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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on May 20, 2019</B></P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-__________</B></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>&nbsp;</P>

<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>KONTOOR BRANDS, INC.</B>&nbsp;</P>

<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>

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

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    <TD STYLE="vertical-align: bottom; width: 29%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>North Carolina</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="vertical-align: bottom; width: 44%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 27%; font-size: 10pt; text-align: center"><B>83-2680248</B></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>400 N. Elm Street</B></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"><B>Greensboro, North Carolina 27401</B></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"><B>(336) 332-3400</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices, Including Zip Code)</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 10pt">&nbsp;<!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 20%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

</TD></TR>
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    <TD STYLE="width: 100%">
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Kontoor Brands Executive Deferred Savings
        Plan</B></P>
        <P STYLE="font: 12pt 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">(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="width: 48%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Rustin Welton</B></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"><B>Chief Financial Officer</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;<B>400 N. Elm Street</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Greensboro, North Carolina 27401</B></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"><B>(336) 332-3400</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 25%; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Name, address and telephone number, including area code, of agent for service)</FONT><!-- Field: Rule-Page --><DIV ALIGN="CENTER" STYLE="margin-top: 3pt; margin-bottom: 3pt"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; width: 20%">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
</TD></TR>
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    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center"><I>With a copy to:</I></TD></TR>
<TR>
    <TD STYLE="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"><B>Deanna L. Kirkpatrick&nbsp;</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Marc O. Williams</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Daniel Brass</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Davis Polk &amp; Wardwell LLP</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>450 Lexington Avenue</B>&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, New York 10017</B>&nbsp;</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>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: 11pt"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer &#9744;</B></FONT></TD>
    <TD STYLE="width: 37%; font-size: 11pt"><FONT STYLE="font-size: 10pt"><B>Accelerated filer </B></FONT>&#9744;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer &nbsp;&#9746;&nbsp;(Do not check if a smaller
reporting company)</B></FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><B>Smaller reporting company </B></FONT>&#9744;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><B>Emerging growth company </B></FONT>&#9744;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt"><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 </B></FONT>&#9744;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="5" STYLE="border-bottom: Black 1.5pt double; font-size: 10pt; text-align: center; font-weight: bold">CALCULATION OF REGISTRATION FEE</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 38%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; font-size: 10pt; text-align: center; font-weight: bold">Title of Each Class of Securities to be Registered</TD>
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; font-size: 10pt; text-align: center; font-weight: bold">Amount to be Registered (1)</TD>
    <TD STYLE="width: 11%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; font-size: 10pt; text-align: center; font-weight: bold">Proposed Maximum Offering Price per Share</TD>
    <TD STYLE="width: 21%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; font-size: 10pt; text-align: center; font-weight: bold">Proposed Maximum Aggregate Offering Price (2)</TD>
    <TD STYLE="width: 16%; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center; font-weight: bold">Amount of <BR>
Registration Fee (2)</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-left: 0.9pt; font-size: 10pt; text-indent: -0.9pt">Deferred Compensation Obligations</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">$20,000,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">100%</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">$20,000,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">$2,424</TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>The Deferred Compensation Obligations are unsecured obligations of the Registrant to pay deferred compensation in the future,
in accordance with the terms of the employee benefit plan described herein, resulting from participant deferrals.</TD></TR></TABLE>

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

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Estimated solely for the purposes of calculating the registration fee in accordance with Rule 457(c) under the Securities Act
of 1933, as amended (the &ldquo;Securities Act&rdquo;).</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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">INTRODUCTORY STATEMENT</P>

<P STYLE="font: bold 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: left; text-indent: 0.25in"><FONT STYLE="font-weight: normal">This
Registration Statement on Form S-8 (the &ldquo;Registration Statement&rdquo;) is prepared to register the issuance of a maximum
amount of $20,000,000 of Deferred Compensation Obligations of Kontoor Brands, Inc., a corporation incorporated under the laws of
North Carolina (the &ldquo;Registrant&rdquo; or the &ldquo;Company&rdquo;), that are reserved for issuance under the Kontoor Brands
Executive Deferred Savings Plan (the &ldquo;Plan&rdquo;).</FONT></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART I</P>

<P STYLE="font: bold 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: left; text-indent: 0.25in"><FONT STYLE="font-weight: normal">The
information specified in Item 1 and Item 2 of Part I of Form S-8 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 Form S-8 instructions. The documents containing the information specified in Part I will be delivered to the participants
in the Plan as required by Rule 428(b)(1).</FONT></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">PART II<BR>
<BR>
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 3. Incorporation of Documents by Reference.</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">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 in, and shall be deemed to be a part of, this Registration Statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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
Registrant&rsquo;s Registration Statement on Form 10, initially filed with the Commission on April 1, 2019, as amended; 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">(b)&nbsp;&nbsp;All
reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant&rsquo;s
Registration Statement on Form 10 referred to in (a) above.</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 shareholders 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 4. Description of Securities.</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">Under the Plan, the Company has agreed
to pay eligible participants deferred compensation payments previously accrued.</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">The obligations of the Company under the
Plan (the &ldquo;Obligations&rdquo;) will be unsecured general obligations of the Company to pay the deferred compensation and
earnings thereon in the future in accordance with the terms of the Plan, and will rank pari passu with other unsecured and unsubordinated
indebtedness of the Company from time to time outstanding.</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">The amount of compensation deferred by
each participant will be determined in accordance with the Plan based on a participant&rsquo;s prior elections which, pursuant
to federal tax rules, were irrevocable barring certain circumstances. Obligations will be payable at the time and in the form specified
in the Plan.</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-indent: 0.25in">The Obligations will be indexed to one
or more deemed investment options individually chosen by each participant from the list of such options available from time to
time. Each participant&rsquo;s Obligations will be adjusted to reflect the investment experience of the deemed investment option
or options, including any appreciation or depreciation. The Company is under no obligation to actually invest in such investment
options. The Obligations will be denominated and be payable in cash.</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 participant&rsquo;s rights or the
rights of any other person to the Obligations cannot be assigned, alienated, sold, garnished, transferred, pledged, or
encumbered except by a written designation of a beneficiary under the Plan, or by the terms of the Plan in the event there is
no designated beneficiary.</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">The Obligations are not subject to redemption,
in whole or in part, at the option of the Company prior to a participant&rsquo;s separation from service, death, disability, or
a change in control. However, the Company reserves the right to terminate the Plan as described below. In addition, the Kontoor
Brands Retirement Plans Committee may, in its discretion, direct that a participant be paid an amount (not to exceed his or her
Obligations) sufficient to meet a financial hardship as defined in the Plan. The Company reserves the right to amend or terminate
the Plan at any time, except that no such amendment or termination shall reduce the amount of previous Obligations.</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">The Obligations are not convertible into
another security of the Company.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 5. Interests of Named Experts and Counsel.</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">None.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 6. Indemnification of Directors and Officers.</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">Sections 55-8-50 through 55-8-58 of the
North Carolina Business Corporation Act contain specific provisions relating to indemnification of directors and officers of North
Carolina corporations. In general, such sections provide that: (i) a corporation must indemnify a director or officer who is wholly
successful in the defense of a proceeding to which he or she was a party because of his or her status as such against reasonable
expenses incurred by him or her in connection with the proceeding, unless limited by the articles of incorporation, and (ii) a
corporation may indemnify a director or officer who is not wholly successful in such defense if it is determined as provided by
statute that the director or officer meets a certain standard of conduct, except that when a director or officer is liable to the
corporation or is adjudged liable on the basis that personal benefit was improperly received by him or her, the corporation may
not indemnify him or her. Unless the articles of incorporation provide otherwise, a director or officer of a corporation who is
a party to a proceeding may also apply to a court for indemnification, and the court may order indemnification under certain circumstances
set forth in the statute. A corporation may, in its articles of incorporation or bylaws or by contract or resolution of the board
of directors, provide indemnification in addition to that provided by statute, subject to certain conditions.</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">The Registrant&rsquo;s amended and restated
articles of incorporation will provide that to the fullest extent permitted by North Carolina law, the Registrant will indemnify
any of its officers and directors in connection with any threatened, pending or completed action, suit or proceeding to which such
person is, or is threatened to be made, a party, whether civil, criminal, administrative or investigative, arising out of the fact
that the person is or was a director or officer of the Registrant, or served any other enterprise at the request of the Registrant
as a director or officer.</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">The Registrant&rsquo;s amended and restated
articles of incorporation will further provide that no director will be personally liable to the Registrant or its shareholders
for monetary damages for breach of any duty as a director, except as required by applicable law, as in effect from time to time.
Currently, North Carolina law requires that personal liability be imposed on directors only for the following: (a) any act or omission
that the director at the time of such breach knew or believed was clearly in conflict with the Registrant&rsquo;s best interest;
(b) the authorization of unlawful distributions as provided in&nbsp;Section&nbsp;55-8-33&nbsp;of the North Carolina Business Corporation
Act; and (c) any transaction from which the director derived an improper personal benefit.</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">The Registrant will reimburse expenses,
including attorneys&rsquo; fees, incurred by a person indemnified by the provisions of the Registrant&rsquo;s amended and restated
articles of incorporation in connection with any proceeding,</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-top: 0pt; margin-bottom: 0pt; margin-left: 0in; text-indent: 0in">including
in advance of its final disposition, to the fullest extent permitted by North Carolina law.</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">The Registrant also intends to enter into
indemnification agreements with each of its non-employee directors, providing for indemnification rights similar to those set forth
above. Neither the indemnification rights set forth in the indemnification agreements, nor the indemnification rights set forth
above, shall be exclusive of any other right which an indemnified person may have or hereafter acquire.</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">The Registrant expects to maintain insurance
for the Registrant&rsquo;s officers and directors against certain liabilities, including liabilities under the Securities Act,
under insurance policies, the premiums of which will be paid by the Registrant. The effect of these will be to indemnify any of
the officers or directors of the Registrant against expenses, judgments, attorneys&rsquo; fees and other amounts paid in settlements
incurred by an officer or director of the Registrant arising from claims against such persons for conduct in their capacities as
officers or directors of the Registrant.</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">The limitation of liability and indemnification
provisions that will be in the Registrant&rsquo;s amended and restated articles of incorporation and the non-employee director
indemnification agreements may discourage shareholders from bringing a lawsuit against directors for breach of their fiduciary
duties. These provisions may also have the effect of reducing the likelihood of derivative litigation against directors and officers
of the Registrant, even though such an action, if successful, might otherwise benefit the Registrant and its shareholders. In addition,
the indemnification provisions may adversely affect your investment to the extent that, in a class action or direct suit, the Registrant
is required to pay the costs of settlement and damage awards against directors and officers pursuant to these indemnification provisions.
There is currently no pending material litigation or proceeding against any of the directors, officers or employees of the Registrant
for which indemnification is sought.</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">Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors or officers, the Registrant has been informed that, in the opinion of the Commission,
such indemnification is against public policy and is therefore unenforceable.</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: 0in"><B>Item 7. Exemption from Registration Claimed.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">&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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">Item 8. Exhibits.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 14%">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Exhibit Number</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P></TD>
    <TD STYLE="width: 86%; font-size: 12pt; text-align: center">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex31.htm"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="font-size: 11pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex31.htm"><FONT STYLE="font-size: 10pt">Amended and Restated Articles of Incorporation of Kontoor Brands, Inc. (incorporated herein by reference to Exhibit 3.1 to the Form 10 initially filed by the Registrant on April 1, 2019) </FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex32.htm"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex32.htm">Bylaws of Kontoor Brands, Inc. (incorporated by reference to Exhibit 3.2 to the Form 10 initially filed by the Registrant on April 1, 2019)</A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex0501.htm">5.1</A></FONT></TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex0501.htm">Opinion of Womble Bond Dickinson (US) LLP, counsel for the Registrant, as to the legality of the securities being registered</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex2301.htm">23.1</A></FONT></TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex2301.htm">Consent of Independent Registered Public Accounting Firm</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex0501.htm">23.2</A></FONT></TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="dp106951_ex0501.htm">Consent of Womble Bond Dickinson (US) LLP, counsel for the Registrant (included in Exhibit 5.1 herein)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="#poa">24.1</A></FONT></TD>
    <TD STYLE="font-size: 12pt"><FONT STYLE="font-size: 10pt"><A HREF="#poa">Powers of Attorney (included in signature pages hereof)</A></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD></TR>
</TABLE>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 14%; font-size: 12pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex1013.htm"><FONT STYLE="font-size: 10pt">99.1</FONT></A></TD>
    <TD STYLE="width: 86%; font-size: 12pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1760965/000119312519093535/d618285dex1013.htm"><FONT STYLE="font-size: 10pt">Kontoor Brands Executive Deferred Savings Plan (incorporated by reference to Exhibit 10.13 to the Form 10 initially filed by the Registrant on April 1, 2019)</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 12pt">&nbsp;</TD>
    <TD STYLE="font-size: 12pt">&nbsp;</TD></TR>
</TABLE>
<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 percent 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 Plan 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 provisions referenced in Item&nbsp;6 of this Registration Statement, 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: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SIGNATURES</P>

<P STYLE="font: bold 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, 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 Greensboro, State of North Carolina, on the 20th day of May, 2019.</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="font-size: 11pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt"><B>KONTOOR BRANDS, INC.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 11pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="font-size: 11pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 11pt; text-align: left"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 11pt">/s/ <FONT STYLE="font-size: 10pt">Rustin
    Welton</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 54%; padding-left: 0.25in; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 6%; padding-left: 0.25in; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="width: 12%; font-size: 11pt; text-align: justify"><FONT STYLE="font-size: 10pt">Name: </FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt">Rustin Welton</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 0.25in; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-left: 0.25in; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="font-size: 11pt; text-align: justify"><FONT STYLE="font-size: 10pt">Title:&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="font-size: 11pt"><FONT STYLE="font-size: 10pt">Vice President and Chief Financial Officer</FONT></TD></TR>
</TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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    <!-- Field: /Page -->

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa"></A><BR STYLE="clear: both">
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">KNOW ALL MEN BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Scott H. Baxter, Rustin Welton and Laurel Krueger, and each 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 Kontoor Brands, Inc., 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="3" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 31%">
        <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 0.5pt solid">Signature</P>
</TD>
    <TD STYLE="width: 37%">
        <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 0.5pt solid">Title</P>
</TD>
    <TD STYLE="width: 32%">
        <P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: Black 0.5pt solid">Date</P>
</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Scott H. Baxter</TD>
    <TD STYLE="font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">President, Chief Executive Officer and Director </FONT><BR>
<FONT STYLE="font-size: 10pt">(principal executive officer)</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">Scott H. Baxter</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Rustin Welton</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Vice President and Chief Financial Officer<BR>
(principal financial officer)</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">Rustin Welton</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Denise Sumner</TD>
    <TD STYLE="vertical-align: bottom">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Vice President and Chief Accounting Officer</P>

        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(principal accounting officer)</P>
</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">Denise Sumner</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Robert K. Shearer</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Chairman and Director</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">Robert K. Shearer</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Richard T. Carucci</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Richard T. Carucci</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Juliana L. Chugg</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">Juliana L. Chugg</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="text-align: center; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Kathleen S. Barclay</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Kathleen S. Barclay</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">/s/ Shelley Stewart, Jr.</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">Director</TD>
    <TD STYLE="vertical-align: top; font-size: 11pt; text-align: center"><FONT STYLE="font-size: 10pt">May 20, 2019</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">Shelley Stewart, Jr.</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
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[{"type": "S-8", "sequence": "1", "filename": "dp106951_s8-edsp1.htm", "description": "FORM S-8", "secsgml_size_bytes": 59631}]
{"company-data": {"conformed-name": "Kontoor Brands, Inc.", "cik": "0001760965", "assigned-sic": "2320", "irs-number": "832680248", "state-of-incorporation": "NC", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-231625", "film-number": "19840220"}, "business-address": {"street1": "400 N. ELM STREET", "city": "GREENSBORO", "state": "NC", "zip": "27401", "phone": "(336) 332-3400"}, "mail-address": {"street1": "400 N. ELM STREET", "city": "GREENSBORO", "state": "NC", "zip": "27401"}}
As filed with the Securities and Exchange
Commission on May 20, 2019
Registration No. 333-__________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
KONTOOR BRANDS, INC.
(Exact name of registrant as specified in
its charter)
North Carolina
83-2680248
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
400 N. Elm Street
Greensboro, North Carolina 27401
(336) 332-3400
(Address of Principal Executive Offices, Including Zip Code)
Kontoor Brands Executive Deferred Savings
        Plan
(Full title of the plan)
Rustin Welton
Chief Financial Officer
400 N. Elm Street
Greensboro, North Carolina 27401
(336) 332-3400
(Name, address and telephone number, including area code, of agent for service)
With a copy to:
Deanna L. Kirkpatrick
Marc O. Williams
Daniel Brass
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, New York 10017
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 Each Class of Securities to be Registered
Amount to be Registered (1)
Proposed Maximum Offering Price per Share
Proposed Maximum Aggregate Offering Price (2)
Amount of
Registration Fee (2)
Deferred Compensation Obligations
$20,000,000
100%
$20,000,000
$2,424
(1)
The Deferred Compensation Obligations are unsecured obligations of the Registrant to pay deferred compensation in the future,
in accordance with the terms of the employee benefit plan described herein, resulting from participant deferrals.
(2)
Estimated solely for the purposes of calculating the registration fee in accordance with Rule 457(c) under the Securities Act
of 1933, as amended (the "Securities Act").
INTRODUCTORY STATEMENT
This
Registration Statement on Form S-8 (the "Registration Statement") is prepared to register the issuance of a maximum
amount of $20,000,000 of Deferred Compensation Obligations of Kontoor Brands, Inc., a corporation incorporated under the laws of
North Carolina (the "Registrant" or the "Company"), that are reserved for issuance under the Kontoor Brands
Executive Deferred Savings Plan (the "Plan").
PART I
The
information specified in Item 1 and Item 2 of Part I of Form S-8 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 Form S-8 instructions. The documents containing the information specified in Part I will be delivered to the participants
in the Plan 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 in, and shall be deemed to be a part of, this Registration Statement:
(a)  The
Registrant's Registration Statement on Form 10, initially filed with the Commission on April 1, 2019, as amended; and
(b)  All
reports filed pursuant to Section 13(a) or 15(d) of the Exchange Act since the end of the fiscal year covered by the Registrant's
Registration Statement on Form 10 referred to in (a) above.
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 shareholders 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.
Under the Plan, the Company has agreed
to pay eligible participants deferred compensation payments previously accrued.
The obligations of the Company under the
Plan (the "Obligations") will be unsecured general obligations of the Company to pay the deferred compensation and
earnings thereon in the future in accordance with the terms of the Plan, and will rank pari passu with other unsecured and unsubordinated
indebtedness of the Company from time to time outstanding.
The amount of compensation deferred by
each participant will be determined in accordance with the Plan based on a participant's prior elections which, pursuant
to federal tax rules, were irrevocable barring certain circumstances. Obligations will be payable at the time and in the form specified
in the Plan.
The Obligations will be indexed to one
or more deemed investment options individually chosen by each participant from the list of such options available from time to
time. Each participant's Obligations will be adjusted to reflect the investment experience of the deemed investment option
or options, including any appreciation or depreciation. The Company is under no obligation to actually invest in such investment
options. The Obligations will be denominated and be payable in cash.
A participant's rights or the
rights of any other person to the Obligations cannot be assigned, alienated, sold, garnished, transferred, pledged, or
encumbered except by a written designation of a beneficiary under the Plan, or by the terms of the Plan in the event there is
no designated beneficiary.
The Obligations are not subject to redemption,
in whole or in part, at the option of the Company prior to a participant's separation from service, death, disability, or
a change in control. However, the Company reserves the right to terminate the Plan as described below. In addition, the Kontoor
Brands Retirement Plans Committee may, in its discretion, direct that a participant be paid an amount (not to exceed his or her
Obligations) sufficient to meet a financial hardship as defined in the Plan. The Company reserves the right to amend or terminate
the Plan at any time, except that no such amendment or termination shall reduce the amount of previous Obligations.
The Obligations are not convertible into
another security of the Company.
Item 5. Interests of Named Experts and Counsel.
None.
Item 6. Indemnification of Directors and Officers.
Sections 55-8-50 through 55-8-58 of the
North Carolina Business Corporation Act contain specific provisions relating to indemnification of directors and officers of North
Carolina corporations. In general, such sections provide that: (i) a corporation must indemnify a director or officer who is wholly
successful in the defense of a proceeding to which he or she was a party because of his or her status as such against reasonable
expenses incurred by him or her in connection with the proceeding, unless limited by the articles of incorporation, and (ii) a
corporation may indemnify a director or officer who is not wholly successful in such defense if it is determined as provided by
statute that the director or officer meets a certain standard of conduct, except that when a director or officer is liable to the
corporation or is adjudged liable on the basis that personal benefit was improperly received by him or her, the corporation may
not indemnify him or her. Unless the articles of incorporation provide otherwise, a director or officer of a corporation who is
a party to a proceeding may also apply to a court for indemnification, and the court may order indemnification under certain circumstances
set forth in the statute. A corporation may, in its articles of incorporation or bylaws or by contract or resolution of the board
of directors, provide indemnification in addition to that provided by statute, subject to certain conditions.
The Registrant's amended and restated
articles of incorporation will provide that to the fullest extent permitted by North Carolina law, the Registrant will indemnify
any of its officers and directors in connection with any threatened, pending or completed action, suit or proceeding to which such
person is, or is threatened to be made, a party, whether civil, criminal, administrative or investigative, arising out of the fact
that the person is or was a director or officer of the Registrant, or served any other enterprise at the request of the Registrant
as a director or officer.
The Registrant's amended and restated
articles of incorporation will further provide that no director will be personally liable to the Registrant or its shareholders
for monetary damages for breach of any duty as a director, except as required by applicable law, as in effect from time to time.
Currently, North Carolina law requires that personal liability be imposed on directors only for the following: (a) any act or omission
that the director at the time of such breach knew or believed was clearly in conflict with the Registrant's best interest;
(b) the authorization of unlawful distributions as provided in Section 55-8-33 of the North Carolina Business Corporation
Act; and (c) any transaction from which the director derived an improper personal benefit.
The Registrant will reimburse expenses,
including attorneys' fees, incurred by a person indemnified by the provisions of the Registrant's amended and restated
articles of incorporation in connection with any proceeding,
including
in advance of its final disposition, to the fullest extent permitted by North Carolina law.
The Registrant also intends to enter into
indemnification agreements with each of its non-employee directors, providing for indemnification rights similar to those set forth
above. Neither the indemnification rights set forth in the indemnification agreements, nor the indemnification rights set forth
above, shall be exclusive of any other right which an indemnified person may have or hereafter acquire.
The Registrant expects to maintain insurance
for the Registrant's officers and directors against certain liabilities, including liabilities under the Securities Act,
under insurance policies, the premiums of which will be paid by the Registrant. The effect of these will be to indemnify any of
the officers or directors of the Registrant against expenses, judgments, attorneys' fees and other amounts paid in settlements
incurred by an officer or director of the Registrant arising from claims against such persons for conduct in their capacities as
officers or directors of the Registrant.
The limitation of liability and indemnification
provisions that will be in the Registrant's amended and restated articles of incorporation and the non-employee director
indemnification agreements may discourage shareholders from bringing a lawsuit against directors for breach of their fiduciary
duties. These provisions may also have the effect of reducing the likelihood of derivative litigation against directors and officers
of the Registrant, even though such an action, if successful, might otherwise benefit the Registrant and its shareholders. In addition,
the indemnification provisions may adversely affect your investment to the extent that, in a class action or direct suit, the Registrant
is required to pay the costs of settlement and damage awards against directors and officers pursuant to these indemnification provisions.
There is currently no pending material litigation or proceeding against any of the directors, officers or employees of the Registrant
for which indemnification is sought.
Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors or officers, the Registrant has been informed that, in the opinion of the Commission,
such indemnification is against public policy and is therefore unenforceable.
Item 7. Exemption from Registration Claimed.
Not Applicable.
Item 8. Exhibits.
Exhibit Number
4.1
Amended and Restated Articles of Incorporation of Kontoor Brands, Inc. (incorporated herein by reference to Exhibit 3.1 to the Form 10 initially filed by the Registrant on April 1, 2019)
4.2
Bylaws of Kontoor Brands, Inc. (incorporated by reference to Exhibit 3.2 to the Form 10 initially filed by the Registrant on April 1, 2019)
5.1
Opinion of Womble Bond Dickinson (US) LLP, counsel for the Registrant, as to the legality of the securities being registered
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of Womble Bond Dickinson (US) LLP, counsel for the Registrant (included in Exhibit 5.1 herein)
24.1
Powers of Attorney (included in signature pages hereof)
99.1
Kontoor Brands Executive Deferred Savings Plan (incorporated by reference to Exhibit 10.13 to the Form 10 initially filed by the Registrant on April 1, 2019)
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 percent 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 Plan 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 provisions referenced in Item 6 of this Registration Statement, 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, 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 Greensboro, State of North Carolina, on the 20th day of May, 2019.
KONTOOR BRANDS, INC.
By:
/s/
Rustin
    Welton
Name:
Rustin Welton
Title:
Vice President and Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Scott H. Baxter, Rustin Welton and Laurel Krueger, and each 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 Kontoor Brands, Inc., 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/ Scott H. Baxter
President, Chief Executive Officer and Director
(principal executive officer)
May 20, 2019
Scott H. Baxter
/s/ Rustin Welton
Vice President and Chief Financial Officer
(principal financial officer)
May 20, 2019
Rustin Welton
/s/ Denise Sumner
Vice President and Chief Accounting Officer
(principal accounting officer)
May 20, 2019
Denise Sumner
/s/ Robert K. Shearer
Chairman and Director
May 20, 2019
Robert K. Shearer
/s/ Richard T. Carucci
Director
May 20, 2019
Richard T. Carucci
/s/ Juliana L. Chugg
Director
May 20, 2019
Juliana L. Chugg
/s/ Kathleen S. Barclay
Director
May 20, 2019
Kathleen S. Barclay
/s/ Shelley Stewart, Jr.
Director
May 20, 2019
Shelley Stewart, Jr.