# EDGAR Filing Document

**Accession Number:** 0000919012
**File Stem:** 0001193125-26-290773
**Filing Date:** 2026-6
**Character Count:** 18272
**Document Hash:** 384bf834460a5102f0dec03806a4f23f
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-290773.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0001193125-26-290773

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 13

**FILED AS OF DATE**: 20260630

**DATE AS OF CHANGE**: 20260630

**EFFECTIVENESS DATE**: 20260630

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** AMERICAN EAGLE OUTFITTERS INC
- **CENTRAL INDEX KEY:** 0000919012
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-FAMILY CLOTHING STORES [5651]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 132721761
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0130

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-297169
- **FILM NUMBER:** 261141408

**BUSINESS ADDRESS:**
- **STREET 1:** 77 HOT METAL STREET
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15203
- **BUSINESS PHONE:** 4124323300

**MAIL ADDRESS:**
- **STREET 1:** 77 HOT METAL STREET
- **CITY:** PITTSBURGH
- **STATE:** PA
- **ZIP:** 15203

**As filed with the Securities and Exchange Commission on June 30, 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***

## American Eagle Outfitters, Inc.
**(Exact name of registrant as specified in its charter)** 

---

| | |
|:---|:---|
| **Delaware** | **13-2721761** |
| **(State or other jurisdiction of**<br> **incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |
| **77 Hot Metal Street**<br> **Pittsburgh, Pennsylvania** | **15203-2329** |
| **(Address of Principal Executive Offices)** | **(Zip Code)** |

---

**American Eagle Outfitters, Inc.** 

**Amended and Restated 2023 Stock Award and Incentive Plan** 

**(Full title of the plan)** 

**Beth M. Henke** 

**Executive Vice President, Chief Legal Officer** 

**American Eagle Outfitters, Inc.** 

**77 Hot Metal Street** 

**Pittsburgh, Pennsylvania 15203-2329** 

**(Name and address of agent for service)** 

**(412) 432-3300** 

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

***Copies of Correspondence to:***

**Celia A. Soehner** 

**Alexandra M. Good** 

**Morgan, Lewis & Bockius LLP** 

**One Oxford Centre** 

**Thirty-Second Floor** 

**Pittsburgh, PA 15219-6401** 

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 | ☐ |
| Non-accelerated filer | ☐ | Smaller reporting company | ☐ |
|  |  | 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. ☐

------

**EXPLANATORY NOTE** 

At the 2026 Annual Meeting of Stockholders of American Eagle Outfitters, Inc. (the "Company") held on June 26, 2026, the stockholders of the Company approved an amendment and restatement of the American Eagle Outfitters, Inc. 2023 Stock Award and Incentive Plan to, among other things, increase the number of shares authorized for issuance thereunder by 9,680,000 shares.

Pursuant to General Instruction E of Form S-8, the Company is filing this Registration Statement on Form S-8 (this "Registration Statement") to register the offer and sale of an additional 9,680,000 shares of common stock, par value $0.01 per share (the "Common Stock") under the American Eagle Outfitters, Inc. Amended and Restated 2023 Stock Award and Incentive Plan (the "Plan"). This Registration Statement hereby incorporates by reference the contents of the Company's Registration Statement on Form S-8 filed with the Securities and Exchange Commission (the "Commission") on [June 30, 2023](http://www.sec.gov/Archives/edgar/data/919012/000119312523180477/d472225ds8.htm) (File No. 333-273076) and the Company's Post-Effective Amendment No. 1 to Registration Statement on Form S-8 filed with the Commission on [June 30, 2023](http://www.sec.gov/Archives/edgar/data/919012/000119312523180509/d488206ds8pos.htm) (File No. 333-238942). The information required by Part II is omitted, except as supplemented by the information set forth below.

**Part II** 

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT** 

**Item 3.** **Incorporation of Documents by Reference.** <br>

The following documents, which have previously been filed by the Company with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. The Company's Annual Report on [Form 10-K](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526132097/aeo-20260131.htm) for the fiscal year ended January 31, 2026, filed with the Commission on [March 30, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526132097/aeo-20260131.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. The Company's Quarterly Report on [Form 10-Q](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526255712/aeo-20260502.htm) for the fiscal quarter ended May 2, 2026, filed with the Commission on [June 3, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526255712/aeo-20260502.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. The Company's Current Reports on Form 8-K filed with the Commission on [June 10, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526266019/aeo-20260604.htm) and [June 29, 2026](http://www.sec.gov/Archives/edgar/data/../../../ix?doc=/Archives/edgar/data/919012/000119312526288667/d130688d8k.htm).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The description of the Common Stock that is contained in (a) Exhibit 4.2 to the Company's Annual Report on Form 10-K filed with the Commission on [<u>March</u> <u>11, 2021</u>](http://www.sec.gov/Archives/edgar/data/919012/000156459021012543/aeo-ex42_934.htm), including any amendments or reports filed for the purpose of updating such description, and (b) the Company's registration statement on Form 8-A filed with the Commission on [<u>February</u> <u>28, 2007</u>](http://www.sec.gov/Archives/edgar/data/919012/000091901207000012/aeo8a12bf.htm) under the Exchange Act, including any amendment or report filed for the purpose of updating such description.

To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not incorporated by reference.

All reports and other documents that the Company subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act after the date of this Registration Statement and prior to the filing of a post-effective amendment that indicates that the Company has sold all of the securities offered under this Registration Statement or that deregisters the distribution of all such securities then remaining unsold shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date that the Company files such report or document.

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 other subsequently filed document that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such 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.

------

**Item 8.** **Exhibits.** <br>

A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.

**EXHIBIT INDEX** 

---

| | |
|:---|:---|
| **Exhibit No.** | **Exhibit Description** |
| 5.1\* | [Opinion of Morgan, Lewis & Bockius LLP.](d51194dex51.htm) |
| 23.1\* | [Consent of Morgan, Lewis & Bockius LLP (included in Exhibit 5.1 filed herewith).](d51194dex51.htm) |
| 23.2\* | [Consent of Ernst & Young LLP.](d51194dex232.htm) |
| 24.1\* | [Power of Attorney (contained on signature page hereto).](#tx51194_sig) |
| 99.1 | [American Eagle Outfitters, Inc. Amended and Restated 2023 Stock Award and Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report Form 8-K filed on June 29, 2026).](http://www.sec.gov/Archives/edgar/data/919012/000119312526288667/d130688dex101.htm) |
| 107\* | [Filing Fee Table.](d51194dexfilingfees.htm) |

---

\* Filed herewith.

------

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Pittsburgh, Commonwealth of Pennsylvania, on June 30, 2026.

---

| | |
|:---|:---|
| AMERICAN EAGLE OUTFITTERS, INC. | AMERICAN EAGLE OUTFITTERS, INC. |
| By: | /s/ Beth M. Henke |
|  | Beth M. Henke |
|  | Executive Vice President, Chief Legal Officer |

---

POWER OF ATTORNEY

We, the undersigned officers and directors of American Eagle Outfitters, Inc., hereby severally constitute and appoint Michael A. Mathias and Beth M. Henke and each of them singly, our true and lawful attorney and agent with full power and authority to sign for us and in our names in the capacities indicated below, a Registration Statement under the Securities Act of 1933, as amended, on Form S-8 or such other form as such attorneys-in-fact, or any of them, may deem necessary or desirable, any amendments thereto, and all post-effective amendments and supplements to such Registration Statement, for the registration of the Company's securities and to file the same with all exhibits thereto and other documents in connection therewith with the Securities and Exchange Commission and generally to do and perform each and every act and thing requisite and necessary to be done to the end that such Registration Statement shall comply with the Securities Act of 1933, as amended, and the applicable rules and regulations adopted or issued pursuant thereto, as fully and to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them or their substitute or resubstitute, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed below by the following persons in the capacities indicated on June 30, 2026.

------

---

| | |
|:---|:---|
| **Signature** | **Title** |
| /s/ Jay L. Schottenstein<br> Jay L. Schottenstein | Chief Executive Officer, Chairman of the Board of Directors, and Director <br>(Principal Executive Officer) |
| /s/ Michael A. Mathias<br> Michael A. Mathias | Executive Vice President, Chief Financial Officer<br> (Principal Financial Officer) |
| /s/ James H. Keefer<br> James H. Keefer | Senior Vice President, Chief Accounting Officer<br> (Principal Accounting Officer) |
| /s/ Deborah A. Henretta<br> Deborah A. Henretta | Director |
| /s/ Cary D. McMillan<br> Cary D. McMillan | Director |
| /s/ Janice E. Page<br> Janice E. Page | Director |
| /s/ David M. Sable<br> David M. Sable | Director |
| /s/ Noel J. Spiegel<br> Noel J. Spiegel | Director |

---

## Exhibit 5.1

**EXHIBIT 5.1** 

June 30, 2026

American Eagle Outfitters, Inc.

77 Hot Metal Street

Pittsburgh, Pennsylvania 15203-2329

Re: American Eagle Outfitters, Inc. Registration Statement on Form S-8 Filed on June 30, 2026

Ladies and Gentlemen:

We have acted as counsel to American Eagle Outfitters, Inc., a Delaware corporation (the "Company"), in connection with its filing of a Registration Statement on Form S-8 (the "Registration Statement") under the Securities Act of 1933, as amended (the "Act"), with the Securities and Exchange Commission (the "SEC") on the date hereof. The Registration Statement relates to the registration of the offer and sale of 9,680,000 shares of common stock, $0.01 par value per share, of the Company (the "Common Stock"), which may be issued under the American Eagle Outfitters, Inc. Amended and Restated 2023 Stock Award and Incentive Plan (the "Plan").

In connection with this opinion letter, we have examined the Registration Statement and originals, or copies certified or otherwise identified to our satisfaction, of (i) the Amended and Restated Certificate of Incorporation of the Company, as amended to date, (ii) the Amended and Restated Bylaws of the Company, as amended to date, (iii) certain resolutions of the Company's Board of Directors relating to the Registration Statement, (iv) the Plan, and (v) such other documents, records, and other instruments as we have deemed appropriate for purposes of the opinions set forth herein.

We have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of the documents submitted to us as originals, the conformity with the originals of all documents submitted to us as certified, facsimile, or photostatic copies and the authenticity of the originals of all documents submitted to us as copies. With respect to matters of fact relevant to our opinions as set forth below, we have relied upon certificates of officers of the Company, representations made by the Company in documents examined by us, and representations of officers of the Company. We have also obtained and relied upon such certificates and assurances from public officials as we have deemed necessary for the purposes of our opinions set forth below.

Subject to the foregoing and the other matters set forth herein, we are of the opinion, as of the date hereof that the Common Stock has been duly authorized by the Company and, when issued by the Company in accordance with the provisions of the Plan, will be validly issued, fully paid, and non-assessable.

We hereby consent to the use of this opinion as Exhibit 5.1 to the Registration Statement. In giving such consent, we do not hereby admit that we are acting within the category of persons whose consent is required under Section 7 of the Act or the rules or regulations of the SEC thereunder.

The opinions expressed herein are limited to the Federal laws of the United States and the Delaware General Corporation Law, and we express no opinion with respect to the laws of any other state or jurisdiction.

---

| |
|:---|
|  Very truly yours, |
|  /s/ Morgan, Lewis & Bockius LLP |

---

## Exhibit 23.2

**EXHIBIT 23.2** 

**Consent of Independent Registered Public Accounting Firm** 

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the Amended and Restated 2023 Stock Award and Incentive Plan of American Eagle Outfitters, Inc. of our reports dated March 30, 2026, with respect to the consolidated financial statements of American Eagle Outfitters, Inc. and the effectiveness of internal control over financial reporting of American Eagle Outfitters, Inc. included in its Annual Report (Form 10-K) for the fiscal year ended January 31, 2026, filed with the Securities and Exchange Commission.

---

| |
|:---|
| */s/ Ernst & Young LLP* |
| Pittsburgh, Pennsylvania |
| June 30, 2026 |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? EX-FILING FEES

---

| |
|:---|
| **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;**AMERICAN EAGLE OUTFITTERS INC**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Security Type**  | **Security Class Title**  | **Fee Calculation Rule**  | **Amount Registered**  | **Proposed Maximum Offering Price Per Unit**  | **Maximum Aggregate Offering Price**  | **Fee Rate**  | **Amount of Registration Fee**  |
| 1 | Equity | Common Stock, $0.01 par value | Other | 9860000 | $17.71 | $174620600.00 | 0.0001381 | $24115.11 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $174620600.00  |  | $24115.11  |
| 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:  |  |  |  | $24115.11  |

---

 **Offering Note** <br>

<sup>1</sup> (a) Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement on Form S-8 shall also cover any additional shares of the registrant's common stock, $0.01 par value (the "Common Stock"), which become issuable under the American Eagle Outfitters, Inc. Amended and Restated 2023 Stock Award and Incentive Plan, by reason of any stock dividend, stock split, recapitalization, or any other similar transaction effected without the receipt of consideration which results in an increase in the number of outstanding shares of Common Stock. (b) Estimated solely for the purpose of determining the registration fee pursuant to Rules 457(c) and 457(h) under the Securities Act, based on the average of the high and low prices of the Common Stock as reported on the New York Stock Exchange on June 23, 2026.

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| |
|:---|
| |
| **Rule 457(p)** |
| Fee Offset Claims |
| Fee Offset Sources |

---