S-8

As filed with the Securities and Exchange Commission on March 3, 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

 

 

AMYLYX PHARMACEUTICALS, INC.

(Exact name of registrant as specified in its charter)

 

 

 

Delaware   46-4600503
(State or other jurisdiction of
incorporation or organization)
  (I.R.S. Employer
Identification No.)

55 Cambridge Parkway, Suite 6W

Cambridge, MA 02142

(617) 682-0917

(Address, including zip code and telephone number, including area code, of Registrant’s principal executive offices)

Amylyx Pharmaceuticals, Inc. 2022 Stock Option and Incentive Plan

Amylyx Pharmaceuticals, Inc. 2022 Employee Stock Purchase Plan

(Full title of the plans)

Joshua B. Cohen, Co-Chief Executive Officer

Justin B. Klee, Co-Chief Executive Officer

Amylyx Pharmaceuticals, Inc.

55 Cambridge Parkway, Suite 6W

Cambridge, MA 02142

(617) 682-0917

(Name, address, including zip code, and telephone number, including area code, of agent for service)

 

 

Copies to:

Benjamin K. Marsh, Esq.

Marishka DeToy, Esq.

Goodwin Procter LLP

100 Northern Avenue

Boston, MA 02210

(617) 570-1000

 

 

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. ☐

 

 
 


Statement of Incorporation by Reference

This Registration Statement on Form S-8 is filed to register the offer and sale of (i) an additional 5,494,225 shares of the Registrant’s common stock, $0.0001 par value per share (the “Common Stock”), to be issued under the Registrant’s 2022 Stock Option and Incentive Plan and (ii) an additional 1,098,845 shares of Common Stock to be issued under the Registrant’s 2022 Employee Stock Purchase Plan. This Registration Statement incorporates by reference the contents of the registration statements on Form S-8 (File No.  333-262125, File No.  333-270509, File No.  333-277274 and File No.  333-285534) filed by the Registrant on January 12, 2022, March 13, 2023, February 22, 2024 and March 4, 2025, respectively.

Part II

Information Required in the Registration Statement

 

Item 8.

Exhibits.

See the Exhibit Index below for a list of exhibits filed as part of this registration statement on Form S-8, which Exhibit Index is incorporated herein by reference.

EXHIBIT INDEX

 

Exhibit
No.
   Description
  4.1    Fourth Amended and Restated Certificate of Incorporation of Amylyx Pharmaceuticals, Inc. (Incorporated by reference to Exhibit 3.1 to the Registrant’s Current Report on Form 8-K filed with the Securities and Exchange Commission on January 11, 2022). 
  4.2    Second Amended and Restated Bylaws of Amylyx Pharmaceuticals, Inc. (Incorporated by reference to Exhibit 3.2 to the Registrant’s Current Report on Form 8-K, filed with the Securities and Exchange Commission on January 11, 2022).
  4.3    Second Amended and Restated Investors’ Rights Agreement among the Registrant and certain of its stockholders, dated July  1, 2021 (Incorporated by reference to Exhibit 4.2 to the Registrant’s Registration Statement on Form S-1, as amended (File No.  333-261703), filed with the Securities and Exchange Commission on December 16, 2021). 
  5.1*    Opinion of Goodwin Procter LLP.
 23.1*    Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm.
 23.2*    Consent of Goodwin Procter LLP (included in Exhibit 5.1).
 24.1*    Power of Attorney (included on signature page).
 99.1    2022 Stock Option and Incentive Plan, and form of award agreements thereunder (Incorporated by reference to Exhibit 10.2 to the Registrant’s Registration Statement on Form S-1/A (File No. 333-261703) filed with the Securities and Exchange Commission on January 3, 2022).
 99.2    2022 Employee Stock Purchase Plan (Incorporated by reference to Exhibit 10.3 to the Registrant’s Registration Statement on Form S-1/A (File No. 333-261703) filed with the Securities and Exchange Commission on January 3, 2022).
107*    Filing Fee Table.
 
*

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 Cambridge, Commonwealth of Massachusetts, on this 3rd day of March, 2026.

 

AMYLYX PHARMACEUTICALS, INC.
By:   /s/ Joshua B. Cohen
 

Joshua B. Cohen

Co-Chief Executive Officer and Director

By:   /s/ Justin B. Klee
 

Justin B. Klee

Co-Chief Executive Officer and Director

POWER OF ATTORNEY AND SIGNATURES

KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Joshua Cohen and Justin Klee and each of them, such person’s true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution for such person and in such person’s name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement on Form S-8, and to file the same, with all exhibits thereto, and all other documents in connection therewith, with the Securities and Exchange Commission, granting unto each said attorney-in-fact and agent full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that each of said attorney-in-fact or any 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 date indicated.


Name    Title   Date

/s/ Joshua B. Cohen

Joshua B. Cohen

   Co-Chief Executive Officer and Director (Principal Executive Officer)   March 3, 2026

/s/ Justin B. Klee

Justin B. Klee

   Co-Chief Executive Officer and Director (Principal Executive Officer)   March 3, 2026

/s/ James M. Frates

James M. Frates

  

Chief Financial Officer (Principal Financial Officer and

Principal Accounting Officer)

  March 3, 2026

/s/ Karen Firestone

Karen Firestone

   Director   March 3, 2026

/s/ George Mclean Milne Jr.

George Mclean Milne Jr., Ph.D.

   Director   March 3, 2026

/s/ Paul Fonteyne

Paul Fonteyne, M.S., M.B.A.

   Director   March 3, 2026

/s/ Daphne Quimi

Daphne Quimi

   Director   March 3, 2026

/s/ Bernhardt Zeiher

Bernhardt Zeiher, MD

   Director   March 3, 2026
EX-5.1

Exhibit 5.1

March 3, 2026

Amylyx Pharmaceuticals, Inc.

55 Cambridge Parkway, Suite 6W

Cambridge, MA 02142

 

Re:

Securities Being Registered under Registration Statement on Form S-8

We have acted as your counsel in connection with your filing of a Registration Statement on Form S-8 (the “Registration Statement”) pursuant to the Securities Act of 1933, as amended (the “Securities Act”), on or about the date hereof relating to an aggregate of 6,593,070 shares (the “Shares”) of Common Stock, par value $0.0001 per share (“Common Stock”), of Amylyx Pharmaceuticals, Inc., a Delaware corporation (the “Company”), that may be issued pursuant to the Company’s 2022 Stock Option and Incentive Plan and 2022 Employee Stock Purchase Plan (collectively, the “Plans”).

We have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinion set forth below. We have relied, without independent verification, on certificates of public officials and, as to matters of fact material to the opinion set forth below, on certificates of officers of the Company.

For purposes of the opinion set forth below, we have assumed that, at the time Shares are issued, the total number of then unissued Shares, when added to the number of shares of Common Stock issued, subscribed for, or otherwise committed to be issued, does not exceed the number of shares of Common Stock authorized by the Company’s certificate of incorporation.

The opinion set forth below is limited to the Delaware General Corporation Law.

Based on the foregoing, we are of the opinion that the Shares have been duly authorized and, when delivered against payment therefor in accordance with the terms of the Plans, will be validly issued, fully paid and nonassessable.

This opinion letter and the opinion it contains shall be interpreted in accordance with the Core Opinion Principles as published in 74 Business Lawyer 815 (Summer 2019).

We hereby consent to the inclusion of this opinion as Exhibit 5.1 to the Registration Statement. In giving our consent, we do not admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act or the rules and regulations thereunder.

Very truly yours,

/s/ GOODWIN PROCTER LLP 

GOODWIN PROCTER LLP

EX-23.1

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated March 3, 2026, relating to the financial statements of Amylyx Pharmaceuticals, Inc., appearing in the Annual Report on Form 10-K of Amylyx Pharmaceuticals, Inc. for the year ended December 31, 2025.

/s/ Deloitte & Touche LLP

Boston, Massachusetts

March 3, 2026

EX-FILING FEES
S-8 S-8 EX-FILING FEES 0001658551 Amylyx Pharmaceuticals, Inc. N/A Fees to be Paid Fees to be Paid 0001658551 2026-03-03 2026-03-03 0001658551 1 2026-03-03 2026-03-03 0001658551 2 2026-03-03 2026-03-03 iso4217:USD xbrli:pure xbrli:shares

Calculation of Filing Fee Tables

S-8

Amylyx Pharmaceuticals, Inc.

Table 1: Newly Registered Securities

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, $0.0001 par value per share, reserved for issuance pursuant to the Amylyx Pharmaceuticals, Inc. 2022 Stock Option and Incentive Plan Other 5,494,225 $ 14.64 $ 80,435,454.00 0.0001381 $ 11,108.14
2 Equity Common Stock, $0.0001 par value per share, reserved for issuance pursuant to the Amylyx Pharmaceuticals, Inc. 2022 Employee Stock Purchase Plan Other 1,098,845 $ 12.444 $ 13,674,027.18 0.0001381 $ 1,888.38

Total Offering Amounts:

$ 94,109,481.18

$ 12,996.52

Total Fee Offsets:

$ 0.00

Net Fee Due:

$ 12,996.52

Offering Note

1

In accordance with Rule 416 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 effected without the receipt of consideration which results in an increase in the number of the registrant's outstanding shares of common stock. Represents an automatic increase to the number of shares available for issuance under the Amylyx Pharmaceuticals, Inc. 2022 Stock Option and Incentive Plan (the "2022 Plan") of 5,494,225, effective as of January 1, 2026. Shares available for issuance under the 2022 Plan were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on January 12, 2022 (File No. 333-262125), March 13, 2023 (File No. 333-270509), February 22, 2024 (File No. 333-277274) and March 4, 2025 (File No. 333-285534). Estimated solely for the purpose of calculating the registration fee pursuant to Rules 457(c) and 457(h) of the Securities Act. The price per share and aggregate offering price are calculated on the basis of $14.64, the average of the high and low price of the registrant's common stock as reported on the Nasdaq Global Select Market ("Nasdaq") on February 25, 2026.

2

In accordance with Rule 416 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 effected without the receipt of consideration which results in an increase in the number of the registrant's outstanding shares of common stock. Represents an automatic increase to the number of shares available for issuance under the Amylyx Pharmaceuticals, Inc. 2022 Employee Stock Purchase Plan (the "2022 ESPP") of 1,098,845, effective as of January 1, 2026. Shares available for issuance under the 2022 ESPP were previously registered on registration statements on Form S-8 filed with the Securities and Exchange Commission on January 12, 2022 (File No. 333-262125), March 13, 2023 (File No. 333-270509), February 22, 2024 (File No. 333-277274) and March 4, 2025 (File No. 333-285534). Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) and 457(h) of the Securities Act, and based on 85% of the average of the high and low sales price of the registrant's common stock, as reported on Nasdaq on February 25, 2026. Pursuant to the 2022 ESPP, the purchase price of the shares of common stock reserved for issuance thereunder will be 85% of the fair market value per share of common stock on the applicable offering date or on the exercise date of the applicable offering period, whichever is less.

Table 2: Fee Offset Claims and Sources ☑Not Applicable
Registrant or Filer Name 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)
Fee Offset Claims N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A
Fee Offset Sources N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A