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            <div style="text-align: center; line-height: 11.4pt;">As filed with the Securities and Exchange Commission on December 16, 2022</div>
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            <div style="text-align: right; line-height: 11.4pt;">Registration Statement No. 333-_______</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">UNITED STATES</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">WASHINGTON, D.C. 20549</div>
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            <div style="text-align: center; line-height: 18.25pt; font-size: 14pt; font-weight: bold;">FORM S-8</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>
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            <div style="text-align: center; line-height: 18.25pt; font-size: 14pt; font-weight: bold;">PROVIDENT FINANCIAL HOLDINGS, INC.</div>
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            <div style="text-align: center; line-height: 11.4pt;">(Exact name of registrant as specified in its charter)</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Delaware</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">33-0704889</div>
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            <div style="text-align: center; line-height: 11.4pt;">(State or other jurisdiction of</div>
            <div style="text-align: center; line-height: 11.4pt;">incorporation or organization)</div>
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            <div style="text-align: center; line-height: 11.4pt;">(I.R.S. Employer</div>
            <div style="text-align: center; line-height: 11.4pt;">Identification No.)</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">3756 Central Avenue, Riverside, California</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">92506</div>
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            <div style="text-align: center; line-height: 11.4pt;">(Address of principal executive offices)</div>
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            <div style="text-align: center; line-height: 11.4pt;">(Zip code)</div>
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          <td style="width: 40.38%; vertical-align: top;">&#160;</td>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Provident Financial Holdings, Inc. 2022 Equity Incentive Plan</div>
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            <div style="text-align: center; line-height: 11.4pt;">(Full title of the plan)</div>
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          <td style="width: 40.38%; vertical-align: top;">&#160;</td>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Donavon P. Ternes</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">President, Chief Operating Officer</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">and Chief Financial Officer</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Provident Financial Holdings, Inc.</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">3756 Central Avenue</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Riverside, California 92506</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">(951) 686-6060</div>
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            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">John F. Breyer, Jr., Esquire</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Breyer &amp; Associates PC</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">8180 Greensboro Drive</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">Suite 785</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">McLean, Virginia 22102</div>
            <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">(703) 883-1100</div>
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            <div style="text-align: center; line-height: 11.4pt;">(Name, address and telephone number of agent for service)</div>
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    <div style="text-align: justify; line-height: 11.4pt;">Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.&#160; See the
      definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
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              <div>&#160;</div>
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              <div>Large accelerated filer [&#160; ] <br>
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              <div>Accelerated filer [&#160; ] <br>
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              <div>&#160;</div>
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            <td style="width: 45%;">
              <div>Non-accelerated filer [X] <br>
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              <div>Smaller reporting company [X] <br>
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              <div>&#160;</div>
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              <div>&#160;</div>
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            <td style="width: 50%;">Emerging growth company [&#160; ]<br>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">&#160;<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 288pt"> </font><br>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">&#160;<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 1px; width: 288pt"></font></div>
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            <div style="text-align: justify; line-height: 11.4pt;">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.</div>
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            <div style="text-align: center; line-height: 11.4pt;">[&#160; ]<br>
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    <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">PART I</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">The document(s) containing the information specified in Part I of this Registration Statement have been or will be sent or given to participants in the Provident Financial
      Holdings, Inc. 2022 Equity Incentive Plan, as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the&#160;&#8220;<u>Securities Act</u>&#8221;), in accordance with the rules and regulations of the United States Securities and Exchange Commission
      (the &#8220;<u>Commission</u>&#8221;). Such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents
      incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</div>
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    <div style="line-height: 11.4pt; text-align: center;"> <br>
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    </div>
    <div style="line-height: 11.4pt; text-align: center;"> <br>
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    <div style="line-height: 11.4pt; text-align: center;">I-1<br style="line-height: 11.4pt;">
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    <div style="line-height: 11.4pt; font-weight: bold; text-align: center;">PART II </div>
    <div style="line-height: 11.4pt; font-weight: bold; text-align: center;"> <br>
    </div>
    <div style="line-height: 11.4pt; font-weight: bold; text-align: center;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><u>Item 3</u>.&#160;&#160;&#160;&#160; Incorporation of Documents by Reference</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">The following documents previously or concurrently filed by Provident Financial Holdings, Inc. (the &#8220;Registrant&#8221;) with the Commission are hereby incorporated by reference into
      this Registration Statement and the prospectus to which this Registration Statement relates (the &#8220;Prospectus&#8221;):</div>
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    </div>
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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">(a)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended June 30, 2022 (File No. 000-28304), filed with the Commission on September 2, 2022;</div>
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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">(b)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>all other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act since the end of the fiscal year covered by the Annual Report on Form 10-K referred to in Item 3(a) above;</div>
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    <table cellspacing="0" cellpadding="0" id="z67e2e3a7679f43d188f3d18db0ff4547" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 36pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;">(c)</td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>the description of the Registrant&#8217;s common stock, par value $0.01 per share, set forth in its Registration Statement on Form 8-A, registering its common stock, pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended
              (the &#8220;Exchange Act&#8221;), and all amendments thereto or reports filed for the purpose of updating such description.</div>
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    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">All documents filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended (&#8220;Exchange Act&#8221;)
      (excluding any portions of such documents that have been &#8220;furnished&#8221; and not &#8220;filed&#8221; for purposes of the Exchange Act) after the filing of this Registration Statement, and prior to the filing of a post-effective amendment which indicates that all
      securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and the Prospectus and to be a part hereof and thereof from the date of the
      filing of such documents.&#160; Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this Registration Statement and the Prospectus
      to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes such statement.&#160; Any such statement so
      modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the Prospectus.</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">All information appearing in this Registration Statement is qualified in its entirety by the detailed information, including financial statements, appearing in the documents
      incorporated herein by reference.</div>
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    </div>
    <div style="line-height: 11.4pt;"><u>Item 4</u>.&#160;&#160;&#160;&#160; Description of Securities</div>
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    </div>
    <div style="text-indent: 36pt; line-height: 11.4pt;">Not Applicable</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><u>Item 5</u>.&#160;&#160;&#160;&#160; Interests of Named Experts and Counsel</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-indent: 36pt; line-height: 11.4pt;">Not Applicable</div>
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    </div>
    <div style="line-height: 11.4pt;"><u>Item 6</u>.&#160;&#160;&#160;&#160; Indemnification of Directors and Officers</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">Article XVII of the Registrant&#8217;s Certificate of Incorporation requires indemnification of any person who is or was a director, officer or employee of the Registrant for expenses
      actually and reasonably incurred in connection with the defense or settlement of any threatened, pending or completed action, suit or proceeding, including, but not limited to, expenses (including attorneys&#8217; fees), amounts paid in settlement,
      judgments and fines.&#160; The person seeking indemnification must meet the minimum standard of behavior, as set forth in the Certificate of Incorporation.</div>
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    <div style="line-height: 11.4pt;"><br>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">Section 145 of the Delaware General Corporation Law (&#8220;<u>DGCL</u>&#8221;) authorizes a court to award, or a corporation&#8217;s board of directors to grant, indemnity to directors and
      officers in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities, including reimbursement for expenses incurred, arising under the Securities Act.</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">The Registrant maintains liability insurance for the benefit of its officers and directors.</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">The above discussion of the Registrant&#8217;s Certificate of Incorporation and the DGCL is not intended to be exhaustive and is qualified in its entirety by such Certificate of
      Incorporation and statutes.</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><u>Item 7</u>.&#160;&#160;&#160;&#160; Exemption From Registration Claimed</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-indent: 36pt; line-height: 11.4pt;">Not Applicable</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><u>Item 8</u>.&#160;&#160;&#160;&#160; Exhibits</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="text-indent: 36pt; line-height: 11.4pt;">The following exhibits are filed with or incorporated by reference into this Registration Statement on Form S-8:</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <table cellspacing="0" cellpadding="0" id="z68d71b130ed04f91a89ec61cc9130606" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 11.58%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="text-align: center; line-height: 11.4pt;">Exhibit</div>
            <div style="text-align: center; line-height: 11.4pt;">Number</div>
            <div style="line-height: 2.75pt;"><font style="line-height: 2.75pt;">&#160;</font></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top; border-bottom: #000000 2px solid;">
            <div style="line-height: 11.4pt;"><font style="line-height: 11.4pt;">&#160;</font></div>
            <div style="line-height: 11.4pt;">Description of Document</div>
            <div style="line-height: 0.9pt;"><font style="line-height: 0.9pt;">&#160;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905710000328/ex3193010.htm">4.1</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905710000328/ex3193010.htm">Amended and Restated Certificate of Incorporation of the Registrant as filed with the Delaware Secretary of State on
                November 24, 2009</a><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905722000362/ex32112922.htm">4.2</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905722000362/ex32112922.htm">Amended and Restated Bylaws of the Registrant</a><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;">4.3</div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;">Form of Certificate of Common Stock of the Registrant<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh5.htm">5</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh5.htm">Opinion of Breyer &amp; Associates PC</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905722000312/provproxy2022.htm">10.1</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905722000312/provproxy2022.htm">Provident Financial Holdings, Inc. 2022 Equity Incentive Plan</a><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;"><a href="https://www.sec.gov/Archives/edgar/data/1010470/000093905722000312/provproxy2022.htm">(</a>4)</sup></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh102.htm">10.2</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh102.htm">Form of Incentive Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh103.htm">10.3</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh103.htm">Form of Non-Qualified Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh104.htm">10.4</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh104.htm">Form of Restricted Stock Agreement under the Provident Financial Holdings, Inc. 2022 Equity Incentive
                Plan</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh231.htm">23.1</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh231.htm">Consent of Deloitte &amp; Touche LLP</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh5.htm">23.2</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh5.htm">Consent of Breyer &amp; Associates PC (contained in its opinion filed as Exhibit 5)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="#POWEROFATTORNEY">24</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="#POWEROFATTORNEY">Power of attorney (contained in the signature page of the Registration Statement)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh107.htm">107</a></div>
          </td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh107.htm">Filing fee table</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.58%; vertical-align: top; border-bottom: #000000 2px solid;">&#160;</td>
          <td style="width: 1.93%; vertical-align: top;">&#160;</td>
          <td style="width: 86.49%; vertical-align: top;">&#160;</td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="z951ea2e4e139480891972cd10c7869f9" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 54pt; vertical-align: top;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>Incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Quarterly Report on Form 10-Q filed on November 9, 2010.</div>
          </td>
        </tr>

    </table>
    <table cellspacing="0" cellpadding="0" id="z418833905f7e4e928ece7ed36a132319" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 54pt; vertical-align: top;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>Incorporated by reference to Exhibit 3.1 to the Registrant&#8217;s Current Report on Form 8-K filed on November 30, 2022.</div>
          </td>
        </tr>

    </table>
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        <tr>
          <td style="width: 54pt; vertical-align: top;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(3)</sup></td>
          <td style="width: auto; vertical-align: top; text-align: justify;">
            <div>Incorporated by reference to Registrant&#8217;s Registration Statement on Form S-1 filed on March 11, 1996.</div>
          </td>
        </tr>

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        <tr>
          <td style="width: 54pt; vertical-align: top;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(4)</sup></td>
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            <div>Included as Appendix A to the Registrant&#8217;s Definitive Proxy Statement on Schedule 14A for the Annual Meeting of Shareholders held on November 29, 2022.</div>
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        </tr>

    </table>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    </div>
    <div> <u>Item 9.</u>&#160;&#160;&#160;&#160; Undertakings<br>
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        <tr>
          <td style="width: 36pt;"><br>
          </td>
          <td style="width: 18pt; vertical-align: top; font-family: 'Times New Roman',Times,serif;"><br>
          </td>
          <td style="width: auto; vertical-align: top; text-align: justify;"><br>
          </td>
        </tr>

    </table>
    <div style="line-height: 11.4pt;">
      <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">(a)&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman',Times,serif;">T</font>he undersigned Registrant hereby undertakes:</div>
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      </div>
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    <div style="text-align: justify; text-indent: 72pt; line-height: 11.4pt;">1.<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 36pt;">&#160;</font>To file, during any period in which offers or sales are being made, a
      post-effective amendment to this Registration Statement: (i) to include any prospectus required by Section 10(a)(3) of the Securities Act; (ii) to reflect in the prospectus any facts or events arising after the effective date of the Registration
      Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or
      decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of
      prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in
      the effective Registration Statement; and (iii) to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
      Statement; provided, however, that clauses (i) and (ii) do not apply if the information required to be included in a post-effective amendment by those clauses is contained in reports filed with or furnished to the Commission by the Registrant
      pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.</div>
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    </div>
    <div style="text-align: justify; text-indent: 72pt; line-height: 11.4pt;">2.<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 36pt;">&#160;</font>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.</div>
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    </div>
    <div style="text-align: justify; text-indent: 72pt; line-height: 11.4pt;">3.<font class="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; width: 36pt;">&#160;</font>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.</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">(b)&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman',Times,serif;">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
        Securities Act, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section
        15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that
        time shall be deemed to be the initial bona fide offering thereof.</font></div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">(c)&#160;&#160;&#160;&#160; <font style="font-family: 'Times New Roman',Times,serif;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
        officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
        expressed in the Securities Act and is, therefore, unenforceable.&#160; In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or controlling
        person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its
        counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the
        final adjudication of such issue.</font></div>
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    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">SIGNATURES</div>
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    <div style="text-align: justify; text-indent: 36pt; line-height: 11.4pt;">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 Riverside, State of California, on December 16, 2022.</div>
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          <tr>
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              <div>&#160;</div>
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              <div>PROVIDENT FINANCIAL HOLDINGS, INC. <br>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
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            <td style="width: 50.00%;">
              <div>&#160;</div>
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              <div>&#160;</div>
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              <div>&#160;</div>
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          <td style="width: 1.92%; vertical-align: top;">&#160;</td>
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          <td style="width: 1.92%; vertical-align: top;">&#160;</td>
          <td style="width: 19.23%; vertical-align: top;">December 16, 2022 <br>
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          <td style="width: 1.92%; vertical-align: top;">&#160;</td>
          <td style="width: 46.15%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.92%; vertical-align: top;">&#160;</td>
          <td style="width: 19.23%; vertical-align: top;">&#160;</td>
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    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
    </div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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    <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">PROVIDENT FINANCIAL HOLDINGS, INC.</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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    <div style="text-align: center; line-height: 11.4pt; font-weight: bold;">EXHIBIT INDEX</div>
    <div style="line-height: 11.4pt;"><br style="line-height: 11.4pt;">
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          <td style="width: 11.13%; vertical-align: top; border-bottom: #000000 2px solid;">
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            <div style="text-align: center; line-height: 11.4pt;">Number</div>
            <div style="line-height: 2.75pt;"><font style="line-height: 2.75pt;">&#160;</font></div>
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          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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        <tr>
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          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
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            <div style="line-height: 11.4pt;"><a href="provs81222exh5.htm">Opinion of Breyer &amp; Associates PC</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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          <td style="width: 11.13%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh102.htm">10.2</a></div>
          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh102.htm">Form of Incentive Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
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          </td>
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        <tr>
          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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          <td style="width: 11.13%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh103.htm">10.3</a></div>
          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh103.htm">Form of Non-Qualified Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 11.13%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh104.htm">10.4</a></div>
          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh104.htm">Form of Restricted Stock Agreement under the Provident Financial Holdings, Inc. 2022 Equity Incentive
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        </tr>
        <tr>
          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh231.htm">23.1</a></div>
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          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
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          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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        <tr>
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          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
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          </td>
        </tr>
        <tr>
          <td style="width: 11.13%; vertical-align: top;">&#160;</td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 11.13%; vertical-align: top;">
            <div style="text-align: center; line-height: 11.4pt;"><a href="provs81222exh107.htm">107</a></div>
          </td>
          <td style="width: 2.78%; vertical-align: top;">&#160;</td>
          <td style="width: 86.09%; vertical-align: top;">
            <div style="line-height: 11.4pt;"><a href="provs81222exh107.htm">Filing fee table</a></div>
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{"company-data": {"conformed-name": "PROVIDENT FINANCIAL HOLDINGS INC", "cik": "0001010470", "assigned-sic": "6035", "irs-number": "330704889", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-268827", "film-number": "221467650"}, "business-address": {"street1": "3756 CENTRAL AVE", "city": "RIVERSIDE", "state": "CA", "zip": "92506", "phone": "9096866060"}, "mail-address": {"street1": "3756 CENTRAL AVENUE", "city": "RIVERSIDE", "state": "CA", "zip": "92506"}}
As filed with the Securities and Exchange Commission on December 16, 2022
Registration Statement No. 333-_______
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
PROVIDENT FINANCIAL HOLDINGS, INC.
(Exact name of registrant as specified in its charter)
Delaware
33-0704889
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
3756 Central Avenue, Riverside, California
92506
(Address of principal executive offices)
(Zip code)
Provident Financial Holdings, Inc. 2022 Equity Incentive Plan
(Full title of the plan)
Donavon P. Ternes
President, Chief Operating Officer
and Chief Financial Officer
Provident Financial Holdings, Inc.
3756 Central Avenue
Riverside, California 92506
(951) 686-6060
John F. Breyer, Jr., Esquire
Breyer & Associates PC
8180 Greensboro Drive
Suite 785
McLean, Virginia 22102
(703) 883-1100
(Name, address and telephone number of agent for service)
Indicate by check mark whether the registrant is a large accelerated filed, 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 [X]
Smaller reporting company [X]
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.
[  ]
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The document(s) containing the information specified in Part I of this Registration Statement have been or will be sent or given to participants in the Provident Financial
      Holdings, Inc. 2022 Equity Incentive Plan, as specified by Rule 428(b)(1) of the Securities Act of 1933, as amended (the "
Securities Act
"), in accordance with the rules and regulations of the United States Securities and Exchange Commission
      (the "
Commission
"). Such documents are not being filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act. These documents and the documents
      incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this Registration Statement, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
I-1
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3
.     Incorporation of Documents by Reference
The following documents previously or concurrently filed by Provident Financial Holdings, Inc. (the "Registrant") with the Commission are hereby incorporated by reference into
      this Registration Statement and the prospectus to which this Registration Statement relates (the "Prospectus"):
(a)
the Registrant's Annual Report on Form 10-K for the fiscal year ended June 30, 2022 (File No. 000-28304), filed with the Commission on September 2, 2022;
(b)
all other reports filed by the Registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act since the end of the fiscal year covered by the Annual Report on Form 10-K referred to in Item 3(a) above;
(c)
the description of the Registrant's common stock, par value $0.01 per share, set forth in its Registration Statement on Form 8-A, registering its common stock, pursuant to Section 12(g) of the Securities Exchange Act of 1934, as amended
              (the "Exchange Act"), and all amendments thereto or reports filed for the purpose of updating such description.
All documents filed by the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Securities Exchange Act of 1934, as amended ("Exchange Act")
      (excluding any portions of such documents that have been "furnished" and not "filed" for purposes of the Exchange Act) after the filing of this Registration Statement, and prior to the filing of a post-effective amendment which indicates that all
      securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed incorporated by reference into this Registration Statement and the Prospectus and to be a part hereof and thereof from the date of the
      filing of such documents.  Any statement contained in the documents incorporated, or deemed to be incorporated, by reference herein or therein shall be deemed to be modified or superseded for purposes of this Registration Statement and the Prospectus
      to the extent that a statement contained herein or therein or in any other subsequently filed document which also is, or is deemed to be, incorporated by reference herein or therein modifies or supersedes such statement.  Any such statement so
      modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement and the Prospectus.
All information appearing in this Registration Statement is qualified in its entirety by the detailed information, including financial statements, appearing in the documents
      incorporated herein by reference.
Item 4
.     Description of Securities
Not Applicable
Item 5
.     Interests of Named Experts and Counsel
Not Applicable
Item 6
.     Indemnification of Directors and Officers
Article XVII of the Registrant's Certificate of Incorporation requires indemnification of any person who is or was a director, officer or employee of the Registrant for expenses
      actually and reasonably incurred in connection with the defense or settlement of any threatened, pending or completed action, suit or proceeding, including, but not limited to, expenses (including attorneys' fees), amounts paid in settlement,
      judgments and fines.  The person seeking indemnification must meet the minimum standard of behavior, as set forth in the Certificate of Incorporation.
Section 145 of the Delaware General Corporation Law ("
DGCL
") authorizes a court to award, or a corporation's board of directors to grant, indemnity to directors and
      officers in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities, including reimbursement for expenses incurred, arising under the Securities Act.
The Registrant maintains liability insurance for the benefit of its officers and directors.
The above discussion of the Registrant's Certificate of Incorporation and the DGCL is not intended to be exhaustive and is qualified in its entirety by such Certificate of
      Incorporation and statutes.
Item 7
.     Exemption From Registration Claimed
Not Applicable
Item 8
.     Exhibits
The following exhibits are filed with or incorporated by reference into this Registration Statement on Form S-8:
Exhibit
Number
Description of Document
4.1
Amended and Restated Certificate of Incorporation of the Registrant as filed with the Delaware Secretary of State on
                November 24, 2009
(1)
4.2
Amended and Restated Bylaws of the Registrant
(2)
4.3
Form of Certificate of Common Stock of the Registrant
(3)
5
Opinion of Breyer & Associates PC
10.1
Provident Financial Holdings, Inc. 2022 Equity Incentive Plan
(
4)
10.2
Form of Incentive Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan
10.3
Form of Non-Qualified Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan
10.4
Form of Restricted Stock Agreement under the Provident Financial Holdings, Inc. 2022 Equity Incentive
                Plan
23.1
Consent of Deloitte & Touche LLP
23.2
Consent of Breyer & Associates PC (contained in its opinion filed as Exhibit 5)
24
Power of attorney (contained in the signature page of the Registration Statement)
107
Filing fee table
(1)
Incorporated by reference to Exhibit 3.1 to the Registrant's Quarterly Report on Form 10-Q filed on November 9, 2010.
(2)
Incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K filed on November 30, 2022.
(3)
Incorporated by reference to Registrant's Registration Statement on Form S-1 filed on March 11, 1996.
(4)
Included as Appendix A to the Registrant's Definitive Proxy Statement on Schedule 14A for the Annual Meeting of Shareholders held on November 29, 2022.
Item 9.
Undertakings
(a)
T
he undersigned Registrant hereby undertakes:
1.
To file, during any period in which offers or sales are being made, a
      post-effective amendment to this Registration Statement: (i) to include any prospectus required by Section 10(a)(3) of the Securities Act; (ii) to reflect in the prospectus any facts or events arising after the effective date of the Registration
      Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or
      decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of
      prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in
      the effective Registration Statement; and (iii) to include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration
      Statement; provided, however, that clauses (i) and (ii) do not apply if the information required to be included in a post-effective amendment by those clauses is contained in reports filed with or furnished to the Commission by the Registrant
      pursuant to Section 13 or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in the Registration Statement.
2.
That, for the purpose of determining any liability under the Securities
      Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
3.
To remove from registration by means of a post-effective amendment any of
      the securities being registered which remain unsold at the termination of the offering.
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the
        Securities Act, each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section
        15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that
        time shall be deemed to be the initial bona fide offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors,
        officers and controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the 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, the Registrant will, unless in the opinion of its
        counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the
        final adjudication of such issue.
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 Riverside, State of California, on December 16, 2022.
PROVIDENT FINANCIAL HOLDINGS, INC.
By:
/s/ Craig G. Blunden
Craig G. Blunden
Chairman and Chief Executive Officer
(Duly Authorized Representative)
POWER OF ATTORNEY
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.  Each
      person whose signature appears below hereby makes, constitutes and appoints Craig G. Blunden as his or her true and lawful attorney, with full power to sign for such person and in such person's name and capacity indicated below, and with full power
      of substitution any and all amendments to this Registration Statement, hereby ratifying and confirming such person's signature as it may be signed by said attorney to any and all amendments.
Signature
Title
Date
/s/Craig G. Blunden
Chairman and Chief Executive Officer (Principal
December 16, 2022
Craig G. Blunden
Executive Officer)
/s/Donavon P. Ternes
President, Chief Operating Officer and Chief Financial
December 16, 2022
Donavon P. Ternes
Officer (Principal Financial and Accounting Officer)
/s/Bruce W. Bennett
Director
December 16, 2022
Bruce W. Bennett
/s/Judy A. Carpenter
Director
December 16, 2022
Judy A. Carpenter
/s/Debbi H. Guthrie
Director
December 16, 2022
Debbi H. Guthrie
/s/Kathy M. Michalak
Director
December 16, 2022
Kathy M. Michalak
/s/Roy H. Taylor
Director
December 16, 2022
Roy H. Taylor
/s/William E. Thomas
Director
December 16, 2022
William E. Thomas
PROVIDENT FINANCIAL HOLDINGS, INC.
EXHIBIT INDEX
Exhibit
Number
Description of Document
5
Opinion of Breyer & Associates PC
10.2
Form of Incentive Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan
10.3
Form of Non-Qualified Stock Option Agreement under the Provident Financial Holdings, Inc. 2022 Equity
                Incentive Plan
10.4
Form of Restricted Stock Agreement under the Provident Financial Holdings, Inc. 2022 Equity Incentive
                Plan
23.1
Consent of Deloitte & Touche LLP
23.2
Consent of Breyer & Associates PC (contained in its opinion filed as Exhibit 5)
24
Power of attorney (contained in the signature page of the Registration Statement)
107
Filing fee table