Brian Deveaux |  |  |
| */s/ W. Jacob Homiller* | Director | April 22, 2026 |
| W. Jacob Homiller |  |  |
| */s/ Kathie Leonard* | Director | April 22, 2026 |
| Kathie Leonard |  |  |
| */s/ Mark Miklos* | Director | April 22, 2026 |
| Mark Miklos |  |  |
| */s/ Peter Woodward* | Director | April 22, 2026 |
| Peter Woodward |  |  |

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## Exhibit 5.1

**Exhibit 5.1**

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| | |
|:---|:---|
| ![](ea028727301_ex5-1img1.jpg) | 1345 AVENUE OF THE AMERICAS, 11<sup>th</sup> FLOOR<br> NEW YORK, NY 10105<br> TELEPHONE: (212) 370-1300<br> FACSIMILE: (212) 370-7889<br> www.egsllp.com |

---

April 22, 2026

The Elmet Group Co.

2 Portland Fish Pier

Portland, ME 04101

Re: <u>Registration Statement on Form S-1</u>

Ladies and Gentlemen:

We have acted as counsel to The Elmet Group Co., a Delaware corporation (the "**Company**"), in connection with the filing by the Company of a registration statement on Form S-1 (the "**Rule 462(b) Registration Statement**") with the Securities Exchange Commission (the "**Commission**") pursuant to Rule 462(b) under the Securities Act of 1933, as amended (the "**Act**") covering an underwritten public offering of up to 1,642,857 additional shares (the "**Shares**") of the Company's common stock, par value $0.001 per share (the "**Common Stock**"), including 214,286 Shares issuable pursuant to the exercise of the underwriters' option to purchase additional shares of Common Stock. The Rule 462(b) Registration Statement incorporates by reference the registration statement on Form S-1, as amended (Registration Statement No. 333-294725), initially filed with the Commission under Act on March 30, 2026, and declared effected April 22, 2026 (the "**Registration Statement**"), registering $115,000,000 shares of the Company's Common Stock, including shares of Common Stock issuable pursuant to the exercise of the underwriters' option to purchase additional shares of Common Stock, to be sold to the Underwriters as contemplated by the Registration Statement, including the prospectus that is part of the Registration Statement (the "**Prospectus**").

The Shares are to be sold by the Company to the Underwriters pursuant to an underwriting agreement (the "**Underwriting Agreement**") to be entered into by and between the Company and underwriters to be named therein, of which Cantor Fitzgerald & Co. is acting as representative. The Shares are to be offered and sold in the manner described in the Registration Statement and the Prospectus.

For purposes of rendering the opinions set forth below, we have examined such documents and reviewed such questions of law as we have considered necessary and appropriate for the purposes of our opinion including (i) the Rule 462(b) Registration Statement, including the exhibits filed therewith, (ii) the Registration Statement, (iii) the Prospectus, (iv) the Company's Second Amended and Restated Certificate of Incorporation, (v) the Company's Bylaws, (vi) the form of Amended and Restated Bylaws, filed as an exhibit to the Registration Statement, which will be in effect upon the consummation of the offering contemplated by the Rule 462(b) Registration Statement, (vii) the form of Underwriting Agreement filed as an exhibit to the Registration Statement and (vii) the corporate resolutions and other actions of the Company that authorize and provide for the filing of the Registration Statement and the Rule 462(b)Registration Statement, and we have made such other investigation as we have deemed appropriate. We have not independently established any of the facts so relied on.

We have further assumed the legal capacity of natural persons, and we have assumed that each party to the documents we have examined or relied on (other than the Company) has the legal capacity or authority and has satisfied all legal requirements that are applicable to that party to the extent necessary to make such documents enforceable against that party.

Based on the foregoing, we are of the opinion that, when the Rule 462(b) Registration Statement becomes effective under the Act and when the offering is completed as contemplated by the Rule 462(b) Registration Statement, the Shares will be validly issued, fully paid and non-assessable.

We express no opinion as to matters governed by any laws other than the Delaware General Corporation Law, the laws of the State of New York and the federal laws of the United States of America, as in effect on the date hereof.

We hereby consent to the filing of this opinion as an exhibit to the Rule 462(b) Registration Statement and to the reference to our firm under the caption "Legal Matters" in the Prospectus included in the Registration Statement and to the filing of this opinion as an exhibit to the Registration Statement. In giving such permission, we do not admit hereby that we come within the category of persons whose consent is required under Section 7 of the Act, or the rules and regulations of the Commission thereunder. This opinion is expressed as of the date hereof, and we disclaim any undertaking to advise you of any subsequent changes in the facts stated or assumed herein or of any subsequent changes in applicable law.

Very truly yours,

---

| |
|:---|
| */s/ Ellenoff Grossman & Schole LLP* |
| Ellenoff Grossman & Schole LLP |

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## 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-1 of The Elmet Group Co., filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended, of our report dated March 6, 2026, relating to the consolidated financial statements of Anania & Associates and its subsidiaries (a/k/a The Elmet Group Co.), appearing in the Prospectus included in the previously filed Registration Statement (No. 333-294725) on Form S-1.

We also consent to the reference to our firm under the heading "Experts" in such Prospectus.

/s/ RSM US LLP

Boston, Massachusetts

April 22, 2026

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-1**

**Elmet Group Co.**

**Table 1: Newly Registered and Carry Forward Securities**

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **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** |
| *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* | *Newly Registered Securities* |
| Fees to be Paid | Equity | Common Stock, par value $0.001 per share | (1) | 457(a) | 1642857 | $14.00 | $22999998.00 | 0.0001381 | $3176.30 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $22999998.00 |  | 3176.30 |
| Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: | Total Fees Previously Paid: |  |  | 0.00 |
| Total Fee Offsets: | 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: | Net Fee Due: |  |  | $3176.30 |

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**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) The registrant previously registered securities with a proposed maximum aggregate offering price not to exceed $115,000,000 on a Registration Statement on Form S-1 (File No. 333-294725), which was declared effective by the Securities and Exchange Commission on April 22, 2026. In accordance with Rule 462(b) promulgated under the Securities Act of 1933, as amended, an additional amount of securities having a proposed maximum aggregate offering price of $22,999,998 is hereby registered, which includes the shares of common stock issuable upon exercise of the underwriters' option to purchase additional shares. Pursuant to Rule 416 under the Securities Act, the securities being registered hereunder include such indeterminate number of additional common stock as may be issued after the date hereof as a result of share sub-divisions, share capitalization or similar transactions.