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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 July 19, 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>

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

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

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; width: 33%; text-align: center"><B>Delaware</B></TD>
    <TD STYLE="vertical-align: bottom; width: 34%; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 33%; 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"><B>4 Limited Parkway
    East</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>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"><B>Telephone: (614)
    577-7000</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"></P></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address, Including Zip Code, and Telephone Number,
Including Area Code, of Registrant&rsquo;s Principal Executive Offices)</P>

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<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></P>

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<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>VICTORIA&rsquo;S SECRET &amp; CO. ASSOCIATE
STOCK PURCHASE PLAN </B></P>

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<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>

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

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<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></P>

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<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></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) 415-7000</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name and Address for Agent of Service)</P>

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<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>

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

<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></P>

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

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

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

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<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">&nbsp;</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>

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

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<TABLE CELLSPACING="0" CELLPADDING="0" ALIGN="CENTER" STYLE="width: 90%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%"><FONT STYLE="font-size: 10pt"><B>Large accelerated filer &#9744; </B></FONT></TD>
    <TD STYLE="width: 37%"><FONT STYLE="font-size: 10pt"><B>Accelerated filer &#9744; </B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt"><B>Non-accelerated filer &nbsp;&#9746; &nbsp;(Do not check if a smaller reporting
    company)</B></FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Smaller reporting company </B></FONT>&#9744; </TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt"><B>Emerging growth company </B></FONT>&#9744; </TD></TR>
  </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 27.5pt; text-indent: 297pt">&nbsp;</P>

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

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


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  <TR STYLE="vertical-align: bottom">
    <TD COLSPAN="5" STYLE="padding-top: 1pt; border-top: Black 1pt solid; border-bottom: Black 1.5pt double; text-align: center; padding-right: 2pt; padding-bottom: 1pt"><FONT STYLE="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; width: 33%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold; padding-right: 2pt; padding-bottom: 1pt">Title Of Securities To Be Registered</TD>
    <TD STYLE="padding-top: 1pt; width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold; padding-right: 2pt; padding-bottom: 1pt">Amount To Be Registered <SUP>(1)</SUP></TD>
    <TD STYLE="padding-top: 1pt; width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold; padding-right: 2pt; padding-bottom: 1pt">Proposed Maximum Offering Price Per Share<SUP>(2)</SUP></TD>
    <TD STYLE="padding-top: 1pt; width: 17%; border-bottom: Black 1pt solid; border-right: Black 1pt solid; text-align: center; font-weight: bold; padding-right: 2pt; padding-bottom: 1pt">Proposed Maximum Aggregate Offering Price<SUP>(2)(3)</SUP></TD>
    <TD STYLE="padding-top: 1pt; width: 16%; border-bottom: Black 1pt solid; text-align: center; font-weight: bold; padding-right: 2pt; padding-bottom: 1pt">Amount Of<BR>
Registration Fee <SUP>(3)</SUP></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 2pt; padding-bottom: 1pt">Victoria&rsquo;s Secret &amp; Co. Common Stock, $0.01 par value per share</TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 1pt 2pt 1pt 17.25pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-indent: -13.5pt">&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;the Victoria&rsquo;s Secret &amp; Co. 2021 Stock Option and Performance Incentive Plan </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10,595,172 </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">$10.89 </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$115,381,423.08 </TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$12,588.12 </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 1pt 2pt 1pt 17.25pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-indent: -13.5pt">&nbsp;&nbsp;&nbsp;-&nbsp;&nbsp;the Victoria&rsquo;s Secret &amp; Co. Associate Stock Purchase Plan </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2,648,793 </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">$10.89 </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$28,845,355.77 </TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$3,147.03 </TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 1pt 2pt 1pt 17.25pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-indent: -13.5pt">Total</TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13,243,965 </TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="padding-top: 1pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$144,226,778.85 </TD>
    <TD STYLE="padding-top: 1pt; border-bottom: Black 1pt solid; text-align: right; padding-right: 2pt; padding-bottom: 1pt">&nbsp;$15,735.15 </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;), (ii)
authorized for issuance under the Victoria&rsquo;s Secret &amp; Co. Associate Stock Purchase Plan (the &ldquo;ASPP&rdquo; and, together
with the Incentive Plan, the &ldquo;Plans&rdquo;) and (iii) 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 Plans by reason of any stock dividend,
stock split or other similar transaction.</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&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">(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 estimated book value of Common Stock as of May 1, 2021. The book value per share of Common Stock was calculated based on
the Registrant&rsquo;s unaudited combined balance sheet as of May 1, 2021.</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">(3)</TD><TD>Rounded up to the nearest penny.</TD></TR></TABLE>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(a)&nbsp;&nbsp;&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-top: 0pt; margin-bottom: 0pt"> <B>Item 4.</B> <B>Description of Securities.</B></P>



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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel.</B></P>

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

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

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

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



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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">Section 102(b)(7) of the Delaware General Corporation
Law (the &ldquo;DGCL&rdquo;) enables a corporation to eliminate or limit the personal liability of a director to the corporation or its
stockholders for monetary damages for breach of the director&rsquo;s fiduciary duty, except:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for any breach of the director&rsquo;s duty of loyalty to the corporation or its stockholders;</TD></TR></TABLE>

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


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<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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law;</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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful payment of dividends or unlawful stock purchases
or redemptions); or</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: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Symbol">&middot;</FONT></TD><TD>for any transaction from which the director derived an improper personal benefit.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In accordance with Section 102(b)(7) of the DGCL,
the Articles of Incorporation of the Registrant includes a provision eliminating, to the fullest extent permitted by the DGCL, the liability
of the Registrant&rsquo;s directors to the Registrant or its stockholders for monetary damages for breach of fiduciary as director.</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">Section 145(a) of the DGCL empowers a corporation
to indemnify any present or former director, officer, employee or agent of the corporation, or any individual serving at the corporation&rsquo;s
request as a director, officer, employee or agent of another organization, who was or is a party or is threatened to be made a party to
any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than
an action by or in the right of the corporation), against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid
in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding provided that such director,
officer, employee or agent acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests
of the corporation, and, with respect to any criminal action or proceeding, provided further that such director, officer, employee or
agent had no reasonable cause to believe his or her conduct was unlawful.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The DGCL provides that the indemnification described
above shall not be deemed exclusive of any other indemnification that may be granted by a corporation pursuant to its by-laws, disinterested
directors&rsquo; vote, stockholders&rsquo; vote, agreement or otherwise.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The DGCL also provides corporations with the power
to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or
is or was serving at the request of the corporation in a similar capacity for another corporation, partnership, joint venture, trust or
other enterprise, against any liability asserted against him or her in any such capacity, or arising out of his or her status as such,
whether or not the corporation would have the power to indemnify him or her against such liability as described above.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">In accordance with Section 145(a) of the DGCL,
the Registrant&rsquo;s By-Laws provide that every person who was or is a party or is threatened to be made a party to any threatened,
pending or completed action, suit, or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that
such person, or such person&rsquo;s testator or intestate, is or was serving as a director or officer of the Registrant or is or was serving
at the request of the Registrant as a director, officer, employee or agent of another corporation, partnership, joint venture, trust,
or other enterprise, or as a member of any committee or similar body, shall be indemnified to the fullest extent legally permissible under
the DGCL against all expenses (including attorney&rsquo;s fees), judgments, penalties, fines and amounts paid in settlement and reasonably
incurred by such person in connection with such action, suit or proceeding (including appeals) or the defense or settlement thereof or
any claim, issue, or matter therein. Expenses incurred by a director or officer in defending such an action, suit or proceeding may be
paid by the Registrant in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on
behalf of such person to repay any amount if it is ultimately determined that such director or officer is not entitled to indemnification
by the Registrant as authorized by the relevant sections of the DGCL.</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-top: 0pt; margin-bottom: 0pt"> <B>Item 7.</B> <B>Exemption from Registration Claimed.</B></P>



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

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

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

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

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


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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 STYLE="text-align: center">&nbsp;</TD>
    <TD>&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>&nbsp;</TD>
    <TD>&nbsp;</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>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp154507_ex0501.htm">5.1</A></TD>
    <TD><A HREF="dp154507_ex0501.htm">Opinion of Davis Polk &amp; Wardwell LLP (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp154507_ex2301.htm">23.1</A></TD>
    <TD><A HREF="dp154507_ex2301.htm">Consent of Ernst &amp; Young LLP (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp154507_ex0501.htm">23.2</A></TD>
    <TD><A HREF="dp154507_ex0501.htm">Consent of Davis Polk &amp; Wardwell LLP (included in Exhibit 5.1)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="#poa">24.1</A></TD>
    <TD><A HREF="#poa">Power of Attorney (included on the signature pages of this Registration Statement)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp154507_ex9901.htm">99.1</A></TD>
    <TD><A HREF="dp154507_ex9901.htm">Victoria&rsquo;s Secret &amp; Co. 2021 Stock Option and Performance Incentive Plan (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><A HREF="dp154507_ex9902.htm">99.2</A></TD>
    <TD><A HREF="dp154507_ex9902.htm">Victoria&rsquo;s Secret &amp; Co. Associate Stock Purchase Plan (filed herewith)</A></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
include any prospectus required by Section 10(a)(3) of the Securities Act;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.25in">(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration
Fee&rdquo; table in this registration statement; and</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial <I>bona fide</I> offering thereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.25in">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of
an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
Registration Statement shall be</P>

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


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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt">deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
or paid by a director, officer, or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered hereunder, the Registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by
the final adjudication of such issue.</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><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 19th day of July, 2021.</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3"><B>VICTORIA&rsquo;S SECRET &amp; CO.</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">By:&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD COLSPAN="2">/s/ Tim Johnson&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%; border-top: Black 1pt solid; text-align: justify">Name:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</TD>
    <TD STYLE="width: 36%; border-top: Black 1pt solid">Tim Johnson</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: justify">Title:</TD>
    <TD>Executive Vice President, Chief Financial Officer</TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="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">
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    <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<BR>
(principal executive officer)</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">July 19, 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/ Tim 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">July 19, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Tim 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/ Sarah Davis</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">July 19, 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/ Michael Wu</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD ROWSPAN="2" STYLE="text-align: center">July 19, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Michael Wu</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/ Timothy J. Faber</TD>
    <TD STYLE="text-align: center">Director</TD>
    <TD STYLE="text-align: center">July 19, 2021</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-left: 9pt; text-align: center; text-indent: -9pt">Timothy J. Faber</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": "dp154507_s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 57162}]
{"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": "333-258021", "film-number": "211098650"}, "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 July 19, 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
VICTORIA'S SECRET & CO. ASSOCIATE
STOCK PURCHASE 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
-  the Victoria's Secret & Co. 2021 Stock Option and Performance Incentive Plan
10,595,172
$10.89
$115,381,423.08
$12,588.12
-  the Victoria's Secret & Co. Associate Stock Purchase Plan
2,648,793
$10.89
$28,845,355.77
$3,147.03
Total
13,243,965
$144,226,778.85
$15,735.15
(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"), (ii)
authorized for issuance under the Victoria's Secret & Co. Associate Stock Purchase Plan (the "ASPP" and, together
with the Incentive Plan, the "Plans") and (iii) 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 Plans 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 estimated book value of Common Stock as of May 1, 2021. The book value per share of Common Stock was calculated based on
the Registrant's unaudited combined balance sheet as of May 1, 2021.
(3)
Rounded up to the nearest penny.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information specified in Item 1 and Item 2
of Part I of this Registration Statement is omitted from this filing with the Securities and Exchange Commission (the "Commission")
in accordance with the provisions of Rule 428 under the Securities Act and the introductory note to Part I of the Registration Statement
on Form S-8. The documents containing the information specified in Part I will be delivered to the participants in the Plans as required
by Rule 428(b)(1).
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents, which have been filed
by the Registrant with the Commission pursuant to the Securities Exchange Act of 1934, as amended (the "Exchange Act"), are
incorporated by reference herein:
(a)       The
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 4.
Description of Securities.
Not applicable.
Item 5. Interests of Named Experts and Counsel.
Not applicable.
Item 6.
Indemnification of Directors and Officers.
Section 102(b)(7) of the Delaware General Corporation
Law (the "DGCL") enables a corporation to eliminate or limit the personal liability of a director to the corporation or its
stockholders for monetary damages for breach of the director's fiduciary duty, except:
·
for any breach of the director's duty of loyalty to the corporation or its stockholders;
·
for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law;
·
pursuant to Section 174 of the DGCL (providing for liability of directors for unlawful payment of dividends or unlawful stock purchases
or redemptions); or
·
for any transaction from which the director derived an improper personal benefit.
In accordance with Section 102(b)(7) of the DGCL,
the Articles of Incorporation of the Registrant includes a provision eliminating, to the fullest extent permitted by the DGCL, the liability
of the Registrant's directors to the Registrant or its stockholders for monetary damages for breach of fiduciary as director.
Section 145(a) of the DGCL empowers a corporation
to indemnify any present or former director, officer, employee or agent of the corporation, or any individual serving at the corporation's
request as a director, officer, employee or agent of another organization, who was or is a party or is threatened to be made a party to
any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative or investigative (other than
an action by or in the right of the corporation), against expenses (including attorneys' fees), judgments, fines and amounts paid
in settlement actually and reasonably incurred by the person in connection with such action, suit or proceeding provided that such director,
officer, employee or agent acted in good faith and in a manner he or she reasonably believed to be in, or not opposed to, the best interests
of the corporation, and, with respect to any criminal action or proceeding, provided further that such director, officer, employee or
agent had no reasonable cause to believe his or her conduct was unlawful.
The DGCL provides that the indemnification described
above shall not be deemed exclusive of any other indemnification that may be granted by a corporation pursuant to its by-laws, disinterested
directors' vote, stockholders' vote, agreement or otherwise.
The DGCL also provides corporations with the power
to purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of the corporation, or
is or was serving at the request of the corporation in a similar capacity for another corporation, partnership, joint venture, trust or
other enterprise, against any liability asserted against him or her in any such capacity, or arising out of his or her status as such,
whether or not the corporation would have the power to indemnify him or her against such liability as described above.
In accordance with Section 145(a) of the DGCL,
the Registrant's By-Laws provide that every person who was or is a party or is threatened to be made a party to any threatened,
pending or completed action, suit, or proceeding, whether civil, criminal, administrative or investigative, by reason of the fact that
such person, or such person's testator or intestate, is or was serving as a director or officer of the Registrant or is or was serving
at the request of the Registrant as a director, officer, employee or agent of another corporation, partnership, joint venture, trust,
or other enterprise, or as a member of any committee or similar body, shall be indemnified to the fullest extent legally permissible under
the DGCL against all expenses (including attorney's fees), judgments, penalties, fines and amounts paid in settlement and reasonably
incurred by such person in connection with such action, suit or proceeding (including appeals) or the defense or settlement thereof or
any claim, issue, or matter therein. Expenses incurred by a director or officer in defending such an action, suit or proceeding may be
paid by the Registrant in advance of the final disposition of such action, suit or proceeding upon receipt of an undertaking by or on
behalf of such person to repay any amount if it is ultimately determined that such director or officer is not entitled to indemnification
by the Registrant as authorized by the relevant sections of the DGCL.
Item 7.
Exemption from Registration Claimed.
Not applicable.
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 (filed herewith)
99.2
Victoria's Secret & Co. Associate Stock Purchase Plan (filed herewith)
Item 9. Undertakings.
(a)       The
undersigned Registrant hereby undertakes:
(1)       To
file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
(i)       To
include any prospectus required by Section 10(a)(3) of the Securities Act;
(ii)       To
reflect in the prospectus any facts or events arising after the effective date of this Registration Statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities
offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range
may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the "Calculation of Registration
Fee" table in this registration statement; and
(iii)       To
include any material information with respect to the Plans not previously disclosed in this Registration Statement or any material change
to such information in this Registration Statement;
provided
,
however
, that
paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the information required to be included in a post-effective amendment by those paragraphs
is contained in periodic reports filed with or furnished to the Commission by the Registrant pursuant to Section 13 or Section 15(d) of
the Exchange Act that are incorporated by reference in this Registration Statement.
(2)       That,
for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof.
(3)       To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
of the offering.
(b)       The
undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of
an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference in this
Registration Statement shall be
deemed to be a new registration statement relating
to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)       Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of
the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities
and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
or paid by a director, officer, or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is
asserted by such director, officer or controlling person in connection with the securities being registered hereunder, the Registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question of whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by
the final adjudication of such issue.
SIGNATURES
Pursuant to the requirements of the Securities
Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form
S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City
of Reynoldsburg, State of Ohio, on the 19th day of July, 2021.
VICTORIA'S SECRET & CO.
By:
/s/ Tim Johnson
Name:
Tim 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
(principal executive officer)
July 19, 2021
Martin Waters
/s/ Tim Johnson
Chief Financial Officer
(principal financial officer and principal accounting officer)
July 19, 2021
Tim Johnson
/s/ Sarah Davis
Director
July 19, 2021
Sarah Davis
/s/ Michael Wu
Director
July 19, 2021
Michael Wu
/s/ Timothy J. Faber
Director
July 19, 2021
Timothy J. Faber