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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on May&nbsp;19, 2025</B></P>

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

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM&nbsp;S-8</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933</B></P>

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<P STYLE="font: 24pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Assertio Holdings,&nbsp;Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact Name of Registrant as Specified in Its
Charter)</B></P>

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    <TD STYLE="white-space: nowrap; font-size: 10pt; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center; width: 36%"><B>100 South Saunders Road, Suite&nbsp;300<BR> Lake Forest,&nbsp;Illinois 60045</B></TD>
    <TD STYLE="white-space: nowrap; font-size: 10pt; text-align: center; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>85-0598378</B></FONT></TD></TR>
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    <TD STYLE="white-space: nowrap; text-align: center"><B>(State or Other Jurisdiction of<BR> Incorporation or Organization)</B></TD>
    <TD STYLE="white-space: nowrap; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(Address of Principal Executive Offices Including Zip<BR> Code)</B></FONT></TD>
    <TD STYLE="white-space: nowrap; text-align: center"><B>(I.R.S. Employer<BR> Identification No.)</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Assertio Holdings,&nbsp;Inc. Amended and Restated
2014 Omnibus Incentive Plan</B></P>

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

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    <TD STYLE="text-align: center; white-space: nowrap; width: 50%"><B>Brendan P. O&rsquo;Grady<BR>
</B> <B>100 South Saunders Road, Suite&nbsp;300<BR>
</B> <B>Lake Forest,&nbsp;Illinois 60045</B></TD>
    <TD STYLE="text-align: center; padding-left: 0.1in; width: 50%"><B><I>Copies to:<BR> </I>Ryan A. Murr,&nbsp;Esq<I>.</I> <BR>
    Gibson, Dunn&nbsp;&amp; Crutcher LLP <BR>
One Embarcadero Center, Suite&nbsp;2600<BR>
 San Francisco, California 94111</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name and Address of Agent For Service)</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(224) 419-7106</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Telephone Number,&nbsp;Including Area Code,
of Agent For Service)</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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&nbsp;12b-2 of the Exchange Act.</P>

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    <TD STYLE="text-align: left; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 20%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="text-align: left; width: 5%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD></TR>
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    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
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    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">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&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. </FONT><FONT STYLE="font-family: Wingdings">&uml;</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
Registration Statement on Form&nbsp;S-8 (this &ldquo;Registration Statement&rdquo;) is being filed in accordance with General Instruction
E to Form&nbsp;S-8 by Assertio Holdings,&nbsp;Inc. (the &ldquo;Company&rdquo; or the &ldquo;Registrant&rdquo;) to register up to 8,200,000
shares of the Company&rsquo;s Common Stock, par value $0.0001 per share, issuable under the Assertio Holdings,&nbsp;Inc. Amended and Restated
2014 Omnibus Incentive Plan. </FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company previously filed
a Registration Statement on Form&nbsp;S-8 with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on May&nbsp;23, 2014 (</FONT><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465914041443/a14-13126_1s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-196263</A></FONT>), on May&nbsp;26, 2016 (<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465916123661/a16-12182_1s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-211642</A></FONT>), on May&nbsp;14, 2018 (<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465918032982/a18-13288_1s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-224924</A></FONT>), on May&nbsp;10, 2019 (<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465919028537/a19-9590_1s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-231366</A></FONT>), on June&nbsp;4, 2020 (<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920069549/a20-21681_13s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-238926</A></FONT>), on May&nbsp;12, 2022 (<A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465922059396/tm2215243d1_s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-264880</A>), on May&nbsp;15, 2023 (<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465923060890/tm2315271d1_s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-271947</A></FONT>), and on May&nbsp;29, 2024 (<A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465924065882/tm2415496d1_s8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-279772</A>), as well as post-effective amendments to certain of the
foregoing Registration Statements on Form&nbsp;S-8 in connection with the Company&rsquo;s reincorporations and name changes on August&nbsp;15,
2018 (File Nos.&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465918052122/a18-18716_6s8pos.htm" STYLE="-sec-extract: exhibit">333-196263</A></FONT>,&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465918052121/a18-18716_5s8pos.htm" STYLE="-sec-extract: exhibit">333-211642</A></FONT>&nbsp;and&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465918052119/a18-18716_3s8pos.htm" STYLE="-sec-extract: exhibit">333-224924</A></FONT>)
and on June&nbsp;4, 2020 (File Nos.&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920069540/a20-21681_6s8pos.htm" STYLE="-sec-extract: exhibit">333-196263</A></FONT>,&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920069539/a20-21681_5s8pos.htm" STYLE="-sec-extract: exhibit">333-211642</A></FONT>,&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920069534/a20-21681_3s8pos.htm" STYLE="-sec-extract: exhibit">333-224924</A></FONT>&nbsp;and&nbsp;<FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920069530/a20-21681_1s8pos.htm" STYLE="-sec-extract: exhibit">333-231366</A></FONT>)
(all such Registration Statements on Form S-8 and post-effective amendments thereto, collectively, the &ldquo;Prior Registration Statements&rdquo;).&nbsp;Except
as supplemented by the information set forth herein, the contents of the Prior Registration Statements are incorporated herein by reference.</P>

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<TD STYLE="font-size: 10pt; width: 1in"><B STYLE="font-size: 10pt">Item&nbsp;8.</B></TD><TD STYLE="font-size: 10pt"><B STYLE="font-size: 10pt">Exhibits.</B></TD></TR></TABLE>

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    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; white-space: nowrap; width: 10%"><B STYLE="font-size: 10pt">Exhibit<BR STYLE="font-size: 10pt"> No.</B> </TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center; font-size: 10pt; width: 88%"><B STYLE="font-size: 10pt">Description</B></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465921067239/tm2116593d1_ex3-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465921067239/tm2116593d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate of Amendment to the Amended and Restated Certificate of Incorporation of the Company, dated May&nbsp;13, 2021 (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed on May&nbsp;17, 2021)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920063840/tm2020138d1_ex3-1.htm" STYLE="-sec-extract: exhibit">4.2</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465920063840/tm2020138d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Certificate of Incorporation of the Company, dated May&nbsp;19, 2020 (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K12B filed on May&nbsp;19, 2020)</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465924066682/tm2415886d1_ex3-1.htm" STYLE="-sec-extract: exhibit">4.3</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465924066682/tm2415886d1_ex3-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated Bylaws of the Company, dated November&nbsp;2, 2022, as amended June&nbsp;12, 2023 and May&nbsp;30, 2024 (incorporated by reference to Exhibit&nbsp;3.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed on May&nbsp;30, 2024)</FONT>.</A></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="tm2515188d1_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="tm2515188d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Opinion of Gibson, Dunn&nbsp;&amp; Crutcher LLP.</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="tm2515188d1_ex5-1.htm" STYLE="-sec-extract: exhibit">23.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="tm2515188d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Gibson, Dunn&nbsp;&amp; Crutcher LLP (contained in Exhibit&nbsp;5.1).</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="tm2515188d1_ex23-2.htm">23.2*</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="tm2515188d1_ex23-2.htm"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consent of Independent Registered Public Accounting Firm.</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="#a_001" STYLE="-sec-extract: exhibit">24.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="#a_001" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Power of Attorney (contained on signature page).</FONT></A></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465925047861/tm2514878d1_ex10-1.htm" STYLE="-sec-extract: exhibit">99.1</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1808665/000110465925047861/tm2514878d1_ex10-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended and Restated 2014 Omnibus Incentive Plan (incorporated by reference to Exhibit&nbsp;10.1 to the Company&rsquo;s Current Report on Form&nbsp;8-K filed on May&nbsp;13, 2025)</FONT>.</A></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt; white-space: nowrap">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD STYLE="text-align: left; font-size: 10pt"><A HREF="tm2515188d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit">107.1*</A></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><A HREF="tm2515188d1_ex-filingfees.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fee Table.</FONT></A></TD></TR>
  </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">*</B></FONT>Filed
herewith.</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), the Registrant certifies that it has reasonable grounds to believe that it
meets all of the requirements for filing on Form&nbsp;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 Lake Forest, State of Illinois, on May&nbsp;19, 2025.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Assertio Holdings,&nbsp;Inc.</B></FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 5%">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; width: 45%">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt">/s/ Brendan P. O&rsquo;Grady</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Brendan P. O&rsquo;Grady</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt; padding-left: 12pt; text-indent: -12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="font-size: 10pt">Chief Executive Officer &nbsp;</TD></TR>
  </TABLE>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Brendan P. O&rsquo;Grady and Ajay Patel, and each of them
acting individually, as his or her&#8239;true and lawful attorneys-in-fact and agents, each with full power of substitution, for him
or her in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
Statement and to file the same, with exhibits thereto and other documents in connection therewith, with the SEC, granting unto said
attorneys-in-fact and agents, with full power of each to act alone, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he&#8239;or she might
or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or his or her or their substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed below by the following persons on behalf of the Registrant and in the capacities and
on the dates indicated.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; vertical-align: top; width: 32%"><B STYLE="font-size: 10pt">Signature</B></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; vertical-align: top; width: 32%"><B STYLE="font-size: 10pt">Title</B></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom; width: 2%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; font-size: 10pt; vertical-align: top; width: 32%"><B STYLE="font-size: 10pt">Date</B></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ Brendan P. O&rsquo;Grady</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director (Principal Executive Officer)</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Brendan P. O&rsquo;Grady</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/Ajay Patel</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Ajay Patel</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ Heather L. Mason</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Heather L. Mason</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ Sravan K. Emany</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Sravan K. Emany</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ Sigurd Kirk</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="font-size: 10pt; vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Sigurd Kirk</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ William T. McKee</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19, 2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top"><B STYLE="font-size: 10pt">William T. McKee</B> &nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ David M. Stark</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top"><B STYLE="font-size: 10pt">David M. Stark</B> <B STYLE="font-size: 10pt">&nbsp;</B></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top">&nbsp;</TD></TR>
  <TR STYLE="font-size: 10pt">
    <TD STYLE="border-bottom: black 1pt solid; font-size: 10pt; vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">/s/ Mark L. Reisenauer</B></FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: left; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="text-align: center; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May&nbsp;19,
2025</FONT></TD></TR>
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    <TD STYLE="text-align: center; font-size: 10pt; vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B STYLE="font-size: 10pt">Mark L. </B></FONT><B STYLE="font-size: 10pt">Reisenauer</B> <B STYLE="font-size: 10pt">&nbsp;</B></TD>
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[{"type": "S-8", "sequence": "1", "filename": "tm2515188d1_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 45623}]
{"company-data": {"conformed-name": "Assertio Holdings, Inc.", "cik": "0001808665", "assigned-sic": "2834", "organization-name": "03 Life Sciences", "ein": "850598378", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-287395", "film-number": "25964185"}, "business-address": {"street1": "100 S. SAUNDERS ROAD", "street2": "SUITE 300", "city": "LAKE FOREST", "state": "IL", "zip": "60045", "phone": "(224) 419-7106"}, "mail-address": {"street1": "100 S. SAUNDERS ROAD", "street2": "SUITE 300", "city": "LAKE FOREST", "state": "IL", "zip": "60045"}}
As filed with the Securities and Exchange Commission
on May 19, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933
Assertio Holdings, Inc.
(Exact Name of Registrant as Specified in Its
Charter)
Delaware
100 South Saunders Road, Suite 300
Lake Forest, Illinois 60045
85-0598378
(State or Other Jurisdiction of
Incorporation or Organization)
(Address of Principal Executive Offices Including Zip
Code)
(I.R.S. Employer
Identification No.)
Assertio Holdings, Inc. Amended and Restated
2014 Omnibus Incentive Plan
(Full Title of the Plan)
Brendan P. O'Grady
100 South Saunders Road, Suite 300
Lake Forest, Illinois 60045
Copies to:
Ryan A. Murr, Esq
.
Gibson, Dunn & Crutcher LLP
One Embarcadero Center, Suite 2600
San Francisco, California 94111
(Name and Address of Agent For Service)
(224) 419-7106
(Telephone Number, Including Area Code,
of Agent For Service)
Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging
growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
¨
Accelerated filer
x
Non-accelerated filer
¨
Smaller reporting company
x
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
This
Registration Statement on Form S-8 (this "Registration Statement") is being filed in accordance with General Instruction
E to Form S-8 by Assertio Holdings, Inc. (the "Company" or the "Registrant") to register up to 8,200,000
shares of the Company's Common Stock, par value $0.0001 per share, issuable under the Assertio Holdings, Inc. Amended and Restated
2014 Omnibus Incentive Plan.
The Company previously filed
a Registration Statement on Form S-8 with the Securities and Exchange Commission (the "SEC") on May 23, 2014 (
File No. 333-196263
), on May 26, 2016 (
File No. 333-211642
), on May 14, 2018 (
File No. 333-224924
), on May 10, 2019 (
File No. 333-231366
), on June 4, 2020 (
File No. 333-238926
), on May 12, 2022 (
File No. 333-264880
), on May 15, 2023 (
File No. 333-271947
), and on May 29, 2024 (
File No. 333-279772
), as well as post-effective amendments to certain of the
foregoing Registration Statements on Form S-8 in connection with the Company's reincorporations and name changes on August 15,
2018 (File Nos.
333-196263
,
333-211642
and
333-224924
)
and on June 4, 2020 (File Nos.
333-196263
,
333-211642
,
333-224924
and
333-231366
)
(all such Registration Statements on Form S-8 and post-effective amendments thereto, collectively, the "Prior Registration Statements"). Except
as supplemented by the information set forth herein, the contents of the Prior Registration Statements are incorporated herein by reference.
Item 8.
Exhibits.
Exhibit
No.
Description
4.1
Certificate of Amendment to the Amended and Restated Certificate of Incorporation of the Company, dated May 13, 2021 (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on May 17, 2021)
.
4.2
Amended and Restated Certificate of Incorporation of the Company, dated May 19, 2020 (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K12B filed on May 19, 2020)
.
4.3
Amended and Restated Bylaws of the Company, dated November 2, 2022, as amended June 12, 2023 and May 30, 2024 (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed on May 30, 2024)
.
5.1*
Opinion of Gibson, Dunn & Crutcher LLP.
23.1*
Consent of Gibson, Dunn & Crutcher LLP (contained in Exhibit 5.1).
23.2*
Consent of Independent Registered Public Accounting Firm.
24.1*
Power of Attorney (contained on signature page).
99.1
Amended and Restated 2014 Omnibus Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed on May 13, 2025)
.
107.1*
Filing Fee Table.
*
Filed
herewith.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, as amended (the "Securities Act"), 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 Lake Forest, State of Illinois, on May 19, 2025.
Assertio Holdings, Inc.
By:
/s/ Brendan P. O'Grady
Name:
Brendan P. O'Grady
Title:
Chief Executive Officer
3
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that
each person whose signature appears below hereby constitutes and appoints Brendan P. O'Grady and Ajay Patel, and each of them
acting individually, as his or her true and lawful attorneys-in-fact and agents, each with full power of substitution, for him
or her in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration
Statement and to file the same, with exhibits thereto and other documents in connection therewith, with the SEC, granting unto said
attorneys-in-fact and agents, with full power of each to act alone, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in connection therewith, as fully for all intents and purposes as he or she might
or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or his or her or their substitute
or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act, this Registration Statement has been signed below by the following persons on behalf of the Registrant and in the capacities and
on the dates indicated.
Signature
Title
Date
/s/ Brendan P. O'Grady
Chief Executive Officer and Director (Principal Executive Officer)
May 19,
2025
Brendan P. O'Grady
/s/Ajay Patel
Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)
May 19,
2025
Ajay Patel
/s/ Heather L. Mason
Chairman of the Board of Directors
May 19,
2025
Heather L. Mason
/s/ Sravan K. Emany
Director
May 19,
2025
Sravan K. Emany
/s/ Sigurd Kirk
Director
May 19,
2025
Sigurd Kirk
/s/ William T. McKee
Director
May 19, 2025
William T. McKee
/s/ David M. Stark
Director
May 19,
2025
David M. Stark
/s/ Mark L. Reisenauer
Director
May 19,
2025
Mark L.
Reisenauer
4