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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on August 3, 2021</B></P>

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

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

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

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

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

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

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

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



<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>VICTORIA&rsquo;S SECRET &amp; CO. </B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 29%; text-align: center"><B>Delaware<BR></B></TD>
    <TD STYLE="vertical-align: bottom; width: 44%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 27%; text-align: center"><B>86-3167653</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(State or Other Jurisdiction of <BR>
Incorporation or Organization)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(I.R.S. Employer <BR>
Identification Number)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>4 Limited Parkway East</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Reynoldsburg, Ohio
    43068</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Telephone: (614)
577-7000</B>&nbsp;</P></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant&rsquo;s Principal Executive Offices)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="text-align: center">___________________</TD></TR>
  </TABLE>
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  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>VICTORIA&rsquo;S SECRET &amp; CO. 2021
STOCK OPTION AND PERFORMANCE INCENTIVE PLAN</B>&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>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 34%">&nbsp;</TD>
    <TD STYLE="width: 33%; padding-left: 11.4pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 33%">&nbsp;</TD></TR>
  </TABLE>
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  <TR STYLE="vertical-align: top">
    <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; background-color: white"><B>Tim Johnson</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Executive Vice President,
    Chief Financial Officer</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Victoria&rsquo;s
Secret &amp; Co.</B>&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>4 Limited Parkway </B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Reynoldsburg,
Ohio 43068</B>&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>Telephone: (614) 415-7000</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P></TD>
    <TD STYLE="width: 25%; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address for Agent of Service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Telephone number, including area code, of agent
    for service)</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">___________________</P></TD></TR>
  </TABLE>
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    <TD COLSPAN="3" STYLE="font-size: 10pt; text-align: center"><I>With a copy to:</I></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD>
    <TD STYLE="width: 34%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>Jeffrey
P. Crandall</B></FONT>&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></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>New York, NY 10017</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>(212) 450-4000</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P></TD>
    <TD STYLE="vertical-align: top; width: 33%; font-size: 10pt; text-align: center">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo;
and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 80%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt; width: 63%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer &#9744;</B></FONT></TD>
    <TD STYLE="padding: 2pt; width: 37%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Accelerated filer &#9744;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer &nbsp;&nbsp;&#9746; (Do not check
    if a smaller reporting company)</B></FONT></TD>
    <TD STYLE="padding: 2pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Smaller reporting company &#9744;</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding: 2pt; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Emerging growth company &#9744;</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. &#9744;</B></P>

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


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    <TD COLSPAN="5" STYLE="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; text-align: center"><FONT STYLE="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 33%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Title Of Securities To Be Registered</TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Amount To Be Registered <SUP>(1)</SUP></TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Proposed Maximum Offering Price Per Share<SUP>(2)</SUP></TD>
    <TD STYLE="width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold">Proposed Maximum Aggregate Offering Price<SUP>(2)(3)</SUP></TD>
    <TD STYLE="width: 16%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Amount Of<BR>
Registration Fee <SUP>(3)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid">Victoria&rsquo;s Secret &amp; Co. Common Stock, $0.01 par value per share</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">6,600,000</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">$46.00</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center">$303,600,000</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: center">$33,122.76</TD></TR>
  </TABLE>
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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(1)</TD><TD>This Registration Statement on Form S-8 (this &ldquo;Registration Statement&rdquo;) covers shares of common stock, $0.01 par value
per share (&ldquo;Common Stock&rdquo;), of Victoria&rsquo;s Secret &amp; Co. (the &ldquo;Registrant&rdquo;) (i) authorized for issuance
under the Victoria&rsquo;s Secret &amp; Co. 2021 Stock Option and Performance Incentive Plan (the &ldquo;Incentive Plan&rdquo;) with respect
to &ldquo;Converted Awards&rdquo; (as defined in the Incentive Plan), and (ii) pursuant to Rule 416(a) under the Securities Act of 1933,
as amended (the &ldquo;Securities Act&rdquo;), any additional shares of Common Stock that may become issuable under the Incentive Plan
with respect to the Converted Awards by reason of any stock dividend, stock split or other similar transaction.</TD></TR></TABLE>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act
based on the average of the high and low prices in the &ldquo;when issued&rdquo; trading market as reported on the New York Stock Exchange
(trading under the symbol VSCO-WI) on August 2, 2021.</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">(3)</TD><TD>Rounded up to the nearest penny.</TD></TR></TABLE>

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







<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: black">


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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">This Registration Statement has been prepared and filed pursuant to
and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering an additional 6,600,000 shares
of Common Stock that are issuable at any time and from time to time under the Incentive Plan in connection with the Converted Awards.
Pursuant to General Instruction E, the contents of the Registration Statements on Form S-8 filed for the Incentive Plan with the Securities
and Exchange Commission (the &ldquo;Commission&rdquo;) on July 19, 2021 (Registration No. 333-258021), including the documents incorporated
by reference therein, are incorporated by reference into this Registration Statement, except as supplemented by the information set forth
below.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The information specified in Item 1 and Item 2
of Part I of this Registration Statement is omitted from this filing with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement
on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Incentive Plan
with respect to the Converted Awards as required by Rule 428(b)(1).</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registration Statement on Form 10, filed by the Registrant with the Commission on June 21, 2021 (File No. 001-40515), as subsequently
amended (the &ldquo;Form 10 Registration Statement&rdquo;);</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b) The description of the Registrant&rsquo;s
Common Stock, which is contained in the Information Statement filed as Exhibit 99.1 to the Form 10 Registration Statement, including any
amendments or supplements thereto; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c) &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif">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 Form 10 Registration
Statement</FONT>.</P>

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

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

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

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

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


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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 14%; border-bottom: Black 1pt solid; text-align: center"><B>Exhibit Number</B></TD>
    <TD STYLE="width: 86%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000114036121021565/nt10022999x5_ex3-1.htm">4.1</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000114036121021565/nt10022999x5_ex3-1.htm">Form of Amended and Restated Certificate of Incorporation of Victoria&rsquo;s Secret &amp; Co. (incorporated herein by reference to Exhibit 3.1 to the Registrant&rsquo;s Registration Statement on Form 10 (File No. 001-40515), as amended, filed with the Commission on June 21, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000114036121021565/nt10022999x5_ex3-2.htm">4.2</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000114036121021565/nt10022999x5_ex3-2.htm">Form of Amended and Restated Bylaws of Victoria&rsquo;s Secret &amp; Co. (incorporated herein by reference to Exhibit 3.2 to the Registrant&rsquo;s Registration Statement on Form 10 (File No. 001-40515), as amended, filed with the Commission on June 21, 2021).</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp155683_ex0501.htm">5.1</A></TD>
    <TD><A HREF="dp155683_ex0501.htm">Opinion of Davis Polk &amp; Wardwell LLP (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp155683_ex2301.htm">23.1</A></TD>
    <TD><A HREF="dp155683_ex2301.htm">Consent of Ernst &amp; Young LLP (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp155683_ex0501.htm">23.2</A></TD>
    <TD><A HREF="dp155683_ex0501.htm">Consent of Davis Polk &amp; Wardwell LLP (included in Exhibit 5.1)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#a_001">24.1</A></TD>
    <TD><A HREF="#a_001">Power of Attorney (included on the signature pages of this Registration Statement)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000095010321010671/dp154507_ex9901.htm">99.1</A></TD>
    <TD><A HREF="https://www.sec.gov/Archives/edgar/data/1856437/000095010321010671/dp154507_ex9901.htm">Victoria&rsquo;s Secret &amp; Co. 2021 Stock Option and Performance Incentive Plan (incorporated herein by reference to Exhibit 99.1 to the Registrant&rsquo;s Form S-8 (File No. 333-258021), filed with the Commission on July 19, 2021).</A></TD></TR>
  </TABLE>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Reynoldsburg, State of Ohio, on the 3rd day of August, 2021.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="RIGHT" STYLE="font: 10pt Times New Roman, Times, Serif; width: 40%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="3" STYLE="padding-bottom: 4pt"><B>VICTORIA&rsquo;S SECRET &amp; CO.</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 4pt; text-align: center">By:</TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 4pt">/s/ Timothy Johnson</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 4pt; width: 12%">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; width: 13%; border-top: Black 1pt solid; text-align: justify">Name:</TD>
    <TD STYLE="padding-bottom: 4pt; width: 75%; border-top: Black 1pt solid">Timothy Johnson</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: justify">Title:</TD>
    <TD STYLE="padding-bottom: 4pt">Executive Vice President, Chief Financial Officer</TD></TR>
  </TABLE><BR STYLE="clear: both">

<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>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 100%">&nbsp;</TD></TR>
</TABLE>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="a_001" TITLE="POA"></A>POWER OF ATTORNEY</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#9;KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Martin Waters, Tim Johnson and Melinda McAfee 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 Victoria&rsquo;s Secret &amp; Co. to comply with the Securities Act of 1933, as amended, and any requirements of the Securities
and Exchange Commission in respect thereof, in connection with the filing with the Securities and Exchange Commission of one or more registration
statements on Form S-8 under the Securities Act of 1933, as amended, including, specifically, but without limitation, power and authority
to sign the name of the undersigned to any such registration statement, and any amendments to any such registration statement (including
post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Securities
and Exchange Commission, to sign any and all applications, registration statements, notices or other documents necessary or advisable
to comply with applicable state securities laws, and to file the same, together with other documents in connection therewith with the
appropriate state securities authorities, granting unto said attorneys-in-fact and agents, and each of them, full power and authority
to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as fully and to all intents
and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents,
and any of them, or their substitutes, may lawfully do or cause to be done by virtue hereof.</P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 31%; border-bottom: Black 1pt solid; text-align: center"><B>Signature</B></TD>
    <TD STYLE="width: 37%; border-bottom: Black 1pt solid; text-align: center"><B>Title</B></TD>
    <TD STYLE="width: 32%; border-bottom: Black 1pt solid; text-align: center"><B>Date</B></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Martin Waters</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">Chief Executive Officer and Director<BR>
(principal executive officer)</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Martin Waters</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Timothy Johnson</TD>
    <TD ROWSPAN="3" STYLE="text-align: center">Chief Financial Officer<BR>
(principal financial officer and principal accounting officer)</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Timothy Johnson</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Irene Chang Britt</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Irene Chang Britt</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Sarah Davis</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Sarah Davis</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Jacqueline Hernandez</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Jacqueline Hernandez</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Donna A. James </TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Donna A. James</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Lauren B. Peters</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Lauren B. Peters</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid; padding-left: 9pt; text-align: center; text-indent: -9pt">/s/ Anne Sheehan</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">08/03/2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Anne Sheehan</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>

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[{"type": "S-8", "sequence": "1", "filename": "dp155683_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 38010}]
{"company-data": {"conformed-name": "Victoria's Secret & Co.", "cik": "0001856437", "assigned-sic": "5621", "irs-number": "000000000", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-258419", "film-number": "211140789"}, "business-address": {"street1": "4 LIMITED PARKWAY EAST", "city": "REYNOLDSBURG", "state": "OH", "zip": "43068", "phone": "614-577-7000"}, "mail-address": {"street1": "4 LIMITED PARKWAY EAST", "city": "REYNOLDSBURG", "state": "OH", "zip": "43068"}, "former-company": {"former-conformed-name": "Victorias Secret & Co", "date-changed": "20210412"}}
As filed with the Securities and Exchange Commission
on August 3, 2021
Registration No. 333-________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________________
FORM S-8
REGISTRATION STATEMENT UNDER
THE SECURITIES ACT OF 1933
___________________
VICTORIA'S SECRET & CO.
(Exact Name of Registrant
as Specified in its Charter)
Delaware
86-3167653
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification Number)
4 Limited Parkway East
Reynoldsburg, Ohio
    43068
Telephone: (614)
577-7000
(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant's Principal Executive Offices)
___________________
VICTORIA'S SECRET & CO. 2021
STOCK OPTION AND PERFORMANCE INCENTIVE PLAN
(Full Title of the Plan)
Tim Johnson
Executive Vice President,
    Chief Financial Officer
Victoria's
Secret & Co.
4 Limited Parkway
Reynoldsburg,
Ohio 43068
Telephone: (614) 415-7000
(Name and Address for Agent of Service)
(Telephone number, including area code, of agent
    for service)
___________________
With a copy to:
Jeffrey
P. Crandall
Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017
(212) 450-4000
Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐
Accelerated filer ☐
Non-accelerated filer   ☒ (Do not check
    if a smaller reporting company)
Smaller reporting company ☐
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 7(a)(2)(B) of the Securities Act. ☐
CALCULATION OF REGISTRATION FEE
Title Of Securities To Be Registered
Amount To Be Registered
(1)
Proposed Maximum Offering Price Per Share
(2)
Proposed Maximum Aggregate Offering Price
(2)(3)
Amount Of
Registration Fee
(3)
Victoria's Secret & Co. Common Stock, $0.01 par value per share
6,600,000
$46.00
$303,600,000
$33,122.76
(1)
This Registration Statement on Form S-8 (this "Registration Statement") covers shares of common stock, $0.01 par value
per share ("Common Stock"), of Victoria's Secret & Co. (the "Registrant") (i) authorized for issuance
under the Victoria's Secret & Co. 2021 Stock Option and Performance Incentive Plan (the "Incentive Plan") with respect
to "Converted Awards" (as defined in the Incentive Plan), and (ii) pursuant to Rule 416(a) under the Securities Act of 1933,
as amended (the "Securities Act"), any additional shares of Common Stock that may become issuable under the Incentive Plan
with respect to the Converted Awards by reason of any stock dividend, stock split or other similar transaction.
(2)
Estimated solely for purposes of calculating the registration fee pursuant to Rule 457(c) and Rule 457(h) under the Securities Act
based on the average of the high and low prices in the "when issued" trading market as reported on the New York Stock Exchange
(trading under the symbol VSCO-WI) on August 2, 2021.
(3)
Rounded up to the nearest penny.
EXPLANATORY NOTE
This Registration Statement has been prepared and filed pursuant to
and in accordance with the requirements of General Instruction E to Form S-8 for the purpose of registering an additional 6,600,000 shares
of Common Stock that are issuable at any time and from time to time under the Incentive Plan in connection with the Converted Awards.
Pursuant to General Instruction E, the contents of the Registration Statements on Form S-8 filed for the Incentive Plan with the Securities
and Exchange Commission (the "Commission") on July 19, 2021 (Registration No. 333-258021), including the documents incorporated
by reference therein, are incorporated by reference into this Registration Statement, except as supplemented by the information set forth
below.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of this Registration Statement is omitted from this filing with the Securities and Exchange Commission (the "Commission")
in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement
on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Incentive Plan
with respect to the Converted Awards as required by Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated by reference herein:
(a)       The
Registration Statement on Form 10, filed by the Registrant with the Commission on June 21, 2021 (File No. 001-40515), as subsequently
amended (the "Form 10 Registration Statement");
(b) The description of the Registrant's
Common Stock, which is contained in the Information Statement filed as Exhibit 99.1 to the Form 10 Registration Statement, including any
amendments or supplements thereto; and
(c)
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 Form 10 Registration
Statement
.
All documents filed by the Registrant pursuant
to Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the date of this Registration Statement and prior to the filing of a
post-effective amendment that indicates that all securities offered hereby have been sold or which deregisters all securities then remaining
unsold, are incorporated by reference in this Registration Statement and are a part hereof from the date of filing of such documents;
except as to any portion of any future annual or quarterly report to stockholders or document or current report furnished under current
Items 2.02 or 7.01 of Form 8-K that is not deemed filed under such provisions. Any statement contained in a document incorporated or deemed
to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the
extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by
reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified
or superseded, to constitute a part of this Registration Statement.
Item 8. Exhibits.
Exhibit Number
4.1
Form of Amended and Restated Certificate of Incorporation of Victoria's Secret & Co. (incorporated herein by reference to Exhibit 3.1 to the Registrant's Registration Statement on Form 10 (File No. 001-40515), as amended, filed with the Commission on June 21, 2021).
4.2
Form of Amended and Restated Bylaws of Victoria's Secret & Co. (incorporated herein by reference to Exhibit 3.2 to the Registrant's Registration Statement on Form 10 (File No. 001-40515), as amended, filed with the Commission on June 21, 2021).
5.1
Opinion of Davis Polk & Wardwell LLP (filed herewith)
23.1
Consent of Ernst & Young LLP (filed herewith)
23.2
Consent of Davis Polk & Wardwell LLP (included in Exhibit 5.1)
24.1
Power of Attorney (included on the signature pages of this Registration Statement)
99.1
Victoria's Secret & Co. 2021 Stock Option and Performance Incentive Plan (incorporated herein by reference to Exhibit 99.1 to the Registrant's Form S-8 (File No. 333-258021), filed with the Commission on July 19, 2021).
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 Reynoldsburg, State of Ohio, on the 3rd day of August, 2021.
VICTORIA'S SECRET & CO.
By:
/s/ Timothy Johnson
Name:
Timothy Johnson
Title:
Executive Vice President, Chief Financial Officer
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each
person whose signature appears below, constitutes and appoints Martin Waters, Tim Johnson and Melinda McAfee 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 Victoria's Secret & Co. 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/ Martin Waters
Chief Executive Officer and Director
(principal executive officer)
08/03/2021
Martin Waters
/s/ Timothy Johnson
Chief Financial Officer
(principal financial officer and principal accounting officer)
08/03/2021
Timothy Johnson
/s/ Irene Chang Britt
Director
08/03/2021
Irene Chang Britt
/s/ Sarah Davis
Director
08/03/2021
Sarah Davis
/s/ Jacqueline Hernandez
Director
08/03/2021
Jacqueline Hernandez
/s/ Donna A. James
Director
08/03/2021
Donna A. James
/s/ Lauren B. Peters
Director
08/03/2021
Lauren B. Peters
/s/ Anne Sheehan
Director
08/03/2021
Anne Sheehan