# EDGAR Filing Document

**Accession Number:** 0001616707
**File Stem:** 0001616707-25-000090
**Filing Date:** 2025-9
**Character Count:** 17867
**Document Hash:** 745b5a1c9dbcb62417a1630ba1c2f83e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001616707-25-000090.hdr.sgml**: 20250919

**ACCESSION NUMBER**: 0001616707-25-000090

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 14

**FILED AS OF DATE**: 20250919

**DATE AS OF CHANGE**: 20250919

**EFFECTIVENESS DATE**: 20250919

**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:** 333-290372
- **FILM NUMBER:** 251324918

**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

**Registration No. 333-______** 

**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) |

---

**4 Copley Place**

**Boston, MA 02116**

(Address, including zip code, of registrant's principal executive offices)

**2023 Incentive Award Plan**

(Full Title of the Plan)

**Niraj Shah**

**Chief Executive Officer**

**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. □

------

**REGISTRATION OF ADDITIONAL SHARES**

**PURSUANT TO GENERAL INSTRUCTION E**

Except as otherwise set forth below, this Registration Statement on Form S-8 incorporates by reference the contents of the registration statement on Form S-8, File No. 333-271642 (filed with the Securities and Exchange Commission (the "SEC") on May 4, 2023) the ("Prior Registration Statement") relating to the Registrant's 2023 Incentive Award Plan (the 2023 Plan"). Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statement relating to the 2023 Plan are incorporated herein by reference, except to the extent supplemented or amended or superseded by the information set forth herein.

On September 15, 2025, the Board of Directors of the Registrant approved, subject to stockholder approval, an amendment to increase, in aggregate, the number of shares available for issuance under the 2023 Plan by 5,000,000 shares. The Registrant intends to seek stockholder approval for such increase, but does not expect to obtain such approval prior to the date of the 2026 Annual Meeting of Stockholders of the Registrant, and cannot assure participants that such approval will ever be obtained. While the Registrant may grant awards relating to the additional 5,000,000 shares prior to obtaining stockholder approval for the increase, such awards will not vest unless and until stockholders approve the increase. In the event stockholder approval is not obtained, such awards will be cancelled and become null and void.

------

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

**Item 8.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>Exhibits</u>.** 

---

| | |
|:---|:---|
| **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 3.2 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_15ex3d2.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.](a2025s-8ex51wayfairopinion.htm)</u> |
| 23.1+ | <u>[Consent of Ernst & Young LLP](a2025s-8ex231.htm)</u> |
| 23.2+ | <u>[Consent of Wayfair Inc. (included in Exhibit 5.1)](a2025s-8ex51wayfairopinion.htm)</u> |
| 24.1+ | <u>[Power of Attorney (included on signature page hereto)](#i3c31ca1d93db44e7b4030e42bb3d83e3_7)</u> |
| 99.1 | <u>[Wayfair Inc. 2023 Incentive Award Plan (incorporated by reference to Exhibit 10.1 to the Company'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> |
| 107+ | <u>[Calculation of Filing Fee Table](exfilingfees.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 19th day of September, 2025.

---

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

---

------

**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, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Niraj Shah | Chief Executive Officer and President, <br>Co-Founder and Director | September 19, 2025 |
| Niraj Shah | (Principal Executive Officer) |  |
| /s/ Kate Gulliver | Chief Financial Officer and Chief | September 19, 2025 |
| Kate Gulliver | Administrative Officer (Principal Financial and Accounting Officer) |  |
| /s/ Steven Conine | Co-Founder and Director | September 19, 2025 |
| Steven Conine |  |  |
| /s/ Diana Frost | Director | September 19, 2025 |
| Diana Frost |  |  |
| /s/ Andrea Jung | Director | September 19, 2025 |
| Andrea Jung |  |  |
| /s/ Jeremy King | Director | September 19, 2025 |
| Jeremy King |  |  |
| /s/ Michael Kumin | Director | September 19, 2025 |
| Michael Kumin |  |  |
| /s/ Jeffrey Naylor | Director | September 19, 2025 |
| Jeffrey Naylor | Director |  |
| /s/ Michael E. Sneed | Director | September 19, 2025 |
| 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 | 5000000 | $88.53 | $442650000.00 | 0.0001531 | $67769.71 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $442650000.00  |  | $67769.71  |
| 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:  |  |  |  | $67769.71  |

---

&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 shall be deemed to cover any additional securities that may from time to time be offered or issued to prevent dilution resulting from stock splits, stock dividends or similar transactions. (2) Estimated in accordance with Rules 457(c) and (c) of the Securities Act solely for the purpose of calculating the registration free on the basis $88.53 per share, which is average of high and low prices of the Registrant's Class A common stock as reported on the New York Stock Exchange on September 12, 2025. (3) Consists of an additional 5,000,000 shares issuable under Amendment No. 1 to the 2023 Incentive Award Plan (the "2023 Plan") pursuant to the terms of such plan.

---

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

---

## Exhibit 5.1

***Exhibit 5.1***

September 19, 2025

Wayfair Inc.

4 Copley Place<br>Boston, MA 02116

Re:&nbsp;&nbsp;&nbsp;&nbsp;<u>2023 Incentive Award Plan</u>

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 5,000,000 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 for issuance under an amendment (the "Plan Amendment") to the Company's 2023 Incentive Award Plan (the "Plan"), subject to stockholder approval of the Plan Amendment.

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, I am of the opinion that, subject to stockholder approval of the Plan Amendment, the Shares have been duly authorized for issuance and, when the Shares are issued and paid for in accordance with the terms and conditions of the Plan, the Shares will be validly issued, fully paid and nonassessable.

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 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 |
| September 19, 2025 |

---

<br>