# EDGAR Filing Document

**Accession Number:** 0001504776
**File Stem:** 0001104659-26-020635
**Filing Date:** 2026-2
**Character Count:** 23895
**Document Hash:** 35d097024a1363ec145dc1e6ff84d466
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-020635.hdr.sgml**: 20260226

**ACCESSION NUMBER**: 0001104659-26-020635

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260226

**DATE AS OF CHANGE**: 20260226

**EFFECTIVENESS DATE**: 20260226

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Warby Parker Inc.
- **CENTRAL INDEX KEY:** 0001504776
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPHTHALMIC GOODS [3851]
- **ORGANIZATION NAME:** 08 Industrial Applications and Services
- **EIN:** 800423634
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293818
- **FILM NUMBER:** 26690527

**BUSINESS ADDRESS:**
- **STREET 1:** 233 SPRING STREET
- **STREET 2:** 6TH FLOOR EAST
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013
- **BUSINESS PHONE:** (646) 847-7215

**MAIL ADDRESS:**
- **STREET 1:** 233 SPRING STREET
- **STREET 2:** 6TH FLOOR EAST
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10013

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** JAND, Inc.
- **DATE OF NAME CHANGE:** 20101102

**As filed with the Securities and Exchange Commission on February 26, 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***

------

**Warby Parker Inc.**

**(Exact name of Registrant as specified in its charter)**

---

| | |
|:---|:---|
| **Delaware** | **80-0423634** |
| **(State or other jurisdiction of**<br> **Incorporation or organization)** | **(I.R.S. Employer**<br> **Identification No.)** |

---

**233 Spring Street, 6th Floor East**

**New York, New York 10013**

**(646) 847-7215**

**(Address of principal executive offices) (Zip code)**

**Warby Parker Inc. 2021 Incentive Award Plan**

**Warby Parker Inc. 2021 Employee Stock Purchase Plan**

**(Full title of the plans)**

------

**Neil Blumenthal, Co-Founder and Co-Chief Executive Officer**

**Dave Gilboa, Co-Founder and Co-Chief Executive Officer**

**Warby Parker Inc.**

**233 Spring Street, 6th Floor East**

**New York, New York 10013**

**(646) 847-7215**

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

***With copies to:***

---

| |
|:---|
| &nbsp;&nbsp;**Adrian Mitchell** |
| &nbsp;&nbsp;**Chris Utecht** |
| &nbsp;&nbsp;**Lindsay Buxbaum** |
| &nbsp;&nbsp;**Warby Parker Inc.** |
| &nbsp;&nbsp;**233 Spring Street, 6th Floor East** |
| &nbsp;&nbsp;**New York, New York 10013** |
| &nbsp;&nbsp;**(646) 847-7215** |

---

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 comply with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of Securities Act. ◻

**EXPLANATORY NOTE**

This Registration Statement on Form S-8 is being filed for the purpose of registering an additional 6,116,359 shares of Warby Parker Inc.'s (the "Registrant") Class A common stock, $0.0001 par value per share ("Class A common stock"), to be issued pursuant to the Warby Parker Inc. 2021 Incentive Award Plan (the "2021 Plan") and an additional 1,223,271 shares of the Registrant's Class A common stock to be issued pursuant to the Warby Parker Inc. 2021 Employee Stock Purchase Plan (the "2021 ESPP") and for which a Registration Statement of the Registrant on Form S-8 relating to the same employee benefit plans is effective.

**INCORPORATION BY REFERENCE OF CONTENTS OF REGISTRATION STATEMENT ON FORM S-8** 

The contents of the Registration Statements on Form S-8 (File Nos. [333-259703](https://www.sec.gov/Archives/edgar/data/1504776/000162828021018961/warbyparkerforms-8.htm), [333-263698](https://www.sec.gov/Archives/edgar/data/1504776/000110465922035556/tm229607d1_s8.htm), [333-270140](https://www.sec.gov/Archives/edgar/data/1504776/000110465923026826/tm237895d1_s8.htm), [333-277548](https://www.sec.gov/Archives/edgar/data/1504776/000110465924029451/tm247442d1_s8.htm) and [333-285361](https://www.sec.gov/Archives/edgar/data/1504776/000110465925018297/tm257754d1_s8.htm)), filed with the Securities and Exchange Commission, relating to the 2021 Plan and the 2021 ESPP, are incorporated herein by reference.

**Item 8. Exhibits**

---

| | |
|:---|:---|
| **Exhibit <br> Number** | **Description** |
| [4.1](https://www.sec.gov/Archives/edgar/data/1504776/000162828021017546/exhibit41-sx1.htm) | [Specimen Class A common stock certificate of Warby Parker Inc. (incorporated by reference to Exhibit 4.1 to the Registrant's Registration Statement on Form S-1 (File No. 333-259035) filed on August 24, 2021)](https://www.sec.gov/Archives/edgar/data/1504776/000162828021017546/exhibit41-sx1.htm) |
| [4.2](https://www.sec.gov/Archives/edgar/data/1504776/000150477622000014/exhibit42-classbspecimen.htm) | [Specimen Class B common stock certificate of Warby Parker Inc. (incorporated by reference to Exhibit 4.2 to the Registrant's Quarterly Report on Form 10-Q (File No. 001-40825) filed on May 16, 2022)](https://www.sec.gov/Archives/edgar/data/1504776/000150477622000014/exhibit42-classbspecimen.htm) |
| [4.3](https://www.sec.gov/Archives/edgar/data/1504776/000162828021018962/exhibit42-resalesx8.htm) | [Twelfth Amended and Restated Certificate of Incorporation of Warby Parker Inc. (incorporated by reference to Exhibit 4.2 to the Registrant's Registration Statement on Form S-8 (File No. 333-259704) filed on September 22, 2021)](https://www.sec.gov/Archives/edgar/data/1504776/000162828021018962/exhibit42-resalesx8.htm) |
| [4.4](https://www.sec.gov/Archives/edgar/data/1504776/000162828021018962/exhibit43-resalesx8.htm) | [Amended and Restated Bylaws of Warby Parker Inc. (incorporated by reference to Exhibit 4.3 to the Registrant's Registration Statement on Form S-8 (File No. 333-259704) filed on September 22, 2021)](https://www.sec.gov/Archives/edgar/data/1504776/000162828021018962/exhibit43-resalesx8.htm) |
| [5.1\*](tm267448d1_ex5-1.htm) | [Opinion of Latham & Watkins LLP](tm267448d1_ex5-1.htm) |
| [23.1\*](tm267448d1_ex23-1.htm) | [Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm](tm267448d1_ex23-1.htm) |
| [23.2\*](tm267448d1_ex5-1.htm) | [Consent of Latham & Watkins LLP (included in Exhibit 5.1)](tm267448d1_ex5-1.htm) |
| [24.1\*](#sp_001) | [Power of Attorney (included on signature page)](#sp_001) |
| [99.1](https://www.sec.gov/Archives/edgar/data/1504776/000150477624000006/a105wp-2021incentiveawardp.htm) | [Warby Parker Inc. 2021 Incentive Award Plan and related form agreements (incorporated by reference to Exhibit 10.5 to the Registrant's Annual Report on Form 10-K (File No. 001-40825) filed on February 29, 2024)](https://www.sec.gov/Archives/edgar/data/1504776/000150477624000006/a105wp-2021incentiveawardp.htm) |
| [99.2](https://www.sec.gov/Archives/edgar/data/1504776/000150477624000006/a106wp-2021employeestockpu.htm) | [Warby Parker Inc. 2021 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.6 to the Registrant's Annual Report on Form 10-K (File No. 001-40825) filed on February 29, 2024)](https://www.sec.gov/Archives/edgar/data/1504776/000150477624000006/a106wp-2021employeestockpu.htm) |
| [107.1\*](tm267448d1_ex-filingfees.htm) | [Filing Fee Table](tm267448d1_ex-filingfees.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 February 26, 2026.

---

| | |
|:---|:---|
| **WARBY PARKER INC.** | **WARBY PARKER INC.** |
| By: | /s/ Neil Blumenthal |
|  | Neil Blumenthal |
|  | Co-Chief Executive Officer |
| By: | /s/ Dave Gilboa |
|  | Dave Gilboa |
|  | Co-Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below hereby constitutes and appoints Neil Blumenthal, Dave Gilboa, and Adrian Mitchell, or each of them singly, with full power to act without the other, such person's true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign this registration statement and any and all amendments, including post-effective amendments to this registration statement, and to file the same, with exhibits and schedules 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 or desirable to be done in connection therewith as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or their or his or her substitute or substitutes 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 by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Neil Blumenthal | Co-Chief Executive Officer and Director <br> *(Co-Principal Executive Officer)* | February 26, 2026 |
| Neil Blumenthal |  |  |
| /s/ Dave Gilboa | Co-Chief Executive Officer and Director <br> *(Co-Principal Executive Officer*) | February 26, 2026 |
| Dave Gilboa |  |  |
| /s/ Adrian Mitchell | Chief Financial Officer | February 26, 2026 |
| Adrian Mitchell | *(Principal Financial Officer and Principal Accounting Officer)* |  |
| /s/ Andrew Hunt | Director | February 26, 2026 |
| Andrew Hunt |  |  |
| /s/ Jeffrey Raider | Director | February 26, 2026 |
| Jeffrey Raider |  |  |
| /s/ Teresa Briggs | Director | February 26, 2026 |
| Teresa Briggs |  |  |
| /s/ Joel Cutler | Director | February 26, 2026 |
| Joel Cutler |  |  |
| /s/ Youngme Moon | Director | February 26, 2026 |
| Youngme Moon |  |  |
| /s/ Bradley Singer | Director | February 26, 2026 |
| Bradley Singer |  |  |
| /s/ Ronald A. Williams | Director | February 26, 2026 |
| Ronald A. Williams |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | | |
|:---|:---|:---|
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 |  |  |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | 1271 Avenue of the Americas | 1271 Avenue of the Americas |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | New York, New York 10020-1401 | New York, New York 10020-1401 |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Tel: +1.212.906.1200 Fax: +1.212.751.4864 | Tel: +1.212.906.1200 Fax: +1.212.751.4864 |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | www.lw.com | www.lw.com |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 |  |  |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | FIRM / AFFILIATE OFFICES | FIRM / AFFILIATE OFFICES |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Austin | Milan |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Beijing | Munich |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Boston | New York |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Brussels | Orange County |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Century City | Paris |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Chicago | Riyadh |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Dubai | San Diego |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Düsseldorf | San Francisco |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Frankfurt | Seoul |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Hamburg | Shanghai |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Hong Kong | Silicon Valley |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Houston | Singapore |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | London | Tel Aviv |
| <br>![](tm267448d1_ex5-1img01.jpg)<br>February 26, 2026<br>Warby Parker Inc.<br> 233 Spring Street, 6th Floor East<br> New York, New York 10013 | Los Angeles | Tokyo |
|  | Madrid | Washington, D.C. |

---

Re: <u>Registration Statement on Form S-8</u>

To the addressee set forth above:

We have acted as special counsel to Warby Parker Inc., a Delaware corporation (the "***Company***"), in connection with the preparation and filing by the Company on the date hereof with the Securities and Exchange Commission (the "***Commission***") of a Registration Statement (the "***Registration Statement***") on Form S-8 under the Securities Act of 1933, as amended (the "***Act***"), relating to the issuance of up to an aggregate of 7,339,630 shares of Class A common stock of the Company, $0.0001 par value per share (the "***Shares***"), which may be issued pursuant to the Warby Parker Inc. 2021 Incentive Award Plan (the "***2021 Plan***") and the Warby Parker Inc. 2021 Employee Stock Purchase Plan (the "***ESPP***", and together with the 2021 Plan, the "***Plans***" and each, a "***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 related prospectus, other than as expressly stated herein with respect to the issue 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 of not less than par value in the circumstances contemplated by the applicable Plan assuming in each case that the individual issuances, grants or awards under the applicable Plan are duly authorized by all necessary corporate action and duly issued, granted or awarded and exercised in accordance with the requirements of law and the applicable Plan (and the agreements 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 such Shares will be validly issued, fully paid and non-assessable. 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.

**February 26, 2026**

**Page 2**

![](tm267448d1_ex5-1img02.jpg)

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.

---

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

---

## 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 2021 Incentive Award Plan and the 2021 Employee Stock Purchase Plan of Warby Parker Inc. of our reports dated February 26, 2026, with respect to the consolidated financial statements of Warby Parker Inc. and the effectiveness of internal control over financial reporting of Warby Parker Inc. 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

New York, New York

February 26, 2026

## 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; **Warby Parker 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, $0.0001 par value per share | 457(a) | 7339630 | $21.84 | $160297519.20 | 0.0001381 | $22137.09 |
| Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: | Total Offering Amounts: |  | $160297519.20  |  | $22137.09  |
| 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:  |  |  |  | $22137.09  |

---

&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> (a) In accordance with Rule 416 under the Securities Act of 1933, as amended, 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. (b) Consists of an additional 6,116,359 shares of Class A common stock issuable under the Warby Parker Inc. 2021 Incentive Award Plan (the "2021 Plan") pursuant to the terms of the 2021 Plan and an additional 1,223,271 shares of Class A common stock issuable under the Warby Parker Inc. 2021 Employee Stock Purchase Plan (the "2021 ESPP") pursuant to the terms of the 2021 ESPP. (c) Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act of 1933, as amended, and based upon the average of the high and low prices of Warby Parker Inc.'s (the "Registrant") Class A common stock as reported on The New York Stock Exchange on February 25, 2026. (d) The Registrant does not have any fee offsets.

---

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

---