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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on June 6, 2022</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333- </B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></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; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>UNDER </I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>THE SECURITIES ACT OF 1933</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>Purple Innovation,
  Inc.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Exact Name of Registrant as Specified in Its
  Charter)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 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>
      <TD STYLE="vertical-align: top; width: 50%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; width: 49%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>47-4078206</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(State or Other Jurisdiction of</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Incorporation or Organization)</B></P></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(I.R.S. Employer</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Identification No.)</B></P></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>4100 North Chapel Ridge Road, Suite 200</B></P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Lehi, UT</B></P></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>84043</B></FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Address of Principal Executive Offices)</B></FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>(Zip Code)</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Inducement Restricted Stock Unit Grant Agreement</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Inducement Performance Stock Unit Grant Agreement</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Full Title of the Plan)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Casey McGarvey</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Chief Legal Officer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>4100 North Chapel Ridge Road, Suite 200</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Lehi, UT 84043</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Name and Address of Agent For Service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(801) 756-2600</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(Telephone Number, Including Area Code, of Agent
  For Service)</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><I>Copies to:</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nolan S. Taylor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>David Marx</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>111 South Main Street, Suite 2100</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Salt Lake City, UT 84111</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(801) 933-7360</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of &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 0; text-align: justify">&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: bottom; width: 20%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Large accelerated filer </FONT></TD>
      <TD STYLE="vertical-align: top; width: 1%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="vertical-align: top; width: 52%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 25%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Accelerated filer </FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 2%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer </FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Smaller reporting company </FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: top; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt"><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; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&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; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This Registration Statement on Form S-8 (the
  &ldquo;Registration Statement&rdquo;) is being filed for the purpose of registering (i) 37,715 shares of the Registrant&rsquo;s
  Class A Common Stock, par value $0.0001 per share (&ldquo;Class A Stock&rdquo;) issuable under a previously announced inducement
  restricted share unit (&ldquo;RSU&rdquo;) grant, and (ii) 70,043 of the Registrant&rsquo;s Class A Stock issuable under a
  previously announced inducement performance share unit (&ldquo;PSU&rdquo;) grant, each dated June 6, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 2 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The information called for in Part I of Form S-8
  is not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance with the
  rules and regulations of the Securities and Exchange Commission (the &ldquo;Commission&rdquo;).</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Incorporation of Documents by Reference.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following documents, which have been filed
  with the Commission by the Registrant, pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange
  Act&rdquo;), as applicable, are hereby incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Annual Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022010057/f10k2021_purpleinn.htm">Form 10-K</A> for the year ended December 31, 2021, filed with the Commission on March 1, 2022, as amended by the <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022012967/f10k2021a1_purpleinn.htm">Form 10-K/A</A> filed with the Commission on March 16, 2022.</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Definitive Proxy Statement on <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022017178/ea157426-defa14a_purple.htm">Schedule 14A</A>, filed with the Commission on April 1, 2022.</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Quarterly Report on <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022025186/f10q0322_purpleinnova.htm">Form 10-Q</A> for the quarter ended March 31, 2022, filed with the Commission on May 10, 2022.</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The Registrant&rsquo;s Current Reports on Form 8-K
      filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022014166/ea157233-8k_purpleinn.htm">March
      22, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022014616/ea157311-8k_purpleinn.htm">March 24,
      2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000119312522086777/d215482d8k.htm">March 28, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022019690/ea158419-8k_purple.htm">April
      14, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022023590/ea159235-8k_purple.htm">May 3, 2022</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022027826/ea160194-8k_purple.htm">May
      18, 2022</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1643953/000121390022030659/ea160878-8k_purple.htm" STYLE="-sec-extract: exhibit">June
      1, 2022</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1643953/000121390022031121/ea161090-8k_purple.htm" STYLE="-sec-extract: exhibit">June 3, 2022</A>.</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%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 24px">&nbsp;</TD>
      <TD STYLE="width: 24px; font-size: 10pt"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The description of the Registrant&rsquo;s Class A Stock filed as <A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390021014856/f10k2020ex4-6_purpleinnov.htm">Exhibit 4.6</A> of the Form 10-K for the fiscal year ended December 31, 2020 filed with the Commission on March 11, 2021, and any amendment or report filed with the Commission for the purpose of updating the description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All documents subsequently 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 which indicates that all securities offered hereby have been sold or which deregisters all securities
  then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of the filing of such documents. The Registrant is not, however, incorporating by reference any documents or portions thereof, whether
  specifically listed above or filed in the future, that are not deemed &ldquo;filed&rdquo; with the Commission, including any information
  furnished pursuant to Items 2.02 or 7.01 of Form 8-K or related exhibits furnished pursuant to Item 9.01 of Form 8-K.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement
  to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement. Under no circumstances will any information furnished under Items
  2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Current Report on Form 8-K expressly provides to the contrary.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 4.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Description of Securities.</B></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">Not applicable.</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-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel.</B></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">Not applicable.</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-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers.</B></FONT></P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Section 145 of the Delaware General Corporation
  Law (the &ldquo;DGCL&rdquo;) provides that a corporation may indemnify directors and officers as well as other employees and individuals
  against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by
  such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is made a party
  by reason of such person being or having been a director, officer, employee or agent of the Registrant. The DGCL provides that Section
  145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement, vote of stockholders
  or disinterested directors or otherwise. The Company&rsquo;s Amended and Restated Certificate of Incorporation and Amended and Restated
  Bylaws provide for indemnification of the Company&rsquo;s directors and officers to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Section 102(b)(7) of the DGCL permits a corporation
  to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or
  its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any breach of the director&rsquo;s
  duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or which involve intentional misconduct
  or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases, redemptions or other distributions
  or (4) for any transaction from which the director derived an improper personal benefit. The Company&rsquo;s Amended and Restated Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company maintains standard policies of insurance
  under which coverage is provided (1) to the Company&rsquo;s directors and officers against loss arising from claims made by reason of
  breach of duty or other wrongful act, while acting in their capacity as directors and officers of the Company, and (2) to the Company
  with respect to payments which may be made by the Company to such officers and directors pursuant to any indemnification provision contained
  in the Company&rsquo;s Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws or otherwise as a matter of law.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed.</B></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">Not applicable.</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-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></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: bottom">
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR>
      Number</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390019022138/f10q0919ex3-1_purple.htm"><FONT STYLE="font-size: 10pt">Second Amended
      and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q (File No.
      001-37523) filed with the SEC on November 6, 2019)</FONT></A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390018001442/f8k0218ex3-2_purpleinnova.htm"><FONT STYLE="font-size: 10pt">Amended and
      Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K (File No. 001-37523) filed with the SEC
      on February 8, 2018)</FONT></A></TD></TR>
    <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">4.3</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="https://www.sec.gov/Archives/edgar/data/0001643953/000121390021014856/f10k2020ex3-3_purpleinnovat.htm" STYLE="-sec-extract: exhibit">Amendment No. 1 to the Amended and Restated Bylaws (incorporated by reference into Exhibit 3.3 to the Annual Report on Form 10-K (File No. 001-37523) filed with the SEC on March 11, 2021)</A></TD></TR>
    <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390018001442/f8k0218ex4-1_purpleinnova.htm"><FONT STYLE="font-size: 10pt">Form of Class
      A Common Stock certificate (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K (File No. 001-37523) filed
      with the SEC on February 8, 2018)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex5-1_purple.htm"><FONT STYLE="font-size: 10pt">Opinion of Dorsey &amp; Whitney LLP*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex23-1_purple.htm"><FONT STYLE="font-size: 10pt">Consent of BDO USA, LLP*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex5-1_purple.htm"><FONT STYLE="font-size: 10pt">Consent of Dorsey &amp; Whitney LLP
      (included in Exhibit 5.1 to this Registration Statement)*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="#pos_001"><FONT STYLE="font-size: 10pt">Power of Attorney (included with
      the signatures in Part II of this Registration Statement)*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="http://www.sec.gov/Archives/edgar/data/1643953/000121390022023590/ea159235ex10-1_purple.htm"><FONT STYLE="font-size: 10pt">Offer Letter, dated as of April 29,
      2022, signed by Eric Haynor (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K (File No. 001-37523) filed
      with the SEC on May 3, 2022)</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex99-2_purple.htm"><FONT STYLE="font-size: 10pt">Restricted Share Unit Agreement
      between the Company and Eric Haynor dated June 6, 2022*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">99.3</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex99-3_purple.htm"><FONT STYLE="font-size: 10pt">Performance Share Unit Agreement
      between the Company and Eric Haynor dated June 6, 2022*</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">107</FONT></TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: justify"><A HREF="ea161059ex-fee_purple.htm"><FONT STYLE="font-size: 10pt">Filing Fee Table*</FONT></A></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">*</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Filed herewith.</FONT></TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt"><B>Item 9.</B></FONT> <FONT STYLE="font-size: 10pt"><B>Undertakings.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The undersigned registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(i) To include any
  prospectus required by Section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(ii) To reflect in
  the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
  reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
  Fee&rdquo; table in the effective registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">(iii) To include any
  material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
  to such information in the Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><I>Provided</I>, <I>however</I>,
  that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section
  15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">(3) To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual
  report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement
  shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at
  that time shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant
  to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="pos_001"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city
  of Lehi, state of Utah, on June 6, 2022.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>PURPLE INNOVATION, INC.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="width: 4%; padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="width: 36%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Robert DeMartini</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Robert DeMartini</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY AND SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">KNOW ALL MEN BY THESE PRESENTS, that each person
  whose signature appears below hereby constitutes and appoints Robert DeMartini and Bennett Nussbaum and each of them, his or her true
  and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments to the registration statement, and to file the same, with all exhibits
  thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting each of said attorneys-in-fact
  and agents 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 full 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 their substitute, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the requirements of the Securities
  Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; 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="width: 31%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 44%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%; padding: 0.25pt 0.25pt 1.75pt">&nbsp;</TD>
      <TD STYLE="width: 23%; border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Robert DeMartini</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Chief Executive Officer and Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Robert DeMartini</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(<I>Principal Executive Officer</I>)</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Bennett Nussbaum</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt; background-color: white">Interim Chief Financial Officer</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Bennett Nussbaum</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">(<I>Principal Financial Officer</I>)</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt">/s/ George Ulrich</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">VP Accounting and Financial Reporting</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center">June 6, 2022</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">George Ulrich</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt"><I>(Principal Accounting Officer)</I></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Pano Anthos</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Pano Anthos</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Gary DiCamillo</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Gary DiCamillo</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Adam Gray</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Adam Gray</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Claudia Hollingsworth</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Claudia Hollingsworth</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Paul Zepf</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Paul Zepf</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; padding: 0.25pt 0.25pt 0.75pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Dawn Zier</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">June 6, 2022</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-size: 10pt">Dawn Zier</FONT></TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD>
      <TD STYLE="padding: 0.25pt">&nbsp;</TD></TR>
    </TABLE>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-4</P>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea161059-s8_purpleinnovation.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 59636}]
metadata_filer: {"company-data": {"conformed-name": "Purple Innovation, Inc.", "cik": "0001643953", "assigned-sic": "2510", "irs-number": "474078206", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-265449", "film-number": "22999056"}, "business-address": {"street1": "4100 N. CHAPEL RIDGE RD", "street2": "SUITE 200", "city": "LEHI", "state": "UT", "zip": "84043", "phone": "801-756-2600"}, "mail-address": {"street1": "4100 N. CHAPEL RIDGE RD", "street2": "SUITE 200", "city": "LEHI", "state": "UT", "zip": "84043"}, "former-company": {"former-conformed-name": "Global Partner Acquisition Corp.", "date-changed": "20150602"}}
text: As filed with the Securities and Exchange Commission
  on June 6, 2022
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Purple Innovation,
  Inc.
  (Exact Name of Registrant as Specified in Its
  Charter)
  Delaware
  47-4078206
  (State or Other Jurisdiction of
  Incorporation or Organization)
  (I.R.S. Employer
  Identification No.)
  4100 North Chapel Ridge Road, Suite 200
  Lehi, UT
  84043
  (Address of Principal Executive Offices)
  (Zip Code)
  Inducement Restricted Stock Unit Grant Agreement
  Inducement Performance Stock Unit Grant Agreement
  (Full Title of the Plan)
  Casey McGarvey
  Chief Legal Officer
  4100 North Chapel Ridge Road, Suite 200
  Lehi, UT 84043
  (Name and Address of Agent For Service)
  (801) 756-2600
  (Telephone Number, Including Area Code, of Agent
  For Service)
  Copies to:
  Nolan S. Taylor
  David Marx
  111 South Main Street, Suite 2100
  Salt Lake City, UT 84111
  (801) 933-7360
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☒
  Accelerated filer
  ☐
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☐
  Emerging growth company
  ☐
  If an emerging growth company, indicate by check
  mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
  standards provided pursuant to Section 7(a)(2)(B) of the Securities Act.
  ☐
  EXPLANATORY NOTE
  This Registration Statement on Form S-8 (the
  "Registration Statement") is being filed for the purpose of registering (i) 37,715 shares of the Registrant's
  Class A Common Stock, par value $0.0001 per share ("Class A Stock") issuable under a previously announced inducement
  restricted share unit ("RSU") grant, and (ii) 70,043 of the Registrant's Class A Stock issuable under a
  previously announced inducement performance share unit ("PSU") grant, each dated June 6, 2022.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  The information called for in Part I of Form S-8
  is not being filed with or included in this Registration Statement (by incorporation by reference or otherwise) in accordance with the
  rules and regulations of the Securities and Exchange Commission (the "Commission").
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The following documents, which have been filed
  with the Commission by the Registrant, pursuant to the Securities Act and the Securities Exchange Act of 1934, as amended (the "Exchange
  Act"), as applicable, are hereby incorporated by reference in, and shall be deemed to be a part of, this Registration Statement:
  ●
  The Registrant's Annual Report on
  Form 10-K
  for the year ended December 31, 2021, filed with the Commission on March 1, 2022, as amended by the
  Form 10-K/A
  filed with the Commission on March 16, 2022.
  ●
  The Registrant's Definitive Proxy Statement on
  Schedule 14A
  , filed with the Commission on April 1, 2022.
  ●
  The Registrant's Quarterly Report on
  Form 10-Q
  for the quarter ended March 31, 2022, filed with the Commission on May 10, 2022.
  ●
  The Registrant's Current Reports on Form 8-K
      filed with the Commission on
  March
      22, 2022
  ,
  March 24,
      2022
  ,
  March 28, 2022
  ,
  April
      14, 2022
  ,
  May 3, 2022
  ,
  May
      18, 2022
  ,
  June
      1, 2022
  and
  June 3, 2022
  .
  ●
  The description of the Registrant's Class A Stock filed as
  Exhibit 4.6
  of the Form 10-K for the fiscal year ended December 31, 2020 filed with the Commission on March 11, 2021, and any amendment or report filed with the Commission for the purpose of updating the description.
  All documents subsequently 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 which indicates that all securities offered hereby have been sold or which deregisters all securities
  then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be part hereof from the date
  of the filing of such documents. The Registrant is not, however, incorporating by reference any documents or portions thereof, whether
  specifically listed above or filed in the future, that are not deemed "filed" with the Commission, including any information
  furnished pursuant to Items 2.02 or 7.01 of Form 8-K or related exhibits furnished pursuant to Item 9.01 of Form 8-K.
  Any statement contained in a document incorporated
  or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for the purposes of this Registration Statement
  to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated
  by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement. Under no circumstances will any information furnished under Items
  2.02 or 7.01 of Form 8-K be deemed incorporated herein by reference unless such Current Report on Form 8-K expressly provides to the contrary.
  II-
  1
  Item 4.
  Description of Securities.
  Not applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  Not applicable.
  Item 6.
  Indemnification of Directors and Officers.
  Section 145 of the Delaware General Corporation
  Law (the "DGCL") provides that a corporation may indemnify directors and officers as well as other employees and individuals
  against expenses (including attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by
  such person in connection with any threatened, pending or completed actions, suits or proceedings in which such person is made a party
  by reason of such person being or having been a director, officer, employee or agent of the Registrant. The DGCL provides that Section
  145 is not exclusive of other rights to which those seeking indemnification may be entitled under any bylaws, agreement, vote of stockholders
  or disinterested directors or otherwise. The Company's Amended and Restated Certificate of Incorporation and Amended and Restated
  Bylaws provide for indemnification of the Company's directors and officers to the fullest extent permitted by the DGCL.
  Section 102(b)(7) of the DGCL permits a corporation
  to provide in its certificate of incorporation that a director of the corporation shall not be personally liable to the corporation or
  its stockholders for monetary damages for breach of fiduciary duty as a director, except for liability (1) for any breach of the director's
  duty of loyalty to the corporation or its stockholders, (2) for acts or omissions not in good faith or which involve intentional misconduct
  or a knowing violation of law, (3) for unlawful payments of dividends or unlawful stock repurchases, redemptions or other distributions
  or (4) for any transaction from which the director derived an improper personal benefit. The Company's Amended and Restated Certificate
  of Incorporation provides for such limitation of liability to the fullest extent permitted by the DGCL.
  The Company maintains standard policies of insurance
  under which coverage is provided (1) to the Company's directors and officers against loss arising from claims made by reason of
  breach of duty or other wrongful act, while acting in their capacity as directors and officers of the Company, and (2) to the Company
  with respect to payments which may be made by the Company to such officers and directors pursuant to any indemnification provision contained
  in the Company's Amended and Restated Certificate of Incorporation and Amended and Restated Bylaws or otherwise as a matter of law.
  Item 7.
  Exemption from Registration Claimed.
  Not applicable.
  Item 8.
  Exhibits.
  Exhibit
  Number
  Description
  4.1
  Second Amended
      and Restated Certificate of Incorporation (incorporated by reference to Exhibit 3.1 to the Quarterly Report on Form 10-Q (File No.
      001-37523) filed with the SEC on November 6, 2019)
  4.2
  Amended and
      Restated Bylaws (incorporated by reference to Exhibit 3.2 to the Current Report on Form 8-K (File No. 001-37523) filed with the SEC
      on February 8, 2018)
  4.3
  Amendment No. 1 to the Amended and Restated Bylaws (incorporated by reference into Exhibit 3.3 to the Annual Report on Form 10-K (File No. 001-37523) filed with the SEC on March 11, 2021)
  4.4
  Form of Class
      A Common Stock certificate (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K (File No. 001-37523) filed
      with the SEC on February 8, 2018)
  5.1
  Opinion of Dorsey & Whitney LLP*
  23.1
  Consent of BDO USA, LLP*
  23.2
  Consent of Dorsey & Whitney LLP
      (included in Exhibit 5.1 to this Registration Statement)*
  24.1
  Power of Attorney (included with
      the signatures in Part II of this Registration Statement)*
  99.1
  Offer Letter, dated as of April 29,
      2022, signed by Eric Haynor (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K (File No. 001-37523) filed
      with the SEC on May 3, 2022)
  99.2
  Restricted Share Unit Agreement
      between the Company and Eric Haynor dated June 6, 2022*
  99.3
  Performance Share Unit Agreement
      between the Company and Eric Haynor dated June 6, 2022*
  107
  Filing Fee Table*
  *
  Filed herewith.
  II-
  2
  Item 9.
  Undertakings.
  (a) The undersigned registrant
  hereby undertakes:
  (1) To file, during
  any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any
  prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To reflect in
  the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement.
  Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
  would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
  reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
  price represent no more than 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
  Fee" table in the effective registration statement; and
  (iii) To include any
  material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change
  to such information in the Registration Statement;
  Provided
  ,
  however
  ,
  that paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if the information required to be included in a post-effective amendment by
  those paragraphs is contained in reports filed with or furnished to the Commission by the registrant pursuant to section 13 or section
  15(d) of the Exchange Act (15 U.S.C. 78m or 78o(d)) that are incorporated by reference in the Registration Statement.
  (2) That, for the
  purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
  statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
  bona fide offering thereof.
  (3) To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.
  (b) The undersigned registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual
  report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated by reference in the Registration Statement
  shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at
  that time shall be deemed to be the initial bona fide offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant
  to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling
  person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling
  person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been
  settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against
  public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  II-
  3
  SIGNATURES
  Pursuant to the requirements of the Securities
  Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
  S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the city
  of Lehi, state of Utah, on June 6, 2022.
  PURPLE INNOVATION, INC.
  By:
  /s/ Robert DeMartini
  Robert DeMartini
  Chief Executive Officer
  POWER OF ATTORNEY AND SIGNATURES
  KNOW ALL MEN BY THESE PRESENTS, that each person
  whose signature appears below hereby constitutes and appoints Robert DeMartini and Bennett Nussbaum and each of them, his or her true
  and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place
  and stead, in any and all capacities, to sign any and all amendments to the registration statement, and to file the same, with all exhibits
  thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting each of said attorneys-in-fact
  and agents 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 full 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 their substitute, 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 the dates indicated.
  Signature
  Title
  Date
  /s/ Robert DeMartini
  Chief Executive Officer and Director
  June 6, 2022
  Robert DeMartini
  (
  Principal Executive Officer
  )
  /s/ Bennett Nussbaum
  Interim Chief Financial Officer
  June 6, 2022
  Bennett Nussbaum
  (
  Principal Financial Officer
  )
  /s/ George Ulrich
  VP Accounting and Financial Reporting
  June 6, 2022
  George Ulrich
  (Principal Accounting Officer)
  /s/ Pano Anthos
  Director
  June 6, 2022
  Pano Anthos
  /s/ Gary DiCamillo
  Director
  June 6, 2022
  Gary DiCamillo
  /s/ Adam Gray
  Director
  June 6, 2022
  Adam Gray
  /s/ Claudia Hollingsworth
  Director
  June 6, 2022
  Claudia Hollingsworth
  /s/ Paul Zepf
  Director
  June 6, 2022
  Paul Zepf
  /s/ Dawn Zier
  Director
  June 6, 2022
  Dawn Zier
  II-4