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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 October 8, 2021</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 11.1pt 0pt 0; text-align: right"><B>Registration No. 333-________</B>&nbsp;</P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>



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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER</B></P>

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<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>THE SECURITIES ACT OF 1933</B></P>

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<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROIVANT SCIENCES LTD. </B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact Name of Registrant as Specified in its Charter)</P>

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<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: 29%; text-align: center"><B>Bermuda</B></TD>
    <TD STYLE="vertical-align: bottom; width: 44%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 27%; text-align: center"><B>98-1173944</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer Identification Number)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Suite 1, 3rd Floor</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>11-12&nbsp;St. James&rsquo;s
    Square</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>London SW1Y 4LB</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>United Kingdom</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Telephone: +44 207
    400 3347</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white">&nbsp;</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant&rsquo;s Principal Executive Offices)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">&nbsp;</TD></TR>
  </TABLE>

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    <TD STYLE="width: 100%">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROIVANT SCIENCES LTD. 2021 EQUITY INCENTIVE
    PLAN</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROIVANT SCIENCES LTD. EMPLOYEE STOCK PURCHASE
    PLAN</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>ROIVANT SCIENCES LTD. AMENDED AND RESTATED 2015
    EQUITY INCENTIVE PLAN</B></P>
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plan)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  </TABLE>
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    <TD STYLE="width: 27%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 48%"><B>Corporation Service Company <BR>
251 Little Falls Drive<BR>
Wilmington, DE 19808</B><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B></B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Telephone:
    (800) 927-9801</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P></TD>
    <TD STYLE="width: 25%; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address for Agent of Service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
    for service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
  </TABLE>
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    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>With a copy to:</I></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Derek
    J. Dostal</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Lee
Hochbaum&nbsp;</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Brian
    Wolfe</B></FONT></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Davis Polk &amp; Wardwell LLP</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>450 Lexington Avenue</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10017</B></P>

    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(212) 450-4000</B></P>
</TD>
    <TD STYLE="vertical-align: top; width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>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.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer &#9744;</B></FONT></TD>
    <TD STYLE="width: 37%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Accelerated filer &#9744;</B></FONT></TD></TR>
  </TABLE>

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    <TD STYLE="width: 63%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer&nbsp;&nbsp;&#9744;&nbsp;&nbsp;(Do not check if a smaller reporting company)</B></FONT></TD>
    <TD STYLE="width: 37%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Smaller reporting company &#9746;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Emerging growth company &#9746;</B></FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>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. &#9746;</B></P>

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    <TD COLSPAN="5" STYLE="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; text-align: center"><FONT STYLE="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Title Of Securities To Be Registered</TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Amount To Be Registered <SUP>(1)</SUP></TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Proposed Maximum Offering Price Per Share<SUP>(2)</SUP></TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Proposed Maximum Aggregate Offering Price<SUP>(2)</SUP></TD>
    <TD STYLE="width: 16%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Amount Of<BR>
Registration Fee <SUP>(3)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid">Roivant Sciences Ltd. Common Shares, $0.0000000341740141 par value per share:</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 17.25pt; text-indent: -13.5pt">-&nbsp;&nbsp;the Roivant Sciences Ltd. 2021 Equity Incentive Plan</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">69,300,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$6.44</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$446,292,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">$41,371.27</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 17.25pt; text-indent: -13.5pt">-&nbsp;&nbsp;the Roivant Sciences Ltd. Employee Stock Purchase Plan </TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">13,900,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$6.44</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$89,516,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">$8,298.13</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 17.25pt; text-indent: -13.5pt">-&nbsp;&nbsp;the Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">84,000,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$6.44</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$540,960,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">$50,146.99</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 17.25pt; text-indent: -13.5pt">Total</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">167,200,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right">$1,076,768,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right">$99,816.39</TD></TR>
  </TABLE>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>This Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) covers common shares, $0.0000000341740141 par
value per share (&ldquo;Common Shares&rdquo;), of Roivant Sciences Ltd. (the &ldquo;Registrant&rdquo;) (i) authorized for issuance under
the Roivant Sciences Ltd. 2021 Equity Incentive Plan (the &ldquo;2021 EIP&rdquo;), (ii) authorized for issuance under the Roivant Sciences
Ltd. Employee Stock Purchase Plan (the &ldquo;ESPP&rdquo;), (iii) authorized for issuance upon the exercise of outstanding stock options
issued pursuant to the Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan (the &ldquo;2015 EIP&rdquo; and, together
with the 2021 EIP and the ESPP, the &ldquo;Plans&rdquo;) and (iv) pursuant to Rule 416(a) under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;), any additional Common Shares that may become issuable under the Plans by reason of any stock dividend,
stock split or other similar transaction.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) and Rule 457(c) under the Securities
Act. The Proposed Maximum Offering Price Per Share is based on the average of the high and low sale prices per Common Share, as reported
on the The Nasdaq Stock Market LLC on October 6, 2021.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif"></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Rounded up to the nearest penny.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>








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<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-indent: 0.25in">The information specified in Item 1 and Item 2
of Part I of this Registration Statement is omitted from this filing with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement
on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Plans as required
by Rule 428(b)(1).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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><BR>
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: 0pt 0"><B>Item 3. Incorporation of Documents by Reference. </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-indent: 0.25in">The following documents, which have been filed
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;), are
incorporated by reference herein:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;The
prospectus dated August 6, 2021 filed by the Registrant with the Commission pursuant to Rule 424(b) under the Securities Act relating
to the Registration Statement on Form S-4, originally filed by the Registrant with the Commission on May 14, 2021 (File No. 333-256165),
as subsequently amended (the &ldquo;Form S-4 Registration Statement&rdquo;);</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) The description of the Registrant&rsquo;s
Common Shares, which is contained in the Registrant&rsquo;s Registration Statement on Form 8-A (File No. 001-40782), filed by the Registrant
with the Commission on September 3, 2021, including any amendments or supplements thereto; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">All
other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Form S-4 Registration
Statement</FONT>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">All documents filed by the Registrant pursuant
to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a
post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then remaining
unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents;
except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under current
Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a 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 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.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item
4. Description of Securities.</B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</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-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item
6. Indemnification of Directors and Officers.</B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">Section 98 of the Bermuda
Companies Act of 1981 (the &ldquo;Companies Act&rdquo;) provides generally that a Bermuda company may indemnify its directors, officers
and auditors against any liability which by virtue of any rule of law would otherwise be imposed on them in respect of any negligence,
default, breach of duty or breach</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in">of trust,
except in cases where such liability arises from fraud or dishonesty of which such director, officer or auditor may be guilty in relation
to the company. Section 98 further provides that a Bermuda company may indemnify its directors, officers and auditors against any liability
incurred by them in defending any proceedings, whether civil or criminal, in which judgment is awarded in their favor or in which they
are acquitted or granted relief by the Supreme Court of Bermuda pursuant to Section 281 of the Companies Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The Registrant&rsquo;s
amended and restated&nbsp;bye-laws&nbsp;provide that it shall indemnify its officers and directors in respect of their actions and omissions,
except in respect of their fraud or dishonesty, and that the Registrant shall advance funds to its officers and directors for expenses
incurred in their defense upon receipt of an undertaking to repay the funds if any allegation of fraud or dishonesty is proved. The Registrant&rsquo;s
amended and restated&nbsp;bye-laws&nbsp;provide that the shareholders waive all claims or rights of action that they might have, individually
or in right of the Registrant, against any of the Registrant&rsquo;s directors or officers for any act or failure to act in the performance
of such director&rsquo;s or officer&rsquo;s duties, except in respect of any fraud or dishonesty of such director or officer. Section
98A of the Companies Act permits the Registrant to purchase and maintain insurance for the benefit of any officer or director in respect
of any loss or liability attaching to him in respect of any negligence, default, breach of duty or breach of trust, whether or not the
Registrant may otherwise indemnify such officer or director. The Registrant have purchased and maintain a directors&rsquo; and officers&rsquo;
liability policy for such purpose.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">The Registrant has also
entered into indemnification agreements with all of the Registrant&rsquo;s executive officers and directors. The indemnification agreements
require the Registrant to indemnify the Registrant&rsquo;s executive officers and directors to the fullest extent permitted by law.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in"><B>Item
7. Exemption from Registration Claimed.</B></P>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="5" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; width: 14%; text-align: center"><B>Exhibit Number</B></TD>
    <TD STYLE="width: 86%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">3.1</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1635088/000119312521205193/d65062dex31.htm">Memorandum of Association of Roivant Sciences Ltd. (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Registration Statement on Form S-4/A (File No. 333-256165), as amended, filed with the Commission on May 14, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">4.1</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1635088/000119312521288885/d230641dex31.htm">Amended and Restated Bye-laws of Roivant Sciences Ltd. (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form 8-K (File No. 001-40782), filed with the Commission on October 1, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">5.1</TD>
    <TD><A HREF="dp159512_ex0501.htm">Opinion of <FONT STYLE="background-color: white">Conyers Dill &amp; Pearman Limited</FONT> (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">23.1</TD>
    <TD><A HREF="dp159512_ex2301.htm">Consent of Ernst &amp; Young LLP (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">23.2</TD>
    <TD><A HREF="dp159512_ex0501.htm">Consent of <FONT STYLE="background-color: white">Conyers Dill &amp; Pearman Limited</FONT> (included in Exhibit 5.1)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">24.1</TD>
    <TD><A HREF="#poa">Power of Attorney (included on the signature pages of this Registration Statement)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">99.1</TD>
    <TD><A HREF="dp159512_ex9901.htm">Roivant Sciences Ltd. 2021 Equity Incentive Plan (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">99.2</TD>
    <TD><A HREF="dp159512_ex9902.htm">Roivant Sciences Ltd. Employee Stock Purchase Plan (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center; border-bottom: Black 1pt solid">99.3</TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1635088/000119312521162191/d65062dex1025.htm">Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.25 to the Registrant&rsquo;s Registration Statement on Form S-4 (File No. 333-256165), as amended, filed with the Commission on May 14, 2021).</A></TD></TR>
  </TABLE>
<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 9. Undertakings.</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;The
undersigned Registrant hereby undertakes:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(1)&nbsp;&nbsp;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 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(i)&nbsp;&nbsp;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 0.5in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(ii)&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of this 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 this 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 a 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in this registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(iii)&nbsp;&nbsp;To
include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material change
to such information in this Registration Statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in"><I>provided</I>, <I>however</I>, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of
the Exchange Act that are incorporated by reference in this Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(2)&nbsp;&nbsp;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 <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(3)&nbsp;&nbsp;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 0.25in; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b)&nbsp;&nbsp;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 (and, where applicable, each filing of
an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
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 <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&nbsp;&nbsp;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 Securities
and Exchange 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 hereunder, 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 of 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-indent: 0.25in">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>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-indent: 0.25in">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 New York, on the 8<SUP>th</SUP> day of October, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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>&nbsp;</TD>
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>ROIVANT SCIENCES LTD.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center">By:</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom">/s/ Matt Maisak</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="width: 6%; border-top: Black 1pt solid; text-align: justify">Name:</TD>
    <TD STYLE="width: 24%; border-top: Black 1pt solid">Matt Maisak</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Title:</TD>
    <TD>Authorized Signatory</TD></TR>
  </TABLE>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><A NAME="poa"></A><B>POWER OF ATTORNEY</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-indent: 0.25in">&#9;KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Richard Pulik, Jo Chen and Matthew Maisak and each or any one of them,
our true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, to do any and all acts and things
and execute, in the name of the undersigned, any and all instruments which said attorneys-in-fact and agents may deem necessary or advisable
in order to enable Roivant Sciences Ltd. to comply with the Securities Act of 1933, as amended, and any requirements of the Securities
and Exchange Commission in respect thereof, in connection with the filing with the Securities and Exchange Commission of one or more registration
statements on Form S-8 under the Securities Act of 1933, as amended, including, specifically, but without limitation, power and authority
to sign the name of the undersigned to any such registration statement, and any amendments to any such registration statement (including
post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Securities
and Exchange Commission, to sign any and all applications, registration statements, notices or other documents necessary or advisable
to comply with applicable state securities laws, and to file the same, together with other documents in connection therewith with the
appropriate state securities authorities, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as fully and to all intents
and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents,
and any of them, or their 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; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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: 28%; border-bottom: Black 1pt solid; text-align: center"><B>Signature</B></TD>
    <TD STYLE="width: 41%; border-bottom: Black 1pt solid; text-align: center"><B>Title</B></TD>
    <TD STYLE="width: 31%; border-bottom: Black 1pt solid; text-align: center"><B>Date</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Matthew Gline</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Chief Executive Officer and Director<BR>
(principal executive officer)</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Matthew Gline</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Richard Pulik</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-top: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">Richard Pulik</TD>
    <TD STYLE="text-align: center">Chief Financial Officer<BR>
(principal financial officer)</TD>
    <TD STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Rakhi Kumar</TD>
    <TD ROWSPAN="3" STYLE="text-align: center">Chief Accounting Officer<BR>
(principal accounting officer)</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Rakhi Kumar</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Vivek Ramaswamy</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Vivek Ramaswamy</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Andrew Lo</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Andrew Lo</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Patrick Machado</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Patrick Machado</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<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: 28%; padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="width: 41%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 31%; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Keith Manchester</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Keith Manchester</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
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    <TD STYLE="width: 31%; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Ilan Oren</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Ilan Oren</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
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    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 28%; border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Daniel Gold</TD>
    <TD STYLE="width: 41%; text-align: center">Director</TD>
    <TD STYLE="width: 31%; text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Daniel Gold</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
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    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
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    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 28%; border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Masayo Tada</TD>
    <TD STYLE="width: 41%; text-align: center">Director</TD>
    <TD STYLE="width: 31%; text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Masayo Tada</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
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    <TD STYLE="width: 41%; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 31%; text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ James C. Momtazee</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">October 8, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">James C. Momtazee</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>

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[{"type": "S-8", "sequence": "1", "filename": "dp159512_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 56388}]
{"company-data": {"conformed-name": "Roivant Sciences Ltd.", "cik": "0001635088", "assigned-sic": "2834", "irs-number": "981173944", "state-of-incorporation": "D0", "fiscal-year-end": "0331"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-260173", "film-number": "211316187"}, "business-address": {"street1": "CLARENDON HOUSE, 2 CHURCH STREET", "city": "HAMILTON HM11", "state": "D0", "zip": "HM11", "phone": "441-295-5950"}, "mail-address": {"street1": "CLARENDON HOUSE", "street2": "2 CHURCH STREET", "city": "HAMILTON", "state": "D0", "zip": "HM11"}}
As filed with the Securities and Exchange Commission
on October 8, 2021
Registration No. 333-________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
ROIVANT SCIENCES LTD.
(Exact Name of Registrant as Specified in its Charter)
Bermuda
98-1173944
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification Number)
Suite 1, 3rd Floor
11-12 St. James's
    Square
London SW1Y 4LB
United Kingdom
Telephone: +44 207
    400 3347
(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)
ROIVANT SCIENCES LTD. 2021 EQUITY INCENTIVE
    PLAN
ROIVANT SCIENCES LTD. EMPLOYEE STOCK PURCHASE
    PLAN
ROIVANT SCIENCES LTD. AMENDED AND RESTATED 2015
    EQUITY INCENTIVE PLAN
(Full Title of the Plan)
Corporation Service Company
251 Little Falls Drive
Wilmington, DE 19808
Telephone:
    (800) 927-9801
(Name and Address for Agent of Service)
(Telephone number, including area code, of agent
    for service)
With a copy to:
Derek
    J. Dostal
Lee
Hochbaum
Brian
    Wolfe
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
(212) 450-4000
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  ☐  (Do not check if a smaller reporting company)
Smaller reporting company ☒
Emerging growth company ☒
If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. ☒
CALCULATION OF REGISTRATION FEE
Title Of Securities To Be Registered
Amount To Be Registered
(1)
Proposed Maximum Offering Price Per Share
(2)
Proposed Maximum Aggregate Offering Price
(2)
Amount Of
Registration Fee
(3)
Roivant Sciences Ltd. Common Shares, $0.0000000341740141 par value per share:
-  the Roivant Sciences Ltd. 2021 Equity Incentive Plan
69,300,000
$6.44
$446,292,000
$41,371.27
-  the Roivant Sciences Ltd. Employee Stock Purchase Plan
13,900,000
$6.44
$89,516,000
$8,298.13
-  the Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan
84,000,000
$6.44
$540,960,000
$50,146.99
Total
167,200,000
$1,076,768,000
$99,816.39
(1)
This Registration Statement on Form S-8 (this "Registration Statement") covers common shares, $0.0000000341740141 par
value per share ("Common Shares"), of Roivant Sciences Ltd. (the "Registrant") (i) authorized for issuance under
the Roivant Sciences Ltd. 2021 Equity Incentive Plan (the "2021 EIP"), (ii) authorized for issuance under the Roivant Sciences
Ltd. Employee Stock Purchase Plan (the "ESPP"), (iii) authorized for issuance upon the exercise of outstanding stock options
issued pursuant to the Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan (the "2015 EIP" and, together
with the 2021 EIP and the ESPP, the "Plans") and (iv) pursuant to Rule 416(a) under the Securities Act of 1933, as amended
(the "Securities Act"), any additional Common Shares that may become issuable under the Plans by reason of any stock dividend,
stock split or other similar transaction.
(2)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h) and Rule 457(c) under the Securities
Act. The Proposed Maximum Offering Price Per Share is based on the average of the high and low sale prices per Common Share, as reported
on the The Nasdaq Stock Market LLC on October 6, 2021.
(3)
Rounded up to the nearest penny.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of this Registration Statement is omitted from this filing with the Securities and Exchange Commission (the "Commission")
in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement
on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Plans as required
by Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated by reference herein:
(a)  The
prospectus dated August 6, 2021 filed by the Registrant with the Commission pursuant to Rule 424(b) under the Securities Act relating
to the Registration Statement on Form S-4, originally filed by the Registrant with the Commission on May 14, 2021 (File No. 333-256165),
as subsequently amended (the "Form S-4 Registration Statement");
(b) The description of the Registrant's
Common Shares, which is contained in the Registrant's Registration Statement on Form 8-A (File No. 001-40782), filed by the Registrant
with the Commission on September 3, 2021, including any amendments or supplements thereto; and
(c)
All
other reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Form S-4 Registration
Statement
.
All documents filed by the Registrant pursuant
to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a
post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then remaining
unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents;
except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under current
Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a 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 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.
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 98 of the Bermuda
Companies Act of 1981 (the "Companies Act") provides generally that a Bermuda company may indemnify its directors, officers
and auditors against any liability which by virtue of any rule of law would otherwise be imposed on them in respect of any negligence,
default, breach of duty or breach
of trust,
except in cases where such liability arises from fraud or dishonesty of which such director, officer or auditor may be guilty in relation
to the company. Section 98 further provides that a Bermuda company may indemnify its directors, officers and auditors against any liability
incurred by them in defending any proceedings, whether civil or criminal, in which judgment is awarded in their favor or in which they
are acquitted or granted relief by the Supreme Court of Bermuda pursuant to Section 281 of the Companies Act.
The Registrant's
amended and restated bye-laws provide that it shall indemnify its officers and directors in respect of their actions and omissions,
except in respect of their fraud or dishonesty, and that the Registrant shall advance funds to its officers and directors for expenses
incurred in their defense upon receipt of an undertaking to repay the funds if any allegation of fraud or dishonesty is proved. The Registrant's
amended and restated bye-laws provide that the shareholders waive all claims or rights of action that they might have, individually
or in right of the Registrant, against any of the Registrant's directors or officers for any act or failure to act in the performance
of such director's or officer's duties, except in respect of any fraud or dishonesty of such director or officer. Section
98A of the Companies Act permits the Registrant to purchase and maintain insurance for the benefit of any officer or director in respect
of any loss or liability attaching to him in respect of any negligence, default, breach of duty or breach of trust, whether or not the
Registrant may otherwise indemnify such officer or director. The Registrant have purchased and maintain a directors' and officers'
liability policy for such purpose.
The Registrant has also
entered into indemnification agreements with all of the Registrant's executive officers and directors. The indemnification agreements
require the Registrant to indemnify the Registrant's executive officers and directors to the fullest extent permitted by law.
Item
7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits.
Exhibit Number
3.1
Memorandum of Association of Roivant Sciences Ltd. (incorporated herein by reference to Exhibit 3.1 to the Registrant's Registration Statement on Form S-4/A (File No. 333-256165), as amended, filed with the Commission on May 14, 2021).
4.1
Amended and Restated Bye-laws of Roivant Sciences Ltd. (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K (File No. 001-40782), filed with the Commission on October 1, 2021).
5.1
Opinion of
Conyers Dill & Pearman Limited
(filed herewith)
23.1
Consent of Ernst & Young LLP (filed herewith)
23.2
Consent of
Conyers Dill & Pearman Limited
(included in Exhibit 5.1)
24.1
Power of Attorney (included on the signature pages of this Registration Statement)
99.1
Roivant Sciences Ltd. 2021 Equity Incentive Plan (filed herewith)
99.2
Roivant Sciences Ltd. Employee Stock Purchase Plan (filed herewith)
99.3
Roivant Sciences Ltd. Amended and Restated 2015 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.25 to the Registrant's Registration Statement on Form S-4 (File No. 333-256165), as amended, filed with the Commission on May 14, 2021).
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 this 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 this 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 a 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in this registration statement; and
(iii)  To
include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material change
to such information in this Registration Statement;
provided
,
however
, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of
the Exchange Act that are incorporated by reference in this 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 (and, where applicable, each filing of
an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
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 Securities
and Exchange 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 hereunder, 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 of 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.
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 New York, on the 8
th
day of October, 2021.
ROIVANT SCIENCES LTD.
By:
/s/ Matt Maisak
Name:
Matt Maisak
Title:
Authorized Signatory
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Richard Pulik, Jo Chen and Matthew Maisak and each or any one of them,
our true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, to do any and all acts and things
and execute, in the name of the undersigned, any and all instruments which said attorneys-in-fact and agents may deem necessary or advisable
in order to enable Roivant Sciences Ltd. to comply with the Securities Act of 1933, as amended, and any requirements of the Securities
and Exchange Commission in respect thereof, in connection with the filing with the Securities and Exchange Commission of one or more registration
statements on Form S-8 under the Securities Act of 1933, as amended, including, specifically, but without limitation, power and authority
to sign the name of the undersigned to any such registration statement, and any amendments to any such registration statement (including
post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Securities
and Exchange Commission, to sign any and all applications, registration statements, notices or other documents necessary or advisable
to comply with applicable state securities laws, and to file the same, together with other documents in connection therewith with the
appropriate state securities authorities, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as fully and to all intents
and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents,
and any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities
Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Matthew Gline
Chief Executive Officer and Director
(principal executive officer)
October 8, 2021
Matthew Gline
/s/ Richard Pulik
Richard Pulik
Chief Financial Officer
(principal financial officer)
October 8, 2021
/s/ Rakhi Kumar
Chief Accounting Officer
(principal accounting officer)
October 8, 2021
Rakhi Kumar
/s/ Vivek Ramaswamy
Director
October 8, 2021
Vivek Ramaswamy
/s/ Andrew Lo
Director
October 8, 2021
Andrew Lo
/s/ Patrick Machado
Director
October 8, 2021
Patrick Machado
/s/ Keith Manchester
Director
October 8, 2021
Keith Manchester
/s/ Ilan Oren
Director
October 8, 2021
Ilan Oren
/s/ Daniel Gold
Director
October 8, 2021
Daniel Gold
/s/ Masayo Tada
Director
October 8, 2021
Masayo Tada
/s/ James C. Momtazee
Director
October 8, 2021
James C. Momtazee