# EDGAR Filing Document

**Accession Number:** 0001982518
**File Stem:** 0001140361-26-009230
**Filing Date:** 2026-3
**Character Count:** 8673
**Document Hash:** 43fbc27a4c3f7cbc6d11ff69777ea0bc
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001140361-26-009230.hdr.sgml**: 20260312

**ACCESSION NUMBER**: 0001140361-26-009230

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260312

**DATE AS OF CHANGE**: 20260312

**EFFECTIVENESS DATE**: 20260312

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Smith Douglas Homes Corp.
- **CENTRAL INDEX KEY:** 0001982518
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPERATIVE BUILDERS [1531]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294247
- **FILM NUMBER:** 26748005

**BUSINESS ADDRESS:**
- **STREET 1:** 110 VILLAGE TRAIL, SUITE 215
- **CITY:** WOODSTOCK
- **STATE:** GA
- **ZIP:** 30188
- **BUSINESS PHONE:** (770) 213-8067

**MAIL ADDRESS:**
- **STREET 1:** 110 VILLAGE TRAIL, SUITE 215
- **CITY:** WOODSTOCK
- **STATE:** GA
- **ZIP:** 30188

#### As filed with the Securities and Exchange Commission on March 12, 2026

#### Registration No. 333-

#### <br>

## Exhibit 5.1

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#### Exhibit 5.1<br>

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| | | |
|:---|:---|:---|
|  | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com | 1271 Avenue of the Americas<br> New York, New York 10020-1401<br> Tel: +1.212.906.1200 Fax: +1.212.751.4864<br> www.lw.com |
| ![](image2.jpg) | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
|  | Austin | Milan |
|  | Beijing | Munich |
|  | Boston | New York |
|  | Brussels | Orange County |
|  | Century City<br>| Paris |
| March 12, 2026 | Chicago | Riyadh |
|  | Dubai | San Diego |
|  | Düsseldorf<br>| San Francisco |
|  | Frankfurt | Seoul |
|  | Hamburg | Silicon Valley |
|  | Hong Kong | Singapore |
|  | Houston<br>| Tel Aviv |
|  | London | Tokyo |
|  | Los Angeles | Washington, D.C. |
|  | Madrid |  |

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110 Village Trail, Suite 215

Woodstock, Georgia 30188

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| | |
|:---|:---|
| Re: | Registration Statement on Form S-8; 514,536 shares of Smith Douglas Homes Corp. Class A Common Stock, $0.0001 par value per share |

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To the addressee set forth above:

We have acted as special counsel to Smith Douglas Homes Corp., a Delaware corporation (the "***Company***"), in connection with the preparation and filing by the Company with the Securities and Exchange Commission (the "***Commission***") of a registration statement on Form S-8 (the "***Registration Statement***") under the Securities Act of 1933, as amended (the "***Act***"), relating to the issuance by the Company of up to an aggregate of 514,536 shares of Class A common stock of the Company, $0.0001 par value per share (the "***Shares***"), issuable under the Smith Douglas Homes Corp. 2024 Incentive Award Plan (the "***Plan***"). This opinion is being furnished in connection with the requirements of Item 601(b)(5) of Regulation S-K under the Act, and no opinion is expressed herein as to any matter pertaining to the contents of the Registration Statement or the prospectus forming a part thereof, other than as expressly stated herein with respect to the issuance of the Shares.

As such counsel, we have examined such matters of fact and questions of law as we have considered appropriate for purposes of this letter. With your consent, we have relied upon certificates and other assurances of officers of the Company and others as to factual matters without having independently verified such factual matters. We are opining herein as to the General Corporation Law of the State of Delaware (the "***DGCL***"), and we express no opinion with respect to any other laws.

Subject to the foregoing and the other matters set forth herein, it is our opinion that, as of the date hereof, when the Shares shall have been duly registered on the books of the transfer agent and registrar therefor in the name or on behalf of the purchasers, and have been issued by the Company for legal consideration in excess of par value in the circumstances contemplated by the Plan, assuming that the individual grants or awards under the Plan are duly authorized by all necessary corporate action and duly granted or awarded and exercised in accordance with the requirements of law and the Plan (and the agreements and awards duly adopted thereunder and in accordance therewith), the issue and sale of the Shares will have been duly authorized by all necessary corporate action of the Company, and the Shares will be validly issued, fully paid and nonassessable. In rendering the foregoing opinion, we have assumed that the Company will comply with all applicable notice requirements regarding uncertificated shares provided in the DGCL.

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| **March 12, 2026**<br> **Page 2**<br>|
| ![](image0.jpg) |

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This opinion is for your benefit in connection with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable provisions of the Act. We consent to your filing this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Act or the rules and regulations of the Commission thereunder.

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| |
|:---|
| Sincerely, |
| /s/ Latham & Watkins LLP |

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## Exhibit 23.1

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#### Exhibit 23.1

#### Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Smith Douglas Homes Corp. 2024 Incentive Award Plan of our report dated March 12, 2026, with respect to the consolidated financial statements of Smith Douglas Homes Corp. included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Atlanta, Georgia

March 12, 2026

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## Ex-Filing

?xml version='1.0' encoding='ASCII'?

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**Exhibit 107**

**Calculation of Filing Fee Table**

**FORM S-8**

(Form Type)

**Smith Douglas Homes Corp.**

(Exact Name of Registrant as Specified in its Charter)

**<u>Table 1: Newly Registered Securities</u>**

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Plan** | **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Maximum Aggregate<br>Offering Price** | **Fee Rate** | &nbsp;&nbsp; **Amount of Registration Fee** |
| Smith Douglas Homes Corp. 2024 Incentive Award Plan | Equity | Class A Common Stock, par value $0.0001 per share | Rule 457(c) and 457(h)514536<sup>(2)</sup> $13.48<sup>(3)</sup> | $6935945.28 | $138.10 per million dollars | $957.86 |
| &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | &nbsp;&nbsp; **Total Offering Amounts** | $6935945.28 |  | $957.86 |
| &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** | &nbsp;&nbsp; **Total Fee Offsets** |  |  | $0 |
| &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** | &nbsp;&nbsp; **Net Fee Due** |  |  | $957.86 |

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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 shall also cover any additional shares of the registrant's Class A common stock, par value $0.0001 per share (the "***Class A Common Stock***") that become issuable under the Smith Douglas Homes Corp. 2024 Incentive Award Plan (the "***2024 Plan***") by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of Class A Common Stock. In addition, pursuant to Rule 416(c) under the Securities Act, this Registration Statement also covers an indeterminate amount of interests to be offered or sold pursuant to the 2024 Plan.

(2) Consists of 514,536 shares of Class A Common Stock that may become issuable under the 2024 Plan pursuant to its terms.

(3) Estimated in accordance with Rules 457(c) and Rule 457(h) promulgated under the Securities Act solely for the purpose of calculating the registration fee and based upon the average of the high and low prices of the Class A Common Stock as reported on The New York Stock Exchange on March 10, 2026.

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0.00013810 0001982518 EX-FILING FEES N/A 0001982518 2026-03-12 2026-03-12 0001982518 1 2026-03-12 2026-03-12 xbrli:shares iso4217:USD xbrli:shares iso4217:USD xbrli:pure