# EDGAR Filing Document

**Accession Number:** 0000012239
**File Stem:** 0001213900-26-027769
**Filing Date:** 2026-3
**Character Count:** 24606
**Document Hash:** fa24d71dc9fb12589371251cf040a0ba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-027769.hdr.sgml**: 20260313

**ACCESSION NUMBER**: 0001213900-26-027769

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260313

**EFFECTIVENESS DATE**: 20260313

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dominari Holdings Inc.
- **CENTRAL INDEX KEY:** 0000012239
- **STANDARD INDUSTRIAL CLASSIFICATION:** SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 520849320
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-294304
- **FILM NUMBER:** 26753591

**BUSINESS ADDRESS:**
- **STREET 1:** 725 FIFTH AVENUE
- **STREET 2:** 22ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** (212) 393-4540

**MAIL ADDRESS:**
- **STREET 1:** 725 FIFTH AVENUE
- **STREET 2:** 22ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AIkido Pharma Inc.
- **DATE OF NAME CHANGE:** 20210111

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Aikido Pharma Inc.
- **DATE OF NAME CHANGE:** 20200317

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** SPHERIX INC
- **DATE OF NAME CHANGE:** 20010815

**As filed with the Securities and Exchange Commission on March 13, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

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

**DOMINARI HOLDINGS INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **52-0849320** |
| (State or Other Jurisdiction of<br> Incorporation or Organization) | (IRS Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **725 5<sup>th</sup> Avenue, 22<sup>nd</sup> Floor, New York, NY** | **10022** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

---

| |
|:---|
| **Dominari Holdings Inc. 2022 Equity Incentive Plan (f/k/a AIkido Pharma Inc. 2022 Equity Incentive Plan)** |
| &nbsp;&nbsp;(Full Title of the Plan) |

---

**Anthony Hayes**

**Chief Executive Officer**

**Dominari Holdings Inc.<br> 725 5<sup>th</sup> Avenue, 22<sup>nd</sup> Floor**

**New York, NY 10022**

(Name and address of agent for service)

**(212) 393-4540**

(Telephone number, including area code, of agent for service)

***With copies to:***

**Robert F. Charron, Esq.**

**Ellenoff Grossman & Schole LLP**

**1345 Avenue of the Americas, 11th Floor**

**New York, NY 10105**

**(212) 370-1300**

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.

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.

**REGISTRATION OF ADDITIONAL SHARES<br> AND INCORPORATION OF PREVIOUS REGISTRATION Statement by reference**

Pursuant to General Instruction E to Form S-8 under the Securities Act of 1933, as amended (the "Securities Act"), this registration statement on Form S-8 (this "Registration Statement") is filed by Dominari Holdings Inc., a Delaware corporation (the "Registrant" or the "Company"), to register an additional 10,000,000 shares of the Company's common stock, par value $0.0001 per share (the "Common Stock"), reserved for issuance under the Dominari Holdings Inc. 2022 Equity Incentive Plan (f/k/a AIkido Pharma Inc. 2022 Equity Incentive Plan) (the "2022 Plan"), adopted by the Company's Board of Directors, and approved by the Company's stockholders at the Company's Annual Meeting of Stockholders on December 5, 2022. On April 7, 2023, the Company filed a registration statement on Form S-8 (Registration No. 333-271179) (the "2023 Registration Statement") to register 1,100,000 shares of Common Stock reserved for issuance under the 2022 Plan as originally approved by the Company's stockholders in December 2022.

On January 1, 2024, as the result of an automatic increase in the number of shares of Common Stock available for issuance under the 2022 Plan, pursuant to the provisions of the 2022 Plan, an additional 769,736 shares of Common Stock became available for issuance under the 2022 Plan, and, on December 23, 2024, the Company filed a registration statement on Form S-8 (Registration No. 333-284014) (the "2024 Registration Statement") to register the additional 769,736 shares of Common Stock reserved for issuance under the 2022 Plan.

On January 1, 2025, as a result of an automatic increase in the number of shares of Common Stock available for issuance under the 2022 Plan, pursuant to the provisions of the 2022 Plan, an additional 1,229,379 shares of Common Stock became available for issuance under the 2022 Plan, and, on January 21, 2025, the Company filed a registration statement on Form S-8 (Registration No. 333- 284378) (the "2025 Registration Statement") to register the additional 1,229,379 shares of Common Stock reserved for issuance under the 2022 Plan.

On April 1, 2025, as a result of stockholders voting to approve an amendment to Section 4(a) of the 2022 Plan, an additional 10,000,000 shares of Common Stock became available for issuance under the 2022 Plan.

On December 10, 2025, as a result of stockholders voting to approve an amendment to Section 4(a) of the 2022 Plan, an additional 316,346 shares of Common Stock became available for issuance under the 2022 Plan.

On January 1, 2026, as a result of an automatic increase in the number of shares of Common Stock available for issuance under the 2022 Plan, pursuant to the provisions of the 2022 Plan, an additional 3,213,487 shares of Common Stock became available for issuance under the 2022 Plan, and, on January 9, 2026, the Company filed a registration statement on Form S-8 (Registration No. 333- 292625) (the "2026 Registration Statement") to register the additional 13,529,833 shares of Common Stock that became available for issuance under the 2022 Plan pursuant to the stockholder approvals on April 1, 2025 and December 10, 2025 and the automatic increase under the 2022 Plan on January 1, 2026.

On March 4, 2026, as a result of stockholders voting to approve an amendment to Section 4(a) of the 2022 Plan, an additional 10,000,000 shares of Common Stock became available for issuance under the 2022 Plan.

This Registration Statement is being filed to register the additional 10,000,000 shares of Common Stock that became available for issuance under the 2022 Plan pursuant to the stockholder approvals on March 4, 2026.

Pursuant to General Instruction E to Form S-8 under the Securities Act, the contents of the 2023 Registration Statement, 2024 Registration Statement and 2025 Registration Statement, including the documents incorporated therein by reference, are hereby incorporated by reference into this Registration Statement to the extent not otherwise amended or superseded by the contents hereof. Additionally, in accordance with the instructional note to Part I of Form S-8 as promulgated by the Securities and Exchange Commission (the "Commission"), the information specified by Part I of the Form S-8 has been omitted from this Registration Statement.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 3. Incorporation of Documents by Reference.**

The Commission allows us to incorporate by reference the information we file with it, which means that we can disclose important information to you by referring you to another document that we have filed separately with the Commission. You should read the information incorporated by reference herein because it is an important part of this prospectus. We incorporate by reference into this prospectus and the registration statement of which this prospectus is a part the information or documents listed below that we have filed with the Commission:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Our Annual Report on [Form 10-K](https://www.sec.gov/Archives/edgar/data/12239/000121390025031890/ea0237608-10k_domin.htm) for the fiscal year ended December 31, 2024 (File No. 001-41845), filed with the Commission on April 15, 2025 (the "Annual Report");

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) All other reports filed by us with the Commission pursuant of Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Annual Report; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The description of our shares of Common Stock contained in <u>[Exhibit 4.2](https://www.sec.gov/Archives/edgar/data/12239/000121390023025306/f10k2022ex4-6_dominari.htm)</u> to the Annual Report.

All reports and documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") (other than Current Reports furnished under Item 2.02 or Item 7.01 of Form 8-K and exhibits furnished on such form that relate to such items) on or after the date of this Registration Statement and 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 part hereof from the date of filing of such reports and documents. Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any subsequently filed document which also is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

**Item 8. Exhibits.**

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| | |
|:---|:---|
| **Exhibit No.** | **Exhibit Description** |
| 5.1\* | [Opinion of Ellenoff Grossman & Schole LLP](ea028145601ex5-1.htm) |
| 10.1 | [2022 Equity Incentive Plan (included as Annex A to the Company's Definitive Proxy Statement, filed with the Commission on October 21, 2022)](https://www.sec.gov/Archives/edgar/data/12239/000121390022065507/def14a1022_akidopharma.htm#T200) |
| 10.2 | [Amendment No. 1 to 2022 Equity Incentive Plan (included as Annex A to the Company's Definitive Proxy Statement, filed with the Commission on March 10, 2025)](https://www.sec.gov/Archives/edgar/data/12239/000121390025021928/ea0231750-02.htm#T998) |
| 10.3 | [Amendment No. 2 to 2022 Equity Incentive Plan (included as Annex A to the Company's Definitive Proxy Statement, filed with the Commission on November 10, 2025)](https://www.sec.gov/Archives/edgar/data/12239/000121390025107877/ea0261802-06.htm#T9916) |
| 10.4 | [Amendment No. 3 to 2022 Equity Incentive Plan (included as Annex A to the Company's Definitive Proxy Statement, filed with the Commission on February 6, 2026)](https://www.sec.gov/Archives/edgar/data/12239/000121390026012981/ea0274100-02.htm#T207) |
| 23.1\* | [Consent of Marcum LLP, an independent public accounting firm](ea028145601ex23-1.htm) |
| 23.2\* | [Consent of Ellenoff Grossman & Schole LLP (included in Exhibit 5.1)](ea028145601ex5-1.htm) |
| 24.1\* | [Power of Attorney (included on the signature page of this Registration Statement)](#a_001) |
| 107\* | [Filing Fee Table](ea028145601ex-fee.htm) |

---

\* Filed herewith

**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 this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city of New York, State of New York, on March 13, 2026.

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| | |
|:---|:---|
| **DOMINARI HOLDINGS INC.** | **DOMINARI HOLDINGS INC.** |
| By: | /s/ Anthony Hayes |
|  | Anthony Hayes |
|  | Chief Executive Officer |

---

**POWER OF ATTORNEY**

We, the undersigned officers and directors of Dominari Holdings Inc., hereby constitute and appoint Anthony Hayes, our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution in his and in his name, place and stead, and in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8 of Dominari Holdings Inc. and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite or necessary to be done in and about the premises, as full to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent or any of them or his 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 Form S-8 has been signed by the following persons in the capacities and on the dates indicated below.

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| | | |
|:---|:---|:---|
| **Name** | **Title** | **Date** |
| /s/ Anthony Hayes | Chief Executive Officer and Chairman of the Board of Directors | March 13, 2026 |
| Anthony Hayes | (Principal Executive Officer) |  |
| /s/ Tim Ledwick | Chief Financial Officer | March 13, 2026 |
| Tim Ledwick | (Principal Financial and Accounting Officer) |  |
| /s/ Kyle Wool |  |  |
| Kyle Wool | President and Director | March 13, 2026 |
| /s/ Gregory James Blattner |  |  |
| Gregory James Blattner | Director | March 13, 2026 |
| /s/ Kyle Haug |  |  |
| Kyle Haug | Director | March 13, 2026 |
| /s/ Brian Parsley |  |  |
| Brian Parsley | Director | March 13, 2026 |

---

## Exhibit 5.1

**Exhibit 5.1**

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| | |
|:---|:---|
| ![](ea028145601_ex5-1img1.jpg) | 1345 AVENUE OF THE AMERICAS – 11<sup>TH</sup> FLOOR |
| ![](ea028145601_ex5-1img1.jpg) | NEW YORK, NY 10105 |
| ![](ea028145601_ex5-1img1.jpg) | TELEPHONE: (212) 370-1300 |
| ![](ea028145601_ex5-1img1.jpg) | FACSIMILE: (212) 370-7889<br> www.egsllp.com |

---

March 13, 2026

Dominari Holdings Inc.

725 5th Avenue, 22nd Floor

New York, NY 10022

Re: Registration Statement on Form S-8

Ladies and Gentlemen:

We have acted as counsel to Dominari Holdings Inc., a Delaware corporation (the "Company"), in connection with the preparation of the Company's Registration Statement on Form S-8 (the "Registration Statement") being filed with the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"). The Registration Statement has been filed to register 10,000,000 shares (the "2026 Additional Plan Shares") of Company common stock to be issued pursuant to the Dominari Holdings Inc. 2022 Equity Incentive Plan (f/k/a AIkido Pharma Inc. 2022 Equity Incentive Plan (the "2022 Plan").

In arriving at the opinion expressed below, we have examined and relied on the following documents:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) the Certificate of Incorporation and Bylaws of the Company, each as amended as of the date hereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) the 2022 Plan and amendments thereto; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3) records of meetings and consents of the Board of Directors of the Company provided to us by the Company.

In addition, we have examined and relied on the originals or copies certified or otherwise identified to our satisfaction of all such corporate records of the Company and such other instruments and other certificates of public officials, officers and representatives of the Company and such other persons, and we have made such investigations of law, as we have deemed appropriate as a basis for the opinion expressed below. In such examination, we have assumed, without independent verification, the genuineness of all signatures (whether original or photostatic), the accuracy and completeness of each document submitted to us, the authenticity of all documents submitted to us as originals, the conformity to original documents of all documents submitted to us as facsimile, electronic, certified, conformed or photostatic copies thereof. We have further assumed the legal capacity of natural persons, that persons identified to us as officers of the Company are actually serving in such capacity, that the representations of officers and employees of the Company are correct as to questions of fact and that each party to the documents we have examined or relied on (other than the Company) has the power, corporate or other, to enter into and perform all obligations thereunder and also have assumed the due authorization by all requisite action, corporate or other, of the execution and delivery by such parties of such documents, and the validity and binding effect thereon on such parties. We have also assumed that the Company will not in the future issue or otherwise make unavailable so many shares of its common stock that there are insufficient authorized and unissued shares of common stock for issuance of the shares issuable upon exercise of the options or the vesting of restricted stock units being registered in the Registration Statement. We have not independently verified any of these assumptions.

Ellenoff Grossman & Schole LLP

The opinions expressed in this opinion letter are limited to the General Corporation Law of the State of Delaware. We are not opining on, and we assume no responsibility for, the applicability or effect on any of the matters covered herein of: (a) any other laws; (b) the laws of any other jurisdiction; or (c) the laws of any country, municipality or other political subdivision or local government agency or authority. The opinions set forth below are rendered as of the date of this opinion letter. We assume no obligation to update or supplement such opinions to reflect any change of law or fact that may occur.

Based upon and subject to the foregoing, it is our opinion that the 2026 Additional Plan Shares have been duly authorized and, upon issuance and payment therefor in accordance with the terms of the 2022 Plan, and the awards, agreements or certificates issued thereunder, will be validly issued, fully paid and nonassessable.

We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are experts with respect to any part of the Registration Statement within the meaning of the term "expert" as used in Section 11 of the Securities Act or the rules and regulations promulgated thereunder by the Securities and Exchange Commission, nor do we 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 Securities and Exchange Commission promulgated thereunder.

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| |
|:---|
| Yours truly, |
| /s/ Ellenoff Grossman & Schole LLP |
| Ellenoff Grossman & Schole LLP |

---

## Exhibit 23.1

**Exhibit 23.1**

**<u>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</u>**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated April 15, 2025 with respect to the consolidated financial statements of Dominari Holdings Inc. as of December 31, 2024 and 2023 and for the years ended December 31, 2024 and 2023 included in the Annual Report on Form 10-K.

/s/ Marcum LLP

Marcum llp

New York, NY

March 13, 2026

## Ex-Filing

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

**Ex-Filing Fees**

**CALCULATION OF FILING FEE TABLES**

**S-8**

**Dominari Holdings Inc.**

**Table 1: Newly Registered Securities**

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| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **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** |
| Equity | Common Stock, $0.0001 par value per share | (1) | Other | 10000000 | $3.2950 | $32950000.00 | 0.0001381 | $4550.40 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | $32950000.00 |  | 4550.40 |
| Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: | Total Fee Offsets: |  |  | 4550.40 |
| Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: | Net Fee Due: |  |  | $0.00 |

---

**__________________________________________ Offering Note(s)**

&nbsp;&nbsp;&nbsp;&nbsp;(1) This Registration Statement registers an additional 10,000,000 shares of common stock, $0.0001 par value per share (the "Common Stock"), of Dominari Holdings Inc. (the "Registrant") that will be reserved for issuance under the Dominari Holdings Inc. 2022 Equity Incentive Plan (f/k/a AIkido Pharma Inc. 2022 Equity Incentive Plan). Estimated solely for the purpose of calculating the registration fee which was computed in accordance with Rules 457(c) and 457(h)(1) under the Securities Act of 1933, as amended, on a basis of the average of the high and low sales prices of the Common Stock last reported on The Nasdaq Capital Market on March 11, 2026.

**Table 2: Fee Offset Claims and Sources**

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| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Line Item Type** | **Registrant or Filer Name** | **Notes** | **Form or Filing Type** | **File Number** | **Initial Filing Date** | **Filing Date** | **Fee Offset Claimed** | **Security Type Associated with Fee Offset Claimed** | **Security Title Associated with Fee Offset Claimed** | **Unsold Securities Associated with Fee Offset Claimed** | **Unsold Aggregate Offering Amount Associated with Fee Offset Claimed** | **Fee Paid with Fee Offset Source** |
| *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* | *Rule 457(p)* |
| Fee Offset Claims | Dominari Holdings Inc. | (1) | S-3 | 333-289904 | 08/28/2025 |  | $4550.40 | Unallocated (Universal) Shelf | Unallocated (Universal Shelf) |  | $2000000000.00 | $— |
| Fee Offset Sources | Dominari Holdings Inc. |  | S-3 | 333-289904 |  | 08/28/2025 |  |  |  |  |  | 4550.40 |

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**__________________________________________ Rule 457(p) Statement of Withdrawal, Termination, or Completion:**

&nbsp;&nbsp;&nbsp;&nbsp;(1) A filing fee of $306,200.00 was previously paid in connection with the registration statement on Form S-3 (No. 333-289904) filed by the registrant on August 28, 2025 (the "Source Registration Statement"). The registrant withdrew the Source Registration Statement by filing a Form RW on November 12, 2025. As the Source Registration Statement was never declared effective, no securities have been sold thereunder. As a result, upon withdrawal of the Source Registration Statement, the registrant had $306,200.00 in unused filing fees. In accordance with Rule 457(p) of the Securities Act, such unused filing fees will offset the filing fee of $4,550.40 currently due pursuant to this Registration Statement. Accordingly, $301,649.60 of the unused filing fees previously paid in connection with the Source Registration Statement remain available to be used to offset the fees that may become due for future registration statements, through the date that is five years after the initial filing date of the Source Registration Statement, as permitted under Rule 457(p).