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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.45pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>As filed
  with the Securities and Exchange Commission on December 4, 2023</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: right"><B>Registration
  No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>SECURITIES
  AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.35pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>Washington,
  D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.75pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.55pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.45pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>THE LOVESAC
  COMPANY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.4pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>(Exact name
  of registrant as specified in its charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>32-0514958</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding-right: -8.3pt; padding-bottom: 0.55pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(State or other jurisdiction of incorporation or organization)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center; padding-right: -8.3pt; padding-bottom: 0.55pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(I.R.S. Employer<BR>
   Identification Number)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>Two Landmark Square, Suite 300 <BR>
  Stamford, Connecticut</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; width: 49%"><FONT STYLE="font-size: 10pt"><B>06901</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of principal executive offices)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.45pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>THE LOVESAC
  COMPANY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.95pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>SECOND AMENDED
  AND RESTATED 2017 EQUITY INCENTIVE PLAN, AS AMENDED</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.7pt 0pt 71pt; text-align: center; text-indent: -0.5pt">(Full title
  of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.7pt 0pt 71pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.15pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>Megan C.
  Preneta</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.35pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>Vice President,
  General Counsel and Secretary</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.7pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>The Lovesac
  Company</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.7pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>Two Landmark
  Square, Suite 300</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.7pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>Stamford,
  Connecticut 06901</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.15pt 0pt 71pt; text-align: center; text-indent: -0.5pt">(Name and address
  of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.15pt 0pt 71pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.6pt 0pt 0.5pt; text-align: center; text-indent: -0.5pt"><B>(888) 636-1223</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.1pt 0pt 71pt; text-align: center; text-indent: -0.5pt">(Telephone number,
  including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.1pt 0pt 71pt; text-align: center; text-indent: -0.5pt">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin: 0pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 77.1pt 0pt 71pt; text-align: center; text-indent: -0.5pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.9in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center"><I>Copies to:</I></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 30%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Doreen E. Lilienfeld</B></FONT></TD>
      <TD STYLE="width: 40%">&nbsp;</TD>
      <TD STYLE="text-align: center; width: 30%">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Keith Siegner</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Shearman &amp; Sterling LLP</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>The Lovesac Company</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>599 Lexington Avenue</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Two Landmark Square, Suite 300</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>New York, NY&nbsp;&nbsp;10022</B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>Stamford, CT&nbsp;&nbsp;06901</B></FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(212) 848-7171 </B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B>(888) 636-1223</B></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">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 definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller
  reporting company,&rdquo; and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR>
      <TD STYLE="vertical-align: top; width: 20%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; width: 4%; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 42%">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 22%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; width: 12%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">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-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt"></P>
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>EXPLANATORY NOTE</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="background-color: white">The Lovesac
  Company (the &ldquo;</FONT><U>Registrant</U><FONT STYLE="background-color: white">&rdquo;) is filing this registration statement on Form
  S-8 pursuant to and in accordance with General Instruction E of Form S-8 to register </FONT>225,000 <FONT STYLE="background-color: white">additional
  shares of its common stock, par value $0.00001 per share (&ldquo;</FONT><U>Common Stock</U><FONT STYLE="background-color: white">&rdquo;),
  for issuance under The Lovesac Company Second Amended and Restated 2017 Equity Incentive Plan, as amended (the &ldquo;</FONT><U>Plan</U><FONT STYLE="background-color: white">&rdquo;).
  The Registrant first registered the offer and sale of </FONT>1,066,740 <FONT STYLE="background-color: white">shares of Common Stock in
  connection with the Plan on its registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000121390019012877/fs8060519_lovesac.htm">Form S-8</A> (File No. </FONT>333-232674) <FONT STYLE="background-color: white">filed
  with the Securities and Exchange Commission (the &ldquo;</FONT><U>Commission</U><FONT STYLE="background-color: white">&rdquo;) on July
  16, 2019, an additional </FONT>1,038,149 shares of Common Stock in connection with the Plan on its registration statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000121390020026271/ea126747-s8_thelovesac.htm">Form S-8</A>
  (File No. 333-248755) on September 11, 2020, and an additional 550,000 shares of Common Stock in connection with the Plan on its registration
  statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000162828022018738/s8equityplan060222.htm">Form S-8</A> (File No. 333-248755) on July 8, 2022 (collectively, the &ldquo;<U>Prior Registration Statements</U>&rdquo;)<FONT STYLE="background-color: white">.
  </FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In accordance with <FONT STYLE="background-color: white">General
  Instruction E of Form</FONT> S-8, the contents of the Prior Registration Statements are hereby incorporated by reference. Only those items
  of Form S-8 containing new information not contained in the Prior Registration Statements are presented herein.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify"><B>Item 3. Incorporation of Documents
  by Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">The following documents filed with the
  U.S. Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to the Securities Exchange Act of 1934, as amended (the
  &ldquo;Exchange Act&rdquo;), are incorporated into this Registration Statement by reference:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">(a) The Registrant&rsquo;s Annual Report
  on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1701758/000162828023040367/love-20230129.htm" STYLE="-sec-extract: exhibit">Form 10-K/A</A> for the fiscal year ended January 29, 2023, filed with the Commission on November 30, 2023;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">(b) The Registrant&rsquo;s Quarterly
  Report on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1701758/000162828023040368/love-20230430.htm" STYLE="-sec-extract: exhibit">Form 10-Q/A</A> for the quarterly period ended April 30, 2023, filed with the Commission on November 30, 2023;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">(c) The Registrant&rsquo;s Quarterly
  Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000162828023036551/love-20230730.htm">Form 10-Q</A> for the quarterly period ended July 30, 2023, filed with the Commission on November 3, 2023;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">(d) All other reports filed pursuant
  to Section 13(a) or 15(d) of the Exchange Act since January 29, 2023; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">(e) The description of the Registrant&rsquo;s
  Common Stock contained in the Company&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000121390018008126/f8a12b0618_thelovesac.htm">Form 8-A</A> (File No. 001-38555) filed with the Commission on June
  25, 2018, pursuant to Section 12(b) of the Exchange Act, including any amendment or report filed for the purpose of updating such description.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">All documents filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to
  the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities
  remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date
  of filing of such documents, except as to documents or information deemed to have been furnished and not filed in accordance with the
  rules of the Commission. Unless expressly incorporated into this Registration Statement, a report deemed to be furnished but not filed
  on Form 8-K prior or subsequent to the date hereof shall not be incorporated by reference into this Registration Statement. Any statement
  contained in document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be
  incorporated by reference herein modifies or supersedes such statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5pt; text-indent: -0.5pt"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5pt; text-indent: -0.5pt"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5pt; text-indent: -0.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0.7pt; text-align: justify">The following Exhibits are filed
  as part of this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 10%"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 89%"><FONT STYLE="font-size: 10pt">&nbsp;<B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 1.15pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 1.15pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000162828023020672/exhibit101to2023annualmeet.htm">The Lovesac Company Second Amended and Restated 2017 Equity Incentive Plan (filed as Exhibit 10.1 to Registrant&rsquo;s Form 10-Q filed on June 8, 2022 and incorporated herein by reference), as amended by Amendment No. 1 to the Second Amended and Restated 2017 Equity Incentive Plan (filed as Exhibit 10.1 to Registrant&rsquo;s Form 8-K filed June 2, 2023 and incorporated herein by reference)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000121390021031240/ea142262ex3-1_thelovesac.htm" STYLE="-sec-extract: exhibit">Amended and Restated Certificate of Incorporation (filed as Exhibit 3.1 to the Registrant&rsquo;s Form 8-K filed on June 7, 2021 and incorporated herein by reference)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 12pt"></FONT><FONT STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/1701758/000162828023040449/ex32amendedandrestatedby.htm">Amended and Restated By-Laws (filed as Exhibit 3.2 to the Registrant&rsquo;s Form 8-K filed on December 1, 2023 and incorporated herein by reference)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><U><A HREF="ea189469ex5-1_lovesac.htm">Opinion of Shearman &amp; Sterling LLP</A></U></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="ea189469ex23-1_lovesac.htm">Consent of Deloitte &amp; Touche LLP, Independent Registered Public Accounting Firm</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="ea189469ex23-2_lovesac.htm">Consent of Marcum LLP, Independent Registered Public Accounting Firm</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">23.3*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="ea189469ex5-1_lovesac.htm">Consent
  of Shearman &amp; Sterling LLP (included as part of the Opinion filed as Exhibit 5.1)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="#a_002">Power of Attorney (included on the signature page of this Registration Statement)</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="padding-top: 2.65pt; padding-bottom: 1.5pt"><FONT STYLE="font-size: 10pt"><A HREF="ea189469ex-fee_lovesac.htm">Filing Fee Table</A></FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5pt; text-indent: -0.5pt">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt">Pursuant to the requirements
  of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Milford, State of Connecticut, on December 4, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt"><B>THE LOVESAC COMPANY</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By: </FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Megan C. Preneta</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Megan C. Preneta</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Vice President, General Counsel and Secretary</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: -0.5pt">&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.7pt; text-align: center"><B><A NAME="a_002"></A>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27pt">Each person whose signature
  appears below constitutes and appoints Keith Siegner and Megan C. Preneta, each of them severally, his or her true and lawful attorneys-in-fact
  and agents, each of whom may act alone, with full power of substitution and resubstitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement
  on Form S-8, and to sign any related registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to file the same, with all exhibits thereto, and
  other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents,
  and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about
  the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that
  said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done
  by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.4in; text-indent: 27pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: 27pt">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 December
  4, 2023.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.4pt 0pt 0; text-align: justify; text-indent: 27pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 50%"><FONT STYLE="font-size: 10pt">/s/ Shawn Nelson</FONT></TD>
      <TD STYLE="width: 50%; text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Shawn Nelson</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Keith Siegner</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Keith Siegner</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Executive Vice President and </FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">(Principal Financial Officer and </FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Principal Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Andrew Heyer</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Andrew Heyer</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Chairman and Director</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ John Grafer</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">John Grafer</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Jack Krause</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Jack Krause</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Sharon M. Leite</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Sharon M. Leite</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Walter McLallen</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Walter McLallen</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Vineet Mehra</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Vineet Mehra</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Shirley Romig</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Shirley Romig</FONT></TD>
      <TD>&nbsp;</TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 7.55pt 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="margin: 0">&nbsp;</P>
  
  <P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">II-3</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="margin: 0"></P>
  
  </BODY>
  </HTML>
metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea189469-s8_lovesac.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 38963}]
metadata_filer: {"company-data": {"conformed-name": "Lovesac Co", "cik": "0001701758", "assigned-sic": "5712", "irs-number": "320514958", "state-of-incorporation": "DE", "fiscal-year-end": "0204"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-275884", "film-number": "231464131"}, "business-address": {"street1": "TWO LANDMARK SQUARE, SUITE 300", "city": "STAMFORD", "state": "CT", "zip": "06901", "phone": "203-817-2279"}, "mail-address": {"street1": "TWO LANDMARK SQUARE, SUITE 300", "city": "STAMFORD", "state": "CT", "zip": "06901"}}
text: As filed
  with the Securities and Exchange Commission on December 4, 2023
  Registration
  No. 333-
  UNITED STATES
  SECURITIES
  AND EXCHANGE COMMISSION
  Washington,
  D.C. 20549
  FORM S-8
  REGISTRATION
  STATEMENT UNDER THE SECURITIES ACT OF 1933
  THE LOVESAC
  COMPANY
  (Exact name
  of registrant as specified in its charter)
  Delaware
  32-0514958
  (State or other jurisdiction of incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  Two Landmark Square, Suite 300
  Stamford, Connecticut
  06901
  (Address of principal executive offices)
  (Zip Code)
  THE LOVESAC
  COMPANY
  SECOND AMENDED
  AND RESTATED 2017 EQUITY INCENTIVE PLAN, AS AMENDED
  (Full title
  of the plan)
  Megan C.
  Preneta
  Vice President,
  General Counsel and Secretary
  The Lovesac
  Company
  Two Landmark
  Square, Suite 300
  Stamford,
  Connecticut 06901
  (Name and address
  of agent for service)
  (888) 636-1223
  (Telephone number,
  including area code, of agent for service)
  Copies to:
  Doreen E. Lilienfeld
  Keith Siegner
  Shearman & Sterling LLP
  The Lovesac Company
  599 Lexington Avenue
  Two Landmark Square, Suite 300
  New York, NY  10022
  Stamford, CT  06901
  (212) 848-7171
  (888) 636-1223
  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 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 to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  The Lovesac
  Company (the "
  Registrant
  ") is filing this registration statement on Form
  S-8 pursuant to and in accordance with General Instruction E of Form S-8 to register
  225,000
  additional
  shares of its common stock, par value $0.00001 per share ("
  Common Stock
  "),
  for issuance under The Lovesac Company Second Amended and Restated 2017 Equity Incentive Plan, as amended (the "
  Plan
  ").
  The Registrant first registered the offer and sale of
  1,066,740
  shares of Common Stock in
  connection with the Plan on its registration statement on
  Form S-8
  (File No.
  333-232674)
  filed
  with the Securities and Exchange Commission (the "
  Commission
  ") on July
  16, 2019, an additional
  1,038,149 shares of Common Stock in connection with the Plan on its registration statement on
  Form S-8
  (File No. 333-248755) on September 11, 2020, and an additional 550,000 shares of Common Stock in connection with the Plan on its registration
  statement on
  Form S-8
  (File No. 333-248755) on July 8, 2022 (collectively, the "
  Prior Registration Statements
  ")
  .
  In accordance with
  General
  Instruction E of Form
  S-8, the contents of the Prior Registration Statements are hereby incorporated by reference. Only those items
  of Form S-8 containing new information not contained in the Prior Registration Statements are presented herein.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents
  by Reference.
  The following documents filed with the
  U.S. Securities and Exchange Commission (the "Commission") pursuant to the Securities Exchange Act of 1934, as amended (the
  "Exchange Act"), are incorporated into this Registration Statement by reference:
  (a) The Registrant's Annual Report
  on
  Form 10-K/A
  for the fiscal year ended January 29, 2023, filed with the Commission on November 30, 2023;
  (b) The Registrant's Quarterly
  Report on
  Form 10-Q/A
  for the quarterly period ended April 30, 2023, filed with the Commission on November 30, 2023;
  (c) The Registrant's Quarterly
  Report on
  Form 10-Q
  for the quarterly period ended July 30, 2023, filed with the Commission on November 3, 2023;
  (d) All other reports filed pursuant
  to Section 13(a) or 15(d) of the Exchange Act since January 29, 2023; and
  (e) The description of the Registrant's
  Common Stock contained in the Company's Registration Statement on
  Form 8-A
  (File No. 001-38555) filed with the Commission on June
  25, 2018, pursuant to Section 12(b) of the Exchange Act, including any amendment or report filed for the purpose of updating such description.
  All documents filed by the Registrant
  pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the date of this Registration Statement and prior to
  the filing of a post-effective amendment that indicates that all securities offered have been sold or that deregisters all securities
  remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a part hereof from the date
  of filing of such documents, except as to documents or information deemed to have been furnished and not filed in accordance with the
  rules of the Commission. Unless expressly incorporated into this Registration Statement, a report deemed to be furnished but not filed
  on Form 8-K prior or subsequent to the date hereof shall not be incorporated by reference into this Registration Statement. Any statement
  contained in document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is deemed to be
  incorporated by reference herein modifies or supersedes such statement.
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  1
  Item 8. Exhibits.
  The following Exhibits are filed
  as part of this Registration Statement:
  Exhibit No.
  Description
  4.1
  The Lovesac Company Second Amended and Restated 2017 Equity Incentive Plan (filed as Exhibit 10.1 to Registrant's Form 10-Q filed on June 8, 2022 and incorporated herein by reference), as amended by Amendment No. 1 to the Second Amended and Restated 2017 Equity Incentive Plan (filed as Exhibit 10.1 to Registrant's Form 8-K filed June 2, 2023 and incorporated herein by reference)
  4.2
  Amended and Restated Certificate of Incorporation (filed as Exhibit 3.1 to the Registrant's Form 8-K filed on June 7, 2021 and incorporated herein by reference)
  4.3
  Amended and Restated By-Laws (filed as Exhibit 3.2 to the Registrant's Form 8-K filed on December 1, 2023 and incorporated herein by reference)
  5.1*
  Opinion of Shearman & Sterling LLP
  23.1*
  Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm
  23.2*
  Consent of Marcum LLP, Independent Registered Public Accounting Firm
  23.3*
  Consent
  of Shearman & Sterling LLP (included as part of the Opinion filed as Exhibit 5.1)
  24.1*
  Power of Attorney (included on the signature page of this Registration Statement)
  107*
  Filing Fee Table
  *
  Filed herewith.
  II-
  2
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
  requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Milford, State of Connecticut, on December 4, 2023.
  THE LOVESAC COMPANY
  By:
  /s/ Megan C. Preneta
  Name:
  Megan C. Preneta
  Title:
  Vice President, General Counsel and Secretary
  POWER OF ATTORNEY
  Each person whose signature
  appears below constitutes and appoints Keith Siegner and Megan C. Preneta, each of them severally, his or her true and lawful attorneys-in-fact
  and agents, each of whom may act alone, with full power of substitution and resubstitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement
  on Form S-8, and to sign any related registration statement that is to be effective upon filing pursuant to Rule 462(b) promulgated under
  the Securities Act of 1933, as amended, and all post-effective amendments thereto, and to file the same, with all exhibits thereto, and
  other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents,
  and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about
  the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that
  said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully 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 December
  4, 2023.
  /s/ Shawn Nelson
  Shawn Nelson
  Chief Executive Officer and Director
  (Principal Executive Officer)
  /s/ Keith Siegner
  Keith Siegner
  Executive Vice President and
  Chief Financial Officer
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Andrew Heyer
  Andrew Heyer
  Chairman and Director
  /s/ John Grafer
  John Grafer
  Director
  /s/ Jack Krause
  Jack Krause
  Director
  /s/ Sharon M. Leite
  Sharon M. Leite
  Director
  /s/ Walter McLallen
  Walter McLallen
  Director
  /s/ Vineet Mehra
  Vineet Mehra
  Director
  /s/ Shirley Romig
  Shirley Romig
  Director
  II-3