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      <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on March 7, 2024</div>
      <div>&#160;</div>
    </div>
    <div>
      <div style="text-align: right; font-weight: bold;">Registration No. 333-</div>
      <div>&#160;</div>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">
      <hr align="center" style="border: none; border-bottom: 1px solid black; border-top: 4px solid black; height: 10px; color: #ffffff; background-color: #ffffff; margin-left: auto; margin-right: auto;"><font style="font-size: 14pt;">UNITED STATES</font></div>
    <font style="font-size: 14pt;"> </font>
    <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>&#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 UNDER THE SECURITIES ACT OF 1933</div>
    <div>&#160;</div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">Vivid Seats Inc.</div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" id="z31178237ec564a8ab5bfd7546b65151e" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Delaware</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">86-3355184</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td rowspan="1" colspan="1" style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(IRS Employer Identification No.)</div>
          </td>
        </tr>

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    <div><br>
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          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">24 E. Washington St., Suite 900</div>
            <div style="text-align: center; font-weight: bold;">Chicago, Illinois</div>
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
          </td>
          <td colspan="1" style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">60602</div>
            <div style="text-align: center;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <div style="text-align: center; font-weight: bold;">Vivid Seats Inc. 2021 Incentive Award Plan</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">Stanley Chia</div>
    <div style="text-align: center; font-weight: bold;">Chief Executive Officer</div>
    <div style="text-align: center; font-weight: bold;">24 E. Washington St., Suite 900</div>
    <div style="text-align: center; font-weight: bold;">Chicago, Illinois 60602</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;">(312) 291-9966</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <div>&#160;</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">Copy to:</div>
    <div style="text-align: center; font-weight: bold;">Emily Epstein</div>
    <div style="text-align: center; font-weight: bold;">General Counsel</div>
    <div style="text-align: center; font-weight: bold;">24 E. Washington St., Suite 900</div>
    <div style="text-align: center; font-weight: bold;">Chicago, Illinois 60602</div>
    <div>&#160;</div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the
      definitions of &#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>
    <table cellspacing="0" cellpadding="0" border="0" id="z6ba057b670074a339ebbdadea2c013d0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 22.21%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Large accelerated filer</div>
          </td>
          <td style="width: 1.01%; vertical-align: top;">&#160;</td>
          <td style="width: 25.26%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">&#9744;</div>
          </td>
          <td style="width: 22.22%; vertical-align: top;">&#160;</td>
          <td style="width: 26.26%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Accelerated filer</div>
          </td>
          <td style="width: 1.02%; vertical-align: top;">&#160;</td>
          <td style="width: 2.02%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">&#9746;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.21%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Non-accelerated filer</div>
          </td>
          <td style="width: 1.01%; vertical-align: top;">&#160;</td>
          <td style="width: 25.26%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">&#9744;</div>
          </td>
          <td style="width: 22.22%; vertical-align: top;">&#160;</td>
          <td style="width: 26.26%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Smaller reporting company</div>
          </td>
          <td style="width: 1.02%; vertical-align: top;">&#160;</td>
          <td style="width: 2.02%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 22.21%; vertical-align: top;">&#160;</td>
          <td style="width: 1.01%; vertical-align: top;">&#160;</td>
          <td style="width: 25.26%; vertical-align: top;">&#160;</td>
          <td style="width: 22.22%; vertical-align: top;">&#160;</td>
          <td style="width: 26.26%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Emerging growth company</div>
          </td>
          <td style="width: 1.02%; vertical-align: top;">&#160;</td>
          <td style="width: 2.02%; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">&#9746;</div>
          </td>
        </tr>

    </table>
    <div>&#160;</div>
    <div style="text-align: justify; color: rgb(0, 0, 0);">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
      provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</div>
    <div>&#160;</div>
    <div>
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"> </div>
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    <div style="text-align: center; font-weight: bold;">Explanatory Note</div>
    <div>&#160;</div>
    <div style="text-align: justify;">This Registration Statement on Form S-8 (this &#8220;<u>Registration Statement</u>&#8221;) is filed by Vivid Seats Inc., a Delaware corporation (the &#8220;<u>Company</u>&#8221;), for the purpose of registering an additional 32,668,058 shares
      of its Class A common stock, par value $0.0001 per share (&#8220;<u>Class A Common Stock</u>&#8221;), that may be issued under the Vivid Seats Inc. 2021 Incentive Award Plan, as amended (the &#8220;<u>Plan</u>&#8221;). The additional shares are securities of the same class
      and relate to the same Plan as those registered pursuant to the Company&#8217;s Registration Statement on Form S-8 (File No. 333-260332) filed with the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) on October 18, 2021 (the &#8220;<u>Prior
        Registration Statement</u>&#8221;). In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statement are incorporated by reference herein, and the information required by Part II of Form S-8 is omitted, except as
      supplemented by the information set forth below.</div>
    <div>&#160;</div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div>&#160;</div>
    <div>
      <div>
        <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="zcde9d6662670418f904db654b62090f4" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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

        </table>
      </div>
      <div>&#160;</div>
      <div style="text-align: justify;">The validity of the Class A Common Stock will be passed upon for the Company by Emily Epstein, its General Counsel, who participates in the Plan and owns, or has the right to acquire, a number of shares of Class A
        Common Stock representing less than 1% of the total number of issued and outstanding shares of Class A Common Stock.</div>
      <div>&#160;</div>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" class="DSPFListTable" id="z28bba7d8d2d947d0b50459e63de983b5" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;">

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

      </table>
    </div>
    <div>&#160;</div>
    <div style="text-align: justify; font-style: italic;">(d) Exhibits</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="z7423fb98ba784b00a6c55a8b8f017b20" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td nowrap="nowrap" style="width: 9%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: justify; font-weight: bold;">Exhibit No.</div>
            </div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 90%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>
              <div style="text-align: justify; font-weight: bold;">Description</div>
            </div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1856031/000119312521305506/d216055dex31.htm">4.1</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on October 22, 2021).</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1856031/000119312521305506/d216055dex32.htm">4.2</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>
              <div style="text-align: justify;">Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on October 22, 2021).</div>
            </div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1856031/000095017022008705/seat-ex3_2.htm">4.3</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div>
              <div style="text-align: justify;">First Amendment to the Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Company&#8217;s Quarterly Report on Form 10-Q filed with the Commission on May 10, 2022).</div>
            </div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="ef20022623_ex5-1.htm">5.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Opinion of Emily Epstein, the Company&#8217;s General Counsel.<br>
            </div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="ef20022623_ex23-1.htm">23.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Consent of Deloitte &amp; Touche LLP.</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="ef20022623_ex5-1.htm">23.2*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Consent of Emily Epstein (included in Exhibit 5.1).</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="#SIGNATURESANDPOWEROFATTOR">24.1*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Power of Attorney (included on signature page).</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1856031/000119312521301134/d48086dex991.htm">99.1</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Vivid Seats Inc. 2021 Incentive Award Plan (incorporated by reference to Exhibit 99.1 to the Company&#8217;s Registration Statement on Form S-8 filed with the Commission on October 18, 2021).</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1856031/000114036124006725/ef20020800_ex10-1.htm">99.2</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">First Amendment to Vivid Seats Inc. 2021 Incentive Award Plan (incorporated by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K filed with the Commission on February 9, 2024).</div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 9%; vertical-align: top;">&#160;</td>
          <td rowspan="1" colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 90%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td colspan="1" style="width: 0%; vertical-align: top;">&#160;</td>
          <td style="width: 9%; vertical-align: top;">
            <div style="text-align: justify;"><a href="ef20022623_ex107.htm">107*</a></div>
          </td>
          <td colspan="1" style="width: 1%; vertical-align: top;">&#160;</td>
          <td style="width: 90%; vertical-align: top;">
            <div style="text-align: justify;">Filing Fee Table.</div>
          </td>
        </tr>

    </table>
    <div style="text-align: justify;">&#160;</div>
    <div style="text-align: justify;">* Filed herewith.</div>
    <div>&#160;</div>
    <div></div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
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    </div>
    <div style="text-align: center; font-weight: bold;">SIGNATURES</div>
    <div>&#160;</div>
    <div style="text-align: justify;">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 Chicago, State of Illinois, on March 7, 2024.</div>
    <div>&#160;</div>
    <table cellspacing="0" cellpadding="0" border="0" id="zf278c17b399c4d5e9056e73097322a6a" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="vertical-align: top;" colspan="3">
            <div style="font-weight: bold;">Vivid Seats Inc.</div>
          </td>
        </tr>
        <tr>
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          <td style="width: 3%; vertical-align: top; padding-bottom: 2px;">
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          <td style="width: 42%; vertical-align: top; border-bottom: 2px solid black;">
            <div>/s/ Stanley Chia</div>
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          <td style="width: 5%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
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    <div style="text-align: center; font-weight: bold;"><a name="SIGNATURESANDPOWEROFATTOR"><!--Anchor--></a>SIGNATURES AND POWER OF ATTORNEY</div>
    <div>&#160;</div>
    <div style="text-align: justify;">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Stanley Chia and Lawrence Fey, jointly and severally, his or her attorney-in-fact, with the power of
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    <div>&#160;</div>
    <div style="text-align: justify;">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.</div>
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    <div>
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                <div style="text-align: center; color: #000000;">/s/ Stanley Chia</div>
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              <div style="text-align: center; color: #000000;">Chief Executive Officer and Director</div>
              <div style="text-align: center; color: #000000;">(principal executive officer)</div>
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            <td style="width: 21.04%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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            <td style="width: 21.04%; vertical-align: bottom;">&#160;</td>
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                <div style="text-align: center; color: #000000;">/s/ Lawrence Fey</div>
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              <div style="text-align: center; color: #000000;">Chief Financial Officer</div>
              <div style="text-align: center; color: #000000;">(principal financial officer)</div>
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              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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                <div style="text-align: center; color: #000000;">/s/ Edward Pickus</div>
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            <td rowspan="2" style="width: 53%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">Chief Accounting Officer</div>
              <div style="text-align: center; color: #000000;">(principal accounting officer)</div>
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              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 21.04%; vertical-align: bottom;">&#160;</td>
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            <td style="width: 26%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
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                <div style="text-align: center; color: #000000;">/s/ Mark Anderson</div>
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            <td style="width: 53%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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            <td style="width: 53%; vertical-align: bottom;">&#160;</td>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
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            <td style="width: 26%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
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                <div style="text-align: center; color: #000000;">/s/ David Donnini</div>
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            <td style="width: 53%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom; padding-bottom: 2px;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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          <tr>
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            <td style="width: 53%; vertical-align: bottom;">&#160;</td>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
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            <td style="width: 26%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
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                <div style="text-align: center; color: #000000;">/s/ Todd Boehly</div>
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            <td rowspan="2" style="width: 53%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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              <div style="text-align: center; color: #000000;">Todd Boehly</div>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
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                <div style="text-align: center; color: #000000;">/s/ Jane DeFlorio</div>
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              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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          <tr>
            <td style="width: 26%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">Jane DeFlorio</div>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
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                <div style="text-align: center; color: #000000;">/s/ Craig Dixon</div>
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            <td rowspan="2" style="width: 53%; vertical-align: bottom;">
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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                <div style="text-align: center; color: #000000;">/s/ Tom Ehrhart</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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          <tr>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
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                <div style="text-align: center; color: #000000;">/s/ Julie Masino</div>
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            <td rowspan="2" style="width: 53%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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          <tr>
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              <div style="text-align: center; color: #000000;">Julie Masino</div>
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            <td rowspan="1" style="width: 26%; vertical-align: bottom;">&#160;</td>
            <td rowspan="1" style="width: 53%; vertical-align: bottom;">&#160;</td>
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              <div style="text-align: center; color: #000000;">Director</div>
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            <td rowspan="2" style="width: 21.04%; vertical-align: bottom;">
              <div style="text-align: center; color: #000000;">March 7, 2024</div>
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          <tr>
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              <div style="text-align: center; color: #000000;">Martin Taylor</div>
            </td>
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    <div> <br>
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    <div>&#160;
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[{"type": "S-8", "sequence": "1", "filename": "ef20022623_s8.htm", "description": "S-8", "secsgml_size_bytes": 40935}]
{"company-data": {"conformed-name": "Vivid Seats Inc.", "cik": "0001856031", "assigned-sic": "7990", "organization-name": "07 Trade & Services", "irs-number": "863355184", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-277766", "film-number": "24732088"}, "business-address": {"street1": "24 E. WASHINGTON STREET", "street2": "STE. 900", "city": "CHICAGO", "state": "IL", "zip": "60602", "phone": "312-291-9966"}, "mail-address": {"street1": "24 E. WASHINGTON STREET", "street2": "STE. 900", "city": "CHICAGO", "state": "IL", "zip": "60602"}}
As filed with the Securities and Exchange Commission on March 7, 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
Vivid Seats Inc.
(Exact name of registrant as specified in its charter)
Delaware
86-3355184
(State or other jurisdiction of incorporation or organization)
(IRS Employer Identification No.)
24 E. Washington St., Suite 900
Chicago, Illinois
(Address of Principal Executive Offices)
60602
(Zip Code)
Vivid Seats Inc. 2021 Incentive Award Plan
(Full title of the plan)
Stanley Chia
Chief Executive Officer
24 E. Washington St., Suite 900
Chicago, Illinois 60602
(Name and address of agent for service)
(312) 291-9966
(Telephone number, including area code, of agent for service)
Copy to:
Emily Epstein
General Counsel
24 E. Washington St., Suite 900
Chicago, Illinois 60602
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the
      definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☒
Non-accelerated filer
☐
Smaller reporting company
☐
Emerging growth company
☒
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
      provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
Explanatory Note
This Registration Statement on Form S-8 (this "
Registration Statement
") is filed by Vivid Seats Inc., a Delaware corporation (the "
Company
"), for the purpose of registering an additional 32,668,058 shares
      of its Class A common stock, par value $0.0001 per share ("
Class A Common Stock
"), that may be issued under the Vivid Seats Inc. 2021 Incentive Award Plan, as amended (the "
Plan
"). The additional shares are securities of the same class
      and relate to the same Plan as those registered pursuant to the Company's Registration Statement on Form S-8 (File No. 333-260332) filed with the Securities and Exchange Commission (the "
Commission
") on October 18, 2021 (the "
Prior
        Registration Statement
"). In accordance with General Instruction E of Form S-8, the contents of the Prior Registration Statement are incorporated by reference herein, and the information required by Part II of Form S-8 is omitted, except as
      supplemented by the information set forth below.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 5.
Interests of Named Experts and Counsel.
The validity of the Class A Common Stock will be passed upon for the Company by Emily Epstein, its General Counsel, who participates in the Plan and owns, or has the right to acquire, a number of shares of Class A
        Common Stock representing less than 1% of the total number of issued and outstanding shares of Class A Common Stock.
Item 8.
Exhibits
(d) Exhibits
Exhibit No.
Description
4.1
Amended and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the Commission on October 22, 2021).
4.2
Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Company's Current Report on Form 8-K filed with the Commission on October 22, 2021).
4.3
First Amendment to the Amended and Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Company's Quarterly Report on Form 10-Q filed with the Commission on May 10, 2022).
5.1*
Opinion of Emily Epstein, the Company's General Counsel.
23.1*
Consent of Deloitte & Touche LLP.
23.2*
Consent of Emily Epstein (included in Exhibit 5.1).
24.1*
Power of Attorney (included on signature page).
99.1
Vivid Seats Inc. 2021 Incentive Award Plan (incorporated by reference to Exhibit 99.1 to the Company's Registration Statement on Form S-8 filed with the Commission on October 18, 2021).
99.2
First Amendment to Vivid Seats Inc. 2021 Incentive Award Plan (incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K filed with the Commission on February 9, 2024).
107*
Filing Fee Table.
* Filed herewith.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Chicago, State of Illinois, on March 7, 2024.
Vivid Seats Inc.
By:
/s/ Stanley Chia
Stanley Chia
Chief Executive Officer
SIGNATURES AND POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Stanley Chia and Lawrence Fey, jointly and severally, his or her attorney-in-fact, with the power of
      substitution, for him or her, in any and all capacities, to sign any 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 attorneys-in-fact, or his substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the date indicated.
Signature
Title
Date
/s/ Stanley Chia
Chief Executive Officer and Director
(principal executive officer)
March 7, 2024
Stanley Chia
/s/ Lawrence Fey
Chief Financial Officer
(principal financial officer)
March 7, 2024
Lawrence Fey
/s/ Edward Pickus
Chief Accounting Officer
(principal accounting officer)
March 7, 2024
Edward Pickus
/s/ Mark Anderson
Director
March 7, 2024
Mark Anderson
/s/ David Donnini
Director
March 7, 2024
David Donnini
/s/ Todd Boehly
Director
March 7, 2024
Todd Boehly
/s/ Jane DeFlorio
Director
March 7, 2024
Jane DeFlorio
/s/ Craig Dixon
Director
March 7, 2024
Craig Dixon
/s/ Tom Ehrhart
Director
March 7, 2024
Tom Ehrhart
/s/ Julie Masino
Director
March 7, 2024
Julie Masino
/s/ Martin Taylor
Director
March 7, 2024
Martin Taylor