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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on August 11, 2023</B></P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 6in"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 3pt 0 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Washington<FONT STYLE="font-size: 10pt">, D.C. 20549</FONT></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-8</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>REGISTRATION STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>UNDER</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B><I></I></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SPECTRUM BRANDS HOLDINGS, INC.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of Registrant as specified in its charter)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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    <TD STYLE="width: 40%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Delaware</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(State or other jurisdiction of</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="width: 20%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P></TD>
    <TD STYLE="width: 40%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>74-1339132<BR>
    </B>(I.R.S. Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Identification No.)</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3001 Deming Way </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Middleton, Wisconsin</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Address of principal executive offices)</P></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>53562</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Zip code)</P></TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Spectrum Brands Holdings, Inc. Amended and Restated
2020 Omnibus Equity Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Full title of the plan)</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Ehsan Zargar Esq.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Executive Vice President, </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>General Counsel, and Corporate Secretary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3001 Deming Way </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Middleton, Wisconsin 53562</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Name and address of agent of service)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(608) 275-4924</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Telephone number, including area code, of agent for
service)</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><BR>
COPIES TO:</P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Raphael M. Russo, Esq.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>1285 Avenue of the Americas</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>New York, New York 10019-6064</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>(212) 373-3000</B></P></TD></TR>
  </TABLE>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">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
&ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule 12b-2 of the Exchange Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt">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.</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: center; text-indent: 0in">EXPLANATORY NOTE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Spectrum Brands Holdings, Inc. (the &ldquo;<U>Company</U>&rdquo;)
has prepared this Registration Statement on Form S-8 (the &ldquo;<U>Registration Statement</U>&rdquo;) in accordance with the requirements
of Form S-8 under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), to register an additional 1,375,000
shares of its common stock, par value $0.01 per share, which is referred to as the Common Stock, that are reserved for issuance upon exercise
of options to be granted, or in respect of awards to be granted, under the Spectrum Brands Holdings, Inc. Amended and Restated 2020 Omnibus
Equity Plan (the &ldquo;<U>A&amp;R 2020 Equity Plan</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">On July 13, 2023, the Company filed with the
Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) a definitive proxy statement that included a proposal to approve
the A&amp;R 2020 Equity Plan, which proposal was approved by the Company&rsquo;s stockholders on August 8, 2023.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART I<BR>
<BR>
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 1. Plan Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The document(s) containing the information specified
in Part I of Form S-8 will be sent or given to participants in the A&amp;R 2020 Equity Plan as specified by Rule 428(b)(1) under the Securities
Act. Such documents are not being filed with the Commission as part of this Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference into this Registration Statement
pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section
10(a) of the Securities Act.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 2. Company Information and Employee
Plan Annual Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Company will furnish without charge to each
person to whom the prospectus is delivered, upon the written or oral request of such person, a copy of any and all of the documents incorporated
by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents (unless such exhibits are specifically
incorporated by reference to the information that is incorporated) and any other documents required to be delivered pursuant to Rule 428.
Those documents are incorporated by reference in the Section 10(a) prospectus. Requests should be directed to Spectrum Brands Holdings,
Inc., 3001 Deming Way, Middleton, Wisconsin 53562, Attention: General Counsel, Telephone number (608) 275-4924.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center; text-indent: 0in">PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 3. Incorporation of Documents
by Reference</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The following documents filed with the Commission
by the Company are incorporated by reference in this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">1. the Company&rsquo;s Annual Report
on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917722000034/spb-20220930.htm">Form 10-K</A> for the fiscal
year ended September 30, 2022, filed November 22, 2022, as amended by the Company&rsquo;s Annual Report Amendment No. 1 on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000119312523016335/d428749d10ka.htm">Form
10-K/A</A> filed January 26, 2023;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">2. the Company&rsquo;s Quarterly
Reports on Form 10-Q for the fiscal quarter ended January 1, 2023, filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000011/spb-20230101.htm">February
10, 2023</A>, for the fiscal quarter ended April 2, 2023, filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000020/spb-20230402.htm">May
12, 2023</A>, and for the fiscal quarter ended July 2, 2023, filed <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000039/spb-20230702.htm">August
11, 2023</A>;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 1in; text-indent: -0.5in">3. the Company&rsquo;s Current Reports
on Form 8-K filed <A HREF="https://www.sec.gov/Archives/edgar/data/109177/000010917722000031/spb-q4f22x8k.htm">November 18, 2022</A>
(except Item 2.02), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000030/spb-20230619.htm">June 20,
2023</A> (except Item 7.01), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000032/spb-20230616.htm">June
20, 2023</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000034/spb-20230808.htm">August 9,
2023</A>; and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000010917723000037/spb-20230811.htm">August 11,
2023</A> (except Item 2.02); and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">4. the description of the Common
Stock as contained in <A HREF="https://www.sec.gov/Archives/edgar/data/109177/000119312520017037/d872902dex48.htm">Exhibit 4.8</A>
to the Company&rsquo;s Annual Report Amendment No. 1 on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/109177/000119312520017037/d872902d10ka.htm">Form
10-K/A</A> filed January 28, 2020, and all amendments or reports filed for the purpose of updating such description prior to the
termination of the offering of common stock made hereby.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In addition, all reports and documents filed
by the Company pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the
date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or
which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and made a part hereof
from the date of the filing of such documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">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 in this Registration Statement or in any other subsequently filed document that also is or is
deemed to be incorporated by reference in this Registration Statement modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 4. Description of Securities</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not Applicable.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 5. Interests of Named Experts
and Counsel</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not Applicable.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 6. Indemnification of Directors
and Officers</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Section 145 of the Delaware General Corporation
Law (the &ldquo;<U>DGCL</U>&rdquo;) provides that a corporation may indemnify any person who was or is a party, or is threatened to be
made a party to any third-party proceeding by reason of the fact that such person is or was a director, officer, employee, or agent of
the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation
or firm, against expenses (including attorneys&rsquo; fees), judgments, fines, and amounts paid in settlement, that are actually and reasonably
incurred in connection with various actions, suits, or proceedings, whether civil, criminal, administrative, or investigative other than
an action by or in the right of the corporation, known as a derivative action, if they acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, if
they had no reasonable cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions,
except that indemnification only extends to expenses (including attorneys&rsquo; fees) actually and reasonably incurred in connection
with the defense or settlement of such actions, and the statute requires approval of the Delaware Court of Chancery or the court in which
the action or suit was brought, upon application, before there can be any indemnification if the person seeking indemnification has been
found liable to the corporation. The statute provides that it is not excluding other indemnification that may be granted by a corporation&rsquo;s
bylaws, disinterested director vote, stockholder vote, agreement, or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in">The Registrant&rsquo;s Amended and Restated
Certificate of Incorporation, as amended (the &ldquo;<U>Charter</U>&rdquo;), and Third Restated By-laws (the &ldquo;<U>By<B>-</B>laws</U>,&rdquo;
and together with the Charter, the &ldquo;<U>Organizational Documents</U>&rdquo;) contain indemnification provisions that provide that
the Registrant will indemnify and hold harmless, to the fullest extent permitted by applicable law, each person who was or is a party
or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative,
or investigative, by reason of the fact that such person, or a person of whom such person is the legal representative, is or was a director
or officer of the Registrant or, while a director or officer of the Registrant, is or was serving at the Registrant&rsquo;s request as
a director, officer, employee, or agent of another entity or enterprise, including service with respect to employee benefit plans, against
all liability and loss suffered and expenses (including attorneys&rsquo; fees) reasonably incurred by such person in connection therewith.
Each Organizational Document also provides that, to the extent not prohibited</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">by applicable law, the Registrant will pay the expenses
incurred by such person in defending any such proceeding in advance of its final disposition; <U>provided</U>, <U>however</U>, that, to
the extent required by applicable law, the Registrant receives an undertaking from such person to repay such amount advanced if it is
ultimately determined that such person is not entitled to be indemnified. These rights are not exclusive of any other right that any person
may have or acquire under any statute, provision of the Organizational Documents, agreement, vote of stockholders or disinterested directors,
or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Charter also provides that, to the fullest
extent permitted under the DGCL, none of the Registrant&rsquo;s directors will be personally liable to the Registrant or its stockholders
for monetary damages for breach of fiduciary duty as a director. This provision is known as an exculpation provision. This exculpation
provision is limited by Section 102(b)(7) of the DGCL, which prohibits the elimination or limitation of the personal liability of:</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>a director or officer for any breach of the director&rsquo;s or officer&rsquo;s duty of loyalty to the Registrant or its stockholders;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>a director or officer for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>a director for payments of unlawful payment of dividends or unlawful stock purchases and redemptions under Section 174 of the DGCL;</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>a director or officer for any transaction from which the director or officer derived an improper personal benefit; or</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 12pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&#183;</FONT></TD><TD>an officer in any action by or in the right of the corporation.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Each Organizational Document provides that any
repeal or amendment of the indemnification or the exculpation provision by changes in law (or otherwise), or the adoption of any other
provision of the Organizational Documents inconsistent with the aforementioned provisions, will, unless otherwise required by law, be
prospective only (except to the extent such amendment or change permits the Registrant to provide broader rights retroactively), and will
not in any way diminish or adversely affect any right or protection of a director of the Registrant existing at the time of such repeal
or amendment or adoption of such inconsistent provision in respect of any act or omission occurring prior to such repeal or amendment
or adoption of such inconsistent provision.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In addition, the Registrant maintains liability
insurance for its directors and officers and for the directors and officers of its majority-owned subsidiaries. This insurance provides
for coverage, subject to certain exceptions, against loss from claims made against directors and officers in their capacity as such, including
claims under the federal securities laws.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 7. Exemption from Registration
Claimed</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Not Applicable.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 8. Exhibits</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The list of exhibits is set forth under &ldquo;Exhibit
Index&rdquo; at the end of this Registration Statement and is incorporated herein by reference.</P>

<P STYLE="font: italic bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in">Item 9. Undertakings</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">The Company hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in">(a) (1) To file during any period in which offers
or sales are being made, a post-effective amendment to this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">(i) to include any prospectus required
by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">(ii) to reflect in the prospectus any facts
or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding
the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not
exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
no more than a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table
in the effective Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in; text-indent: -0.5in">(iii) to include any material information
with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
in the Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: 0in"><I>provided, however, that, </I>paragraphs
(a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the
Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;) that are incorporated by reference in the Registration
Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: -0.5in">(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: -0.5in">(3) To remove from registration by means
of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt 0.5in; text-indent: -0.5in">(b) The Company hereby undertakes that,
for purposes of determining any liability under the Securities Act, each filing of the Company&rsquo;s annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant
to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-indent: -0.5in">(c) Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy
as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.5in; text-indent: -0.5in">&nbsp;</P>



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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.0in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">EXHIBIT INDEX</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif"><B>Exhibit Number</B></TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 88%; font: 10pt Times New Roman, Times, Serif"><B>Description</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; font: 10pt Times New Roman, Times, Serif">4.1</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; font: 10pt Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/109177/000119312518217953/d497639dex31.htm">Amended and Restated Certificate of Incorporation of Spectrum Brands Holdings, Inc. (f.k.a. HRG Group, Inc.) (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. (f.k.a. HRG Group, Inc.) on July 13, 2018 (File No. 001-4219)).</A></TD></TR>
  <TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">4.2</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"><A HREF="https://www.sec.gov/Archives/edgar/data/109177/000010917721000034/exhibit31.htm">Certificate of Amendment to the Amended and Restated Certificate of Incorporation of the Registrant, filed with the Secretary of State of the State of Delaware on August 3, 2021 (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. on August 3, 2021 (File No. 001-4219)).</A></TD></TR>
  <TR>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">4.3</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/109177/000095014219001108/eh1900683_ex0301.htm">Third Restated By-Laws of Spectrum Brands Holdings, Inc. (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. on May 17, 2019 (File No. 001-04219)).</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">5.1*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="eh230390856_ex0501.htm">Opinion of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP as to the validity of the securities being registered.</A> </TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">23.1*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="eh230390856_ex2301.htm">Consent of KPMG LLP, independent registered certified public accounting firm.</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">23.2*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="eh230390856_ex0501.htm">Consent of Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP (included in Exhibit 5.1 to this Registration Statement).</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">24.1*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="#a_001">Powers of Attorney (included on signature pages of this Part II).</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">99.1*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="eh230390856_ex9901.htm">Spectrum Brands Holdings, Inc. A&amp;R 2020 Omnibus Equity Plan.</A></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; font: 10pt Times New Roman, Times, Serif">107*</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font: 10pt Times New Roman, Times, Serif"><A HREF="eh230390856_ex107.htm">Filing Fee Table.</A></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0.0in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in">* Filed herewith.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt 0in; text-indent: 0in">&nbsp;</P>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">SIGNATURES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, Spectrum Brands Holdings, Inc. 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 Middleton, state of Wisconsin, on August 11, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD COLSPAN="2"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Spectrum Brands Holdings, Inc.</B></FONT></TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 55%">&nbsp;</TD>
  <TD STYLE="width: 5%">&nbsp;</TD>
  <TD STYLE="width: 30%">&nbsp;</TD>
  <TD STYLE="width: 10%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>By:</TD>
  <TD STYLE="border-bottom: Black 1pt solid">/s/ Ehsan Zargar</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Name:</TD>
  <TD>Ehsan Zargar</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Title:</TD>
  <TD>Executive Vice President, General Counsel and Corporate Secretary</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><A NAME="a_001"></A>POWER OF ATTORNEY</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS, that each
individual whose signature appears below hereby constitutes and appoints each of David M. Maura, Jeremy W. Smeltser, and Ehsan Zargar,
acting singly, his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution and resubstitution, for him
and her and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange
Commission any and all amendments (including post-effective amendments) to this registration statement together with all schedules and
exhibits thereto and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended,
together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents
as may be necessary or appropriate in connection therewith, (iii) act on and file any supplement to any prospectus included in this registration
statement or any such amendment or any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933,
as amended, and (iv) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents,
proxies and attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing necessary or
appropriate to be done, as fully for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and
confirming all that such agents, proxies and attorneys in-fact or any of their substitutes may lawfully do or cause to be done by virtue
thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act, this registration statement and Power of Attorney have been signed on August 11, 2023, by the following persons in the capacities
indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-indent: 0pt"></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
  <TR>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom"><P STYLE="text-align: center; margin-top: 0; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0">Signature</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid"><P STYLE="text-align: center; margin-top: 0; font: 10pt Times New Roman, Times, Serif; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title</FONT></P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom; width: 45%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; border-bottom: Black 0.5pt solid">/s/ David M. Maura</P></TD>
    <TD STYLE="width: 10%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 45%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive
    Officer and Chairman of the Board</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">David M. Maura</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive
    Officer)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Jeremy
    W. Smeltser</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Executive Vice President
    and</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">Jeremy W. Smeltser</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Financial
    and Accounting Officer)</I></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Leslie
    L. Campbell</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom">Leslie L. Campbell</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Joan Chow</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Joan Chow</P></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Sherianne
    James</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Sherianne James</P></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Gautam
    Patel</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Gautam Patel</P></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Terry L.
    Polistina</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Terry L. Polistina</P></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center; border-bottom: Black 0.5pt solid">/s/ Hugh R.
    Rovit</P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: center">Hugh R. Rovit</P></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  </TABLE>
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[{"type": "S-8", "sequence": "1", "filename": "eh230390856_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 58313}]
{"company-data": {"conformed-name": "Spectrum Brands Holdings, Inc.", "cik": "0000109177", "assigned-sic": "3690", "irs-number": "741339132", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-273937", "film-number": "231164607"}, "business-address": {"street1": "3001 DEMING WAY", "city": "MIDDLETON", "state": "WI", "zip": "53562", "phone": "608-275-3340"}, "mail-address": {"street1": "3001 DEMING WAY", "city": "MIDDLETON", "state": "WI", "zip": "53562"}, "former-company": [{"former-conformed-name": "HRG GROUP, INC.", "date-changed": "20150311"}, {"former-conformed-name": "HARBINGER GROUP INC.", "date-changed": "20091224"}, {"former-conformed-name": "ZAPATA CORP", "date-changed": "19920703"}]}
As filed with the Securities and Exchange Commission
on August 11, 2023
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington
, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
SPECTRUM BRANDS HOLDINGS, INC.
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
74-1339132
(I.R.S. Employer
Identification No.)
3001 Deming Way
Middleton, Wisconsin
(Address of principal executive offices)
53562
(Zip code)
Spectrum Brands Holdings, Inc. Amended and Restated
2020 Omnibus Equity Plan
(Full title of the plan)
Ehsan Zargar Esq.
Executive Vice President,
General Counsel, and Corporate Secretary
3001 Deming Way
Middleton, Wisconsin 53562
(Name and address of agent of service)
(608) 275-4924
(Telephone number, including area code, of agent for
service)
COPIES TO:
Raphael M. Russo, Esq.
Paul, Weiss, Rifkind, Wharton & Garrison LLP
1285 Avenue of the Americas
New York, New York 10019-6064
(212) 373-3000
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
x
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
Spectrum Brands Holdings, Inc. (the "
Company
")
has prepared this Registration Statement on Form S-8 (the "
Registration Statement
") in accordance with the requirements
of Form S-8 under the Securities Act of 1933, as amended (the "
Securities Act
"), to register an additional 1,375,000
shares of its common stock, par value $0.01 per share, which is referred to as the Common Stock, that are reserved for issuance upon exercise
of options to be granted, or in respect of awards to be granted, under the Spectrum Brands Holdings, Inc. Amended and Restated 2020 Omnibus
Equity Plan (the "
A&R 2020 Equity Plan
").
On July 13, 2023, the Company filed with the
Securities and Exchange Commission (the "
Commission
") a definitive proxy statement that included a proposal to approve
the A&R 2020 Equity Plan, which proposal was approved by the Company's stockholders on August 8, 2023.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1. Plan Information.
The document(s) containing the information specified
in Part I of Form S-8 will be sent or given to participants in the A&R 2020 Equity Plan as specified by Rule 428(b)(1) under the Securities
Act. Such documents are not being filed with the Commission as part of this Registration Statement or as prospectuses or prospectus supplements
pursuant to Rule 424 under the Securities Act. These documents and the documents incorporated by reference into this Registration Statement
pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section
10(a) of the Securities Act.
Item 2. Company Information and Employee
Plan Annual Information.
The Company will furnish without charge to each
person to whom the prospectus is delivered, upon the written or oral request of such person, a copy of any and all of the documents incorporated
by reference in Item 3 of Part II of this Registration Statement, other than exhibits to such documents (unless such exhibits are specifically
incorporated by reference to the information that is incorporated) and any other documents required to be delivered pursuant to Rule 428.
Those documents are incorporated by reference in the Section 10(a) prospectus. Requests should be directed to Spectrum Brands Holdings,
Inc., 3001 Deming Way, Middleton, Wisconsin 53562, Attention: General Counsel, Telephone number (608) 275-4924.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents
by Reference
The following documents filed with the Commission
by the Company are incorporated by reference in this Registration Statement:
1. the Company's Annual Report
on
Form 10-K
for the fiscal
year ended September 30, 2022, filed November 22, 2022, as amended by the Company's Annual Report Amendment No. 1 on
Form
10-K/A
filed January 26, 2023;
2. the Company's Quarterly
Reports on Form 10-Q for the fiscal quarter ended January 1, 2023, filed
February
10, 2023
, for the fiscal quarter ended April 2, 2023, filed
May
12, 2023
, and for the fiscal quarter ended July 2, 2023, filed
August
11, 2023
;
3. the Company's Current Reports
on Form 8-K filed
November 18, 2022
(except Item 2.02),
June 20,
2023
(except Item 7.01),
June
20, 2023
,
August 9,
2023
; and
August 11,
2023
(except Item 2.02); and
1
4. the description of the Common
Stock as contained in
Exhibit 4.8
to the Company's Annual Report Amendment No. 1 on
Form
10-K/A
filed January 28, 2020, and all amendments or reports filed for the purpose of updating such description prior to the
termination of the offering of common stock made hereby.
In addition, all reports and documents filed
by the Company pursuant to Sections 13(a), 13(c), 14, and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the
date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or
which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and made a part hereof
from the date of the filing of such documents.
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 in this Registration Statement or in any other subsequently filed document that also is or is
deemed to be incorporated by reference in this Registration Statement modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.
Item 4. Description of Securities
Not Applicable.
Item 5. Interests of Named Experts
and Counsel
Not Applicable.
Item 6. Indemnification of Directors
and Officers
Section 145 of the Delaware General Corporation
Law (the "
DGCL
") provides that a corporation may indemnify any person who was or is a party, or is threatened to be
made a party to any third-party proceeding by reason of the fact that such person is or was a director, officer, employee, or agent of
the corporation, or is or was serving at the request of the corporation as a director, officer, employee, or agent of another corporation
or firm, against expenses (including attorneys' fees), judgments, fines, and amounts paid in settlement, that are actually and reasonably
incurred in connection with various actions, suits, or proceedings, whether civil, criminal, administrative, or investigative other than
an action by or in the right of the corporation, known as a derivative action, if they acted in good faith and in a manner they reasonably
believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or proceeding, if
they had no reasonable cause to believe their conduct was unlawful. A similar standard is applicable in the case of derivative actions,
except that indemnification only extends to expenses (including attorneys' fees) actually and reasonably incurred in connection
with the defense or settlement of such actions, and the statute requires approval of the Delaware Court of Chancery or the court in which
the action or suit was brought, upon application, before there can be any indemnification if the person seeking indemnification has been
found liable to the corporation. The statute provides that it is not excluding other indemnification that may be granted by a corporation's
bylaws, disinterested director vote, stockholder vote, agreement, or otherwise.
The Registrant's Amended and Restated
Certificate of Incorporation, as amended (the "
Charter
"), and Third Restated By-laws (the "
By
-
laws
,"
and together with the Charter, the "
Organizational Documents
") contain indemnification provisions that provide that
the Registrant will indemnify and hold harmless, to the fullest extent permitted by applicable law, each person who was or is a party
or is threatened to be made a party to any threatened, pending, or completed action, suit, or proceeding, whether civil, criminal, administrative,
or investigative, by reason of the fact that such person, or a person of whom such person is the legal representative, is or was a director
or officer of the Registrant or, while a director or officer of the Registrant, is or was serving at the Registrant's request as
a director, officer, employee, or agent of another entity or enterprise, including service with respect to employee benefit plans, against
all liability and loss suffered and expenses (including attorneys' fees) reasonably incurred by such person in connection therewith.
Each Organizational Document also provides that, to the extent not prohibited
2
by applicable law, the Registrant will pay the expenses
incurred by such person in defending any such proceeding in advance of its final disposition;
provided
,
however
, that, to
the extent required by applicable law, the Registrant receives an undertaking from such person to repay such amount advanced if it is
ultimately determined that such person is not entitled to be indemnified. These rights are not exclusive of any other right that any person
may have or acquire under any statute, provision of the Organizational Documents, agreement, vote of stockholders or disinterested directors,
or otherwise.
The Charter also provides that, to the fullest
extent permitted under the DGCL, none of the Registrant's directors will be personally liable to the Registrant or its stockholders
for monetary damages for breach of fiduciary duty as a director. This provision is known as an exculpation provision. This exculpation
provision is limited by Section 102(b)(7) of the DGCL, which prohibits the elimination or limitation of the personal liability of:
·
a director or officer for any breach of the director's or officer's duty of loyalty to the Registrant or its stockholders;
·
a director or officer for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law;
·
a director for payments of unlawful payment of dividends or unlawful stock purchases and redemptions under Section 174 of the DGCL;
·
a director or officer for any transaction from which the director or officer derived an improper personal benefit; or
·
an officer in any action by or in the right of the corporation.
Each Organizational Document provides that any
repeal or amendment of the indemnification or the exculpation provision by changes in law (or otherwise), or the adoption of any other
provision of the Organizational Documents inconsistent with the aforementioned provisions, will, unless otherwise required by law, be
prospective only (except to the extent such amendment or change permits the Registrant to provide broader rights retroactively), and will
not in any way diminish or adversely affect any right or protection of a director of the Registrant existing at the time of such repeal
or amendment or adoption of such inconsistent provision in respect of any act or omission occurring prior to such repeal or amendment
or adoption of such inconsistent provision.
In addition, the Registrant maintains liability
insurance for its directors and officers and for the directors and officers of its majority-owned subsidiaries. This insurance provides
for coverage, subject to certain exceptions, against loss from claims made against directors and officers in their capacity as such, including
claims under the federal securities laws.
Item 7. Exemption from Registration
Claimed
Not Applicable.
Item 8. Exhibits
The list of exhibits is set forth under "Exhibit
Index" at the end of this Registration Statement and is incorporated herein by reference.
Item 9. Undertakings
The Company hereby undertakes:
(a) (1) To file during any period in which offers
or sales are being made, a post-effective amendment to this Registration Statement:
3
(i) to include any prospectus required
by Section 10(a)(3) of the Securities Act;
(ii) to reflect in the prospectus any facts
or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which,
individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding
the foregoing, any increase or decrease in the volume of securities offered (if the total dollar value of securities offered would not
exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected
in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent
no more than a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table
in the effective Registration Statement;
(iii) to include any material information
with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information
in the Registration Statement;
provided, however, that,
paragraphs
(a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the Company pursuant to Section 13 or Section 15(d) of the
Securities Exchange Act of 1934, as amended (the "
Exchange Act
") that are incorporated by reference in the Registration
Statement;
(2) That, for the purpose of determining
any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof.
(3) To remove from registration by means
of a post-effective amendment any of the securities being registered hereby which remain unsold at the termination of the offering.
(b) The Company hereby undertakes that,
for purposes of determining any liability under the Securities Act, each filing of the Company's annual report pursuant to Section
13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant
to Section 15(d) of the Exchange Act) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering hereof.
(c) Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing
provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy
as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities
(other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the
successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the
securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in
the Securities Act and will be governed by the final adjudication of such issue.
4
EXHIBIT INDEX
Exhibit Number
Description
4.1
Amended and Restated Certificate of Incorporation of Spectrum Brands Holdings, Inc. (f.k.a. HRG Group, Inc.) (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. (f.k.a. HRG Group, Inc.) on July 13, 2018 (File No. 001-4219)).
4.2
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of the Registrant, filed with the Secretary of State of the State of Delaware on August 3, 2021 (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. on August 3, 2021 (File No. 001-4219)).
4.3
Third Restated By-Laws of Spectrum Brands Holdings, Inc. (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed with the SEC by Spectrum Brands Holdings, Inc. on May 17, 2019 (File No. 001-04219)).
5.1*
Opinion of Paul, Weiss, Rifkind, Wharton & Garrison LLP as to the validity of the securities being registered.
23.1*
Consent of KPMG LLP, independent registered certified public accounting firm.
23.2*
Consent of Paul, Weiss, Rifkind, Wharton & Garrison LLP (included in Exhibit 5.1 to this Registration Statement).
24.1*
Powers of Attorney (included on signature pages of this Part II).
99.1*
Spectrum Brands Holdings, Inc. A&R 2020 Omnibus Equity Plan.
107*
Filing Fee Table.
* Filed herewith.
5
SIGNATURES
Pursuant to the requirements of the Securities
Act, Spectrum Brands Holdings, Inc. 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 Middleton, state of Wisconsin, on August 11, 2023.
Spectrum Brands Holdings, Inc.
By:
/s/ Ehsan Zargar
Name:
Ehsan Zargar
Title:
Executive Vice President, General Counsel and Corporate Secretary
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
individual whose signature appears below hereby constitutes and appoints each of David M. Maura, Jeremy W. Smeltser, and Ehsan Zargar,
acting singly, his or her true and lawful agent, proxy and attorney-in-fact, with full power of substitution and resubstitution, for him
and her and in his or her name, place and stead, in any and all capacities, to (i) act on, sign and file with the Securities and Exchange
Commission any and all amendments (including post-effective amendments) to this registration statement together with all schedules and
exhibits thereto and any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933, as amended,
together with all schedules and exhibits thereto, (ii) act on, sign and file such certificates, instruments, agreements and other documents
as may be necessary or appropriate in connection therewith, (iii) act on and file any supplement to any prospectus included in this registration
statement or any such amendment or any subsequent registration statement filed pursuant to Rule 462(b) under the Securities Act of 1933,
as amended, and (iv) take any and all actions which may be necessary or appropriate in connection therewith, granting unto such agents,
proxies and attorneys-in-fact, and each of them, full power and authority to do and perform each and every act and thing necessary or
appropriate to be done, as fully for all intents and purposes as he or she might or could do in person, hereby approving, ratifying and
confirming all that such agents, proxies and attorneys in-fact or any of their substitutes may lawfully do or cause to be done by virtue
thereof.
Pursuant to the requirements of the Securities
Act, this registration statement and Power of Attorney have been signed on August 11, 2023, by the following persons in the capacities
indicated.
Signature
Title
/s/ David M. Maura
Chief Executive
    Officer and Chairman of the Board
David M. Maura
(Principal Executive
    Officer)
/s/ Jeremy
    W. Smeltser
Executive Vice President
    and
Jeremy W. Smeltser
Chief Financial Officer
(Principal Financial
    and Accounting Officer)
/s/ Leslie
    L. Campbell
Director
Leslie L. Campbell
/s/ Joan Chow
Director
Joan Chow
/s/ Sherianne
    James
Director
Sherianne James
/s/ Gautam
    Patel
Director
Gautam Patel
/s/ Terry L.
    Polistina
Director
Terry L. Polistina
/s/ Hugh R.
    Rovit
Director
Hugh R. Rovit
6