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    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on March 13, 2024.</div>
    <div style="text-align: right; font-weight: bold;">Registration No.</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-weight: bold;">Washington, D.C. 20549</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">TURTLE BEACH CORPORATION</div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zabf40bc238664dcb951688e3a8aec5a6" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 31.99%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.71%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30.69%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 31.99%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Nevada</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.71%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
            <div style="text-align: center; font-weight: bold;">White Plains, New York 10601</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30.69%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">27-2767540</div>
          </td>
        </tr>
        <tr>
          <td style="width: 31.99%; vertical-align: top;">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.71%; vertical-align: top;">
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
            <div style="text-align: center;">(Zip Code)</div>
            <div>&#160;</div>
            <div>&#160;</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30.69%; vertical-align: top;">
            <div style="text-align: center;">(I.R.S. Employer</div>
            <div style="text-align: center;">Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">TURTLE BEACH CORPORATION</div>
    <div style="text-align: center; font-weight: bold;">2023 STOCK-BASED INCENTIVE COMPENSATION PLAN</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">John T. Hanson</div>
    <div style="text-align: center; font-weight: bold;">Chief Financial Officer</div>
    <div style="text-align: center; font-weight: bold;">Turtle Beach Corporation</div>
    <div style="text-align: center; font-weight: bold;">44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
    <div style="text-align: center; font-weight: bold;">White Plains, New York 10601</div>
    <div style="text-align: center;">(Name and address of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">(888) 496-8001</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-weight: bold;">With a Copy to:<br>
      </font><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Stephen M. Leitzell</div>
    <div style="text-align: center; font-weight: bold;">Dechert LLP</div>
    <div style="text-align: center; font-weight: bold;">Cira Centre</div>
    <div style="text-align: center; font-weight: bold;">2929 Arch Street</div>
    <div style="text-align: center; font-weight: bold;">Philadelphia, PA 19104-2808</div>
    <div style="text-align: center; font-weight: bold;">&#160;(215) 994-2000</div>
    <div><br>
    </div>
    <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
      filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z6a671aca6b184ac394081d648db8aad2" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">
            <div>Large accelerated filer</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Accelerated filer</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9746;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 59.35%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 20.6%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 4.33%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">
            <div>Non-accelerated filer</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Smaller reporting company</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 59.35%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 20.6%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 4.33%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Emerging growth company</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
        </tr>

    </table>
    <div>If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided to Section 7(a)(2)(B) of the Securities
      Act. <font style="font-family: 'Segoe UI Symbol';">&#9744;</font></div>
    <div><br>
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    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">
      <div style="font-size: 12pt;">
        <div><font style="font-size: 10pt;">Pursuant to General Instruction E of Form S-8, Turtle Beach Corporation (the &#8220;Registrant&#8221;) is filing this Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) to register the offer and sale of an
            additional 1,049,000 shares of its common stock, par value $0.001 per share (the &#8220;Common Stock&#8221;), under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, formerly known as the Turtle Beach Corporation 2013 Stock-Based
            Incentive Compensation Plan (as amended and restated) (the &#8220;Plan&#8221;). This Registration Statement hereby incorporates by reference the contents of the Registrant&#8217;s Registration Statements on Form S-8 filed with the Securities and Exchange
            Commission (the &#8220;Commission&#8221;) on February 18, 2014 (File No. <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312514055364/d675670ds8.htm">333-193982</a>), April 2, 2019 (File No.<a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312519095766/d724119ds8.htm"> 333-230691</a>), and August 9, 2019 (File No.<a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963819000738/s8.htm"> 333-233179</a>).</font></div>
        <font style="font-size: 10pt;"></font></div>
      <br>
      <br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <div style="font-weight: bold;">Item 3. Incorporation of Documents by Reference.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The following documents previously filed by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) are hereby incorporated by reference into this Registration Statement:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z148b2728b1464bacb11e5d841f85c253" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(i)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023010660/hear-20221231.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2022 (filed with the Commission on March 29, 2023);</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z406ac0356dd84ca4a6e8573e8d3fc8c6" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(ii)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-size: 12pt;"><font style="font-size: 10pt;">The Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523130404/d474039d10ka.htm">Amendment No. 1 to Annual Report on Form 10-K/A</a> for the fiscal year
                ended December 31, 2022 (filed with the Commission on May 1, 2023);</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z7965ba3a1ad14e08a979f905b9142bdc" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(iii)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s Quarterly Reports on Form 10-Q for the quarterly periods ended <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023017960/hear-20230331.htm">March 31, 2023</a> (filed with the Commission on May 4, 2023),
              <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023039147/hear-20230630.htm">June 30, 2023</a> (filed with the Commission on August 7 2023), and <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023060382/hear-20230930.htm">September 30, 2023</a> (filed with the Commission on November 7, 2023);</div>
          </td>
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    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z67e58cdf4ee84be49a9ae985fd46c84f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 31.5pt;"><br>
          </td>
          <td style="width: 31.5pt; vertical-align: top;">(iv)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s Current Reports on Form 8-K filed with the Commission on<a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000844/ab8k.htm"> March 15, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/ab8k.htm">March 29, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523090030/d494614d8k.htm">April 4, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523132585/d177239d8k.htm">May 2, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000170/turtlebay8k05102023.htm">May 11, 2023</a> (excluding Item
              7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000176/turtlebeach8k.htm">May 16, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/brhc20053470_8k.htm">May 24, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/turtlebeach8k.htm">June 16, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000193/turtlebeach8k06212023.htm">June 22, 2023</a>
              (excluding Item 7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000195/turtlebeach8k06202023.htm">June 23, 2023</a> (excluding Item 7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000197/turtlebeack8k06282023.htm">June 29, 2023</a>, and <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523185592/d510119d8k.htm">July 12, 2023</a>; and</div>
          </td>
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          <td style="width: 31.5pt; vertical-align: top;">(v)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The description of the Common Stock contained in the Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000101968712001016/parametric.htm">Registration Statement on&#160;Form 8-A</a> filed&#160;with the Commission under Section
              12 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), on March 21, 2012, as amended by <a href="https://www.sec.gov/Archives/edgar/data/1493761/000156459020010784/hear-ex47_299.htm">Exhibit 4.7</a> to the Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000156459020010784/hear-10k_20191231.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2019 (filed with the Commission on March 13, 2020), including any
              subsequently filed amendments and reports updating such description.</div>
          </td>
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    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not
      incorporated by reference.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">All reports and other documents that the Registrant subsequently files with the Commission 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 the Registrant has sold all of the securities offered under this Registration Statement or deregisters the distribution of all such securities then remaining unsold shall be deemed to be
      incorporated by reference in this Registration Statement and to be a part hereof from the date that the Registrant files such report or document.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">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</div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    <div>statement contained herein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
      except as so modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="margin-top: 10pt; font-weight: bold;">Item 8. Exhibits.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">EXHIBIT INDEX</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zb3bb1779265f4b83bebe62cd486a8362" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 10.01%; vertical-align: bottom; border-bottom: #000000 4px double;">
            <div style="text-align: center; font-weight: bold;">Exhibit Number</div>
          </td>
          <td style="width: 2.08%; vertical-align: bottom;">&#160;</td>
          <td style="width: 87.91%; vertical-align: bottom; border-bottom: #000000 4px double;">
            <div style="text-align: center; font-weight: bold;">Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1493761/000101968710002738/parametric_ex401.htm">4.1</a></div>
          </td>
          <td style="width: 2.08%; vertical-align: bottom;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top;">
            <div>Form of Registrant&#8217;s stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant&#8217;s Amendment No. 1 to Form 10 filed with the Commission on July 27, 2010)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 100%; vertical-align: top;" colspan="3">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div><a href="exh5_1.htm">5.1</a>*</div>
          </td>
          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
            <div>Opinion of Snell &amp; Wilmer, L.L.P.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023039147/hear-ex10_4.htm">10.1</a></div>
          </td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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    <div>* Filed herewith.</div>
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      <div>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
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      <div>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.</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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              <div style="text-align: center;">March 13, 2024</div>
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              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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              <div style="text-align: center;">March 13, 2024</div>
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            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
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            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
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{"company-data": {"conformed-name": "Turtle Beach Corp", "cik": "0001493761", "assigned-sic": "3669", "organization-name": "04 Manufacturing", "irs-number": "272767540", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-277870", "film-number": "24744688"}, "business-address": {"street1": "44 SOUTH BROADWAY", "street2": "4TH FLOOR", "city": "WHITE PLAINS", "state": "NY", "zip": "10601", "phone": "888-496-8001"}, "mail-address": {"street1": "44 SOUTH BROADWAY", "street2": "4TH FLOOR", "city": "WHITE PLAINS", "state": "NY", "zip": "10601"}, "former-company": {"former-conformed-name": "Parametric Sound Corp", "date-changed": "20100609"}}
As filed with the Securities and Exchange Commission on March 13, 2024.
Registration No.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
TURTLE BEACH CORPORATION
(Exact name of registrant as specified in its charter)
Nevada
44 South Broadway, 4
th
Floor
White Plains, New York 10601
27-2767540
(State or other jurisdiction of incorporation or organization)
(Address of Principal Executive Offices)
(Zip Code)
(I.R.S. Employer
Identification No.)
TURTLE BEACH CORPORATION
2023 STOCK-BASED INCENTIVE COMPENSATION PLAN
(Full title of the plan)
John T. Hanson
Chief Financial Officer
Turtle Beach Corporation
44 South Broadway, 4
th
Floor
White Plains, New York 10601
(Name and address of agent for service)
(888) 496-8001
(Telephone number, including area code, of agent for service)
With a Copy to:
Stephen M. Leitzell
Dechert LLP
Cira Centre
2929 Arch Street
Philadelphia, PA 19104-2808
(215) 994-2000
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 to Section 7(a)(2)(B) of the Securities
      Act.
☐
EXPLANATORY NOTE
Pursuant to General Instruction E of Form S-8, Turtle Beach Corporation (the "Registrant") is filing this Registration Statement on Form S-8 (this "Registration Statement") to register the offer and sale of an
            additional 1,049,000 shares of its common stock, par value $0.001 per share (the "Common Stock"), under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, formerly known as the Turtle Beach Corporation 2013 Stock-Based
            Incentive Compensation Plan (as amended and restated) (the "Plan"). This Registration Statement hereby incorporates by reference the contents of the Registrant's Registration Statements on Form S-8 filed with the Securities and Exchange
            Commission (the "Commission") on February 18, 2014 (File No.
333-193982
), April 2, 2019 (File No.
333-230691
), and August 9, 2019 (File No.
333-233179
).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents previously filed by the Registrant with the Securities and Exchange Commission (the "Commission") are hereby incorporated by reference into this Registration Statement:
(i)
The Registrant's
Annual Report on Form 10-K
for the fiscal year ended December 31, 2022 (filed with the Commission on March 29, 2023);
(ii)
The Registrant's
Amendment No. 1 to Annual Report on Form 10-K/A
for the fiscal year
                ended December 31, 2022 (filed with the Commission on May 1, 2023);
(iii)
The Registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended
March 31, 2023
(filed with the Commission on May 4, 2023),
June 30, 2023
(filed with the Commission on August 7 2023), and
September 30, 2023
(filed with the Commission on November 7, 2023);
(iv)
The Registrant's Current Reports on Form 8-K filed with the Commission on
March 15, 2023
,
March 29, 2023
,
April 4, 2023
,
May 2, 2023
,
May 11, 2023
(excluding Item
              7.01),
May 16, 2023
,
May 24, 2023
,
June 16, 2023
,
June 22, 2023
(excluding Item 7.01),
June 23, 2023
(excluding Item 7.01),
June 29, 2023
, and
July 12, 2023
; and
(v)
The description of the Common Stock contained in the Registrant's
Registration Statement on Form 8-A
filed with the Commission under Section
              12 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), on March 21, 2012, as amended by
Exhibit 4.7
to the Registrant's
Annual Report on Form 10-K
for the fiscal year ended December 31, 2019 (filed with the Commission on March 13, 2020), including any
              subsequently filed amendments and reports updating such description.
To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not
      incorporated by reference.
All reports and other documents that the Registrant subsequently files with the Commission 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 the Registrant has sold all of the securities offered under this Registration Statement or deregisters the distribution of all such securities then remaining unsold shall be deemed to be
      incorporated by reference in this Registration Statement and to be a part hereof from the date that the Registrant files such report or document.
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 that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
      except as so modified or superseded, to constitute a part of this Registration Statement.
Item 8. Exhibits.
A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.
EXHIBIT INDEX
Exhibit Number
Description
4.1
Form of Registrant's stock certificate (incorporated by reference to Exhibit 4.1 to the Registrant's Amendment No. 1 to Form 10 filed with the Commission on July 27, 2010)
5.1
*
Opinion of Snell & Wilmer, L.L.P.
10.1
Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, as amended (incorporated by reference to Exhibit 10.4 to the Registrant's Quarterly Report on Form 10-Q filed with the Commission on August 7, 2023)
23.1
*
Consent of BDO USA, LLP
23.2
*
Consent of Snell & Wilmer L.L.P. (included in Exhibit 5.1 hereto)
24.1
*
Power of Attorney (contained on signature page hereto)
107
*
Filing Fee Table
* Filed herewith.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
        signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Diego, State of California, on March 13, 2024.
TURTLE BEACH CORPORATION
By:
/s/ CRIS KEIRN
Cris Keirn
Interim Chief Executive Officer
POWER OF ATTORNEY
KNOW TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Cris Keirn and John T. Hanson, each and individually, his or her attorneys-in-fact, with full power of substitution and
        resubstitution, for him or her in any and all capacities, to sign any or all amendments or post-effective amendments to this Registration Statement and to file the same with the Securities and Exchange Commission, granting unto each of such
        attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary in connection with such matters and hereby ratifying and confirming all that each such attorney-in-fact, or his agent or
        substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
SIGNATURE
TITLE
DATE
/s/ CRIS KEIRN
Interim Chief Executive Officer
(Principal Executive Officer)
March 13, 2024
Cris Keirn
/s/ JOHN T. HANSON
Chief Financial Officer and Treasurer
(Principal Financial Officer and Principal Accounting Officer)
March 13, 2024
John T. Hanson
/s/ TERRY JIMENEZ
Non-Executive Chairman of the Board and Director
March 13, 2024
Terry Jimenez
/s/ L. GREGORY BALLARD
Director
March 13, 2024
L. Gregory Ballard
/s/ KATHERINE L. SCHERPING
Director
March 13, 2024
Katherine L. Scherping
/s/ JULIA W. SZE
Director
March 13, 2024
Julia W. Sze
/s/ MICHELLE D. WILSON
Director
March 13, 2024
Michelle D. Wilson
/s/ ANDREW WOLFE
Director
March 13, 2024
Andrew Wolfe
/s/ WILLIAM WYATT
Director
March 13, 2024
William Wyatt