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      <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on August 20, 2024</div>
    </div>
    <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
    <div style="text-align: right; font-weight: bold;"> <br>
    </div>
    <div>
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    <div style="text-align: center; font-size: 14pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 20%; color: #000000;"></div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center;"><br>
    </div>
    <div>
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    <div style="font-weight: 400;"> <br>
    </div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">HNI CORPORATION</div>
    <div style="text-align: center;">(Exact name of Registrant as specified in its charter)</div>
    <div>&#160;</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="z973656d4d15847bfbf0d0fe89eda292d">

        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">Iowa</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">42-0617510</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 2%; vertical-align: top;">&#160;</td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">(I.R.S. Employer Identification Number)</div>
          </td>
        </tr>

    </table>
    <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="z8f3fb91c75f6400fb028a53b6efcd21e">

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          <td style="width: 49%; vertical-align: middle;">
            <div style="text-align: center; font-weight: bold;">600 East Second Street</div>
            <div style="text-align: center; font-weight: bold;">P.O. Box 1109</div>
            <div style="text-align: center; font-weight: bold;">Muscatine, Iowa</div>
          </td>
          <td style="width: 2%; vertical-align: top;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">52761-0071</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 2%; vertical-align: top;"><br>
          </td>
          <td style="width: 49%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">HNI Corporation Profit Sharing Retirement Plan</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">Steven M. Bradford</div>
    <div style="text-align: center; font-weight: bold;">Senior Vice President, General Counsel and Secretary</div>
    <div style="text-align: center; font-weight: bold;">HNI Corporation</div>
    <div style="text-align: center; font-weight: bold;">600 East Second Street</div>
    <div style="text-align: center; font-weight: bold;">P.O. Box 1109</div>
    <div style="text-align: center; font-weight: bold;">Muscatine, Iowa 52761-0071</div>
    <div style="text-align: center;">(Name and address of agent for service)</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">(563) 272-7400</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <div>&#160;</div>
    <div style="text-align: center;">
      <hr noshade="noshade" align="center" style="background-color: #000000; border-bottom: medium none; border-left: medium none; border-right: medium none; border-top: medium none; margin: 0px auto; height: 2px; width: 20%; color: #000000;"></div>
    <div>&#160;</div>
    <div>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>&#160;</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="zd75e20147c6f4c9493411ab3d92aa3c3">

        <tr>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Large accelerated filer &#9745;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>Accelerated filer&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;">
            <div>Non-accelerated filer&#160; &#9744;</div>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>Smaller reporting company&#160; &#9744;</div>
          </td>
        </tr>
        <tr>
          <td colspan="1" style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 45%; vertical-align: top;"><br>
          </td>
          <td style="width: 50%; vertical-align: top;">
            <div>Emerging growth company&#160; &#9744;</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div>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.&#160; &#9744;</div>
    <div><br>
    </div>
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    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">PART I</div>
    <div>&#160;</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zd301b859c20c4d55be454c7c19f1d5ec">

        <tr>
          <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 1.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Plan Information.*</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z970e9f1f0fbb4ca1bebef6dc3199c238">

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          <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0); font-weight: bold;">Item 2.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0); font-weight: bold;">Registrant Information and Employee Plan Annual Information.*</div>
          </td>
        </tr>

    </table>
    <br>
    <div>
      <hr noshade="noshade" align="left" style="height: 2px; width: 35%; color: #000000; background-color: #000000; margin-left: 0px; margin-right: auto; border: none;"></div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zc3496737c26f46c8bc1e1cb5b53e45e8">

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          <td style="width: 13.5pt; vertical-align: top;">*</td>
          <td style="width: auto; vertical-align: top;">
            <div>The documents containing the information specified in Part I of this registration statement will be sent or given to participants in the HNI Corporation Profit Sharing Retirement Plan (the &#8220;Plan&#8221;). Such documents are not required to be,
              and are not, filed with the Securities and Exchange Commission (the &#8220;SEC&#8221;), either as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act of 1933, as amended (the
              &#8220;Securities Act&#8221;). These documents and the documents incorporated by reference pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
              Securities Act.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zbc39a78ea30b49c58ac3ad7a53848ed7">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 3.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Incorporation of Documents by Reference</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">HNI Corporation (the &#8220;Corporation&#8221;) incorporates by reference herein the following documents filed by it or the Plan with the SEC under Commission File Number 001-14225 pursuant to the Securities Exchange Act of 1934,
      as amended (the &#8220;Exchange Act&#8221;), other than any portion of such documents or information therein deemed to have been furnished and not filed in accordance with SEC rules:</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="za0dd5dede2e14bfdb125d632e8d43afe">

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          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.15pt; vertical-align: top;">&#8226;</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Corporation&#8217;s Annual Report on Form <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/48287/000004828724000080/hni-20231230.htm">10-K</a> for the fiscal year ended December 30, 2023 (including those portions of the
              Corporation&#8217;s Definitive Proxy Statement on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000048287/000114036124014132/ny20019808x1_def14a.htm">Schedule 14A</a> filed with the SEC on March 19, 2024 that are incorporated by
              reference into Part III of such Annual Report on Form 10-K);</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zfd952fec374944ac8f188c2c55a1652f">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.15pt; vertical-align: top;">&#8226;</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Corporation&#8217;s Quarterly Reports on Form 10-Q for the quarterly period ended <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/48287/000004828724000097/hni-20240330.htm">March 30, 2024</a>, and the quarterly period ended <a href="https://www.sec.gov/Archives/edgar/data/48287/000004828724000161/hni-20240629.htm">June 29, 2024</a>;</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z3caf75ef138f487fae7b5224ea12cf39">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.15pt; vertical-align: top;">&#8226;</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Corporation&#8217;s Current Reports on Form 8-K filed with the SEC on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000048287/000114036124026875/ef20029475_8k.htm">May 20, 2024</a>, and <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000048287/000004828724000138/hni-20240625.htm">June 25, 2024</a>;</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6b278c6c22d6448fa08a0a80c39597bd">

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          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.15pt; vertical-align: top;">&#8226;</td>
          <td style="width: auto; vertical-align: top;">
            <div>the description of the Corporation&#8217;s common stock contained in the Corporation&#8217;s registration statement on <a href="https://www.sec.gov/Archives/edgar/data/48287/0000048287-98-000009.txt"><u>Form 8-A</u></a> filed by the Corporation with
              the SEC under the Exchange Act on June 12, 1998, as updated by <a href="https://www.sec.gov/Archives/edgar/data/48287/000004828720000045/ex41descriptionofsecur.htm">Exhibit 4.1</a> to the Corporation&#8217;s Annual Report on Form 10-K for the
              fiscal year ended December 28, 2019, and including any subsequent amendments or reports filed for the purpose of updating such description; and</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1208d0e484e64c68b849a392ead62cfd">

        <tr>
          <td style="width: 24.5pt;"><br>
          </td>
          <td style="width: 20.15pt; vertical-align: top;">&#8226;</td>
          <td style="width: auto; vertical-align: top;">
            <div>the Annual Report on Form <a href="https://www.sec.gov/Archives/edgar/data/48287/000004828724000135/a2023hniform11-k.htm">11-K</a> for the HNI Corporation Profit Sharing Retirement Plan for the year ended December 31, 2023 filed with the
              SEC on June 21, 2024.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">In addition, all documents filed by the Corporation pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than, in each case, documents or information therein deemed to have been furnished and not
      filed in accordance with SEC rules, unless specifically incorporated by reference into this registration statement) subsequent to the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have
      been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein. All such incorporated documents shall be deemed to be a part of this registration statement from the dates of filing of such
      documents.</div>
    <div> <br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">2</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-indent: 24.5pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference into this registration statement shall be deemed to be modified or superseded for purposes of this registration statement to
      the extent that a statement contained in this registration statement or in any other subsequently filed document which also is or is deemed to be incorporated into this registration statement modifies or supersedes that statement. Any statement so
      modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="ze0d8483664f94a47b3ffbdc1e8f8dd63">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 4.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Description of Securities.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">Not Applicable.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zf74a9aa3981f49f99367bd09d0c0a07a">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 5.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Interests of Named Experts and Counsel.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">The validity of the shares of common stock being offered by this registration statement is being passed upon by the Corporation by Steven M. Bradford, Senior Vice President, General Counsel and Secretary. Mr. Bradford
      participates in the Plan and in other employee benefit plans offered by the Corporation. As of July 31, 2024, Mr. Bradford beneficially owned less than 1% of the outstanding common stock, including common stock he may acquire pursuant to outstanding
      equity awards issued under such employee benefit plans.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z9dbe61eec97b4b659f78945b4e87a086">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 6.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Indemnification of Directors and Officers.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">The Corporation is subject to the Iowa Business Corporation Act (the &#8220;IBCA&#8221;), which provides for or permits indemnification of directors and officers in certain situations. The Amended and Restated Articles of
      Incorporation of HNI Corporation, as amended (the &#8220;Articles&#8221;), provide that no director shall be personally liable to the Corporation or any shareholder for money damages for any action, or failure to take action, except for the following: (i) the
      amount of financial benefit received by a director to which the director is not entitled; (ii) an intentional infliction of harm on the Corporation or its shareholders; (iii) a violation of Section 490.833 of the IBCA, which relates to liability for
      unlawful distributions; or (iv) an intentional violation of criminal law. Although the Articles provide protection from awards for monetary damages for breaches of the duty of care, they do not eliminate the director&#8217;s duty of care. Accordingly, the
      Articles will not affect the availability of equitable remedies, such as an injunction, based on a director&#8217;s breach of the duty of care.</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">The Amended and Restated By-laws of HNI Corporation (the &#8220;By-laws&#8221;), provide that: (i) a director or an officer of the Corporation will not be liable as a director or an officer to the Corporation or its shareholders
      for any decision to take or not to take action, or any failure to take any action, if the duties of the director or officer are performed in compliance with the respective standards of conduct for directors and officers prescribed in the IBCA; and
      (ii) the Corporation may indemnify a director or officer of the Corporation who is a party to a proceeding against liability incurred by such director or officer in the proceeding to the maximum extent permitted by and in the manner prescribed by the
      IBCA, including the advancement of expenses.</div>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">The By-laws further provide that the Corporation may enter into indemnification agreements consistent with the IBCA with each director of the Corporation and with such officers of the Corporation as the Board of
      Directors of the Corporation deems appropriate. The Corporation has entered into agreements with its directors and with certain officers agreeing to indemnify them against certain liabilities to the fullest extent permitted under Iowa law, the
      Articles and the By-laws. The Corporation also has director and officer liability insurance, under which each director and each of certain officers of the Corporation is insured against certain liabilities.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zc56b3766ea1749259a66baa366f4dec8">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 7.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Exemption from Registration Claimed.</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">Not Applicable.</div>
    <div style="text-indent: 24.5pt;"> <br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">3</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="zd68ec06dee44460a954d8955da30430a">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 8.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Exhibits</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-indent: 24.5pt;">The Corporation herewith files or incorporates by reference the exhibits identified below:</div>
    <div>&#160;</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="zfa12c8616ae14091a9fc56abf77c2065">

        <tr>
          <td style="width: 8%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: center; font-weight: bold;">Exhibit </div>
              <div style="text-align: center; font-weight: bold;">No.</div>
            </div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0); padding-bottom: 1px;">&#160;</td>
          <td style="width: 91%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: center; font-weight: bold;">Description</div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/48287/000114036110008626/ex3_1.htm">4.1</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Amended and Restated Articles of Incorporation of HNI Corporation (incorporated by reference to Exhibit 3.1 to the Corporation&#8217;s Annual Report on Form 10-K for the year ended January 2, 2010)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/48287/000162828021009788/amendedandrestatedby-lawso.htm">4.2</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 91%; vertical-align: top;">
            <div>Amended and Restated By-laws of HNI Corporation, effective May 10, 2021 (incorporated by reference to Exhibit 3.1 to the Corporation&#8217;s Current Report on Form 8-K filed with the SEC on May 11, 2021)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20034204_ex4-3.htm">4.3*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>HNI Corporation Profit Sharing Retirement Plan, as amended and restated effective January 1, 2022 and as further amended by Amendment 2022-1 dated July 26, 2022, Amendment 2022-2 effective as of January 1, 2022, and Amendment 2023-1 dated
              October 23, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20034204_ex5-1.htm">5.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 91%; vertical-align: top;">
            <div>Opinion of Steven M. Bradford, Senior Vice President, General Counsel and Secretary</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20034204_ex5-2.htm">5.2*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Internal Revenue Service determination letter, dated February 3, 2017, relating to the HNI Corporation Profit Sharing Retirement Plan</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20034204_ex5-1.htm">23.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 91%; vertical-align: top;">
            <div>Consent of Steven M. Bradford, Senior Vice President, General Counsel and Secretary (included in Exhibit 5.1)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20034204_ex23-2.htm">23.2*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of KPMG, independent registered public accounting firm, relating to the financial statements of the Corporation</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="ef20034204_ex23-3.htm">23.3*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 91%; vertical-align: top;">
            <div>Consent of FGMK, LLC, independent registered public accounting firm, relating to the financial statements of the HNI Corporation Profit Sharing Retirement Plan</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20034204_ex23-4.htm">23.4*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Consent of Baker Tilly US, LLP, independent registered public accounting firm, relating to the financial statements of the HNI Corporation Profit Sharing Retirement Plan</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 91%; vertical-align: top;">
            <div>Power of Attorney (included on the signature page of this registration statement)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="exfilingfees.htm">107.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; background-color: rgb(204, 238, 255);">&#160;</td>
          <td style="width: 91%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Calculation of Filing Fee Table</div>
          </td>
        </tr>

    </table>
    <div style="color: #000000;"><br>
      * Filed herewith.</div>
    <div style="text-align: justify; text-indent: 33.75pt;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z6fa920ab7bf043e7bc8fd31a82be233a">

        <tr>
          <td style="width: 36pt; vertical-align: top; font-weight: bold;">Item 9.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Undertakings</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div>
      <div style="text-indent: 36pt;"><font style="color: rgb(0, 0, 0);">(a)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">The undersigned registrant hereby undertakes:</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 72pt;"><font style="color: #000000;">(1)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 108pt;"><font style="color: #000000;">(i)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 108pt;"><font style="color: #000000;">(ii)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="color: rgb(0, 0, 0);">To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
          post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
          offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the
          Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective
          registration statement.</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 108pt;"><font style="color: #000000;">(iii)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="color: rgb(0, 0, 0);">To include any material information with respect to the plan of distribution not previously disclosed in the registration statement
          or any material change to such information in the registration statement;</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="color: #000000;"><font style="font-style: italic;">provided</font>, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
        in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.</div>
      <div style="color: #000000;"> <br>
      </div>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">4</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div>
      <div style="text-indent: 72pt;"><font style="color: #000000;">(2)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="color: rgb(0, 0, 0);">That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be
          deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <font style="font-style: italic;">bona fide</font> offering thereof.</font></div>
      <div>&#160;</div>
      <div style="text-indent: 72pt;"><font style="color: #000000;">(3)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <font style="color: rgb(0, 0, 0);">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
          termination of the offering.</font></div>
    </div>
    <div>
      <div><br>
      </div>
      <div style="text-indent: 36pt;"><font style="color: #000000;">(b)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
          filing of the registrant&#8217;s annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to section 15(d) of the Securities
          Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
          to be the initial <font style="font-style: italic;">bona fide </font>offering thereof.</font></div>
      <div>&#160;</div>
      <div style="text-indent: 36pt;"><font style="color: #000000;">(c)</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="color: rgb(0, 0, 0);">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
          controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in
          the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant
          in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has
          been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</font></div>
      <div style="text-indent: 36pt;"><font style="color: rgb(0, 0, 0);"> <br>
        </font></div>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">5</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div style="text-indent: 23.75pt;"><font style="font-weight: bold;">The Registrant.&#160; </font>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 Muscatine, State of Iowa, on August 20, 2024.</div>
    <div>&#160;</div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="z2dcfbe59aa4e42618d0fc0e7491592f7" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td colspan="3" rowspan="1" style="font-weight: bold;">HNI CORPORATION<br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 3%;"><br>
            </td>
            <td colspan="2"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 3%; padding-bottom: 2px;">By:</td>
            <td style="width: 3%; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 44%; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Steven M. Bradford </td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 5%;">Name:</td>
            <td style="width: 45%;">Steven M. Bradford</td>
          </tr>
          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 5%; text-align: left; vertical-align: top;">Title:</td>
            <td style="width: 45%;">Senior Vice President, General Counsel and Secretary</td>
          </tr>

      </table>
    </div>
    &#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
    <div style="text-indent: 36pt;"><font style="font-weight: bold;">The Plan.&#160; </font>Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee benefit plan) have caused this registration
      statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Muscatine, State of Iowa, on August 20, 2024.</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" border="0" id="z33a8024b0a244eccbe1f377b1d343755" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td colspan="3" rowspan="1" style="font-weight: bold;">HNI CORPORATION PROFIT SHARING RETIREMENT PLAN</td>
          </tr>
          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 3%;"><br>
            </td>
            <td colspan="2"><br>
            </td>
          </tr>
          <tr>
            <td style="width: 50%; padding-bottom: 2px;"><br>
            </td>
            <td style="width: 3%; padding-bottom: 2px;">By:</td>
            <td style="width: 3%; border-bottom: 2px solid rgb(0, 0, 0);"><br>
            </td>
            <td style="width: 44%; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Donna Meade</td>
          </tr>

      </table>
      <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman'; font-size: 10pt; color: #000000; width: 100%;">

          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 5%;">Name:</td>
            <td style="width: 45%;">Donna Meade</td>
          </tr>
          <tr>
            <td style="width: 50%;"><br>
            </td>
            <td style="width: 5%;">Title:</td>
            <td style="width: 45%;">
              <div>Member, HNI Corporation Administrative and Fund Committee</div>
            </td>
          </tr>

      </table>
    </div>
    <div style="font-weight: bold;"><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div class="BRPFPageNumberArea" style="text-align: center;"><font class="BRPFPageNumber" style="font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;">6</font></div>
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <a name="POWEROFATTORNEY"><!--Anchor--></a>
    <div style="text-align: center; color: #000000; font-weight: bold;">POWER OF ATTORNEY</div>
    <div style="text-align: justify;"><font style="color: #000000;"> </font><br>
    </div>
    <div style="text-indent: 33.75pt; color: #000000;">KNOW ALL BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Jeffrey D. Lorenger, Marshall H. Bridges and Steven M. Bradford his or her true and lawful
      attorney-in-fact, with full power of substitution and re-substitution for him or her and in his or her 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, hereby ratifying and confirming all that said attorney-in-fact or his substitute, each acting alone, may
      lawfully do or cause to be done by virtue hereof.</div>
    <div><br>
    </div>
    <div style="text-indent: 33.75pt; 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>
    <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="z3f8aa5e994fe4746b50b9af67b2f17c9">

        <tr>
          <td style="width: 25.09%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Signature</div>
          </td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Title</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-weight: bold;">Date</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Jeffrey D. Lorenger</div>
          </td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 44%; vertical-align: middle;">
            <div style="text-align: center;">Chairman of the Board and President and Chief Executive Officer (Principal Executive Officer)</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center;">August 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">
            <div style="text-align: center;">Jeffrey D. Lorenger</div>
          </td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 44%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div style="text-align: center;">/s/ Marshall H. Bridges</div>
          </td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td rowspan="2" style="width: 44%; vertical-align: middle;">
            <div style="text-align: center;">Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)</div>
          </td>
          <td style="width: 2.74%; vertical-align: top;">&#160;</td>
          <td style="width: 25%; vertical-align: top;">
            <div style="text-align: center;">August 20, 2024</div>
          </td>
        </tr>
        <tr>
          <td style="width: 25.09%; vertical-align: top;">
            <div style="text-align: center;">Marshall H. Bridges</div>
          </td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
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{"company-data": {"conformed-name": "HNI CORP", "cik": "0000048287", "assigned-sic": "2522", "organization-name": "04 Manufacturing", "irs-number": "420617510", "state-of-incorporation": "IA", "fiscal-year-end": "1228"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-281662", "film-number": "241225659"}, "business-address": {"street1": "600 EAST SECOND STREET - PO BOX 1109", "city": "MUSCATINE", "state": "IA", "zip": "52761-7109", "phone": "5632727400"}, "mail-address": {"street1": "600 EAST SECOND STREET", "street2": "P O BOX 1109", "city": "MUSCATINE", "state": "IA", "zip": "52761"}, "former-company": [{"former-conformed-name": "HON INDUSTRIES INC", "date-changed": "19920703"}, {"former-conformed-name": "HOME O NIZE CO", "date-changed": "19681001"}]}
As filed with the Securities and Exchange Commission on August 20, 2024
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
HNI CORPORATION
(Exact name of Registrant as specified in its charter)
Iowa
42-0617510
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification Number)
600 East Second Street
P.O. Box 1109
Muscatine, Iowa
52761-0071
(Address of Principal Executive Offices)
(Zip Code)
HNI Corporation Profit Sharing Retirement Plan
(Full title of the plan)
Steven M. Bradford
Senior Vice President, General Counsel and Secretary
HNI Corporation
600 East Second Street
P.O. Box 1109
Muscatine, Iowa 52761-0071
(Name and address of agent for service)
(563) 272-7400
(Telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated
      filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☑
Accelerated filer  ☐
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.  ☐
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.
Plan Information.*
Item 2.
Registrant Information and Employee Plan Annual Information.*
*
The documents containing the information specified in Part I of this registration statement will be sent or given to participants in the HNI Corporation Profit Sharing Retirement Plan (the "Plan"). Such documents are not required to be,
              and are not, filed with the Securities and Exchange Commission (the "SEC"), either as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424 under the Securities Act of 1933, as amended (the
              "Securities Act"). These documents and the documents incorporated by reference pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the
              Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
HNI Corporation (the "Corporation") incorporates by reference herein the following documents filed by it or the Plan with the SEC under Commission File Number 001-14225 pursuant to the Securities Exchange Act of 1934,
      as amended (the "Exchange Act"), other than any portion of such documents or information therein deemed to have been furnished and not filed in accordance with SEC rules:
•
the Corporation's Annual Report on Form
10-K
for the fiscal year ended December 30, 2023 (including those portions of the
              Corporation's Definitive Proxy Statement on
Schedule 14A
filed with the SEC on March 19, 2024 that are incorporated by
              reference into Part III of such Annual Report on Form 10-K);
•
the Corporation's Quarterly Reports on Form 10-Q for the quarterly period ended
March 30, 2024
, and the quarterly period ended
June 29, 2024
;
•
the Corporation's Current Reports on Form 8-K filed with the SEC on
May 20, 2024
, and
June 25, 2024
;
•
the description of the Corporation's common stock contained in the Corporation's registration statement on
Form 8-A
filed by the Corporation with
              the SEC under the Exchange Act on June 12, 1998, as updated by
Exhibit 4.1
to the Corporation's Annual Report on Form 10-K for the
              fiscal year ended December 28, 2019, and including any subsequent amendments or reports filed for the purpose of updating such description; and
•
the Annual Report on Form
11-K
for the HNI Corporation Profit Sharing Retirement Plan for the year ended December 31, 2023 filed with the
              SEC on June 21, 2024.
In addition, all documents filed by the Corporation pursuant to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act (other than, in each case, documents or information therein deemed to have been furnished and not
      filed in accordance with SEC rules, unless specifically incorporated by reference into this registration statement) subsequent to the date hereof and prior to the filing of a post-effective amendment which indicates that all securities offered have
      been sold or which deregisters all securities then remaining unsold shall be deemed to be incorporated by reference herein. All such incorporated documents shall be deemed to be a part of this registration statement from the dates of filing of such
      documents.
2
Any statement contained in a document incorporated or deemed to be incorporated by reference into this registration statement shall be deemed to be modified or superseded for purposes of this registration statement to
      the extent that a statement contained in this registration statement or in any other subsequently filed document which also is or is deemed to be incorporated into this registration statement modifies or supersedes that statement. Any statement so
      modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.
Item 4.
Description of Securities.
Not Applicable.
Item 5.
Interests of Named Experts and Counsel.
The validity of the shares of common stock being offered by this registration statement is being passed upon by the Corporation by Steven M. Bradford, Senior Vice President, General Counsel and Secretary. Mr. Bradford
      participates in the Plan and in other employee benefit plans offered by the Corporation. As of July 31, 2024, Mr. Bradford beneficially owned less than 1% of the outstanding common stock, including common stock he may acquire pursuant to outstanding
      equity awards issued under such employee benefit plans.
Item 6.
Indemnification of Directors and Officers.
The Corporation is subject to the Iowa Business Corporation Act (the "IBCA"), which provides for or permits indemnification of directors and officers in certain situations. The Amended and Restated Articles of
      Incorporation of HNI Corporation, as amended (the "Articles"), provide that no director shall be personally liable to the Corporation or any shareholder for money damages for any action, or failure to take action, except for the following: (i) the
      amount of financial benefit received by a director to which the director is not entitled; (ii) an intentional infliction of harm on the Corporation or its shareholders; (iii) a violation of Section 490.833 of the IBCA, which relates to liability for
      unlawful distributions; or (iv) an intentional violation of criminal law. Although the Articles provide protection from awards for monetary damages for breaches of the duty of care, they do not eliminate the director's duty of care. Accordingly, the
      Articles will not affect the availability of equitable remedies, such as an injunction, based on a director's breach of the duty of care.
The Amended and Restated By-laws of HNI Corporation (the "By-laws"), provide that: (i) a director or an officer of the Corporation will not be liable as a director or an officer to the Corporation or its shareholders
      for any decision to take or not to take action, or any failure to take any action, if the duties of the director or officer are performed in compliance with the respective standards of conduct for directors and officers prescribed in the IBCA; and
      (ii) the Corporation may indemnify a director or officer of the Corporation who is a party to a proceeding against liability incurred by such director or officer in the proceeding to the maximum extent permitted by and in the manner prescribed by the
      IBCA, including the advancement of expenses.
The By-laws further provide that the Corporation may enter into indemnification agreements consistent with the IBCA with each director of the Corporation and with such officers of the Corporation as the Board of
      Directors of the Corporation deems appropriate. The Corporation has entered into agreements with its directors and with certain officers agreeing to indemnify them against certain liabilities to the fullest extent permitted under Iowa law, the
      Articles and the By-laws. The Corporation also has director and officer liability insurance, under which each director and each of certain officers of the Corporation is insured against certain liabilities.
Item 7.
Exemption from Registration Claimed.
Not Applicable.
3
Item 8.
Exhibits
The Corporation herewith files or incorporates by reference the exhibits identified below:
Exhibit
No.
Description
4.1
Amended and Restated Articles of Incorporation of HNI Corporation (incorporated by reference to Exhibit 3.1 to the Corporation's Annual Report on Form 10-K for the year ended January 2, 2010)
4.2
Amended and Restated By-laws of HNI Corporation, effective May 10, 2021 (incorporated by reference to Exhibit 3.1 to the Corporation's Current Report on Form 8-K filed with the SEC on May 11, 2021)
4.3*
HNI Corporation Profit Sharing Retirement Plan, as amended and restated effective January 1, 2022 and as further amended by Amendment 2022-1 dated July 26, 2022, Amendment 2022-2 effective as of January 1, 2022, and Amendment 2023-1 dated
              October 23, 2023
5.1*
Opinion of Steven M. Bradford, Senior Vice President, General Counsel and Secretary
5.2*
Internal Revenue Service determination letter, dated February 3, 2017, relating to the HNI Corporation Profit Sharing Retirement Plan
23.1*
Consent of Steven M. Bradford, Senior Vice President, General Counsel and Secretary (included in Exhibit 5.1)
23.2*
Consent of KPMG, independent registered public accounting firm, relating to the financial statements of the Corporation
23.3*
Consent of FGMK, LLC, independent registered public accounting firm, relating to the financial statements of the HNI Corporation Profit Sharing Retirement Plan
23.4*
Consent of Baker Tilly US, LLP, independent registered public accounting firm, relating to the financial statements of the HNI Corporation Profit Sharing Retirement Plan
24.1*
Power of Attorney (included on the signature page of this registration statement)
107.1*
Calculation of Filing Fee Table
* Filed herewith.
Item 9.
Undertakings
(a)
The undersigned registrant hereby undertakes:
(1)
To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
(i)
To include any prospectus required by section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
          post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities
          offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the
          Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective
          registration statement.
(iii)
To include any material information with respect to the plan of distribution not previously disclosed in the registration statement
          or any material change to such information in the registration statement;
provided
, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained
        in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the registration statement.
4
(2)
That, for the purpose of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be
          deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
          termination of the offering.
(b)
The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each
          filing of the registrant's annual report pursuant to section 13(a) or section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to section 15(d) of the Securities
          Exchange Act of 1934) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed
          to be the initial
bona fide
offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and
          controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed in
          the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant
          in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has
          been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
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SIGNATURES
The Registrant.
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 Muscatine, State of Iowa, on August 20, 2024.
HNI CORPORATION
By:
/s/ Steven M. Bradford
Name:
Steven M. Bradford
Title:
Senior Vice President, General Counsel and Secretary
The Plan.
Pursuant to the requirements of the Securities Act of 1933, the trustees (or other persons who administer the employee benefit plan) have caused this registration
      statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Muscatine, State of Iowa, on August 20, 2024.
HNI CORPORATION PROFIT SHARING RETIREMENT PLAN
By:
/s/ Donna Meade
Name:
Donna Meade
Title:
Member, HNI Corporation Administrative and Fund Committee
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POWER OF ATTORNEY
KNOW ALL BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Jeffrey D. Lorenger, Marshall H. Bridges and Steven M. Bradford his or her true and lawful
      attorney-in-fact, with full power of substitution and re-substitution for him or her and in his or her 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, hereby ratifying and confirming all that said attorney-in-fact or his substitute, each acting alone, 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/ Jeffrey D. Lorenger
Chairman of the Board and President and Chief Executive Officer (Principal Executive Officer)
August 20, 2024
Jeffrey D. Lorenger
/s/ Marshall H. Bridges
Senior Vice President and Chief Financial Officer (Principal Financial Officer and Principal Accounting Officer)
August 20, 2024
Marshall H. Bridges
/s/ Mary A. Bell
Director
August 20, 2024
Mary A. Bell
/s/ Miguel M. Calado
Lead Director
August 20, 2024
Miguel M. Calado
/s/ Dhanusha Sivajee
Director
August 20, 2024
Dhanusha Sivajee
/s/ Cheryl A. Francis
Director
August 20, 2024
Cheryl A. Francis
/s/ Patrick D. Hallinan
Director
August 20, 2024
Patrick D. Hallinan
/s/ John R. Hartnett
Director
August 20, 2024
John R. Hartnett
/s/ Mary K.W. Jones
Director
August 20, 2024
Mary K.W. Jones
/s/ Larry B. Porcellato
Director
August 20, 2024
Larry B. Porcellato
/s/ Abbie J. Smith
Director
August 20, 2024
Abbie J. Smith
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