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    <div style="text-align: center; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; font-weight: bold;">As filed with the Securities and Exchange Commission on August 9, 2019.</div>
    <div style="text-align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Registration No.</font></div>
    <div style="text-align: center;"><font style="font-size: 18pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Washington, DC 20549</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 18pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">FORM S-8</font></div>
    <div style="text-align: center;"><font style="font-size: 18pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">REGISTRATION STATEMENT</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; font-style: italic; color: #000000;">UNDER</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; font-style: italic; color: #000000;">THE SECURITIES ACT OF 1933</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; font-style: italic; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-family: 'Times New Roman', serif; font-size: 24pt; font-weight: bold; color: #000000;">TURTLE BEACH CORPORATION</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Exact name of Registrant as specified in its charter)</font></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z4819d8e998174fa6806fda29c0431d92" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 32%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 34%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 31.78%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32%; vertical-align: bottom;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Nevada</font></div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 34%; vertical-align: bottom;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">11011 Via Frontera, Suite A/B</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">San Diego, California 92127</font></div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 31.78%; vertical-align: bottom;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">27-2767540</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 32%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(State of Incorporation)</font></div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 34%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Address of principal executive offices)</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Zip Code)</font></div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 31.78%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(I.R.S. Employer</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Identification No.)</font></div>
          </td>
        </tr>

    </table>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">TURTLE BEACH CORPORATION</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">2013 STOCK-BASED INCENTIVE COMPENSATION PLAN (AS AMENDED)</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Full Title of the Plan)</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">John T. Hanson</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Chief Financial Officer</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Turtle Beach Corporation</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">11011 Via Frontera, Suite A/B</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">San Diego, California 92127</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Name and Address of Agent for Service)</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(888) 496-8001</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(Telephone Number, Including Area Code, of Agent for Service)</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">With a Copy to:<br>
        <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Tony Chan</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Morgan Lewis &amp; Bockius LLP</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">1111 Pennsylvania Ave, NW</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Washington, DC 20004</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">(202) 739-3000</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
        reporting company. See the definitions of <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>large accelerated filer,<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;
          color: #000000;">&#8221;</font>&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>accelerated filer,<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>&#160;<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>smaller reporting company<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font> and <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>emerging growth company<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font> in Rule 12b-2 under the
        Exchange Act.</font></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z7d78984600254cbab4f1fdd2a24e5a5e" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 15.74%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 58.24%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 19.43%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.88%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.74%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Large accelerated filer</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 58.24%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9744;</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 19.43%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Accelerated filer</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.88%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9746;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 15.74%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 59.48%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 20.66%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 4.12%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.74%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Non-accelerated filer</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 58.24%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9744;</font> (Do not check if a smaller reporting
                company)</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 19.43%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Smaller reporting company</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.88%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9746;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 15.74%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 59.48%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 20.66%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 4.12%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.74%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 58.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 19.43%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Emerging growth company</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.88%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9744;</font></div>
          </td>
        </tr>

    </table>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">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 to Section 7(a)(2)(B) of the Securities Act. <font style="font-size: 10pt; font-family: 'Segoe UI Symbol', sans-serif; color: #000000;">&#9744;</font></font></div>
    <div id="DSPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div id="DSPFPageBreak" style="page-break-after: always;">
        <hr style="border-width: 0px; clear: both; margin: 4px 0px; width: 100%; height: 2px; color: #000000; background-color: #000000;" noshade="noshade"></div>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">CALCULATION OF REGISTRATION FEE</font></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z5026d218c98e44179d677fbfbfa10fb6" cellpadding="0" cellspacing="0">

        <tr>
          <td colspan="11" style="width: 100%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td colspan="3" style="width: 43.54%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Title Of Securities</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">To Be Registered</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Amount</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">To Be</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Registered (1)</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Proposed</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Maximum</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Offering</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Price Per Share</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 13.46%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Proposed</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Maximum</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Aggregate</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Offering Price</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.69%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Amount Of</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Registration Fee</font></div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="width: 43.54%; vertical-align: top; border-top: #000000 1px solid;">
            <div style="text-align: left; text-indent: -10pt; margin-left: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Common Stock, par value $0.001 per share</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">1,439,853</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$ 9.68(2)</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 13.46%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$13,937,777.04 (2)</font></div>
          </td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.69%; vertical-align: bottom; border-top: #000000 1px solid;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">$1,689.26</font></div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="width: 43.54%; vertical-align: top; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.68%; vertical-align: bottom; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 13.46%; vertical-align: bottom; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 1.24%; vertical-align: bottom; border-left: #000000 1px solid; border-top: #000000 1px solid;">&#160;</td>
          <td style="width: 12.69%; vertical-align: bottom; border-top: #000000 1px solid;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 3.48%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(1)</font></div>
          </td>
          <td colspan="10" style="width: 96.52%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">This Registration Statement relates to 1,439,853 shares of common stock, par value $0.001 per share (<font style="font-size: 10pt;
                  font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Common Stock<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>), of Turtle Beach Corporation (the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Registrant<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>) not previously registered and
                available for issuance under the Registrant<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8217;</font>s 2013 Stock-Based Incentive Compensation Plan (as amended, the <font style="font-size: 10pt;
                  font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Plan<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>) pursuant to amendments to the Plan approved by the
                shareholders of the Registrant on June 14, 2019. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Securities Act<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>), this registration statement shall also cover any additional shares of Common Stock that become issuable under the Plan pursuant to this
                registration statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration and which results in an increase in the number of outstanding shares of
                Common Stock.</font></div>
          </td>
        </tr>
        <tr>
          <td colspan="2" style="width: 3.59%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">(2)</font></div>
          </td>
          <td colspan="9" style="width: 96.41%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Proposed Maximum Offering Price Per Share and Proposed Maximum Aggregate Offering Price have been calculated solely for purposes of
                determining the registration fee for this offering under Rule 457(c) and (h) under the Securities Act on the basis of the average of the $9.93 (high) and $9.42 (low) sale price of the Registrant's Common Stock as reported on the Nasdaq on
                August 5, 2019, which date is within five business days prior to filing this Registration Statement.</font></div>
          </td>
        </tr>

    </table>
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    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">EXPLANATORY NOTE</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">On June 14, 2019, the holders of more than a majority of the outstanding shares of common stock, par value $0.001 per share (the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Common Stock<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>), of Turtle Beach Corporation (the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Registrant<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>) approved an amendment to the 2013
        Stock-Based Incentive Compensation Plan of the Registrant (as amended from time to time, the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Plan<font style="font-size: 10pt; font-family: 'Times
          New Roman', Times, serif; color: #000000;">&#8221;</font>) that increased the number of shares available for issuance under the Plan by 1,439,853 shares of Common Stock (the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;
          color: #000000;">&#8220;</font>Additional Shares<font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8221;</font>). This Registration Statement on Form S-8 registers those Additional Shares to be offered or sold to
        participants under the Plan, but does not increase the number of shares of Common Stock available for issuance under the Plan.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">On April 2, 2019 the Registrant registered 2,300,000 shares of its Common Stock to be offered or sold to participants under the Plan pursuant to
        its Registration Statement on Form S-8 (File No. 333-230691) and on February 18, 2014, the Registrant registered 1,977,696 shares of its Common Stock to be offered or sold to participants under the Plan pursuant to its Registration Statement on
        Form S-8 (File No. 333-193982) (collectively, the <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; color: #000000;">&#8220;</font>Previous Registration Statements<font style="font-size: 10pt; font-family: 'Times New Roman',
          Times, serif; color: #000000;">&#8221;</font>).</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">All of the share and per share amounts presented herein give effect to the Company<font style="font-size: 10pt; font-family: 'Times New Roman',
          Times, serif; color: #000000;">&#8217;</font>s 1-for-4 reverse stock split, which was effective April 6, 2018.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
    </font>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">PART I</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Information required in Part I of Form S-8 to be contained in a prospectus meeting the requirements of Section 10(a) of the Securities Act is
        not required to be filed with the Securities and Exchange Commission (the &#8220;Commission&#8221;) and is omitted from this Registration Statement in accordance with the explanatory note to Part I of Form S-8 and Rule 428 under the Securities Act. The
        documents containing the information specified in Part I of Form S-8 will be sent or given to directors, officers, employees and consultants as specified by Rule 428(b)(1) under the Securities Act.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
    </font>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">PART II</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div>
    <br>
    <div style="text-align: left;">
      <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Item 3.&#160;&#160;&#160; </font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight:
          bold; color: #000000;">Incorporation of Documents by Reference.</font></div>
    </div>
    <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
    </font>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">The Registrant is registering additional securities under the Plan covered hereby for which the Previous Registration Statements are currently
        effective. This registration statement is filed solely to register the Additional Shares for issuance under the Plan. Pursuant to General Instruction E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the
        Previous Registration Statements, including periodic reports that the Company filed with the Commission pursuant to the Securities Exchange Act of 1934 after the filing of the Previous Registration Statements.</font></div>
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    </div>
    <div><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Item 8.&#160;&#160;&#160; </font><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Exhibits.</font></div>
    <div><br>
    </div>
    <font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">See Exhibit Index.</font>
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">EXHIBIT INDEX</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <table style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z66282d3fdee840fa98b225be85a85dc9" border="0" cellpadding="0" cellspacing="0">

        <tr>
          <td style="width: 6%; vertical-align: bottom; border-bottom: 1px double;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Exhibit Number</font></div>
            </div>
          </td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="width: 91%; vertical-align: bottom; border-bottom: 1px double;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">Description</font></div>
            </div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000101968713002865/pamt_8k-ex9901.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.1*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000101968713002865/pamt_8k-ex9901.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt;
                    font-family: 'Times New Roman', Times, serif;">Stockholder Agreement, dated August 5, 2013, by and among Turtle Beach Corporation and certain of the Company&#8217;s shareholders (incorporated by reference to Exhibit 99.1 to the Registrant&#8217;s
                    Current Report on Form 8-K filed with the Commission on August 5, 2013).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312514265662/d755332dex102.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.2*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312514265662/d755332dex102.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family:
                    'Times New Roman', Times, serif;">Amendment No. 1 to the Stockholder Agreement, dated July 10, 2014, by and among the Company and the shareholders party thereto (incorporated by reference to Exhibit 10.2 to the Registrant&#8217;s Current
                    Report on Form 8-K filed with the Commission on July 10, 2014).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000101968710002738/parametric_ex401.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.3*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000101968710002738/parametric_ex401.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt;
                    font-family: 'Times New Roman', Times, serif;">Form of Turtle Beach Corporation stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Form 10/A filed with the Commission on July 27, 2010.)</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312518138990/d483126dex41.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.4*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312518138990/d483126dex41.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family:
                    'Times New Roman', Times, serif;">Form of Warrant (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Current Report on Form 8-K&#160; filed with the Commission on April 27, 2018).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312518138990/d483126dex42.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.5*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000119312518138990/d483126dex42.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family:
                    'Times New Roman', Times, serif;">Registration Rights Agreement, dated April 23, 2018, by and among the Company and the investors named therein (incorporated by reference to Exhibit 4.2 to the Registrant&#8217;s Current Report on Form 8-K
                    filed with the Commission on April 27, 2018).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000149376119000025/exhibit41-amendmenttowarra.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">4.5*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000149376119000025/exhibit41-amendmenttowarra.htm"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Amendment to Pre-Funded Common Stock Purchase of Warrants, dated as of March 30, 2019, by and between the Company and the Special Situations Funds (incorporated by
                    reference to Exhibit 4.1 to the Registrant&#8217;s Current Report on Form 8-K filed with the Commission on April 3, 2019).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td colspan="3" style="vertical-align: top; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit5-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">5.1</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit5-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New
                    Roman', Times, serif;">Opinion of Snell &amp; Wilmer, L.L.P. (filed herewith).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000156459019031048/hear-ex103_329.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">10.1*</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="http://www.sec.gov/Archives/edgar/data/1493761/000156459019031048/hear-ex103_329.htm"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-size: 10pt;
                    font-family: 'Times New Roman', Times, serif;">Amended and Restated Turtle Beach Corporation 2013 Stock Based Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registrant&#8217;s Quarterly Report on
                    Form 10-Q filed with the Commission on August 9, 2019)</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit23-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">23.1</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit23-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New
                    Roman', Times, serif;">Consent of BDO USA, LLP (filed herewith).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit5-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">23.2</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="exhibit5-1.htm"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New
                    Roman', Times, serif;">Consent of Snell &amp; Wilmer L.L.P. (included in Exhibit 5.1 filed herewith).</font></font></a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
          <td colspan="2" style="vertical-align: middle; color: rgb(0, 0, 0);">&#160;</td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="#poa"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">24.1</font></a></div>
          </td>
          <td style="width: 3%; vertical-align: bottom; color: rgb(0, 0, 0);">&#160;</td>
          <td style="width: 91%; vertical-align: top; color: rgb(0, 0, 0);">
            <div style="text-align: left;"><a href="#poa"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Power of Attorney (contained on signature
                    page hereto).</font></font></a></div>
          </td>
        </tr>

    </table>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">* Previously filed and incorporated herein by reference.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div style="page-break-after:always;" id="DSPFPageBreak">
        <hr style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;" noshade="noshade"></div>
    </div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">SIGNATURES</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
        requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of San Diego, California, on this 9 day of August, 2019.</font></div>
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        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: middle;">&#160;</td>
          <td style="width: 1%; vertical-align: bottom;">&#160;</td>
          <td style="width: 36.19%; vertical-align: middle;">&#160;</td>
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        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Turtle Beach Corporation</font></div>
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        </tr>
        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="vertical-align: middle;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">By:</font></div>
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          <td style="width: 1%; vertical-align: bottom; border-bottom: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 36.19%; vertical-align: top; border-bottom: #000000 1px solid;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">/s/ JUERGEN STARK</font></div>
          </td>
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        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 1%; vertical-align: bottom;">&#160;</td>
          <td style="width: 36.19%; vertical-align: bottom;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Juergen Stark</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 60%; vertical-align: top;">&#160;</td>
          <td style="width: 3%; vertical-align: top;">&#160;</td>
          <td style="width: 1%; vertical-align: bottom;">&#160;</td>
          <td style="width: 36.19%; vertical-align: bottom;">
            <div style="text-align: left; text-indent: -10pt; margin-left: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Chief Executive Officer, President and Director</font></div>
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    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
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    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"><a name="poa"><!--Anchor--></a>POWER OF ATTORNEY</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">KNOW TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Juergen Stark and John T. Hanson,
        each and individually, his or her attorneys-in-fact, with full power of substitution and resubstitution, for him or her in any and all capacities, to sign any or all amendments or post-effective amendments to this Registration Statement and to file
        the same with the Securities and Exchange Commission, granting unto each of such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary in connection with such matters and hereby
        ratifying and confirming all that each such attorney-in-fact, or his agent or substitutes, may do or cause to be done by virtue hereof.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Pursuant to the requirements of the Securities Act, this Registration Statement on Form S-8 has been signed by the following persons in the
        capacities indicated on the dates indicated.</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;"> <br>
      </font></div>
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          <td style="width: 37.35%; vertical-align: bottom; border-bottom: 1px double;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">SIGNATURE</font></div>
            </div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 44.24%; vertical-align: bottom; border-bottom: 1px double;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">TITLE</font></div>
            </div>
          </td>
          <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td style="width: 15.14%; vertical-align: bottom; border-bottom: 1px double;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-weight: bold; color: #000000;">DATE</font></div>
            </div>
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        <tr>
          <td style="width: 37.35%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 45.49%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 17.16%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 37.35%;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">/s/ JUERGEN STARK</font></div>
            </div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 44.24%; vertical-align: top;">
            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Chief Executive Officer, President and Director</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic; color: #000000;">(Principal Executive Officer)</font></div>
          </td>
          <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td style="width: 15.14%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">August 9, 2019</font></div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 37.35%; vertical-align: top; text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">Juergen Stark</font></td>
          <td rowspan="1" style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 15.14%; vertical-align: top;">&#160;</td>
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          <td style="width: 37.35%; vertical-align: middle; text-align: center;">&#160;</td>
          <td colspan="2" style="width: 45.49%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 17.16%; vertical-align: middle;">&#160;</td>
        </tr>
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          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 37.35%;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">/s/ JOHN T. HANSON</font></div>
            </div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 44.24%; vertical-align: top;">
            <div style="text-align: center; text-indent: -10pt; margin-left: 10pt;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Chief Financial Officer, Treasurer and Secretary</font></div>
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif; font-style: italic; color: #000000;">(Principal Financial Officer and Principal Accounting Officer)</font></div>
          </td>
          <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td style="width: 15.14%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">August 9, 2019</font></div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 37.35%; vertical-align: top; text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">John T. Hanson</font></td>
          <td rowspan="1" style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 15.14%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 37.35%; vertical-align: middle; text-align: center;">&#160;</td>
          <td colspan="2" style="width: 45.49%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 17.16%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 37.35%;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">/s/ RONALD DOORNINK</font></div>
            </div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td colspan="1" rowspan="2" style="width: 44.24%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Non-Executive Chairman of the Board and Director</font></div>
          </td>
          <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td style="width: 15.14%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">August 9, 2019</font></div>
          </td>
        </tr>
        <tr>
          <td rowspan="1" style="width: 37.35%; vertical-align: top; text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">Ronald Doornink</font></td>
          <td rowspan="1" style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 15.14%; vertical-align: top;">&#160;</td>
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          <td style="width: 37.35%; vertical-align: middle; text-align: center;">&#160;</td>
          <td colspan="2" style="width: 45.49%; vertical-align: middle;">&#160;</td>
          <td colspan="2" style="width: 17.16%; vertical-align: middle;">&#160;</td>
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          <td style="border-bottom: 1px solid #000000; vertical-align: top; width: 37.35%;">
            <div>
              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">/s/ GREGORY BALLARD</font></div>
            </div>
          </td>
          <td style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td style="width: 44.24%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">Director</font></div>
          </td>
          <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td style="width: 15.14%; vertical-align: top;">
            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">August 9, 2019</font></div>
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          <td rowspan="1" style="width: 37.35%; vertical-align: top; text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">Gregory Ballard</font></td>
          <td rowspan="1" style="width: 1.25%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 44.24%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 2.02%; vertical-align: bottom;">&#160;</td>
          <td rowspan="1" style="width: 15.14%; vertical-align: top;">&#160;</td>
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              <div style="text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">/s/ WILLIAM E. KEITEL</font></div>
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            <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman', Times, serif;">August 9, 2019</font></div>
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          <td rowspan="1" style="width: 37.35%; vertical-align: top; text-align: center;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;">William E. Keitel</font></td>
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          <td rowspan="1" style="width: 44.24%; vertical-align: top;">&#160;</td>
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{"company-data": {"conformed-name": "Turtle Beach Corp", "cik": "0001493761", "assigned-sic": "3669", "irs-number": "272767540", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-233179", "film-number": "191013026"}, "business-address": {"street1": "11011 VIA FRONTERA", "street2": "SUITE A", "city": "SAN DIEGO", "state": "CA", "zip": "92127", "phone": "888-496-8001"}, "mail-address": {"street1": "11011 VIA FRONTERA", "street2": "SUITE A", "city": "SAN DIEGO", "state": "CA", "zip": "92127"}, "former-company": {"former-conformed-name": "Parametric Sound Corp", "date-changed": "20100609"}}
As filed with the Securities and Exchange Commission on August 9, 2019.
Registration No.
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
TURTLE BEACH CORPORATION
(Exact name of Registrant as specified in its charter)
Nevada
11011 Via Frontera, Suite A/B
San Diego, California 92127
27-2767540
(State of Incorporation)
(Address of principal executive offices)
(Zip Code)
(I.R.S. Employer
Identification No.)
TURTLE BEACH CORPORATION
2013 STOCK-BASED INCENTIVE COMPENSATION PLAN (AS AMENDED)
(Full Title of the Plan)
John T. Hanson
Chief Financial Officer
Turtle Beach Corporation
11011 Via Frontera, Suite A/B
San Diego, California 92127
(Name and Address of Agent for Service)
(888) 496-8001
(Telephone Number, Including Area Code, of Agent for Service)
With a Copy to:
Tony Chan
Morgan Lewis & Bockius LLP
1111 Pennsylvania Ave, NW
Washington, DC 20004
(202) 739-3000
Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
        reporting company. See the definitions of
"
large accelerated filer,
"
"
accelerated filer,
"
"
smaller reporting company
"
and
"
emerging growth company
"
in Rule 12b-2 under the
        Exchange Act.
Large accelerated filer
☐
Accelerated filer
☒
Non-accelerated filer
☐
(Do not check if a smaller reporting
                company)
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 to Section 7(a)(2)(B) of the Securities Act.
☐
CALCULATION OF REGISTRATION FEE
Title Of Securities
To Be Registered
Amount
To Be
Registered (1)
Proposed
Maximum
Offering
Price Per Share
Proposed
Maximum
Aggregate
Offering Price
Amount Of
Registration Fee
Common Stock, par value $0.001 per share
1,439,853
$ 9.68(2)
$13,937,777.04 (2)
$1,689.26
(1)
This Registration Statement relates to 1,439,853 shares of common stock, par value $0.001 per share (
"
Common Stock
"
), of Turtle Beach Corporation (the
"
Registrant
"
) not previously registered and
                available for issuance under the Registrant
'
s 2013 Stock-Based Incentive Compensation Plan (as amended, the
"
Plan
"
) pursuant to amendments to the Plan approved by the
                shareholders of the Registrant on June 14, 2019. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the
"
Securities Act
"
), this registration statement shall also cover any additional shares of Common Stock that become issuable under the Plan pursuant to this
                registration statement by reason of any stock dividend, stock split, recapitalization or any other similar transaction effected without the receipt of consideration and which results in an increase in the number of outstanding shares of
                Common Stock.
(2)
The Proposed Maximum Offering Price Per Share and Proposed Maximum Aggregate Offering Price have been calculated solely for purposes of
                determining the registration fee for this offering under Rule 457(c) and (h) under the Securities Act on the basis of the average of the $9.93 (high) and $9.42 (low) sale price of the Registrant's Common Stock as reported on the Nasdaq on
                August 5, 2019, which date is within five business days prior to filing this Registration Statement.
EXPLANATORY NOTE
On June 14, 2019, the holders of more than a majority of the outstanding shares of common stock, par value $0.001 per share (the
"
Common Stock
"
), of Turtle Beach Corporation (the
"
Registrant
"
) approved an amendment to the 2013
        Stock-Based Incentive Compensation Plan of the Registrant (as amended from time to time, the
"
Plan
"
) that increased the number of shares available for issuance under the Plan by 1,439,853 shares of Common Stock (the
"
Additional Shares
"
). This Registration Statement on Form S-8 registers those Additional Shares to be offered or sold to
        participants under the Plan, but does not increase the number of shares of Common Stock available for issuance under the Plan.
On April 2, 2019 the Registrant registered 2,300,000 shares of its Common Stock to be offered or sold to participants under the Plan pursuant to
        its Registration Statement on Form S-8 (File No. 333-230691) and on February 18, 2014, the Registrant registered 1,977,696 shares of its Common Stock to be offered or sold to participants under the Plan pursuant to its Registration Statement on
        Form S-8 (File No. 333-193982) (collectively, the
"
Previous Registration Statements
"
).
All of the share and per share amounts presented herein give effect to the Company
'
s 1-for-4 reverse stock split, which was effective April 6, 2018.
PART I
INFORMATION REQUIRED IN SECTION 10(a) PROSPECTUS
Information required in Part I of Form S-8 to be contained in a prospectus meeting the requirements of Section 10(a) of the Securities Act is
        not required to be filed with the Securities and Exchange Commission (the "Commission") and is omitted from this Registration Statement in accordance with the explanatory note to Part I of Form S-8 and Rule 428 under the Securities Act. The
        documents containing the information specified in Part I of Form S-8 will be sent or given to directors, officers, employees and consultants as specified by Rule 428(b)(1) under the Securities Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference.
The Registrant is registering additional securities under the Plan covered hereby for which the Previous Registration Statements are currently
        effective. This registration statement is filed solely to register the Additional Shares for issuance under the Plan. Pursuant to General Instruction E to Form S-8, this Registration Statement hereby incorporates by reference the contents of the
        Previous Registration Statements, including periodic reports that the Company filed with the Commission pursuant to the Securities Exchange Act of 1934 after the filing of the Previous Registration Statements.
Item 8.
Exhibits.
See Exhibit Index.
EXHIBIT INDEX
Exhibit Number
Description
4.1*
Stockholder Agreement, dated August 5, 2013, by and among Turtle Beach Corporation and certain of the Company's shareholders (incorporated by reference to Exhibit 99.1 to the Registrant's
                    Current Report on Form 8-K filed with the Commission on August 5, 2013).
4.2*
Amendment No. 1 to the Stockholder Agreement, dated July 10, 2014, by and among the Company and the shareholders party thereto (incorporated by reference to Exhibit 10.2 to the Registrant's Current
                    Report on Form 8-K filed with the Commission on July 10, 2014).
4.3*
Form of Turtle Beach Corporation stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant's Form 10/A filed with the Commission on July 27, 2010.)
4.4*
Form of Warrant (incorporated by reference to Exhibit 4.1 to the Registrant's Current Report on Form 8-K  filed with the Commission on April 27, 2018).
4.5*
Registration Rights Agreement, dated April 23, 2018, by and among the Company and the investors named therein (incorporated by reference to Exhibit 4.2 to the Registrant's Current Report on Form 8-K
                    filed with the Commission on April 27, 2018).
4.5*
Amendment to Pre-Funded Common Stock Purchase of Warrants, dated as of March 30, 2019, by and between the Company and the Special Situations Funds (incorporated by
                    reference to Exhibit 4.1 to the Registrant's Current Report on Form 8-K filed with the Commission on April 3, 2019).
5.1
Opinion of Snell & Wilmer, L.L.P. (filed herewith).
10.1*
Amended and Restated Turtle Beach Corporation 2013 Stock Based Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 10.2 to the Registrant's Quarterly Report on
                    Form 10-Q filed with the Commission on August 9, 2019)
23.1
Consent of BDO USA, LLP (filed herewith).
23.2
Consent of Snell & Wilmer L.L.P. (included in Exhibit 5.1 filed herewith).
24.1
Power of Attorney (contained on signature
                    page hereto).
* Previously filed and incorporated herein by reference.
SIGNATURES
Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
        requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the County of San Diego, California, on this 9 day of August, 2019.
Turtle Beach Corporation
By:
/s/ JUERGEN STARK
Juergen Stark
Chief Executive Officer, President and Director
POWER OF ATTORNEY
KNOW TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Juergen Stark and John T. Hanson,
        each and individually, his or her attorneys-in-fact, with full power of substitution and resubstitution, for him or her in any and all capacities, to sign any or all amendments or post-effective amendments to this Registration Statement and to file
        the same with the Securities and Exchange Commission, granting unto each of such attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary in connection with such matters and hereby
        ratifying and confirming all that each such attorney-in-fact, or his agent or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement on Form S-8 has been signed by the following persons in the
        capacities indicated on the dates indicated.
SIGNATURE
TITLE
DATE
/s/ JUERGEN STARK
Chief Executive Officer, President and Director
(Principal Executive Officer)
August 9, 2019
Juergen Stark
/s/ JOHN T. HANSON
Chief Financial Officer, Treasurer and Secretary
(Principal Financial Officer and Principal Accounting Officer)
August 9, 2019
John T. Hanson
/s/ RONALD DOORNINK
Non-Executive Chairman of the Board and Director
August 9, 2019
Ronald Doornink
/s/ GREGORY BALLARD
Director
August 9, 2019
Gregory Ballard
/s/ WILLIAM E. KEITEL
Director
August 9, 2019
William E. Keitel
/s/ ANDREW WOLFE
Director
August 9, 2019
Andrew Wolfe