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			wina_Form_S-8
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">As filed with the Securities and Exchange Commission on October&nbsp;25, 2017.</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Registration No. 333-_____________</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">UNITED STATES</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">SECURITIES AND EXCHANGE COMMISSION</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">WASHINGTON, D.C.&nbsp;&nbsp;20549</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">FORM S-8</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
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			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">WINMARK CORPORATION</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Exact name of registrant as specified in its charter)</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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			<font style="display:inline;font-size:5pt;">&nbsp;</font>
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						<font style="display:inline;font-size:5pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;font-size:10pt;">Minnesota</font></p>
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					<p style="margin:0pt;line-height:115%;font-family:Times New Roman,Times,serif;font-size: 12pt;">
						<font style="display:inline;">&nbsp;</font></p>
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					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-weight:bold;font-size:10pt;">41-1622691</font></p>
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					<p style="margin:0pt;line-height:115%;text-align:center;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9.5pt;">(State or other jurisdiction of incorporation or organization)</font></p>
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						<font style="display:inline;font-size:9.5pt;">&nbsp;</font></p>
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						<font style="display:inline;font-size:9.5pt;">(I.R.S. Employer Identification No.)</font></p>
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			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;">605 Highway 169 North, Suite 400</font>
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		<p style="margin:0pt;text-align:center;text-justify:inter-ideograph;font-family:Times New Roman TUR;font-weight:bold;font-size: 10pt;">
			<font style="display:inline;">Minneapolis, Minnesota 55441</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Address of principal executive offices and zip code)</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
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		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Winmark Corporation 2010 Stock Option Plan</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Full title of the Plan)</font>
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		<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">____________________________</font>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
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						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Anthony D. Ishaug</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Chief Financial Officer and Treasurer</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Winmark Corporation</font></p>
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				<td valign="top" style="width:297.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">605 Highway 169 North, Suite 400</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Minneapolis, Minnesota 55441</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">763-520-8500</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">(Name, address and telephone</font><font style="display:inline;font-size:10pt;"> number, including area code, of agent for service)</font></p>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-size:10pt;">Copy to:</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Jonathan B. Levy</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Lindquist &amp; Vennum, LLP</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">4200 IDS Center</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">80 South 8th Street</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">Minneapolis, Minnesota&nbsp;&nbsp;55402</font></p>
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					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-family:Times New Roman TUR;font-weight:bold;font-size:10pt;">612-371-3211</font></p>
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		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
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		<p style="margin:0pt 0pt 7.2pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">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.&nbsp;&nbsp;See the definitions of &#x201C;large accelerated filer,&#x201D; &#x201C;accelerated filer,&#x201D; &#x201C;smaller reporting company,&#x201D; and &#x201C;emerging growth company&#x201D; in Rule 12b-2 of the Exchange Act.</font>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Large accelerated filer [&nbsp;&nbsp;&nbsp;]</font></p>
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				<td valign="top" style="width:220.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Accelerated filer [</font><font style="display:inline;font-weight:bold;font-size:10pt;">X</font><font style="display:inline;font-size:10pt;">]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
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				<td valign="top" style="width:252.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Non-accelerated filer [&nbsp;&nbsp;&nbsp;]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">(Do not check if a smaller reporting company)</font></p>
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					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Smaller reporting company [&nbsp;&nbsp;&nbsp;]</font></p>
					<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;">Emerging growth company [&nbsp;&nbsp;&nbsp;]</font></p>
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		<p style="margin:0pt 0pt 7.2pt 36pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">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. [&nbsp;&nbsp;&nbsp;]</font>
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			<font style="display:inline;"></font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><hr align="center" style='background-color:#000000; border-width:0; color:#000000; height:2pt; lineheight:0; width:100%;'></hr><p style="page-break-after:always">&nbsp;</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;"><font style="display:inline;"></font>
		</p>
		<p style="margin:0pt 0pt 7.2pt 36pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;font-size:10pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 7.2pt;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 10pt;">
			<font style="display:inline;">CALCULATION OF REGISTRATION FEE</font>
		</p>
		<p style="margin:0pt 36pt;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;width:474.20pt;margin-left:0pt;">
			<tr>
				<td valign="bottom" style="width:189.90pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:72.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:72.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:76.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="bottom" style="width:63.80pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:189.90pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Title of Securities to be Registered</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount to be Registered (1)</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed Maximum Offering Price Per Share (3)</font></p>
				</td>
				<td valign="bottom" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:76.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Proposed Maximum Aggregate Offering Price (3)</font></p>
				</td>
				<td valign="bottom" style="border-left:1pt solid #000000 ;border-bottom:1pt solid #000000 ;border-top:1pt solid #000000 ;width:63.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Amount of Registration Fee</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:189.90pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">Common Stock, no par value</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">200,000 (2)</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:72.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$128.87</font></p>
				</td>
				<td valign="top" style="border-right:1pt solid #000000 ;border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:76.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$25,774,000</font></p>
				</td>
				<td valign="top" style="border-left:1pt solid #000000 ;border-top:1pt solid #000000 ;border-bottom:2pt double #000000 ;width:63.80pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
						<font style="display:inline;font-size:9pt;">$3,208.86</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(1)&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 416 of the Securities Act of 1933, as amended (the &#x201C;Securities Act&#x201D;), this Registration Statement of Form S-8 shall also cover such additional and indeterminate number of shares of the Registrant&#x2019;s common stock that may be issued by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant&#x2019;s outstanding shares of common stock.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(2)&nbsp;&nbsp;&nbsp; This Registration Statement registers 200,000 additional shares of common stock issuable under the Winmark Corporation 2010 Stock Option Plan.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;text-indent: -18pt;font-family:Times New Roman,Times,serif;font-size: 9pt;">
			<font style="display:inline;font-size:9pt;">(3)&nbsp;&nbsp;&nbsp;&nbsp;Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended (the &#x201C;Securities Act&#x201D;), and based upon the average of the high and low prices per share of the Company&#x2019;s Common Stock on The NASDAQ Global Market on October&nbsp;23, 2017.</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 36pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">STATEMENT PURSUANT TO GENERAL INSTRUCTION E &#x2013; </font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;">REGISTRATION OF ADDITIONAL SECURITIES</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">This Registration Statement on Form S-8 is filed by Winmark Corporation, a Minnesota corporation, (&#x201C;Winmark&#x201D; or the &#x201C;Company&#x201D;) to register an additional 200,000 shares of its common stock for issuance upon exercise of options granted under the Winmark Corporation 2010 Stock Option Plan.</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Pursuant to General Instruction E of Form S-8 and Rule 429 of the Securities Act, the contents of the Company&#x2019;s prior registration statement on Form S-8, File No. 333-197600, are incorporated herein by reference.</font>
		</p>
		<p style="margin:0pt 36pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;background-color:yellow;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman TUR;font-weight:bold;font-size: 11pt;">
			<font style="display:inline;font-family:Times New Roman,Times,serif;">PART II</font>
		</p>
		<p style="margin:0pt 36pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:8pt;"><font style="display:inline;font-weight:bold;font-size:11pt;">Item 8.</font><font style="text-indent:0pt;margin-left:0pt; padding-right:34pt;text-align:left"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left">Exhibits.&nbsp; </font></font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 8pt;">
			<font style="display:inline;font-size:8pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;text-decoration:underline;">Exhibit</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465910013653/a09-36365_1def14a.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation 2010 Stock Option Plan (incorporated by reference to Appendix A to the Company&#x2019;s Definitive Proxy Statement filed with the Securities and Exchange Commission on March 11, 2010 for the Annual Meeting of Shareholders held on April 28, 2010)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.2</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465914052881/a14-14141_1ex10d1.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation First Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2014)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">4.3</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="http://www.sec.gov/Archives/edgar/data/908315/000110465917045788/a17-17997_1ex99dd7.htm"><font style="display:inline;font-size:11pt;">Winmark Corporation Second Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit (d)(7) to the Schedule TO filed on July 19, 2017)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">5.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex51f3d43c3.htm"><font style="display:inline;font-size:11pt;">Opinion of Lindquist &amp; Vennum LLP</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex51f3d43c3.htm"><font style="display:inline;font-size:11pt;">Consent of Lindquist &amp; Vennum LLP (included in Exhibit 5.1)</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">23.2</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<a href="wina-20171025ex232f8b66c.htm"><font style="display:inline;font-size:11pt;">Consent of Grant Thornton LLP, the Company&#x2019;s Independent Registered Public Accounting Firm</a></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:36.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">24.1</font></p>
				</td>
				<td valign="top" style="width:22.50pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:409.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 6.5pt">
					<p style="margin:0pt 0pt 6pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Power of Attorney (included on signature page)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;text-align:left;border-bottom:1pt none #D9D9D9 ;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;"></font></p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;">
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt 36pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 12pt;">

			<font style="display:inline;"></font>

		</p>

</div></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><hr align="center" style='background-color:#000000; border-width:0; color:#000000; height:2pt; lineheight:0; width:100%;'></hr><p style="page-break-after:always">&nbsp;</p></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"></div><div style="margin-left:11.7647058823529%;margin-right:11.7647058823529%;"><p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;"><font style="display:inline;">SIGNATURES</font>
		</p>
		<p style="margin:0pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt -18pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">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 Minneapolis, State of Minnesota, on October&nbsp;25, 2017.</font>
		</p>
		<p style="margin:0pt;text-indent:180pt;text-align:justify;text-justify:inter-ideograph;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">WINMARK CORPORATION</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;margin-left:180.9pt;">
			<tr>
				<td valign="middle" style="width:225.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="middle" style="width:225.00pt;border-bottom:1pt solid #000000 ;height:16.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:10pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 10pt;">
						<font style="display:inline;font-size:10pt;"> &nbsp;/s/ BRETT D. HEFFES</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt 0pt 0pt 184.5pt;text-indent: -4.5pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Brett&nbsp;D. &nbsp;Heffes</font>
		</p>
		<p style="margin:0pt 0pt 0pt 184.5pt;text-indent: -4.5pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Chief Executive Officer and Director</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 12pt;border-top:1pt none #D9D9D9 ;text-align:center;font-weight:bold;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">POWER OF ATTORNEY</font>
		</p>
		<p style="margin:0pt -18pt 6pt;text-indent:0pt;text-align:left;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;">The undersigned officers and directors of Winmark Corporation hereby constitute and appoint Brett&nbsp;D. &nbsp;Heffes and Anthony D. Ishaug, each acting alone, with power to act as our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for us and in our stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all documents relating thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each attorney-in-fact and agent, full power and authority to do and perform each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each attorney-in-fact and agent, or his or her substitutes, may lawfully do or cause to be done by virtue hereof.</font>
		</p>
		<p style="margin:0pt -18pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">Pursuant to the requirements of the Securities Act of 1933, as amended, this registration statement has been signed below by the following persons in the capacities indicated on October&nbsp;25, 2017.</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman,Times,serif;font-size: 11pt;">
			<font style="display:inline;font-size:11pt;">&nbsp;</font>
		</p>
		<div style="width:100%;"><table cellpadding="0" cellspacing="0" align="center" style="border-collapse:collapse;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:216.00pt;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;height:1.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display:inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;height:14.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">SIGNATURE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:14.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-weight:bold;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><font style="display:inline;font-weight:bold;font-size:11pt;text-decoration:underline;">TITLE</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ BRETT D. HEFFES</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Chief Executive Officer</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Brett D. Heffes</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">(principal executive officer)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ ANTHONY D. ISHAUG </font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Executive Vice President,</font></p>
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Chief Executive Officer and Treasurer</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Anthony D. Ishaug</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt 5.4pt 0pt 0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">(principal finance and accounting officer)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ JOHN L. MORGAN</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Executive Chairman of the Board</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;John L. Morgan</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:18.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ STEVEN C. ZOLA</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:18.00pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Vice Chairman and Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:14.40pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Steven C. Zola</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:14.40pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ LAWRENCE A. BARBETTA</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lawrence A.&nbsp;Barbetta</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ JENELE C. GRASSLE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp; Jenele C. Grassle</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-bottom:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ KIRK A. MACKENZIE</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;line-height:8pt;font-family:Times New Roman,Times,serif;overflow: hidden;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:198.00pt;border-top:1pt solid #000000 ;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kirk A. MacKenzie</font></p>
				</td>
				<td valign="top" style="width:216.00pt;height:7.20pt;padding:0pt 6.5pt;">
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;overflow: hidden;font-size:0pt;">
						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ PAUL C. REYELTS</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
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						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Paul C. Reyelts</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">/s/ MARK L. WILSON</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;">Director</font></p>
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					<p style="margin:0pt;font-family:Times New Roman,Times,serif;font-size: 11pt;">
						<font style="display:inline;font-size:11pt;"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Mark L. Wilson</font></p>
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						<font style="display:inline;font-size:11pt;">&nbsp;</font></p>
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[{"type": "S-8", "sequence": "1", "filename": "wina-20171025xs8.htm", "description": "S-8", "secsgml_size_bytes": 65131}]
{"company-data": {"conformed-name": "WINMARK CORP", "cik": "0000908315", "assigned-sic": "5900", "irs-number": "411622691", "state-of-incorporation": "MN", "fiscal-year-end": "1227"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-221109", "film-number": "171152707"}, "business-address": {"street1": "605 HIGHWAY 169 N SUITE 400", "city": "MINNEAPOLIS", "state": "MN", "zip": "55441", "phone": "763-520-8500"}, "mail-address": {"street1": "605 HIGHWAY 169 N SUITE 400", "city": "MINNEAPOLIS", "state": "MN", "zip": "55441"}, "former-company": {"former-conformed-name": "GROW BIZ INTERNATIONAL INC", "date-changed": "19930629"}}
wina_Form_S-8
As filed with the Securities and Exchange Commission on October 25, 2017.
Registration No. 333-_____________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
____________________________
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
____________________________
WINMARK CORPORATION
(Exact name of registrant as specified in its charter)
Minnesota
41-1622691
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
605 Highway 169 North, Suite 400
Minneapolis, Minnesota 55441
(Address of principal executive offices and zip code)
____________________________
Winmark Corporation 2010 Stock Option Plan
(Full title of the Plan)
____________________________
Anthony D. Ishaug
Chief Financial Officer and Treasurer
Winmark Corporation
605 Highway 169 North, Suite 400
Minneapolis, Minnesota 55441
763-520-8500
(Name, address and telephone
number, including area code, of agent for service)
Copy to:
Jonathan B. Levy
Lindquist & Vennum, LLP
4200 IDS Center
80 South 8th Street
Minneapolis, Minnesota  55402
612-371-3211
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 [
X
]
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 (3)
Proposed Maximum Aggregate Offering Price (3)
Amount of Registration Fee
Common Stock, no par value
200,000 (2)
$128.87
$25,774,000
$3,208.86
(1)    Pursuant to Rule 416 of the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement of Form S-8 shall also cover such additional and indeterminate number of shares of the Registrant's common stock that may be issued by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without receipt of consideration that increases the number of the Registrant's outstanding shares of common stock.
(2)    This Registration Statement registers 200,000 additional shares of common stock issuable under the Winmark Corporation 2010 Stock Option Plan.
(3)    Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(h)(1) under the Securities Act of 1933, as amended (the "Securities Act"), and based upon the average of the high and low prices per share of the Company's Common Stock on The NASDAQ Global Market on October 23, 2017.
STATEMENT PURSUANT TO GENERAL INSTRUCTION E –
REGISTRATION OF ADDITIONAL SECURITIES
This Registration Statement on Form S-8 is filed by Winmark Corporation, a Minnesota corporation, ("Winmark" or the "Company") to register an additional 200,000 shares of its common stock for issuance upon exercise of options granted under the Winmark Corporation 2010 Stock Option Plan.
Pursuant to General Instruction E of Form S-8 and Rule 429 of the Securities Act, the contents of the Company's prior registration statement on Form S-8, File No. 333-197600, are incorporated herein by reference.
PART II
Item 8.
Exhibits.
Exhibit
4.1
Winmark Corporation 2010 Stock Option Plan (incorporated by reference to Appendix A to the Company's Definitive Proxy Statement filed with the Securities and Exchange Commission on March 11, 2010 for the Annual Meeting of Shareholders held on April 28, 2010)
4.2
Winmark Corporation First Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit 10.1 to the Quarterly Report on Form 10-Q for the fiscal quarter ended June 28, 2014)
4.3
Winmark Corporation Second Amendment to the 2010 Stock Option Plan (incorporated by reference to Exhibit (d)(7) to the Schedule TO filed on July 19, 2017)
5.1
Opinion of Lindquist & Vennum LLP
23.1
Consent of Lindquist & Vennum LLP (included in Exhibit 5.1)
23.2
Consent of Grant Thornton LLP, the Company's Independent Registered Public Accounting Firm
24.1
Power of Attorney (included on signature page)
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 Minneapolis, State of Minnesota, on October 25, 2017.
WINMARK CORPORATION
/s/ BRETT D. HEFFES
Brett D.  Heffes
Chief Executive Officer and Director
POWER OF ATTORNEY
The undersigned officers and directors of Winmark Corporation hereby constitute and appoint Brett D.  Heffes and Anthony D. Ishaug, each acting alone, with power to act as our true and lawful attorney-in-fact and agent, with full power of substitution and resubstitution, for us and in our stead, in any and all capacities to sign any and all amendments (including post-effective amendments) to this Registration Statement and all documents relating thereto, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto each attorney-in-fact and agent, full power and authority to do and perform each and every act and thing necessary or advisable to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that each attorney-in-fact and agent, or his or her 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 below by the following persons in the capacities indicated on October 25, 2017.
SIGNATURE
TITLE
/s/ BRETT D. HEFFES
Chief Executive Officer
Brett D. Heffes
(principal executive officer)
/s/ ANTHONY D. ISHAUG
Executive Vice President,
Chief Executive Officer and Treasurer
Anthony D. Ishaug
(principal finance and accounting officer)
/s/ JOHN L. MORGAN
Executive Chairman of the Board
John L. Morgan
/s/ STEVEN C. ZOLA
Vice Chairman and Director
Steven C. Zola
/s/ LAWRENCE A. BARBETTA
Director
Lawrence A. Barbetta
/s/ JENELE C. GRASSLE
Director
Jenele C. Grassle
/s/ KIRK A. MACKENZIE
Director
Kirk A. MacKenzie
/s/ PAUL C. REYELTS
Director
Paul C. Reyelts
/s/ MARK L. WILSON
Director
Mark L. Wilson