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    <div style="text-align: center; font-family: 'Times New Roman';">As filed with the Securities and Exchange Commission on December 12, 2023</div>
    <div style="text-align: right; font-family: 'Times New Roman';">Registration No. 333 -&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Washington, D.C. 20549</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 12pt; font-weight: bold;">FORM S-8</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-size: 20pt; font-weight: bold;">KOSS CORPORATION</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z5adeaee5c25944bc899df84a509ba70f" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Delaware</div>
          </td>
          <td style="width: 4.33%; vertical-align: bottom;">&#160;</td>
          <td style="width: 4.33%; vertical-align: bottom;">&#160;</td>
          <td style="width: 37.48%; vertical-align: bottom;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">39-1168275</div>
          </td>
        </tr>
        <tr>
          <td style="width: 53.85%; vertical-align: bottom;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">(State or other jurisdiction</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">of organization)</div>
          </td>
          <td style="width: 4.33%; vertical-align: bottom;">&#160;</td>
          <td style="width: 4.33%; vertical-align: bottom;">&#160;</td>
          <td style="width: 37.48%; vertical-align: bottom;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">(I.R.S. Employer</div>
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">4129 North Port Washington Avenue</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Milwaukee, Wisconsin 53212</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Telephone number: (414) 964-5000</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Address, including zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Koss Corporation 2023 Equity Incentive Plan</div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Full title of the plan)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Michael J. Koss</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Chairman, Chief Executive Officer</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Koss Corporation</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">4129 North Port Washington Avenue</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Milwaukee, Wisconsin 53212</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">Telephone number: (414) 964-5000</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman';">(Name, address, including zip code, and telephone number, including area code, of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman';">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &#8220;large
      accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z79de8699e62047f3a8fbab100136a395" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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            <div style="color: #000000; font-family: 'Times New Roman';">Large accelerated filer &#9744;</div>
          </td>
          <td style="width: 33.23%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Accelerated filer &#9744;</div>
          </td>
        </tr>
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          <td style="width: 66.77%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.23%; vertical-align: bottom;">&#160;</td>
        </tr>
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          <td style="width: 66.77%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Non-accelerated filer <font style="font-family: 'Times New Roman', Times, serif;">&#9745;</font></div>
          </td>
          <td style="width: 33.23%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Smaller reporting company <font style="font-family: 'Times New Roman', Times, serif;">&#9745;</font></div>
          </td>
        </tr>
        <tr>
          <td style="width: 66.77%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.23%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Emerging growth company &#9744;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; font-family: 'Times New Roman';">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;</div>
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    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">EXPLANATORY NOTE</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">This Registration Statement on Form S-8 (this &#8220;<u>Registration Statement</u>&#8221;) of Koss Corporation (the &#8220;<u>Company</u>&#8221;) has been prepared in accordance with the
      requirements of Form S-8 under the Securities Act of 1933 (the &#8220;<u>Securities Act</u>&#8221;) to register up to 2,941,308 shares of Common Stock for offer and sale under the Koss Corporation 2023 Equity Incentive Plan (the &#8220;<u>2023 Plan</u>&#8221;).</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">The maximum number of shares of Common Stock that may be issued under the 2023 Plan shall be the sum of 2,000,000 plus any shares subject to any award granted under
      the Koss Corporation 2012 Omnibus Incentive Plan (the &#8220;<u>Prior Plan</u>&#8221;) that expire, terminate, or are canceled or forfeited for any reason without the issuance of shares. As of October 18, 2023, no further awards will be granted under the Prior
      Plan although awards under Prior Plan that are outstanding will continue in accordance with their terms. The offer and sale of shares of Common Stock issued pursuant to the terms of the Prior Plan were previously registered under the Company&#8217;s
      registration statement on Form S-8, File No. 333-184754, filed with the Securities and Exchange Commission (the &#8220;<u>Commission</u>&#8221;) on November 5, 2012.</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">PART I</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div><br>
    </div>
    <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Item 1.&#160; Plan Information.</div>
    <div style="color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="text-indent: 36pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">The information required by this Item 1 is omitted from the Registration Statement in accordance with Rule&#160;428(b)(1)&#160;of the Securities Act and the
      Note to Part&#160;I of Form&#160;S-8.</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">&#160;</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-weight: bold; text-align: justify;">Item 2.&#160; Registrant Information and Employee Plan Annual Information.</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">&#160;</div>
    <div style="text-indent: 36pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">The information required by this Item 2 is omitted from this Registration Statement in accordance with Rule&#160;428(b)(1)&#160;of the Securities Act and
      the Note to Part&#160;I of Form&#160;S-8.</div>
    <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">&#160;</div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">PART II</div>
    <div><br>
    </div>
    <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 3. Incorporation of Documents by Reference</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt; color: rgb(0, 0, 0); font-family: 'Times New Roman'; text-align: justify;">The following documents have been filed by the Company with the Securities and Exchange Commission (the &#8220;<u>SEC</u>&#8221;) and are incorporated herein
      by reference:</div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z7656e53e5247405f8409bb1c5d99b15a" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: left; margin-left: 54pt; font-family: Calibri;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman';">The Company&#8217;s Annual Report on Form 10-K for the fiscal year ended June 30, 2023, filed with the SEC on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/56701/000005670123000026/koss-20230630x10k.htm">August 25, 2023</a>;</div>
            </td>
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      </table>
    </div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="za87281888144443393ad2c995ee1b2a6" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: left; margin-left: 54pt; font-family: Calibri;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman';">The Company&#8217;s Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, filed with the SEC on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/56701/000005670123000044/koss-20230930x10q.htm">October 27, 2023</a>;</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z868cab4494574dbcbb046256fd748c84" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: left; margin-left: 54pt; font-family: Calibri;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman';">The Company&#8217;s Current Report on Form 8-K filed on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/56701/000005670123000034/koss-20231018x8k.htm">October 23, 2023</a>
                and amended on Form 8-K/A on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/56701/000005670123000037/koss-20231018x8ka.htm">October 26, 2023</a>;</div>
            </td>
          </tr>

      </table>
    </div>
    <div><br>
    </div>
    <div>
      <table cellspacing="0" cellpadding="0" id="z11b3df8b8204496db8ff996a788cee19" 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: 72pt; vertical-align: top; text-align: right;">
              <div style="text-align: left; margin-left: 54pt; font-family: Calibri;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman';">The portions of the Company&#8217;s Definitive Proxy Statement on Schedule 14A filed on <a href="https://www.sec.gov/Archives/edgar/data/56701/000005670123000028/koss-20230824xdef14a.htm">August 25, 2023</a> that are specifically incorporated by reference into the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended
                June 30, 2023; and</div>
            </td>
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      </table>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
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    <div>
      <table cellspacing="0" cellpadding="0" id="z5b38b595275a4bedbdc0fcfdfa8f88d0" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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              <div style="text-align: left; margin-left: 54pt; font-family: Calibri;">&#8226;</div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: justify; font-family: 'Times New Roman';">The description of the Company&#8217;s common stock filed as Exhibit 4.1 to the Registrant&#8217;s Annual report on Form 10-K for the year ended June 30, 2020, filed with the SEC <a href="https://www.sec.gov/Archives/edgar/data/56701/000143774920018841/ex_200591.htm">August 27, 2020</a>.</div>
            </td>
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      </table>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">All reports and other documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the &#8220;<u>Exchange
        Act</u>&#8221;), after the date hereof 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 to be incorporated
      by reference herein and to be part hereof from the date of filing of such reports and documents.&#160; The Company is not incorporating by reference any documents or portions thereof that are not considered to be &#8220;filed&#8221; with the SEC.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Any statement contained herein or in a document incorporated or deemed to be incorporated herein by reference 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 herein by reference modifies or supersedes such earlier statement.&#160; Any statement
      so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 4. Description of Securities.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman';">Not applicable.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 5. Interests of Named Experts and Counsel.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman';">Not applicable.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 6. Indemnification of Directors and Officers</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Section&#160;145 of the Delaware General Corporate Law (&#8220;Section&#160;145&#8221;) provides that a Delaware corporation may indemnify any 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 (other than an action by or in the right of such corporation), by reason of the fact that such person is
      or was an officer, director, employee or agent of such corporation or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including
      attorneys&#8217; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such person acted in good faith and in a manner he or she reasonably
      believed to be in or not opposed to the corporation&#8217;s best interests and, with respect to any criminal action or proceeding, had no reasonable cause to believe that his or her conduct was illegal. A Delaware corporation may indemnify any persons who
      were or are a party to any threatened, pending or completed action or suit by or in the right of the corporation by reason of the fact that such person is or was a director, officer, employee or agent of another corporation or enterprise. The
      indemnity may include expenses (including attorneys&#8217; fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or suit, provided such person acted in good faith and in a manner he or she
      reasonably believed to be in or not opposed to the corporation&#8217;s best interests, provided that no indemnification is permitted without judicial approval if the officer, director, employee or agent is adjudged to be liable to the corporation. Where an
      officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him or her against the expenses which such officer or director has actually and reasonably incurred.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Section&#160;145 further authorizes a corporation 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 as a director, officer, employee or agent of another corporation or enterprise, against any liability asserted against him or her and incurred by him or her in any such capacity, or
      arising out of his or her status as such, whether or not the corporation would otherwise have the power to indemnify him or her under Section&#160;145.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Our Bylaws provide &#8220;any person who was or is a party or is threatened to be made a party to any Action by or in the right of the corporation to procure a judgment in
      its favor by reason of the fact he is or was a director or officer of the corporation, or by reason of the fact that such person is or was a director or officer of the corporation and is or was serving at the request of the corporation as a director,
      officer, employee, consultant or agent of another corporation, partnership, joint venture, trust or other enterprise, or is or was serving at the request of the corporation </div>
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    <div style="text-align: justify; font-family: 'Times New Roman';">as a fiduciary of an employee benefit plan or as an employee or agent of the corporation, shall be indemnified by the corporation, to the fullest extent permitted by the Delaware General
      Corporation Law and other applicable laws, as in effect from time to time, against (a) expenses, including, without limitation attorneys' fees actually and reasonably incurred in connection with any Action; (b) amounts actually and reasonably
      incurred in settlement of any Action; and (c) judgments, fines, penalties or other amounts actually incurred pursuant to an adjudication of liability in connection with any Action; provided, however, that no director or officer shall be entitled to
      indemnification under this section unless, with respect to the conduct that is the subject of the Action, he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and that no
      indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the court in which such Action was brought shall determine upon
      application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper.&#8221;</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 7. Exemption from Registration Claimed.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman';">Not applicable.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 8. Exhibits</div>
    <table cellspacing="0" cellpadding="0" id="zcfb5c76f34b243499d97c3699d4e5f1a" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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          <td style="width: 100%; vertical-align: middle;" colspan="3">&#160;</td>
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          <td style="width: 10.85%; vertical-align: bottom; border-bottom: #000000 0.75pt solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Number</div>
          </td>
          <td style="width: 2.64%; vertical-align: bottom;">&#160;</td>
          <td style="width: 86.51%; vertical-align: bottom; border-bottom: #000000 0.75pt solid;">
            <div style="text-align: center; color: #000000; font-family: 'Times New Roman'; font-weight: bold;">Exhibit</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">4.1</div>
          </td>
          <td style="width: 2.64%; vertical-align: bottom;">&#160;</td>
          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="https://www.sec.gov/Archives/edgar/data/56701/000005670123000037/koss-20231018xex10_1.htm">Koss Corporation 2023 Equity Incentive Plan (Incorporated by reference to Exhibit
                10.1 of the Company&#8217;s Current Report on Form 8-K/A filed on October 26, 2023)</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
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          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="exh5-1.htm#EXHIBIT5.1">Opinion of K&amp;L Gates LLP</a> (filed herewith)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
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          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="exh23-1.htm#EXHIBIT23.1">Consent of WIPFLI, LLP, independent auditors</a> (filed herewith)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
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          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="exh5-1.htm#EXHIBIT5.1">Consent of K&amp;L Gates LLP</a> (included in Exhibit 5.1)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">24.1</div>
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          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="#POWEROFATTORNEY">Power of Attorney</a> (included on signature page)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.85%; vertical-align: top; text-align: center;">
            <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman';">107</div>
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          <td style="width: 86.51%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';"><a href="exh-filing_fees.htm#EXFILINGFEES">Filing Fee Table</a> (filed herewith)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman'; font-weight: bold;">Item 9. Undertakings</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';"><br>
      (a)&#160;&#160; The undersigned registrant hereby undertakes:</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-left: 36pt; color: #000000; font-family: 'Times New Roman';">(1)&#160; To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</div>
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    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; color: #000000; font-family: 'Times New Roman';">(ii)&#160;&#160; To reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most
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      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 a prospectus filed with
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    <div style="text-align: justify; text-indent: 36pt; margin-left: 72pt; color: #000000; font-family: 'Times New Roman';">(iii)&#160; 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;</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
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      in this registration statement.</div>
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      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>
    <div style="text-align: justify; color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';">(c)&#160; To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination
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    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';">(d)&#160; The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the
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      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.</div>
    <div style="text-align: justify; color: #000000; font-family: 'Times New Roman';">&#160;</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';">(e)&#160; 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 SEC such indemnification is against public policy as expressed in the 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.</div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';"> <br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';"> <br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; color: #000000; font-family: 'Times New Roman';"> <br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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    <div><br>
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    <div style="text-align: center; text-indent: 36pt; font-family: 'Times New Roman'; font-weight: bold;">SIGNATURES</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Pursuant to the requirements of the Securities Act of 1933, as amended, 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 Milwaukee, State of Wisconsin on this 12<sup>th</sup> day of December, 2023.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z5ca7d89803714d53a380ee2a2aad3d72" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="vertical-align: middle;" colspan="4">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: middle;">&#160;</td>
          <td style="width: 3%; vertical-align: middle;">&#160;</td>
          <td style="width: 2%; vertical-align: middle;">&#160;</td>
          <td style="width: 45%; vertical-align: middle;">&#160;</td>
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        <tr>
          <td style="width: 50%; vertical-align: bottom;">&#160;</td>
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            <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">KOSS CORPORATION</div>
            <div style="color: #000000; font-family: 'Times New Roman'; font-weight: bold;">&#160;&#160; <br>
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        <tr>
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            <div style="color: #000000; font-family: 'Times New Roman';">By:</div>
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          <td style="width: 45%; vertical-align: bottom; border-bottom: 1.5pt solid rgb(0, 0, 0);">
            <div style="color: #000000; font-family: 'Times New Roman';">/s/ Michael J. Koss</div>
          </td>
        </tr>
        <tr>
          <td style="vertical-align: bottom;" colspan="3">&#160;</td>
          <td style="width: 45%; vertical-align: bottom;">
            <div style="color: #000000; font-family: 'Times New Roman';">Michael J. Koss</div>
          </td>
        </tr>
        <tr>
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          <td style="width: 45%; vertical-align: bottom;">
            <div style="text-indent: 36pt; color: #000000; font-family: 'Times New Roman';">Chairman</div>
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            <div>&#160;</div>
            <div>&#160;</div>
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        </tr>
        <tr>
          <td style="width: 50%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
          <td style="vertical-align: bottom;" colspan="2">&#160;</td>
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    <div style="text-align: center; text-indent: 36pt; font-family: 'Times New Roman'; font-weight: bold;">POWER OF ATTORNEY<a name="POWEROFATTORNEY"><!--Anchor--></a></div>
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    </div>
    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Each person whose signature appears below constitutes and appoints Michael J. Koss, as his or her true and lawful attorney-in-fact and agent, with full powers of
      substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all
      exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary
      to be done in and about the premises, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be
      done by virtue hereof.</div>
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    <div style="text-align: justify; text-indent: 36pt; font-family: 'Times New Roman';">Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
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    <table cellspacing="0" cellpadding="0" border="0" id="zcdf6012ff22b4a6d8d2078bc1d6c0b9c" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

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            <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;"><u>Name</u></div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
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          </td>
          <td style="width: 33.43%; vertical-align: top;">
            <div style="text-align: center; font-family: 'Times New Roman'; font-weight: bold;"><u>Date</u></div>
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        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
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          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">/s/ Michael J. Koss</div>
          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
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          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
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        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Michael J. Koss</div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">/s/ Kim M. Schulte</div>
          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
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          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Kim M. Schulte</div>
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          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
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        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
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          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top; padding-bottom: 0.5pt;" rowspan="2">
            <div style="font-family: 'Times New Roman';">Director</div>
          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Michael J. Koss</div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
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          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top; padding-bottom: 0.5pt;" rowspan="2">
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          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Thomas L. Doerr</div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
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          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top; padding-bottom: 0.5pt;" rowspan="2">
            <div style="font-family: 'Times New Roman';">Director</div>
          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Steven A. Leveen</div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
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          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top; padding-bottom: 0.5pt;" rowspan="2">
            <div>&#160;</div>
            <div style="font-family: 'Times New Roman';">Director</div>
          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div>&#160;</div>
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">William J. Sweasy</div>
          </td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top;">&#160;</td>
          <td style="width: 33.43%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-bottom: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">/s/ Lenore E. Lillie</div>
          </td>
          <td style="width: 6%; vertical-align: top; padding-bottom: 0.5pt;" colspan="1">&#160;</td>
          <td style="width: 28%; vertical-align: top; padding-bottom: 0.5pt;" rowspan="2">
            <div style="font-family: 'Times New Roman';">Director</div>
          </td>
          <td style="width: 33.43%; vertical-align: top; padding-bottom: 0.5pt;">
            <div style="text-align: center; font-family: 'Times New Roman';">December 12, 2023</div>
          </td>
        </tr>
        <tr>
          <td style="width: 32.61%; vertical-align: top; border-top: 0.5pt solid rgb(0, 0, 0);">
            <div style="font-family: 'Times New Roman';">Lenore E. Lillie</div>
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[{"type": "S-8", "sequence": "1", "filename": "form-s8.htm", "description": "FORM S-8", "secsgml_size_bytes": 52780}]
{"company-data": {"conformed-name": "KOSS CORP", "cik": "0000056701", "assigned-sic": "3651", "irs-number": "391168275", "state-of-incorporation": "DE", "fiscal-year-end": "0630"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-276005", "film-number": "231481732"}, "business-address": {"street1": "4129 N PORT WASHINGTON AVE", "city": "MILWAUKEE", "state": "WI", "zip": "53212", "phone": "4149645000"}, "mail-address": {"street1": "4129 N PORT WASHINGTON AVE", "city": "MILWAUKEE", "state": "WI", "zip": "53212"}, "former-company": [{"former-conformed-name": "KOSS ELECTRONICS INC", "date-changed": "19721005"}, {"former-conformed-name": "REK O KUT CO INC", "date-changed": "19680124"}]}
As filed with the Securities and Exchange Commission on December 12, 2023
Registration No. 333 -
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
KOSS CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
39-1168275
(State or other jurisdiction
of organization)
(I.R.S. Employer
Identification No.)
4129 North Port Washington Avenue
Milwaukee, Wisconsin 53212
Telephone number: (414) 964-5000
(Address, including zip code, and telephone number, including area code, of registrant's principal executive offices)
Koss Corporation 2023 Equity Incentive Plan
(Full title of the plan)
Michael J. Koss
Chairman, Chief Executive Officer
Koss Corporation
4129 North Port Washington Avenue
Milwaukee, Wisconsin 53212
Telephone number: (414) 964-5000
(Name, address, including zip code, and telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large
      accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer ☐
Accelerated filer ☐
Non-accelerated filer
☑
Smaller reporting company
☑
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
      standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this "
Registration Statement
") of Koss Corporation (the "
Company
") has been prepared in accordance with the
      requirements of Form S-8 under the Securities Act of 1933 (the "
Securities Act
") to register up to 2,941,308 shares of Common Stock for offer and sale under the Koss Corporation 2023 Equity Incentive Plan (the "
2023 Plan
").
The maximum number of shares of Common Stock that may be issued under the 2023 Plan shall be the sum of 2,000,000 plus any shares subject to any award granted under
      the Koss Corporation 2012 Omnibus Incentive Plan (the "
Prior Plan
") that expire, terminate, or are canceled or forfeited for any reason without the issuance of shares. As of October 18, 2023, no further awards will be granted under the Prior
      Plan although awards under Prior Plan that are outstanding will continue in accordance with their terms. The offer and sale of shares of Common Stock issued pursuant to the terms of the Prior Plan were previously registered under the Company's
      registration statement on Form S-8, File No. 333-184754, filed with the Securities and Exchange Commission (the "
Commission
") on November 5, 2012.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
Item 1.  Plan Information.
The information required by this Item 1 is omitted from the Registration Statement in accordance with Rule 428(b)(1) of the Securities Act and the
      Note to Part I of Form S-8.
Item 2.  Registrant Information and Employee Plan Annual Information.
The information required by this Item 2 is omitted from this Registration Statement in accordance with Rule 428(b)(1) of the Securities Act and
      the Note to Part I of Form S-8.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
The following documents have been filed by the Company with the Securities and Exchange Commission (the "
SEC
") and are incorporated herein
      by reference:
•
The Company's Annual Report on Form 10-K for the fiscal year ended June 30, 2023, filed with the SEC on
August 25, 2023
;
•
The Company's Quarterly Report on Form 10-Q for the quarter ended September 30, 2023, filed with the SEC on
October 27, 2023
;
•
The Company's Current Report on Form 8-K filed on
October 23, 2023
and amended on Form 8-K/A on
October 26, 2023
;
•
The portions of the Company's Definitive Proxy Statement on Schedule 14A filed on
August 25, 2023
that are specifically incorporated by reference into the Company's Annual Report on Form 10-K for the fiscal year ended
                June 30, 2023; and
•
The description of the Company's common stock filed as Exhibit 4.1 to the Registrant's Annual report on Form 10-K for the year ended June 30, 2020, filed with the SEC
August 27, 2020
.
All reports and other documents filed by the Company pursuant to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended (the "
Exchange
        Act
"), after the date hereof 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 to be incorporated
      by reference herein and to be part hereof from the date of filing of such reports and documents.  The Company is not incorporating by reference any documents or portions thereof that are not considered to be "filed" with the SEC.
Any statement contained herein or in a document incorporated or deemed to be incorporated herein by reference 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 herein by reference modifies or supersedes such earlier 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 145 of the Delaware General Corporate Law ("Section 145") provides that a Delaware corporation may indemnify any 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 (other than an action by or in the right of such corporation), by reason of the fact that such person is
      or was an officer, director, employee or agent of such corporation or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses (including
      attorneys' fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or proceeding, provided such person acted in good faith and in a manner he or she reasonably
      believed to be in or not opposed to the corporation's best interests and, with respect to any criminal action or proceeding, had no reasonable cause to believe that his or her conduct was illegal. A Delaware corporation may indemnify any persons who
      were or are a party to any threatened, pending or completed action or suit by or in the right of the corporation by reason of the fact that such person is or was a director, officer, employee or agent of another corporation or enterprise. The
      indemnity may include expenses (including attorneys' fees) actually and reasonably incurred by such person in connection with the defense or settlement of such action or suit, provided such person acted in good faith and in a manner he or she
      reasonably believed to be in or not opposed to the corporation's best interests, provided that no indemnification is permitted without judicial approval if the officer, director, employee or agent is adjudged to be liable to the corporation. Where an
      officer or director is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him or her against the expenses which such officer or director has actually and reasonably incurred.
Section 145 further authorizes a corporation 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 as a director, officer, employee or agent of another corporation or enterprise, against any liability asserted against him or her and incurred by him or her in any such capacity, or
      arising out of his or her status as such, whether or not the corporation would otherwise have the power to indemnify him or her under Section 145.
Our Bylaws provide "any person who was or is a party or is threatened to be made a party to any Action by or in the right of the corporation to procure a judgment in
      its favor by reason of the fact he is or was a director or officer of the corporation, or by reason of the fact that such person is or was a director or officer of the corporation and is or was serving at the request of the corporation as a director,
      officer, employee, consultant or agent of another corporation, partnership, joint venture, trust or other enterprise, or is or was serving at the request of the corporation
as a fiduciary of an employee benefit plan or as an employee or agent of the corporation, shall be indemnified by the corporation, to the fullest extent permitted by the Delaware General
      Corporation Law and other applicable laws, as in effect from time to time, against (a) expenses, including, without limitation attorneys' fees actually and reasonably incurred in connection with any Action; (b) amounts actually and reasonably
      incurred in settlement of any Action; and (c) judgments, fines, penalties or other amounts actually incurred pursuant to an adjudication of liability in connection with any Action; provided, however, that no director or officer shall be entitled to
      indemnification under this section unless, with respect to the conduct that is the subject of the Action, he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation, and that no
      indemnification shall be made in respect of any claim, issue or matter as to which such person shall have been adjudged to be liable to the corporation unless and only to the extent that the court in which such Action was brought shall determine upon
      application that, despite the adjudication of liability but in view of all the circumstances of the case, such person is fairly and reasonably entitled to indemnity for such expenses which the court shall deem proper."
Item 7. Exemption from Registration Claimed.
Not applicable.
Item 8. Exhibits
Number
Exhibit
4.1
Koss Corporation 2023 Equity Incentive Plan (Incorporated by reference to Exhibit
                10.1 of the Company's Current Report on Form 8-K/A filed on October 26, 2023)
5.1
Opinion of K&L Gates LLP
(filed herewith)
23.1
Consent of WIPFLI, LLP, independent auditors
(filed herewith)
23.2
Consent of K&L Gates LLP
(included in Exhibit 5.1)
24.1
Power of Attorney
(included on signature page)
107
Filing Fee Table
(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 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 this registration statement.  Notwithstanding the foregoing, any increase or decrease in the 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 a prospectus filed with
      the SEC 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 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 subparagraphs (i) and (ii) do not apply if the information
      required to be included in a post-effective amendment by those subparagraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the Exchange Act, that are incorporated by reference
      in this registration statement.
(b)  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.
(c)  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.
(d)  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 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.
(e)  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 SEC such indemnification is against public policy as expressed in the 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 of 1933, as amended, 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 Milwaukee, State of Wisconsin on this 12
th
day of December, 2023.
KOSS CORPORATION
By:
/s/ Michael J. Koss
Michael J. Koss
Chairman
Chief Executive Officer
(Principal Executive Officer)
POWER OF ATTORNEY
Each person whose signature appears below constitutes and appoints Michael J. Koss, as his or her true and lawful attorney-in-fact and agent, with full powers of
      substitution and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all
      exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorney-in-fact and agent, full power and authority to do and perform each and every act and thing requisite and necessary
      to be done in and about the premises, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or cause to be
      done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates
      indicated.
Name
Title
Date
/s/ Michael J. Koss
Chairman, Chief Executive Officer
(Principal Executive Officer)
December 12, 2023
Michael J. Koss
/s/ Kim M. Schulte
Chief Financial Officer (Principal
Financial and Accounting Officer)
December 12, 2023
Kim M. Schulte
/s/ Michael J. Koss
Director
December 12, 2023
Michael J. Koss
/s/ Thomas L. Doerr
Director
December 12, 2023
Thomas L. Doerr
/s/ Steven A. Leveen
Director
December 12, 2023
Steven A. Leveen
/s/ William J. Sweasy
Director
December 12, 2023
William J. Sweasy
/s/ Lenore E. Lillie
Director
December 12, 2023
Lenore E. Lillie