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    <div style="text-align: center; font-weight: bold; font-size: 14pt;">UNITED STATES</div>
    <font style="font-size: 14pt;"> </font>
    <div style="text-align: center; font-weight: bold; font-size: 14pt;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-weight: bold; font-size: 12pt;">Washington, D.C. 20549</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold; font-size: 18pt;">FORM S-8</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT UNDER</div>
    <div style="text-align: center; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold; font-size: 24pt;">KASPIEN HOLDINGS INC.</div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div style="text-align: center;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z418b3ae2c77d475aaacc504a2e1adcf8" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">New York</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">14-1541629</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">2818 N. Sullivan Rd. Ste 30</div>
    <div style="text-align: center; font-weight: bold;">Spokane, WA 99216</div>
    <div style="text-align: center; font-weight: bold;">(855) 300-2710</div>
    <div style="text-align: center;">(Address of Principal Executive Offices)</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">2005 Long Term Incentive and Share Award Plan</div>
    <div style="text-align: center; font-weight: bold;">(As Amended and Restated August 2, 2022)</div>
    <div style="text-align: center;">(Full Title of the Plan)</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Edwin Sapienza</div>
    <div style="text-align: center; font-weight: bold;">Kaspien Holdings Inc.</div>
    <div style="text-align: center; font-weight: bold;">2818 N. Sullivan Rd. Ste 30</div>
    <div style="text-align: center; font-weight: bold;">Spokane, WA 99216</div>
    <div style="text-align: center;">(Name and address of agent for service)</div>
    <div style="text-align: center; font-weight: bold;">(855) 300-2710</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Copy to:</div>
    <div style="text-align: center; font-weight: bold;">Kimberly C. Petillo-D&#233;cossard</div>
    <div style="text-align: center;">Cahill Gordon &amp; Reindel LLP</div>
    <div style="text-align: center;">32 Old Slip</div>
    <div style="text-align: center;">New York, New York 10005</div>
    <div style="text-align: center;">(212) 701-3000</div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-indent: 18pt;">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 &#8220;large
      accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div style="text-indent: 18pt;"> <br>
    </div>
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          <td style="width: 49.94%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Large accelerated filer &#9744;</div>
          </td>
          <td style="width: 49.94%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.94%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Non-accelerated filer &#9746;</div>
          </td>
          <td style="width: 49.94%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Smaller reporting company &#9746;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.94%; vertical-align: top;">&#160;</td>
          <td style="width: 49.94%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Emerging growth company &#9744;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: rgb(0, 0, 0);">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. &#9744;</div>
    <div style="color: rgb(0, 0, 0);"> <br>
    </div>
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    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-indent: 36pt;">On September 9, 2005, Kaspien Holdings Inc. (f/k/a/ Trans World Entertainment Corporation) (the &#8220;Company&#8221;), filed a Registration Statement on Form S-8 (Registration No. 333-128210) with the Securities and Exchange
      Commission (the &#8220;Original Registration Statement&#8221;) with respect to shares of common stock of the Company to be issued pursuant to the Trans World Entertainment Corporation 2005 Long Term Incentive and Share Award Plan (the &#8220;Plan&#8221;). On August 15,
      2014, the Company filed Post-Effective Amendment No. 1 (&#8220;First Amendment&#8221;) for the sole purpose of updating Exhibit 99.1 of the Original Registration Statement to include an updated version of the Plan, which was amended and restated with an
      effective date of July 2, 2014. On September 12, 2017, the Company filed a second Registration Statement on Form S-8 (Registration No. 333-220432) (the &#8220;Second Registration Statement&#8221;) with respect to an additional 2,000,000 shares of the Company&#8217;s
      common stock to be issued pursuant to the Plan, as amended and restated with an effective date of April 5, 2017.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The Company is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (this &#8220;Registration Statement&#8221;) <font style="color: rgb(0, 0, 0);">with respect to an additional 343,654 shares
        of the Company&#8217;s common stock to be issued pursuant to the Plan, as amended and restated with an effective date of August 2, 2022.</font> Pursuant to General Instruction E to Form S-8, the contents of the Original Registration Statement, as amended
      by the First Amendment, and the contents of the Second Registration Statement (including the periodic and current reports that are incorporated in the Original Registration Statement and the Second Registration Statement), are incorporated in this
      Registration Statement by reference, except to the extent supplemented, amended or superseded by the information set forth herein.</div>
    <div style="text-align: center; font-weight: bold;"><u> <br>
      </u></div>
    <div style="text-align: center; font-weight: bold;"><u>PART II</u></div>
    <div style="text-align: center; font-weight: bold;"><u> <br>
      </u></div>
    <div style="text-align: center; font-weight: bold;"><u>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</u></div>
    <div style="text-align: center; font-weight: bold;"><u> <br>
      </u></div>
    <div style="font-weight: bold;">
      <table cellspacing="0" cellpadding="0" id="za7492a5cbe334cedb270da21ed16ca5f" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: rgb(0, 0, 0);">

          <tr>
            <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 8.</td>
            <td style="width: auto; vertical-align: top;">
              <div style="font-weight: bold;"><u>Exhibits</u>.</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-weight: bold;"> <br>
    </div>
    <div>See Exhibit Index.</div>
    <div> <br>
    </div>
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      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">II-1</font></div>
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    <div style="text-align: center; font-weight: bold;"><u>SIGNATURES</u></div>
    <div style="text-align: center; font-weight: bold;"><u> <br>
      </u></div>
    <div style="text-indent: 72pt;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Spokane Valley, State of Washington, on August 26, 2022.</div>
    <div style="text-indent: 72pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z0744028942944821819028e8023a8277" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td nowrap="nowrap" style="vertical-align: top;" colspan="2">
            <div style="color: rgb(0, 0, 0);">KASPIEN HOLDINGS INC.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 47%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">By:</div>
          </td>
          <td style="width: 47%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="color: rgb(0, 0, 0);">/s/ Edwin Sapienza</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 47%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Edwin Sapienza</div>
          </td>
        </tr>
        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 47%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Chief Financial Officer</div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div style="text-indent: 72pt;"><a name="powers"></a>KNOWN ALL MEN BY THESE PRESENTS, that each person whose signature to this registration statement appears below hereby constitutes and appoints Brock Kowalchuk and Edwin Sapienza, or either of them,
      his attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him and in any and all capacities, to sign any and all amendments or post-effective amendments to this registration statement, and to file the same, with
      exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
      necessary in connection with such matters and hereby ratifying and confirming all that each of such attorneys-in-fact and agents, or his substitute or substitutes may do or cause to be done by virtue hereof.</div>
    <div style="text-indent: 72pt;"> <br>
    </div>
    <div style="text-indent: 72pt;">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.</div>
    <div style="text-indent: 72pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z922078b506584c42a4425fa69ea78984" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

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          <td style="width: 30%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Signature</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Title</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Brock Kowalchuk</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Interim Chief Executive Officer (Principal Executive Officer)</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: bottom;">
            <div style="text-align: center;">August 26, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Brock Kowalchuk</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Edwin Sapienza</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Chief Financial Officer (Principal Financial and Chief Accounting Officer)</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: bottom;">
            <div style="text-align: center;">August 26, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Edwin Sapienza</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Jonathan Marcus</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">
            <div style="text-align: center;">August 26, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Jonathan Marcus</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ W. Michael Reickert</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">
            <div style="text-align: center;">August 26, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">W. Michael Reickert</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Tom Simpson</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">
            <div style="text-align: center;">August 26, 2022</div>
          </td>
        </tr>
        <tr>
          <td style="width: 30%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Tom Simpson</div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 46%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <br>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">II-2</font></div>
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    <div style="text-align: center; font-weight: bold;"><u>EXHIBIT INDEX</u></div>
    <div style="text-align: center; font-weight: bold;"><u> <br>
      </u></div>
    <table cellspacing="0" cellpadding="0" border="0" id="z8efdb6531ada487d8fb7e53460c78502" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);">

        <tr>
          <td style="vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);" colspan="2">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibit</div>
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Number</div>
          </td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.1</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 0);">Restated Certificate of Incorporation&#8212;incorporated herein by reference to Exhibit 3.1 to Trans World&#8217;s Annual Report on Form 10-K for the fiscal year ended January 29, 1994. Commission File No. 0-14818.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.2</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 238);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000079521294000026/0000795212-94-000026.txt">Certificate of Amendment to the Certificate of Incorporation&#8212;incorporated herein by reference to Exhibit
                3.1 to Trans World&#8217;s Quarterly Report on Form 10-Q for the fiscal quarter ended October 29, 1994. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.3</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 238);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000104746998012566/0001047469-98-012566.txt">Certificate of Amendment to the Certificate of Incorporation&#8212;incorporated herein by reference to Exhibit
                3.4 to Trans World&#8217;s Annual Report on Form 10-K for the year ended January 31, 1998. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.4</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000104746999012133/0001047469-99-012133.txt">Form of Certificate of Amendment to the Certificate of Incorporation &#8211; incorporated herein by reference to
                Exhibit 3.5 to the Company&#8217;s Registration Statement on Form S-4, No. 333-75231.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.5</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000104746999012133/0001047469-99-012133.txt"><font style="background-color: rgb(204, 238, 255);">Form of Certificate of Amendment to the Certificate of
                  Incorporation &#8211; incorporated herein by reference to Exhibit 3.6 to the Company&#8217;s Registration Statement on Form S-4, No. 333-75231.</font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.6</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000095016200000926/0000950162-00-000926-0002.txt">Certificate of Amendment to the Certificate of Incorporation &#8211; incorporated herein by reference to
                Exhibit 4.2 to the Company&#8217;s Current Report on Form 8-K filed August 15, 2000. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.7</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000095016200000927/0000950162-00-000927-0001.txt"><font style="background-color: rgb(204, 238, 255);">Certificate of Amendment to the Certificate of
                  Incorporation &#8211; incorporated herein by reference to Exhibit 2 to the Company&#8217;s Current Report on Form 8-A filed August 15, 2000. Commission File No. 0-14818.</font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.8</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000093041319002059/c93980_ex3-1.htm">Certificate of Amendment to the Certificate of Incorporation &#8211; incorporated herein by reference to Exhibit 3.1 to
                the Company&#8217;s Form 8-K filed July 16, 2019. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.9</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036120019762/brhc10014895_ex3-1.htm"><font style="background-color: rgb(204, 238, 255);">Certificate of Amendment of Certificate of Incorporation
                  of Trans World Entertainment Corporation, dated September 3, 2020 &#8211; incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K filed on September 3, 2020. Commission File No. 0-14818.</font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.10</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/0000795212/000114036122008431/brhc10034766_ex3-1.htm">Certificate of Amendment of Certificate of Incorporation of Kaspien Holdings Inc., dated March 8, 2022 &#8211;
                incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K filed on March 8, 2022. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.11</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 238);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000091205700020372/0000912057-00-020372.txt">Amended By-Laws&#8212;incorporated herein by reference to Exhibit 3.4 to Trans World&#8217;s Annual Report on Form 10-K
                for the fiscal year ended January 29, 2000. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.12</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036120007539/ex3_1.htm">Amendment No. 1 to By-Laws &#8211; incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K filed March 31,
                2020. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.13</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036120019762/brhc10014895_ex3-2.htm"><font style="background-color: rgb(204, 238, 255);">Amendment No. 2 to Bylaws of Kaspien Holdings Inc., dated
                  September 3, 2020 &#8211; incorporated herein by reference to Exhibit 3.2 to the Company&#8217;s Form 8-K filed on September 3, 2020. Commission File No. 0-14818.</font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">
            <div style="text-align: right; color: rgb(0, 0, 0);">4.14</div>
          </td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="color: rgb(0, 0, 255);"><a href="https://www.sec.gov/Archives/edgar/data/0000795212/000114036122008431/brhc10034766_ex3-2.htm">Amendment No. 3 to Bylaws of Kaspien Holdings Inc., dated March 8, 2022 &#8211; incorporated herein by
                reference to Exhibit 3.2 to the Company&#8217;s Form 8-K filed on March 8, 2022. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; text-align: right; background-color: rgb(204, 238, 255);" rowspan="1">4.15<br>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);" rowspan="1">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);" rowspan="1">
            <div style="color: rgb(31, 73, 125);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036122027861/ny20004856x2_ex3-1.htm">Certificate of Amendment of
                Certificate of Incorporation of Kaspien Holdings Inc. &#8211; incorporated herein by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K filed on August 2, 2022. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; text-align: right;" rowspan="1">4.16<br>
          </td>
          <td style="width: 2%; vertical-align: middle;" rowspan="1">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;" rowspan="1">&#160;</td>
          <td style="width: 94%; vertical-align: top;" rowspan="1">
            <div style="color: rgb(31, 73, 125);"><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036122027861/ny20004856x2_ex3-2.htm">Amendment No. 4 to Bylaws of
                Kaspien Holdings Inc. &#8211; incorporated herein by reference to Exhibit 3.2 to the Company&#8217;s Form 8-K filed on August 2, 2022. Commission File No. 0-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">5.1</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc10041197_ex5-1.htm">Opinion of Cahill Gordon &amp; Reindel LLP.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">23.1</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc10041197_ex23-1.htm">Consent of Fruci &amp; Associates II, PLLC.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">23.2</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc10041197_ex5-1.htm">Consent of Cahill Gordon &amp; Reindel LLP (included in Exhibit 5.1).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">24.1</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="color: rgb(0, 0, 238);"><a href="#powers">Powers of Attorney (included on the signature page to this Registration Statement)</a>.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;">&#160;</td>
          <td style="width: 94%; vertical-align: top;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">99.1</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="https://www.sec.gov/Archives/edgar/data/795212/000114036122029365/ny20004858x2_def14c.htm">Kaspien Holdings Inc. 2005 Long Term Incentive and Share Award Plan (As Amended and Restated August 2, 2022), incorporated herein by
                reference to Appendix A to the Company&#8217;s Definitive Proxy Statement on Schedule 14C filed on August 12, 2022, Commission File No. 000-14818.</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top;" rowspan="1">&#160;</td>
          <td style="width: 2%; vertical-align: middle;" rowspan="1">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom;" rowspan="1">&#160;</td>
          <td style="width: 94%; vertical-align: top;" rowspan="1"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 3%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: right; color: rgb(0, 0, 0);">107</div>
          </td>
          <td style="width: 2%; vertical-align: middle; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 1.13%; vertical-align: bottom; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 94%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div><a href="brhc10041197_ex107.htm">Filing Fee Table.</a></div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div> <br>
    </div>
    <div style="text-align: center;"> <font id="DSPFPageNumber" style="font-size: 8pt; font-weight: normal; font-style: normal;">II-3</font></div>
    <div>
      <hr noshade="noshade" align="center" style="height: 2px; color: rgb(0, 0, 0); background-color: rgb(0, 0, 0); text-align: center; margin-left: auto; margin-right: auto; border: medium none;"></div>
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{"company-data": {"conformed-name": "Kaspien Holdings Inc.", "cik": "0000795212", "assigned-sic": "5735", "irs-number": "141541629", "state-of-incorporation": "NY", "fiscal-year-end": "0128"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-267162", "film-number": "221214151"}, "business-address": {"street1": "2818 N. SULLIVAN RD.", "city": "SPOKANE", "state": "WA", "zip": "99216", "phone": "5184521242"}, "mail-address": {"street1": "2818 N. SULLIVAN RD.", "city": "SPOKANE", "state": "WA", "zip": "99216"}, "former-company": [{"former-conformed-name": "TRANS WORLD ENTERTAINMENT CORP", "date-changed": "19941212"}, {"former-conformed-name": "TRANS WORLD MUSIC CORP", "date-changed": "19920703"}]}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
KASPIEN HOLDINGS INC.
(Exact name of registrant as specified in its charter)
New York
14-1541629
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
2818 N. Sullivan Rd. Ste 30
Spokane, WA 99216
(855) 300-2710
(Address of Principal Executive Offices)
2005 Long Term Incentive and Share Award Plan
(As Amended and Restated August 2, 2022)
(Full Title of the Plan)
Edwin Sapienza
Kaspien Holdings Inc.
2818 N. Sullivan Rd. Ste 30
Spokane, WA 99216
(Name and address of agent for service)
(855) 300-2710
(Telephone number, including area code, of agent for service)
Copy to:
Kimberly C. Petillo-Décossard
Cahill Gordon & Reindel LLP
32 Old Slip
New York, New York 10005
(212) 701-3000
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 ☐
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
On September 9, 2005, Kaspien Holdings Inc. (f/k/a/ Trans World Entertainment Corporation) (the "Company"), filed a Registration Statement on Form S-8 (Registration No. 333-128210) with the Securities and Exchange
      Commission (the "Original Registration Statement") with respect to shares of common stock of the Company to be issued pursuant to the Trans World Entertainment Corporation 2005 Long Term Incentive and Share Award Plan (the "Plan"). On August 15,
      2014, the Company filed Post-Effective Amendment No. 1 ("First Amendment") for the sole purpose of updating Exhibit 99.1 of the Original Registration Statement to include an updated version of the Plan, which was amended and restated with an
      effective date of July 2, 2014. On September 12, 2017, the Company filed a second Registration Statement on Form S-8 (Registration No. 333-220432) (the "Second Registration Statement") with respect to an additional 2,000,000 shares of the Company's
      common stock to be issued pursuant to the Plan, as amended and restated with an effective date of April 5, 2017.
The Company is filing this Registration Statement on Form S-8 with the Securities and Exchange Commission (this "Registration Statement")
with respect to an additional 343,654 shares
        of the Company's common stock to be issued pursuant to the Plan, as amended and restated with an effective date of August 2, 2022.
Pursuant to General Instruction E to Form S-8, the contents of the Original Registration Statement, as amended
      by the First Amendment, and the contents of the Second Registration Statement (including the periodic and current reports that are incorporated in the Original Registration Statement and the Second Registration Statement), are incorporated in this
      Registration Statement by reference, except to the extent supplemented, amended or superseded by the information set forth herein.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
ITEM 8.
Exhibits
.
See Exhibit Index.
II-1
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Spokane Valley, State of Washington, on August 26, 2022.
KASPIEN HOLDINGS INC.
By:
/s/ Edwin Sapienza
Edwin Sapienza
Chief Financial Officer
KNOWN ALL MEN BY THESE PRESENTS, that each person whose signature to this registration statement appears below hereby constitutes and appoints Brock Kowalchuk and Edwin Sapienza, or either of them,
      his attorneys-in-fact and agents, each with full power of substitution and resubstitution, for him and in any and all capacities, to sign any and all amendments or post-effective amendments to this registration statement, and to file the same, with
      exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each of such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and
      necessary in connection with such matters and hereby ratifying and confirming all that each of such attorneys-in-fact and agents, or his substitute or substitutes may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed below by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Brock Kowalchuk
Interim Chief Executive Officer (Principal Executive Officer)
August 26, 2022
Brock Kowalchuk
/s/ Edwin Sapienza
Chief Financial Officer (Principal Financial and Chief Accounting Officer)
August 26, 2022
Edwin Sapienza
/s/ Jonathan Marcus
Director
August 26, 2022
Jonathan Marcus
/s/ W. Michael Reickert
Director
August 26, 2022
W. Michael Reickert
/s/ Tom Simpson
Director
August 26, 2022
Tom Simpson
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EXHIBIT INDEX
Exhibit
Number
Description
4.1
Restated Certificate of Incorporation—incorporated herein by reference to Exhibit 3.1 to Trans World's Annual Report on Form 10-K for the fiscal year ended January 29, 1994. Commission File No. 0-14818.
4.2
Certificate of Amendment to the Certificate of Incorporation—incorporated herein by reference to Exhibit
                3.1 to Trans World's Quarterly Report on Form 10-Q for the fiscal quarter ended October 29, 1994. Commission File No. 0-14818.
4.3
Certificate of Amendment to the Certificate of Incorporation—incorporated herein by reference to Exhibit
                3.4 to Trans World's Annual Report on Form 10-K for the year ended January 31, 1998. Commission File No. 0-14818.
4.4
Form of Certificate of Amendment to the Certificate of Incorporation – incorporated herein by reference to
                Exhibit 3.5 to the Company's Registration Statement on Form S-4, No. 333-75231.
4.5
Form of Certificate of Amendment to the Certificate of
                  Incorporation – incorporated herein by reference to Exhibit 3.6 to the Company's Registration Statement on Form S-4, No. 333-75231.
4.6
Certificate of Amendment to the Certificate of Incorporation – incorporated herein by reference to
                Exhibit 4.2 to the Company's Current Report on Form 8-K filed August 15, 2000. Commission File No. 0-14818.
4.7
Certificate of Amendment to the Certificate of
                  Incorporation – incorporated herein by reference to Exhibit 2 to the Company's Current Report on Form 8-A filed August 15, 2000. Commission File No. 0-14818.
4.8
Certificate of Amendment to the Certificate of Incorporation – incorporated herein by reference to Exhibit 3.1 to
                the Company's Form 8-K filed July 16, 2019. Commission File No. 0-14818.
4.9
Certificate of Amendment of Certificate of Incorporation
                  of Trans World Entertainment Corporation, dated September 3, 2020 – incorporated herein by reference to Exhibit 3.1 to the Company's Form 8-K filed on September 3, 2020. Commission File No. 0-14818.
4.10
Certificate of Amendment of Certificate of Incorporation of Kaspien Holdings Inc., dated March 8, 2022 –
                incorporated herein by reference to Exhibit 3.1 to the Company's Form 8-K filed on March 8, 2022. Commission File No. 0-14818.
4.11
Amended By-Laws—incorporated herein by reference to Exhibit 3.4 to Trans World's Annual Report on Form 10-K
                for the fiscal year ended January 29, 2000. Commission File No. 0-14818.
4.12
Amendment No. 1 to By-Laws – incorporated herein by reference to Exhibit 3.1 to the Company's Form 8-K filed March 31,
                2020. Commission File No. 0-14818.
4.13
Amendment No. 2 to Bylaws of Kaspien Holdings Inc., dated
                  September 3, 2020 – incorporated herein by reference to Exhibit 3.2 to the Company's Form 8-K filed on September 3, 2020. Commission File No. 0-14818.
4.14
Amendment No. 3 to Bylaws of Kaspien Holdings Inc., dated March 8, 2022 – incorporated herein by
                reference to Exhibit 3.2 to the Company's Form 8-K filed on March 8, 2022. Commission File No. 0-14818.
4.15
Certificate of Amendment of
                Certificate of Incorporation of Kaspien Holdings Inc. – incorporated herein by reference to Exhibit 3.1 to the Company's Form 8-K filed on August 2, 2022. Commission File No. 0-14818.
4.16
Amendment No. 4 to Bylaws of
                Kaspien Holdings Inc. – incorporated herein by reference to Exhibit 3.2 to the Company's Form 8-K filed on August 2, 2022. Commission File No. 0-14818.
5.1
Opinion of Cahill Gordon & Reindel LLP.
23.1
Consent of Fruci & Associates II, PLLC.
23.2
Consent of Cahill Gordon & Reindel LLP (included in Exhibit 5.1).
24.1
Powers of Attorney (included on the signature page to this Registration Statement)
.
99.1
Kaspien Holdings Inc. 2005 Long Term Incentive and Share Award Plan (As Amended and Restated August 2, 2022), incorporated herein by
                reference to Appendix A to the Company's Definitive Proxy Statement on Schedule 14C filed on August 12, 2022, Commission File No. 000-14818.
107
Filing Fee Table.
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