# EDGAR Filing Document

**Accession Number:** 0001616707
**File Stem:** 0001616707-26-000125
**Filing Date:** 2026-5
**Character Count:** 19875
**Document Hash:** e656f6fbf548611a10d009e848c28e0e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001616707-26-000125.hdr.sgml**: 20260622

**ACCESSION NUMBER**: 0001616707-26-000125

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20260522

**DATE AS OF CHANGE**: 20260522

**EFFECTIVENESS DATE**: 20260522

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Wayfair Inc.
- **CENTRAL INDEX KEY:** 0001616707
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 364791999
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-296173
- **FILM NUMBER:** 261013817

**BUSINESS ADDRESS:**
- **STREET 1:** 4 COPLEY PLACE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116
- **BUSINESS PHONE:** 617 532 6100

**MAIL ADDRESS:**
- **STREET 1:** 4 COPLEY PLACE
- **CITY:** BOSTON
- **STATE:** MA
- **ZIP:** 02116

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**Wayfair Inc.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **36-4791999** |
| (State or other jurisdiction of<br>incorporation or organization) | (I.R.S. Employer<br>Identification Number) |
| <br>**4 Copley Place**<br>**Boston, MA**  | **02116** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**Wayfair Inc. 2023 Incentive Award Plan**

(Full Title of the Plan)

**Enrique Colbert**

**General Counsel**

**Wayfair Inc.**

**4 Copley Place**

**Boston, MA 02116**

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

**(617) 532-6100**

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

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&nbsp;&nbsp;&nbsp;&nbsp;⌧ | Accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;□ |
| Non-accelerated filer&nbsp;&nbsp;&nbsp;&nbsp;□ | Smaller reporting company&nbsp;&nbsp;&nbsp;&nbsp;□ |
| | Emerging growth company&nbsp;&nbsp;&nbsp;&nbsp;□ |

---

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**

This Registration Statement on Form S-8 (the "Registration Statement") is filed by Wayfair Inc. (the "Registrant") for the purpose of registering an additional 15,000,000 shares of Class A common stock, par value $0.001 per share (the "Common Stock"), of the Registrant that are issuable under the Registrant's 2023 Incentive Award Plan (as amended, the "2023 Plan") in connection with an amendment to the 2023 Plan that was approved by the Registrant's stockholders on May 21, 2026. Such amendment increased the number of shares of Common Stock authorized for issuance under the 2023 Plan by 20,000,000 shares (the "Additional Shares"). The Registrant previously filed a Registration Statement on Form S-8 (File No. 333-290372) covering the registration of 5,000,000 of the Additional Shares. Accordingly, this Registration Statement covers the remaining 15,000,000 Additional Shares.

The shares of Common Stock being registered hereby are securities of the same class as other securities for which a Registration Statement on Form S-8 was filed by the Registrant with the Securities and Exchange Commission on May 4, 2023 (File No. 333-271642) and on September 19, 2025 (File No. 333-290372) (collectively, the "Prior Registration Statements").

Pursuant to General Instruction E of Form S-8, the contents of the Prior Registration Statements, to the extent relating to the registration of Common Stock issuable under the 2023 Plan, are incorporated herein by reference and made part of this Registration Statement, except as amended hereby.

------

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Exhibits.**

The following documents are filed as exhibits to this Registration Statement:

---

| | |
|:---|:---|
| **Exhibit Number** | **Description of Exhibit** |
| 4.1 | <u>[Restated Certificate of Incorporation of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.1 to the Registrant's Form 8-K (File No. 001-36666) filed on October 8, 2014)](https://www.sec.gov/Archives/edgar/data/1616707/000110465914070647/a14-10789_15ex3d1.htm)</u> |
| 4.2 | <u>[Amended and Restated Bylaws of the Registrant, as currently in effect (incorporated by reference to Exhibit 3.1 to the Registrant's Form 8-K (File No. 001-36666) filed on February 14, 2025).](https://www.sec.gov/Archives/edgar/data/1616707/000161670725000016/exhibit31-amendedandrestat.htm)</u> |
| 4.3 | <u>[Specimen stock certificate evidencing the shares of Class A common stock of the Registrant (incorporated by reference to Exhibit 4.1 to Amendment No. 1 to the Registrant's Registration Statement on Form S-1 (File No. 333-198171) filed on September 19, 2014)](https://www.sec.gov/Archives/edgar/data/1616707/000104746914007755/a2221390zex-4_1.htm)</u> |
| 5.1+ | <u>[Opinion of Wayfair Inc.](ex51-opinionofwayfair.htm)</u> |
| 23.1+ | <u>[Consent of PricewaterhouseCoopers LLP](ex231-pwcconsent.htm)</u> |
| 23.2+ | <u>[Consent of Ernst & Young LLP](ex232-eyconsent.htm)</u> |
| 23.3+ | <u>[Consent of Wayfair Inc. (included in Exhibit 5.1)](ex51-opinionofwayfair.htm)</u> |
| 24.1+ | <u>[Power of Attorney (included on signature page hereto)](#i49537e6b56f7491489bbaf3e616d76f6_10)</u> |
| 99.1 | <u>[Wayfair Inc. 2023 Incentive Award Plan (incorporated by reference to Exhibit 10.1 to the Registrant's Current Report on Form 8-K (File No. 001-36666) filed on April 26, 2023)](https://www.sec.gov/Archives/edgar/data/1616707/000161670723000071/wayfair-2023incentiveaward.htm)</u> |
| 99.2 | <u>[Amendment No. 1 to](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)[Wayfair Inc. 2023 Incentive Award Plan (incorporated by reference to Exhibit 10.1 to the](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)[Registrant](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)['s Current Report on Form 8-K (File No. 001-36666) filed on](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)[May 22, 2026](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)[)](https://www.sec.gov/Archives/edgar/data/1616707/000161670726000122/amendmentno1tothewayfairin.htm)</u> |
| 107+ | <u>[Filing Fee Table](exfilingfees3.htm)</u> |

---

+&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 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 Boston, Massachusetts, on this 22nd day of May, 2026.

---

| | |
|:---|:---|
| WAYFAIR INC. | WAYFAIR INC. |
| By: | /s/ Niraj Shah |
|  | Niraj Shah |
|  | *Chief Executive Officer and President* |

---

------

**SIGNATURES AND POWER OF ATTORNEY**

KNOW ALL PERSONS BY THESE PRESENTS, that the undersigned officers and directors of the Registrant do hereby constitute and appoint Niraj Shah, Kate Gulliver, Enrique Colbert, and Andrew Oliver and each of them, with full power of substitution and full power to act without the other, his or her true and lawful attorney-in-fact and agent to act for him or her in his or her name, place and stead, in any and all capacities, to sign, date and file any and all amendments (including post-effective amendments) to this Registration Statement, and to date and file this Registration Statement, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done to the end that such Registration Statement or Registration Statements 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, and generally to do all such things on their behalf in their capacities as officers and directors to enable the Registrant to comply with the provisions of the Securities Act of 1933, as amended, and all requirements of the Securities and Exchange Commission.

Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities held on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Niraj Shah | Chief Executive Officer and President, <br>Co-Founder and Director | May 22, 2026 |
| Niraj Shah | (Principal Executive Officer) |  |
| /s/ Kate Gulliver | Chief Financial Officer and Chief | May 22, 2026 |
| Kate Gulliver | Administrative Officer (Principal Financial and Accounting Officer) |  |
| /s/ Steven Conine | Co-Founder and Director | May 22, 2026 |
| Steven Conine |  |  |
| /s/ Diana Frost | Director | May 22, 2026 |
| Diana Frost |  |  |
| /s/ Andrea Jung | Director | May 22, 2026 |
| Andrea Jung |  |  |
| /s/ Jeremy King | Director | May 22, 2026 |
| Jeremy King |  |  |
| /s/ Michael Kumin | Director | May 22, 2026 |
| Michael Kumin |  |  |
| /s/ Harry A. Lawton III | Director | May 22, 2026 |
| Harry A. Lawton III | Director |  |
| /s/ Jeffrey Naylor | Director | May 22, 2026 |
| Jeffrey Naylor |  |  |
| /s/ Michael E. Sneed | Director | May 22, 2026 |
| Michael E. Sneed |  |  |

---

## Ex-Filing

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

---

| |
|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Calculation of Filing Fee Tables**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **S-8**  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Wayfair Inc.**  |

---

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Type**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Security Class Title**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Calculation Rule**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount Registered**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Proposed Maximum Offering Price Per Unit**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Maximum Aggregate Offering Price**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Fee Rate**  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Amount of Registration Fee**  |
| 1 | Equity | Class A Common Stock | Other | 15000000 | $56.80 | $852000000.00 | 0.0001381 | $117661.20 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $852000000.00  |  | $117661.20  |
| 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:  |  |  |  | $117661.20  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Offering Note** <br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <sup>1</sup> (1) Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the Securities Act), this registration statement (the Registration Statement) shall also cover any additional shares of Wayfair Inc.s (the Registrant) Class A common stock, par value $0.001 per share (the Common Stock), that become issuable under the Registrants 2023 Incentive Award Plan (the 2023 Plan) by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Registrants receipt of consideration or conversion of the Registrants Common Stock that would increase the number of outstanding shares of Common Stock. (2) Represents 15,000,000 shares of Common Stock reserved for issuance under the Registrants 2023 Plan in connection with an amendment to the 2023 Plan that was approved by the Registrants stockholders on May 21, 2026. (3) Pursuant to Rule 457(c) and Rule 457(h) under the Securities Act, and solely for the purpose of calculating the registration fee, the proposed maximum offering price per share is $56.80, which is the average of the high and low prices of shares of Common Stock on the New York Stock Exchange on May 19, 2026 (such date being within five business days of the date that this Registration Statement was filed with the Securities and Exchange Commission).

---

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

---

## Exhibit 5.1

**Exhibit 5.1** 

May 22, 2026

Wayfair Inc.

4 Copley Place

Boston, MA 02116

Re: 2023 Incentive Award Plan

Ladies and Gentlemen:

I have assisted in the preparation of a Registration Statement on Form S-8 (the "Registration Statement") to be filed with the Securities and Exchange Commission (the "Commission") under the Securities Act of 1933, as amended (the "Securities Act"), relating to an aggregate of 15,000,000 shares of Class A Common Stock, $0.001 par value per share (the "Shares"), of Wayfair Inc., a Delaware corporation (the "Company"), which have been approved by the Company's board of directors and stockholders for issuance under an amendment (the "Plan Amendment") to the Company's 2023 Incentive Award Plan (the "Plan").

I have examined the Certificate of Incorporation and By-Laws of the Company, each as amended and restated to date, and originals, or copies certified to my satisfaction, of all pertinent records of the meetings of the board of directors and stockholders of the Company, the Registration Statement, the Plan, the Plan Amendment, and such other documents relating to the Company as I have deemed material for the purposes of this opinion.

In my examination of the foregoing documents, I have assumed the genuineness of all signatures, the authenticity of all documents submitted to me as originals, the conformity to original documents of all documents submitted to me as certified, photostatic or other copies, the authenticity of the originals of any such documents and the legal competence of all signatories to such documents.

I assume that the appropriate action will be taken, prior to the offer and sale of the Shares in accordance with the Plan, to register and qualify the Shares for sale under all applicable state securities or "blue sky" laws.

I express no opinion herein as to the laws of any state or jurisdiction other than the General Corporation Law of the State of Delaware.

It is understood that this opinion is to be used only in connection with the offer and sale of the Shares while the Registration Statement is in effect.

Please note that I am opining only as to the matters expressly set forth herein, and no opinion should be inferred as to any other matters.

Based on the foregoing and subject to the qualifications and assumptions stated herein, I am of the opinion that the Shares have been duly authorized and, when issued by the Company and delivered to participants in accordance with the provisions of the Plan, the Shares will be validly issued, fully paid and nonassessable.

------

**Exhibit 5.1** 

I hereby consent to the filing of this opinion with the Commission in connection with the Registration Statement in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act. In giving such consent, I do not hereby admit that I am in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations of the Commission.

Very truly yours,

/s/ Andrew Oliver

Andrew Oliver

Deputy General Counsel, Assistant Secretary

## Exhibit 23.1

**Exhibit 23.1**

**Consent of Independent Registered Public Accounting Firm**

We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of Wayfair Inc. of our report dated February 19, 2026 relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in Wayfair Inc.'s Annual Report on Form 10-K for the year ended December 31, 2025.

---

| |
|:---|
| /s/ PricewaterhouseCoopers LLP |
| Boston, Massachusetts |
| May 22, 2026 |

---

## 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 2023 Incentive Award Plan of Wayfair Inc., of our reports dated February 20, 2025, with respect to the consolidated financial statements of Wayfair Inc., and the effectiveness of internal control over financial reporting of Wayfair Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2024, filed with the Securities and Exchange Commission.

---

| |
|:---|
| /s/ Ernst & Young LLP |
| Boston, Massachusetts |
| May 22, 2026 |

---

<br>