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  <div style="text-align: center; color: #000000; font-weight: bold;">As filed with the Securities and Exchange Commission on September 22 2023</div>
  <div style="text-align: right; color: #000000; font-weight: bold;">Registration Statement No. 333-</div>
  <div>
    <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"> </div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <br>
  </div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">
    <hr noshade="noshade" align="center" style="height: 2px; width: 16%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> <font style="font-size: 18pt;">FORM S-8</font></div>
  <div style="text-align: center; color: #000000; font-weight: bold;">REGISTRATION STATEMENT</div>
  <div style="text-align: center; color: #000000; font-style: italic; font-weight: bold;">Under</div>
  <div style="text-align: center; color: #000000; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
  <div style="text-align: center; color: #000000; font-style: italic; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center;">
    <hr noshade="noshade" align="center" style="height: 2px; width: 16%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">Tilray Brands, Inc.</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
  <div style="text-align: center; color: #000000; font-weight: bold;"> <br>
  </div>
  <div style="text-align: center;">
    <hr noshade="noshade" align="center" style="height: 2px; width: 16%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
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        <td style="width: 33.33%; vertical-align: top;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Delaware</div>
        </td>
        <td style="width: 34%; vertical-align: top;">&#160;</td>
        <td style="width: 33.32%; vertical-align: top;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">82-4310622</div>
        </td>
      </tr>
      <tr>
        <td style="width: 33.33%; vertical-align: top;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(State or other jurisdiction of incorporation or organization)</div>
        </td>
        <td style="width: 34%; vertical-align: top;">&#160;</td>
        <td style="width: 33.32%; vertical-align: top;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">(I.R.S. Employer Identification No.)</div>
        </td>
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  </table>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">265 Talbot Street West, Leamington, Ontario, Canada N8H 4H3</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(Address of principal executive offices)</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Tilray, Inc. Amended and Restated 2018 Equity Incentive Plan</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(Full title of the plan)</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Irwin D. Simon</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Chief Executive Officer</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">265 Talbot Street West</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Leamington, Ontario, Canada</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(844) 845-7291</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(Name and address of agent for service) (Telephone number, including area code, of agent for service)</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000;">Copies to:</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Christopher P. Giordano, Esq.</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">Stephen P. Alicanti, Esq.</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">DLA Piper LLP (US)</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">1251 Avenue of the Americas</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">New York, NY 10020</div>
  <div style="text-align: center; color: #000000; font-weight: bold;">(212) 335-4500</div>
  <div style="text-align: center;">
    <hr noshade="noshade" align="center" style="height: 2px; width: 16%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
  <div style="text-indent: 36pt; color: #000000;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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><br>
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      <tr>
        <td style="width: 22.22%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">Large accelerated filer</div>
        </td>
        <td style="width: 27.78%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">&#9746;</div>
        </td>
        <td style="width: 22.22%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">Accelerated filer</div>
        </td>
        <td style="width: 27.78%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">&#9744;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 22.22%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">Non-accelerated filer</div>
        </td>
        <td style="width: 27.78%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">&#9744;</div>
        </td>
        <td style="width: 22.22%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">Smaller reporting company</div>
        </td>
        <td style="width: 27.78%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">&#9744;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 22.22%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">Emerging growth company</div>
        </td>
        <td style="width: 27.78%; vertical-align: top;">
          <div style="color: rgb(0, 0, 0);">&#9744;</div>
        </td>
        <td colspan="2" style="width: 50%; vertical-align: top;">&#160;</td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-indent: 36pt; color: #000000;">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><br>
  </div>
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  <div style="text-align: center; color: #000000; font-weight: bold;">EXPLANATORY NOTE</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt; color: #000000;">This Registration Statement on Form S-8 is being filed by Tilray Brands, Inc. (the &#8220;Registrant&#8221;) for the purpose of registering an additional 24,619,785 shares of the Registrant&#8217;s
    common stock, par value $0.0001 per share (&#8220;Common Stock&#8221;), that may become issuable under the Registrant&#8217;s Amended and Restated 2018 Equity Incentive Plan (the &#8220;Plan&#8221;).&#160; The additional 24,619,785 shares of Common Stock have become reserved for
    issuance as a result of the operation of the automatic increase provision of the Plan. Pursuant to such provision, on January 1 of each year through 2027, the number of shares authorized for issuance under the Plan is automatically increased by a
    number equal to four percent of the outstanding shares of Common Stock as of the end of the Registrant&#8217;s immediately preceding fiscal year, or any lesser number of shares of Common Stock determined by the board of directors of the Registrant.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt; color: #000000;">These additional shares of Common Stock are securities of the same class as other securities for which registration statements on Form S-8 (File Nos. 333-226267, 333-231539, 333-238179,
    333-256023, 333-266695 and 333-272838) were filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;) on July 20, 2018, May 16, 2019, May 11, 2020, May 12, 2021, August 9, 2022 and June 22, 2023, respectively (the &#8220;Prior Registration Statements&#8221;).&#160;
    In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated herein by reference and the information required by Part II is omitted, except as supplemented by the new information set forth
    below.</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">PART II</div>
  <div><br>
  </div>
  <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
  <div><br>
  </div>
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        <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 3.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="color: rgb(0, 0, 0); font-weight: bold;">Incorporation of Documents by Reference.</div>
        </td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: justify; color: rgb(0, 0, 0);">The following documents filed by the Registrant with the SEC are hereby incorporated herein by reference (except for the portions thereof &#8220;furnished,&#8221; but not &#8220;filed,&#8221; which are deemed not to be
    incorporated by reference into this Registration Statement):</div>
  <div><br>
  </div>
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        <td style="width: 5%; vertical-align: top;">
          <div style="text-align: justify; color: rgb(0, 0, 0);">&#8226;</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div style="text-align: justify; text-indent: -216pt; margin-left: 216pt; color: rgb(0, 0, 0);">the Registrant&#8217;s Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000143774923020727/tlry20230531_10k.htm">Form 10-K</a>
            for the fiscal year ended May 31, 2023, filed with the SEC on July 26, 2023;</div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div style="text-align: justify; color: rgb(0, 0, 0);">&#8226;</div>
        </td>
        <td style="width: 95%; vertical-align: top;">
          <div style="text-align: justify; color: rgb(0, 0, 0);">the Registrant&#8217;s Current Reports on Form 8-K, filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000143774923016398/tlry20230601_8k.htm">June 2, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000114036123030980/ny20009174x12_8k.htm">June 22, 2023</a>, as amended on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000114036123036102/brhc20056364_8ka.htm">July

              26, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000114036123032289/ny20009645x2_8k.htm">June 30, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000143774923019030/tlry20230630_8k.htm">June 30, 2023</a>, <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000143774923022325/tlry20230725_8k.htm">August 7, 2023</a>
            and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1731348/000114036123042396/brhc20058217_8k.htm">September 1, 2023</a>; <br>
          </div>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">
          <div style="text-align: justify; color: rgb(0, 0, 0);">&#8226;</div>
        </td>
        <td style="width: 95%; vertical-align: top;"> the description of our securities as set forth in our registration statement on <a href="https://www.sec.gov/Archives/edgar/data/1731348/000119312520261461/d89853d8a12ba.htm">Form 8-A/A</a> (File No.
          001-38594), filed with the SEC on October 1, 2020, pursuant to Section 12(b) of the Exchange Act, including any subsequent amendments or eports filed for the purpose of updating such description; and<br>
        </td>
      </tr>
      <tr>
        <td style="width: 5%; vertical-align: top;">&#160;</td>
        <td style="width: 95%; vertical-align: top;">&#160;</td>
      </tr>

  </table>
  <div><br>
  </div>
  <div style="text-align: justify; color: #000000;">All documents filed by the Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the filing of a post-effective amendment
    hereto which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such
    documents, except that the portion of any document &#8220;furnished&#8221; but not &#8220;filed&#8221; shall not be incorporated by reference herein. Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement
    will be deemed modified, superseded or replaced for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement modifies, supersedes or replaces such statement.</div>
  <div><br>
  </div>
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        <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 8.</td>
        <td style="width: auto; vertical-align: top;">
          <div style="color: rgb(0, 0, 0); font-weight: bold;">Exhibits.</div>
        </td>
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  <div><br>
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    <table cellspacing="0" cellpadding="0" id="z0af3e50395cd44bea07dc02a17d463f1" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 9.31%; vertical-align: top;">&#160;</td>
          <td style="width: 17.22%; vertical-align: top;">&#160;</td>
          <td style="width: 22.44%; vertical-align: top;">&#160;</td>
          <td style="width: 7.88%; vertical-align: top;">&#160;</td>
          <td style="width: 43.14%; vertical-align: top; border-bottom: #000000 2px solid;" colspan="4">
            <div style="text-align: center; color: #000000; font-weight: bold;">Incorporated by Reference</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">Exhibit No.</div>
          </td>
          <td style="width: 39.67%; vertical-align: bottom; border-bottom: #000000 2px solid;" colspan="2">
            <div style="text-align: center; color: #000000; font-weight: bold;">Description of Document</div>
          </td>
          <td style="width: 7.88%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">Schedule Form</div>
          </td>
          <td style="width: 10.34%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">File Number</div>
          </td>
          <td style="width: 8.52%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">Exhibit</div>
          </td>
          <td style="width: 16.04%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">Filing Date</div>
          </td>
          <td style="width: 8.24%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: #000000; font-weight: bold;">Filed Herewith</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000143774923009857/ex_495803.htm">4.1</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="color: #000000;">Third Amended and Restated Certificate of Incorporation</div>
          </td>
          <td style="width: 7.88%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">10-Q</div>
          </td>
          <td style="width: 10.34%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">3.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: middle; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">4/10/2023</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000114036123007736/ny20007663x2_ex3-1.htm">4.2</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Certificate of Designation of Series A Preferred Stock, dated February 21, 2023</div>
          </td>
          <td style="width: 7.88%; vertical-align: middle;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: middle;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: middle;">
            <div style="text-align: center; color: #000000;">3.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: middle;">
            <div style="text-align: center; color: #000000;">2/21/2023</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000156459022000856/tlry-ex32_7.htm">4.3</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: bottom; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Amended and Restated Bylaws, as of January 10, 2022.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">3.2</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">1/10/2022</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000119312518296924/d637868dex41.htm">4.4</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Indenture dated October 10, 2018, between Tilray Inc. and GLAS Trust Company LLC, relating to Tilray Inc&#8217;s 5.00% Convertible Senior Notes due 2023</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">4.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">10/10/2018</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000114036121015755/nt10023917x2_ex4-1.htm">4.5</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Indenture dated April 23, 2019, between Aphria, Inc. and GLAS Trust Company LLC, relating to Aphria Inc.&#8217;s 5.25% Convertible Senior Note due 2024</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">4.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">5/4/2021</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000114036121015755/nt10023917x2_ex4-2.htm">4.6</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">First Supplemental Indenture dated April 30, 2021, among Aphria Inc., the Registrant and GLAS Trust Company LLC.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">4.2</div>
          </td>
          <td style="width: 16.04%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">5/4/2021</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000143774923020727/ex_511953.htm">4.7</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Description of Securities of the Registrant</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">10-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">4.4</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">7/26/2023</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000119312520075221/d836331dex41.htm">4.8</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Form of Pre-Funded Warrant</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">4.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">3/17/2020</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000119312520075221/d836331dex42.htm">4.9</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Form of Warrant</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">4.2</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">3/17/2020</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000117184322000583/exh_41.htm">4.10</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">4.1</div>
          </td>
          <td style="width: 16.04%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">1/28/2022</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000117184322000583/exh_42.htm">4.11</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">4.2</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">1/28/2022</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000117184322000583/exh_43.htm">4.12</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">8-K</div>
          </td>
          <td style="width: 10.34%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">001-38594</div>
          </td>
          <td style="width: 8.52%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">4.3</div>
          </td>
          <td style="width: 16.04%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">1/28/2022</div>
          </td>
          <td style="width: 8.24%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20011011_ex5-1.htm">5.1</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Opinion of DLA Piper LLP (US).</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">X</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20011011_ex23-1.htm">23.1</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm of Tilray Brands, Inc.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">&#160;</td>
          <td style="width: 10.34%; vertical-align: top;">&#160;</td>
          <td style="width: 8.52%; vertical-align: top;">&#160;</td>
          <td style="width: 16.04%; vertical-align: top;">&#160;</td>
          <td style="width: 8.24%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">X</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20011011_ex5-1.htm">23.2</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Consent of DLA Piper LLP (US) (included in Exhibit 5.1).</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">X</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="#POWEROFATTORNEY">24.1</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Power of Attorney (contained on signature page hereto).</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">&#160;</td>
          <td style="width: 10.34%; vertical-align: top;">&#160;</td>
          <td style="width: 8.52%; vertical-align: top;">&#160;</td>
          <td style="width: 16.04%; vertical-align: top;">&#160;</td>
          <td style="width: 8.24%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">X</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="https://www.sec.gov/Archives/edgar/data/1731348/000119312518214179/d545137dex102.htm">99.1</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top; background-color: rgb(204, 238, 255);" colspan="2">
            <div style="text-align: justify; color: #000000;">Amended and Restated 2018 Equity Incentive Plan.</div>
          </td>
          <td style="width: 7.88%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">S-1</div>
          </td>
          <td style="width: 10.34%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">333-225741</div>
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          <td style="width: 8.52%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">10.2</div>
          </td>
          <td style="width: 16.04%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center; color: #000000;">7/9/2018</div>
          </td>
          <td style="width: 8.24%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 9.31%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);"><a href="ef20011011_ex107.htm">107</a></div>
          </td>
          <td style="width: 39.67%; vertical-align: top;" colspan="2">
            <div style="text-align: justify; color: #000000;">Filing fee table</div>
          </td>
          <td style="width: 7.88%; vertical-align: top;">&#160;</td>
          <td style="width: 10.34%; vertical-align: top;">&#160;</td>
          <td style="width: 8.52%; vertical-align: top;">&#160;</td>
          <td style="width: 16.04%; vertical-align: top;">&#160;</td>
          <td style="width: 8.24%; vertical-align: top;">
            <div style="text-align: center; color: #000000;">X</div>
          </td>
        </tr>

    </table>
  </div>
  <div><br>
  </div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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  <div style="text-align: center; color: #000000; font-weight: bold;">SIGNATURES</div>
  <div><br>
  </div>
  <div style="text-indent: 36pt; color: #000000;">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
    has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on September 22, 2023.</div>
  <div><br>
  </div>
  <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="zb0f5e7b3edf04695847f351c688fc6ed">

      <tr>
        <td style="width: 50%; vertical-align: top;">&#160;</td>
        <td colspan="2" style="vertical-align: bottom;">
          <div style="color: rgb(0, 0, 0);">Tilray Brands, Inc.</div>
        </td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: middle;">&#160;</td>
        <td style="width: 3%; vertical-align: bottom;">&#160;</td>
        <td style="width: 47%; vertical-align: bottom;">&#160;</td>
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      <tr>
        <td style="width: 50%; vertical-align: bottom;">&#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: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
          <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Irwin D. Simon</div>
        </td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: bottom;">&#160;</td>
        <td style="width: 3%; vertical-align: middle;">&#160;</td>
        <td style="width: 47%; vertical-align: bottom;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Irwin D. Simon</div>
        </td>
      </tr>
      <tr>
        <td style="width: 50%; vertical-align: bottom;">&#160;</td>
        <td style="width: 3%; vertical-align: bottom;">&#160;</td>
        <td style="width: 47%; vertical-align: bottom;">
          <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Chief Executive Officer</div>
        </td>
      </tr>

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  <div>&#160;</div>
  <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
    <div style="page-break-after: always;" class="BRPFPageBreak">
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  <div style="text-align: center; color: #000000; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt; color: #000000;"><font style="font-weight: bold;">KNOW ALL PERSONS BY THESE PRESENTS</font>, that each person whose signature appears below constitute and appoint Irwin D. Simon and Mitchell Gendel, and
    each one of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in their name, place, and stead, 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 all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
    each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming
    all that said attorneys-in-fact and agents or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt; color: #000000;">Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates
    indicated.</div>
  <div><br>
  </div>
  <div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;" id="z9b353794016e4d3fa00980bc3fba43f2">

        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Signature</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 48%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Title</div>
          </td>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 48%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: bottom; border-bottom: #000000 2px solid;">
            <div style="text-align: center; color: rgb(0, 0, 0);">/s/ Irwin D. Simon</div>
          </td>
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 48%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 48%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
          </td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">Thomas Looney</div>
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center; color: rgb(0, 0, 0);">September 22, 2023</div>
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          <td style="width: 25%; vertical-align: top; border-bottom: #000000 2px solid;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 48%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Director</div>
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          <td style="width: 25%; vertical-align: top;">&#160;</td>
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          <td style="width: 25%; vertical-align: top;">
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          <td style="width: 2%; vertical-align: top;">&#160;</td>
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[{"type": "S-8", "sequence": "1", "filename": "ef20011011_s8.htm", "description": "S-8", "secsgml_size_bytes": 58122}]
{"company-data": {"conformed-name": "Tilray Brands, Inc.", "cik": "0001731348", "assigned-sic": "2833", "irs-number": "824310622", "fiscal-year-end": "0531"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-274661", "film-number": "231272435"}, "business-address": {"street1": "655 MADISON AVENUE", "street2": "19TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10065", "phone": "519.322.8800"}, "mail-address": {"street1": "655 MADISON AVENUE", "street2": "19TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10065"}, "former-company": {"former-conformed-name": "Tilray, Inc.", "date-changed": "20180213"}}
As filed with the Securities and Exchange Commission on September 22 2023
Registration Statement No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
THE SECURITIES ACT OF 1933
Tilray Brands, Inc.
(Exact name of registrant as specified in its charter)
Delaware
82-4310622
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
265 Talbot Street West, Leamington, Ontario, Canada N8H 4H3
(Address of principal executive offices)
Tilray, Inc. Amended and Restated 2018 Equity Incentive Plan
(Full title of the plan)
Irwin D. Simon
Chief Executive Officer
265 Talbot Street West
Leamington, Ontario, Canada
(844) 845-7291
(Name and address of agent for service) (Telephone number, including area code, of agent for service)
Copies to:
Christopher P. Giordano, Esq.
Stephen P. Alicanti, Esq.
DLA Piper LLP (US)
1251 Avenue of the Americas
New York, NY 10020
(212) 335-4500
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, 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
This Registration Statement on Form S-8 is being filed by Tilray Brands, Inc. (the "Registrant") for the purpose of registering an additional 24,619,785 shares of the Registrant's
    common stock, par value $0.0001 per share ("Common Stock"), that may become issuable under the Registrant's Amended and Restated 2018 Equity Incentive Plan (the "Plan").  The additional 24,619,785 shares of Common Stock have become reserved for
    issuance as a result of the operation of the automatic increase provision of the Plan. Pursuant to such provision, on January 1 of each year through 2027, the number of shares authorized for issuance under the Plan is automatically increased by a
    number equal to four percent of the outstanding shares of Common Stock as of the end of the Registrant's immediately preceding fiscal year, or any lesser number of shares of Common Stock determined by the board of directors of the Registrant.
These additional shares of Common Stock are securities of the same class as other securities for which registration statements on Form S-8 (File Nos. 333-226267, 333-231539, 333-238179,
    333-256023, 333-266695 and 333-272838) were filed with the Securities and Exchange Commission (the "SEC") on July 20, 2018, May 16, 2019, May 11, 2020, May 12, 2021, August 9, 2022 and June 22, 2023, respectively (the "Prior Registration Statements"). 
    In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statements are incorporated herein by reference and the information required by Part II is omitted, except as supplemented by the new information set forth
    below.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The following documents filed by the Registrant with the SEC are hereby incorporated herein by reference (except for the portions thereof "furnished," but not "filed," which are deemed not to be
    incorporated by reference into this Registration Statement):
•
the Registrant's Annual Report on
Form 10-K
for the fiscal year ended May 31, 2023, filed with the SEC on July 26, 2023;
•
the Registrant's Current Reports on Form 8-K, filed on
June 2, 2023
,
June 22, 2023
, as amended on
July

              26, 2023
,
June 30, 2023
,
June 30, 2023
,
August 7, 2023
and
September 1, 2023
;
•
the description of our securities as set forth in our registration statement on
Form 8-A/A
(File No.
          001-38594), filed with the SEC on October 1, 2020, pursuant to Section 12(b) of the Exchange Act, including any subsequent amendments or eports filed for the purpose of updating such description; and
All documents filed by the Registrant with the SEC pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date hereof and prior to the filing of a post-effective amendment
    hereto which indicates that all securities offered hereunder have been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such
    documents, except that the portion of any document "furnished" but not "filed" shall not be incorporated by reference herein. Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement
    will be deemed modified, superseded or replaced for purposes of this Registration Statement to the extent that a statement contained in this Registration Statement modifies, supersedes or replaces such statement.
Item 8.
Exhibits.
Incorporated by Reference
Exhibit No.
Description of Document
Schedule Form
File Number
Exhibit
Filing Date
Filed Herewith
4.1
Third Amended and Restated Certificate of Incorporation
10-Q
001-38594
3.1
4/10/2023
4.2
Certificate of Designation of Series A Preferred Stock, dated February 21, 2023
8-K
001-38594
3.1
2/21/2023
4.3
Amended and Restated Bylaws, as of January 10, 2022.
8-K
001-38594
3.2
1/10/2022
4.4
Indenture dated October 10, 2018, between Tilray Inc. and GLAS Trust Company LLC, relating to Tilray Inc's 5.00% Convertible Senior Notes due 2023
8-K
001-38594
4.1
10/10/2018
4.5
Indenture dated April 23, 2019, between Aphria, Inc. and GLAS Trust Company LLC, relating to Aphria Inc.'s 5.25% Convertible Senior Note due 2024
8-K
001-38594
4.1
5/4/2021
4.6
First Supplemental Indenture dated April 30, 2021, among Aphria Inc., the Registrant and GLAS Trust Company LLC.
8-K
001-38594
4.2
5/4/2021
4.7
Description of Securities of the Registrant
10-K
001-38594
4.4
7/26/2023
4.8
Form of Pre-Funded Warrant
8-K
001-38594
4.1
3/17/2020
4.9
Form of Warrant
8-K
001-38594
4.2
3/17/2020
4.10
Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.
8-K
001-38594
4.1
1/28/2022
4.11
Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.
8-K
001-38594
4.2
1/28/2022
4.12
Agreement of Resignation, Appointment and Acceptance, dated as of January 27, 2022, by and among Tilray Brands, Inc., GLAS Trust Company LLC and Computershare Trust Company, N.A.
8-K
001-38594
4.3
1/28/2022
5.1
Opinion of DLA Piper LLP (US).
X
23.1
Consent of PricewaterhouseCoopers LLP, Independent Registered Public Accounting Firm of Tilray Brands, Inc.
X
23.2
Consent of DLA Piper LLP (US) (included in Exhibit 5.1).
X
24.1
Power of Attorney (contained on signature page hereto).
X
99.1
Amended and Restated 2018 Equity Incentive Plan.
S-1
333-225741
10.2
7/9/2018
107
Filing fee table
X
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
    has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on September 22, 2023.
Tilray Brands, Inc.
By:
/s/ Irwin D. Simon
Irwin D. Simon
Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS
, that each person whose signature appears below constitute and appoint Irwin D. Simon and Mitchell Gendel, and
    each one of them, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in their name, place, and stead, 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 all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and
    each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming
    all that said attorneys-in-fact and agents or any of them, or his or her substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates
    indicated.
Signature
Title
Date
/s/ Irwin D. Simon
Chief Executive Officer and Chairman
(Principal Executive Officer)
Irwin D. Simon
September 22, 2023
/s/ Carl A. Merton
Chief Financial Officer
(Principal
Financial Officer and
Principal Accounting Officer)
Carl A. Merton
September 22, 2023
/s/ Jodi Butts
Director
Jodi Butts
September 22, 2023
/s/ David F. Clanachan
Director
David F. Clanachan
September 22, 2023
/s/ Johann M. Herhalt
Director
Johann M. Herhalt
September 22, 2023
/s/ David Hopkinson
Director
David Hopkinson
September 22, 2023
/s/ Thomas Looney
Director
Thomas Looney
September 22, 2023
/s/ Renah Persofsky
Director
Renah Persofsky
September 22, 2023