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sp-s8.htm
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
<p style="text-align:right;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:7pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Registration<font style="letter-spacing:-0.05pt;"> </font>No.<font style="letter-spacing:-0.05pt;"> </font>333-</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">UNITED<font style="letter-spacing:-0.85pt;"> </font>STATES</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">SECURITIES<font style="letter-spacing:-0.35pt;"> </font>AND<font style="letter-spacing:-0.3pt;"> </font>EXCHANGE<font style="letter-spacing:-0.3pt;"> </font>COMMISSION</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Washington,<font style="letter-spacing:-0.15pt;"> </font>D.C.<font style="letter-spacing:-0.15pt;"> </font>20549</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">FORM S-8</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;letter-spacing:-0.05pt;font-style:normal;text-transform:none;font-variant: normal;">REGISTRATION<font style="letter-spacing:-0.5pt;"> </font>STATEMENT<font style="letter-spacing:-0.5pt;"> </font>UNDER<font style="letter-spacing:-0.5pt;"> </font>THE<font style="letter-spacing:-2.1pt;"> </font>SECURITIES ACT OF 1933</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:38.92%;margin-right:38.92%;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:38.92%;margin-right:38.92%;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:10pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;"><img src="gefbquryhbts000001.jpg" title="" alt="" style="width:130px;height:96px;"></p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:12pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">SP Plus Corporation</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(Exact<font style="letter-spacing:-0.05pt;"> </font>name<font style="letter-spacing:-0.05pt;"> </font>of<font style="letter-spacing:-0.05pt;"> </font>registrant<font style="letter-spacing:-0.05pt;"> </font>as<font style="letter-spacing:-0.05pt;"> </font>specified<font style="letter-spacing:-0.05pt;"> </font>in<font style="letter-spacing:-0.05pt;"> </font>its<font style="letter-spacing:-0.05pt;"> </font>charter)</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:38.92%;margin-right:38.92%;text-indent:0%;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:38.92%;margin-right:38.92%;text-indent:0%;font-size:6pt;">&nbsp;</p>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Delaware</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">16-1171179</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(State<font style="letter-spacing:-0.05pt;"> </font>or<font style="letter-spacing:-0.05pt;"> </font>other<font style="letter-spacing:-0.05pt;"> </font>jurisdiction</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(I.R.S.<font style="letter-spacing:-0.05pt;"> </font>Employer</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">of<font style="letter-spacing:-0.05pt;"> </font>incorporation<font style="letter-spacing:-0.05pt;"> </font>or<font style="letter-spacing:-0.05pt;"> </font>organization)</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Identification<font style="letter-spacing:-0.05pt;"> </font>Number)</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">200<font style="letter-spacing:-0.05pt;"> </font>East<font style="letter-spacing:-0.05pt;"> </font>Randolph<font style="letter-spacing:-0.05pt;"> </font>Street,<font style="letter-spacing:-0.05pt;"> </font>Suite<font style="letter-spacing:-0.05pt;"> </font>7700</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Chicago,<font style="letter-spacing:-0.05pt;"> </font>Illinois</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">60601-7702</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(Address<font style="letter-spacing:-0.1pt;"> </font>of<font style="letter-spacing:-0.1pt;"> </font>registrant&#8217;s<font style="letter-spacing:-0.1pt;"> </font>principal<font style="letter-spacing:-0.1pt;"> </font>executive<font style="letter-spacing:-0.1pt;"> </font>offices)</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(Zip<font style="letter-spacing:-0.05pt;"> </font>Code)</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-top:1pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">SP<font style="letter-spacing:-0.15pt;"> </font>PLUS<font style="letter-spacing:-0.15pt;"> </font>CORPORATION<font style="letter-spacing:-0.15pt;"> </font>LONG-TERM<font style="letter-spacing:-0.15pt;"> </font>INCENTIVE<font style="letter-spacing:-0.15pt;"> </font>PLAN, AS AMENDED AND RESTATED</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(Full<font style="letter-spacing:-0.05pt;"> </font>title<font style="letter-spacing:-0.05pt;"> </font>of<font style="letter-spacing:-0.05pt;"> </font>the<font style="letter-spacing:-0.05pt;"> </font>plan)</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:6pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:37.14%;margin-right:28.65%;text-indent:6.92%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">G<font style="letter-spacing:0.05pt;"> </font>Marc<font style="letter-spacing:2.2pt;"> </font>Baumann</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0.81%;margin-right:1.08%;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">President<font style="letter-spacing:-0.25pt;">, </font>Chief<font style="letter-spacing:-0.2pt;"> </font>Executive<font style="letter-spacing:-0.2pt;"> </font>Officer and Chairman</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">SP<font style="letter-spacing:-0.05pt;"> </font>Plus<font style="letter-spacing:-0.05pt;"> </font>Corporation</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">200<font style="letter-spacing:-0.05pt;"> </font>East<font style="letter-spacing:-0.05pt;"> </font>Randolph<font style="letter-spacing:-0.05pt;"> </font>Street,<font style="letter-spacing:-0.05pt;"> </font>Suite<font style="letter-spacing:-0.05pt;"> </font>7700</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Chicago,<font style="letter-spacing:-0.05pt;"> </font>Illinois<font style="letter-spacing:-0.05pt;"> </font>60601-7702</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">(312)<font style="letter-spacing:-0.05pt;"> </font>274-2000</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">(Name,<font style="letter-spacing:-0.1pt;"> </font>address,<font style="letter-spacing:-0.1pt;"> </font>including<font style="letter-spacing:-0.05pt;"> </font>zip<font style="letter-spacing:-0.1pt;"> </font>code<font style="letter-spacing:-0.05pt;"> </font>and<font style="letter-spacing:-0.1pt;"> </font>telephone<font style="letter-spacing:-0.1pt;"> </font>number,<font style="letter-spacing:-0.05pt;"> </font>including<font style="letter-spacing:-0.1pt;"> </font>area<font style="letter-spacing:-0.05pt;"> </font>code,<font style="letter-spacing:-0.1pt;"> </font>of<font style="letter-spacing:-0.1pt;"> </font>agent<font style="letter-spacing:-0.05pt;"> </font>for<font style="letter-spacing:-0.1pt;"> </font>service)</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-style:italic;font-size:8pt;font-family:Arial;font-weight:normal;text-transform:none;font-variant: normal;">Copies<font style="letter-spacing:-0.05pt;"> </font>to:</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Ritu Vig</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:34.08%;margin-right:34.05%;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Chief Legal Officer and Corporate Secretary<font style="letter-spacing:-2.1pt;"> </font>SP<font style="letter-spacing:-0.05pt;"> </font>Plus<font style="letter-spacing:-0.05pt;"> </font>Corporation</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">200<font style="letter-spacing:-0.05pt;"> </font>East<font style="letter-spacing:-0.05pt;"> </font>Randolph<font style="letter-spacing:-0.05pt;"> </font>Street,<font style="letter-spacing:-0.05pt;"> </font>Suite<font style="letter-spacing:-0.05pt;"> </font>7700</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Chicago,<font style="letter-spacing:-0.05pt;"> </font>Illinois<font style="letter-spacing:-0.05pt;"> </font>60601-7702</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:8pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">(312)<font style="letter-spacing:-0.05pt;"> </font>274-2000</p>
<p style="text-align:center;border-bottom:Solid 0.75pt;padding-bottom:1pt;margin-bottom:0pt;margin-top:0pt;margin-left:38.92%;margin-right:38.92%;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.49%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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.<font style="letter-spacing:-0.1pt;"> </font>See<font style="letter-spacing:-0.1pt;"> the </font>definitions<font style="letter-spacing:-0.1pt;"> </font>of<font style="letter-spacing:-0.1pt;"> </font>&#8220;large<font style="letter-spacing:-0.1pt;"> </font>accelerated<font style="letter-spacing:-0.1pt;"> </font>filer,&#8221;<font style="letter-spacing:-0.1pt;"> </font>&#8220;accelerated<font style="letter-spacing:-0.1pt;"> </font>filer,&#8221; &#8220;smaller reporting company,&#8221;<font style="letter-spacing:-0.1pt;"> </font>and<font style="letter-spacing:-0.1pt;"> </font>&#8220;emerging growth company&#8221;<font style="letter-spacing:-0.1pt;"> </font>in<font style="letter-spacing:-0.1pt;"> </font>Rule<font style="letter-spacing:-0.1pt;"> </font>12b-2<font style="letter-spacing:-0.1pt;"> </font>of<font style="letter-spacing:-0.1pt;"> </font>the<font style="letter-spacing:-0.1pt;"> </font>Exchange<font style="letter-spacing:-0.1pt;"> </font>Act<font style="letter-spacing:-0.1pt;"> </font>(check<font style="letter-spacing:-0.1pt;"> </font>one):</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:6pt;">&nbsp;</p>
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<table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:100%;">
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Large<font style="letter-spacing:-0.05pt;"> </font>accelerated<font style="letter-spacing:-0.05pt;"> </font>filer<font style="letter-spacing:-0.05pt;"> </font><font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9746;</font></font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Accelerated<font style="letter-spacing:-0.05pt;"> </font>filer<font style="letter-spacing:-0.05pt;"> </font><font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Non-accelerated<font style="letter-spacing:-0.05pt;"> </font>filer<font style="letter-spacing:-0.05pt;"> </font><font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Smaller<font style="letter-spacing:-0.05pt;"> </font>reporting<font style="letter-spacing:-0.05pt;"> </font>company<font style="letter-spacing:-0.05pt;"> </font><font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Emerging<font style="letter-spacing:-0.05pt;"> </font>growth<font style="letter-spacing:-0.05pt;"> </font>company<font style="letter-spacing:-0.05pt;"> </font><font style="font-family:'Times New Roman';"><font style="font-size:9pt;font-family:'Times New Roman'">&#9744;</font></font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:6pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.49%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">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. <font style="font-family:Segoe UI Symbol;">&#9744;</font></p>
<p style="text-align:center;margin-top:6pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">CALCULATION<font style="letter-spacing:-0.35pt;"> </font>OF<font style="letter-spacing:-0.35pt;"> </font>REGISTRATION<font style="letter-spacing:-0.35pt;"> </font>FEE</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Title<font style="letter-spacing:-0.45pt;"> </font>of<font style="letter-spacing:-0.4pt;"> </font>securities<font style="letter-spacing:-2.1pt;"> </font>to<font style="letter-spacing:-0.05pt;"> </font>be<font style="letter-spacing:-0.05pt;"> </font>registered</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;line-height:9pt;margin-bottom:0pt;margin-left:2pt;;margin-right:0.18%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Amount</p>
<p style="text-align:center;margin-top:0pt;line-height:9pt;margin-bottom:0pt;margin-left:2pt;;margin-right:0.18%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">to<font style="letter-spacing:-0.05pt;"> </font>be<font style="letter-spacing:-0.05pt;"> </font>registered<sup style="font-size:85%;line-height:120%;vertical-align:top">(1)</sup></p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:4.15pt;;margin-right:0.54%;text-indent:0pt;;font-weight:bold;font-size:9pt;letter-spacing:-0.05pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Proposed</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:4.15pt;;margin-right:0.54%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">maximum</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:4.15pt;;margin-right:0.54%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">offering price</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:4.15pt;;margin-right:0.54%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">per share<sup style="font-size:85%;line-height:120%;vertical-align:top">(2)</sup></p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:6.8pt;;margin-right:0.9%;text-indent:0pt;;font-weight:bold;font-size:9pt;letter-spacing:-0.05pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Proposed</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:6.8pt;;margin-right:0.9%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">maximum</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:6.8pt;;margin-right:0.9%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">aggregate</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:6.8pt;;margin-right:0.9%;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">offering<font style="letter-spacing:0.05pt;"> </font>price</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:10.25pt;;margin-right:0.18%;text-indent:-0.05pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Amount of</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:10.25pt;;margin-right:0.18%;text-indent:-0.05pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">registration</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:10.25pt;;margin-right:0.18%;text-indent:-0.05pt;;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">fee<sup style="font-size:85%;line-height:120%;vertical-align:top">(3)</sup></p></td>
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<tr style="height:20.95pt;">
<td valign="top"  style="width:40%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:1.85pt;;margin-right:4.5%;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Common Stock, par value $0.001 per share,<font style="letter-spacing:-2.1pt;"> </font>issuable<font style="letter-spacing:-0.35pt;"> </font>under<font style="letter-spacing:-0.35pt;"> </font>the<font style="letter-spacing:-0.35pt;"> </font>SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:23.45pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">1,000,000</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:4.05pt;;margin-right:0.54%;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">$32.16</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:22.75pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">$32,160,000</p></td>
<td valign="bottom"  style="width:15%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000; border-left:solid 0.75pt #000000; border-right:solid 0.75pt #000000;">
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;margin-left:14.45pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">$3,508.66</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:6pt;">&nbsp;</p>
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<table border="0" cellspacing="0" cellpadding="0"  style="border-collapse:collapse; width:100%;">
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<td valign="top" style="width:4.32%;white-space:nowrap">
<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(1)</font></p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:7pt;color:#000000;">Pursuant</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">to</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Rule</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">416(a)</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Securities</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Act</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">1933,</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">as</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">amended</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">(the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">&#8220;Securities</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Act&#8221;),</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">this</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Registration</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Statement</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">shall</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">also</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">cover</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">any</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">additional</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">shares</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Common</font><font style="font-size:7pt;letter-spacing:-1.8pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Stock of SP Plus Corporation (the &#8220;Registrant&#8221;) that become issuable under the SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated (the</font><font style="font-size:7pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">&#8220;Incentive Plan&#8221;) by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the</font><font style="font-size:7pt;letter-spacing:-1.8pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">number</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">outstanding</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">shares</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Registrant&#8217;s</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Common</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Stock.</font></p></td></tr></table></div>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(2)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:7pt;color:#000000;">Estimated</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">solely</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">for</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">purpose</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">calculating</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">amount</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">registration</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">fee</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">pursuant</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">to</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Rule</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">457(c)</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">and</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">(h)</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">under</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Securities</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Act,</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">on</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">basis</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">average</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-1.8pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">high</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">and</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">low</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">prices</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">per</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">share</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">of</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Common</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Stock</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">as</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">reported</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">on</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> the </font><font style="font-size:7pt;color:#000000;">Nasdaq Global Select Market</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">on</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">May 13,</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">2021.</font></p></td></tr></table></div>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:7pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(3)</font></p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:7pt;color:#000000;">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act. Calculated in accordance with Section 6 of the</font><font style="font-size:7pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Securities</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Act</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">and</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Rule</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">457</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">under</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Securities</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">Act</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">by</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">multiplying</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">0.0001091</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">and</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">proposed</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">maximum</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">aggregate</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">offering</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">price,</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">rounded</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">up</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">to</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">the</font><font style="font-size:7pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">nearest</font><font style="font-size:7pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:7pt;color:#000000;">penny.</font></p></td></tr></table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:4pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:4pt;">&nbsp;</p>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">1</font></a><font style="font-size:8pt;">/6</font></p>
<hr style="page-break-after:always;width:100%;">
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">EXPLANATORY<font style="letter-spacing:-0.6pt;"> </font>NOTE</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;">&nbsp;</p>
<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">This Registration Statement on Form S-8 is being filed by the Registrant to register an additional 1,000,000 shares of Common<font style="letter-spacing:0.05pt;"> </font>Stock to be issued pursuant to the Incentive Plan, which Common Stock is in addition to the (a) 800,000 shares of Common Stock<font style="letter-spacing:0.05pt;"> </font>registered on the Company&#8217;s Form S-8 filed on August 2, 2018 (File No. 333-226526); (b) 800,000 shares of Common Stock<font style="letter-spacing:0.05pt;"> </font>registered on the Company&#8217;s Form S-8 filed on May 4, 2016 (File No. 333-211135); (c) 175,000 shares of Common Stock registered on<font style="letter-spacing:0.05pt;"> </font>the Company&#8217;s Form S-8 filed on April 22, 2008 (File No. 333-150379); and (d) 2,000,000 shares of Common Stock (adjusted for a 2-1<font style="letter-spacing:0.05pt;"> </font>stock split) registered on the Company&#8217;s Form S-8 filed on June 4, 2004 (File No. 333-116190) (collectively, the &#8220;Prior Registration<font style="letter-spacing:0.05pt;"> </font>Statements&#8221;).</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">This Registration Statement is submitted in accordance with General Instruction E to Form S-8 regarding registration of<font style="letter-spacing:0.05pt;"> </font>additional securities. Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statements related to the<font style="letter-spacing:0.05pt;"> </font>Incentive<font style="letter-spacing:-0.05pt;"> </font>Plan are<font style="letter-spacing:-0.05pt;"> </font>incorporated by<font style="letter-spacing:-0.05pt;"> </font>reference herein<font style="letter-spacing:-0.05pt;"> </font>and made a<font style="letter-spacing:-0.05pt;"> </font>part of<font style="letter-spacing:-0.05pt;"> </font>this Registration<font style="letter-spacing:-0.05pt;"> </font>Statement, except<font style="letter-spacing:-0.05pt;"> </font>as amended hereby.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">PART<font style="letter-spacing:-0.35pt;"> </font>I</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">INFORMATION<font style="letter-spacing:-0.1pt;"> </font>REQUIRED<font style="letter-spacing:-0.1pt;"> </font>IN<font style="letter-spacing:-0.1pt;"> </font>THE<font style="letter-spacing:-0.1pt;"> </font>SECTION<font style="letter-spacing:-0.1pt;"> </font>10(a)<font style="letter-spacing:-0.1pt;"> </font>PROSPECTUS</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The information required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this Registration<font style="letter-spacing:0.05pt;"> </font>Statement in accordance with Rule 428 under the Securities Act and the &#8220;Note&#8221; to Part I of Form S-8.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Times New Roman;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">PART<font style="letter-spacing:-0.35pt;"> </font>II</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">INFORMATION<font style="letter-spacing:-0.5pt;"> </font>REQUIRED<font style="letter-spacing:-0.45pt;"> </font>IN<font style="letter-spacing:-0.45pt;"> </font>THE<font style="letter-spacing:-0.45pt;"> </font>REGISTRATION<font style="letter-spacing:-0.45pt;"> </font>STATEMENT</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 3. Incorporation of Documents by Reference</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with<font style="letter-spacing:0.05pt;"> </font>the Securities and Exchange Commission (the &#8220;SEC&#8221;):</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:10pt;margin-top:0pt;text-indent:0%;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="Background-color:#auto;text-decoration:none;">(a)</font><font style="font-size:11pt;margin-left:36pt;color:#000000;"></font><font style="color:#000000;">The Registrant&#8217;s Annual Report on </font><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1059262/000156459021007047/sp-10k_20201231.htm"><font style="text-decoration:underline;color:#0000FF;">Form 10-K</font></a><font style="font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> for the fiscal year ended December 31, 2020, which was filed with the SEC on</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">February 22, 2021 (including those portions of the Registrant&#8217;s Definitive Proxy Statement for the 2021 Annual Meeting of Stockholders that are incorporated by reference into the Form 10-K);</font></p>
<p style="text-align:justify;margin-bottom:10pt;margin-top:0pt;text-indent:0%;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="Background-color:#auto;text-decoration:none;">(b)</font><font style="font-size:11pt;margin-left:36pt;color:#000000;"></font><font style="color:#000000;">The Registrant&#8217;s Quarterly Report on </font><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1059262/000156459021022029/sp-10q_20210331.htm"><font style="text-decoration:underline;color:#0000FF;">Form 10-Q</font></a><font style="font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> for the quarterly period ended March 31, 2021, which</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">was filed with the SEC on April 29, 2021;</font></p>
<p style="text-align:justify;margin-bottom:10pt;margin-top:0pt;text-indent:0%;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="Background-color:#auto;text-decoration:none;">(c)</font><font style="font-size:11pt;margin-left:36pt;color:#000000;"></font><font style="color:#000000;">The Registrant&#8217;s Current Reports on Form 8-K filed with the SEC on </font><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1059262/000117184321000719/f8k_020321.htm"><font style="text-decoration:underline;color:#0000FF;">February 3, 2021</font></a><font style="font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> and </font><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1059262/000117184321000719/f8k_020321.htm"><a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/1059262/000117184321002481/f8k_041421.htm"><font style="text-decoration:underline;color:#0000FF;">April 14, 2021</font></a><font style="font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">;</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">and</font></p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="Background-color:#auto;text-decoration:none;">(d)</font><font style="font-size:11pt;margin-left:36pt;color:#000000;"></font><font style="color:#000000;">The description of the Registrant&#8217;s Capital Stock set forth in </font><a href="http://www.sec.gov/Archives/edgar/data/1059262/000156459021007047/sp-ex42_9.htm"><font style="text-decoration:underline;color:#0000FF;">Exhibit 4.2</font></a><font style="font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"> to the Registrant&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, which was filed with the SEC on February 22, 2021.</font></p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as<font style="letter-spacing:0.05pt;"> </font>amended (the &#8220;Exchange Act&#8221;), and prior to the filing of a post-effective amendment which indicates that all of the securities offered<font style="letter-spacing:0.05pt;"> </font>hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this<font style="letter-spacing:-2.35pt;"> </font>Registration Statement and to be a part hereof from the date of filing of such documents; <font style="font-style:italic;font-family:Arial;">provided, however, </font>that documents or<font style="letter-spacing:0.05pt;"> </font>information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by<font style="letter-spacing:0.05pt;"> </font>reference into this Registration Statement.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be<font style="letter-spacing:0.05pt;"> </font>modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other<font style="letter-spacing:0.05pt;"> </font>subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.<font style="letter-spacing:0.05pt;"> </font>Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this<font style="letter-spacing:0.05pt;"> </font>Registration Statement.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 4.<font style="letter-spacing:-0.05pt;"> </font>Description of Securities.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Not applicable.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;font-weight:bold;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 5.<font style="letter-spacing:-0.05pt;"> </font>Interests of Named Experts and Counsel.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Ritu Vig, Esq., who is giving an opinion on the validity of the securities being registered, is Chief Legal Officer and Corporate Secretary for SP Plus Corporation. Ms. Vig holds equity compensation awards with respect to<font style="letter-spacing:0.05pt;"> </font>Common Stock, owns shares of Common Stock and is eligible to participate in the Incentive Plan.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">2</font></a><font style="font-size:8pt;">/6</font></p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:11pt;">&nbsp;</p><a name="_AEIOULastRenderedPageBreakAEIOU1"></a>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 6.<font style="letter-spacing:-0.05pt;"> </font>Indemnification of Directors and Officers.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Section 145 of the Delaware General Corporation Law (the &#8220;DGCL&#8221;) permits a corporation to indemnify any persons, including<font style="letter-spacing:0.05pt;"> </font>directors and officers, who are, or are threatened to be made, parties to any threatened, pending or completed legal action, suit or<font style="letter-spacing:0.05pt;"> </font>proceeding, whether civil, criminal, administrative or investigative (other than an action by or in the right of such corporation), by reason<font style="letter-spacing:0.05pt;"> </font>of the fact that such person is or was a director, officer, employee or agent of another corporation, or is or was serving at the request of<font style="letter-spacing:0.05pt;"> </font>such company as a director, officer, employee or agent of another corporation or enterprise. The indemnity may include expenses<font style="letter-spacing:0.05pt;"> </font>(including attorneys&#8217; fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by such person in<font style="letter-spacing:0.05pt;"> </font>connection<font style="letter-spacing:0.4pt;"> </font>with<font style="letter-spacing:0.45pt;"> </font>such<font style="letter-spacing:0.45pt;"> </font>action,<font style="letter-spacing:0.45pt;"> </font>suit<font style="letter-spacing:0.45pt;"> </font>or<font style="letter-spacing:0.45pt;"> </font>proceeding,<font style="letter-spacing:0.45pt;"> </font>provided<font style="letter-spacing:0.45pt;"> </font>such<font style="letter-spacing:0.4pt;"> </font>director,<font style="letter-spacing:0.45pt;"> </font>officer,<font style="letter-spacing:0.45pt;"> </font>employee<font style="letter-spacing:0.45pt;"> </font>or<font style="letter-spacing:0.45pt;"> </font>agent<font style="letter-spacing:0.45pt;"> </font>acted<font style="letter-spacing:0.45pt;"> </font>in<font style="letter-spacing:0.45pt;"> </font>good<font style="letter-spacing:0.4pt;"> </font>faith<font style="letter-spacing:0.45pt;"> </font>and<font style="letter-spacing:0.45pt;"> </font>in<font style="letter-spacing:0.45pt;"> </font>a<font style="letter-spacing:0.45pt;"> </font>manner<font style="letter-spacing:-2.4pt;"> </font>he<font style="letter-spacing:0.05pt;"> or she </font>reasonably<font style="letter-spacing:0.05pt;"> </font>believed<font style="letter-spacing:0.05pt;"> </font>to<font style="letter-spacing:0.05pt;"> </font>be<font style="letter-spacing:0.05pt;"> </font>in<font style="letter-spacing:0.05pt;"> </font>or<font style="letter-spacing:0.05pt;"> </font>not<font style="letter-spacing:0.05pt;"> </font>opposed<font style="letter-spacing:0.05pt;"> </font>to<font style="letter-spacing:0.05pt;"> </font>the<font style="letter-spacing:0.05pt;"> </font>corporation&#8217;s<font style="letter-spacing:0.05pt;"> </font>best<font style="letter-spacing:0.05pt;"> </font>interest<font style="letter-spacing:0.05pt;"> </font>and,<font style="letter-spacing:0.05pt;"> </font>with<font style="letter-spacing:0.05pt;"> </font>respect<font style="letter-spacing:0.05pt;"> </font>to<font style="letter-spacing:0.05pt;"> </font>any<font style="letter-spacing:0.05pt;"> </font>criminal<font style="letter-spacing:0.05pt;"> </font>actions<font style="letter-spacing:2.5pt;"> </font>or<font style="letter-spacing:-2.35pt;"> </font>proceedings, had no reasonable cause to believe that his or her conduct was unlawful. A Delaware corporation may indemnify directors and/or<font style="letter-spacing:0.05pt;"> </font>officers in an action or suit by or in the right of the corporation under the same conditions, except that no indemnification is permitted<font style="letter-spacing:0.05pt;"> </font>without<font style="letter-spacing:0.5pt;"> </font>judicial<font style="letter-spacing:0.5pt;"> </font>approval<font style="letter-spacing:0.5pt;"> </font>if<font style="letter-spacing:0.5pt;"> </font>the<font style="letter-spacing:0.5pt;"> </font>director<font style="letter-spacing:0.5pt;"> </font>or<font style="letter-spacing:0.5pt;"> </font>officer<font style="letter-spacing:0.5pt;"> </font>is<font style="letter-spacing:0.5pt;"> </font>adjudicated<font style="letter-spacing:0.5pt;"> </font>to<font style="letter-spacing:0.5pt;"> </font>be<font style="letter-spacing:0.5pt;"> </font>liable<font style="letter-spacing:0.5pt;"> </font>to<font style="letter-spacing:0.5pt;"> </font>the<font style="letter-spacing:0.5pt;"> </font>company.<font style="letter-spacing:0.5pt;"> </font>Where<font style="letter-spacing:0.55pt;"> </font>a<font style="letter-spacing:0.5pt;"> </font>director<font style="letter-spacing:0.5pt;"> </font>or<font style="letter-spacing:0.5pt;"> </font>officer<font style="letter-spacing:0.5pt;"> </font>is<font style="letter-spacing:0.5pt;"> </font>successful<font style="letter-spacing:0.5pt;"> </font>on<font style="letter-spacing:-2.4pt;"> </font>the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him or her against the expenses<font style="letter-spacing:0.05pt;"> </font>which<font style="letter-spacing:0.05pt;"> </font>such<font style="letter-spacing:0.05pt;"> </font>director<font style="letter-spacing:0.05pt;"> </font>or<font style="letter-spacing:0.05pt;"> </font>officer<font style="letter-spacing:0.05pt;"> </font>actually<font style="letter-spacing:0.05pt;"> </font>and<font style="letter-spacing:0.05pt;"> </font>reasonably<font style="letter-spacing:0.05pt;"> </font>incurred.<font style="letter-spacing:0.05pt;"> </font>The<font style="letter-spacing:0.05pt;"> </font>Registrant&#8217;s<font style="letter-spacing:0.05pt;"> </font>Second<font style="letter-spacing:0.05pt;"> </font>Amended<font style="letter-spacing:0.05pt;"> </font>and<font style="letter-spacing:0.05pt;"> </font>Restated<font style="letter-spacing:0.05pt;"> </font>Certificate<font style="letter-spacing:0.05pt;"> </font>of<font style="letter-spacing:-2.35pt;"> </font>Incorporation, as amended, and Fourth Amended and Restated Bylaws, as amended, provide for indemnification of directors or officers<font style="letter-spacing:0.05pt;"> </font>of the Registrant to the fullest extent permitted by the provisions of Section 145 of the DGCL, as the same may be amended and<font style="letter-spacing:0.05pt;"> </font>supplemented.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Section 102(b)(7) of the DGCL provides that a corporation may eliminate or limit the personal liability of a director to the<font style="letter-spacing:0.05pt;"> </font>corporation or its stockholders for monetary damages from breach of fiduciary duty as a director, provided that such provision shall not<font style="letter-spacing:0.05pt;"> </font>eliminate<font style="letter-spacing:0.15pt;"> </font>or<font style="letter-spacing:0.15pt;"> </font>limit<font style="letter-spacing:0.15pt;"> </font>the<font style="letter-spacing:0.15pt;"> </font>liability<font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.15pt;"> </font>a<font style="letter-spacing:0.15pt;"> </font>director<font style="letter-spacing:0.15pt;"> </font>(i)<font style="letter-spacing:0.15pt;"> </font>for<font style="letter-spacing:0.15pt;"> </font>any<font style="letter-spacing:0.15pt;"> </font>breach<font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.2pt;"> </font>the<font style="letter-spacing:0.15pt;"> </font>director&#8217;s<font style="letter-spacing:0.15pt;"> </font>fiduciary<font style="letter-spacing:0.15pt;"> </font>duty<font style="letter-spacing:0.15pt;"> </font>of<font style="letter-spacing:0.15pt;"> </font>loyalty<font style="letter-spacing:0.15pt;"> </font>to<font style="letter-spacing:0.15pt;"> </font>the<font style="letter-spacing:0.15pt;"> </font>corporation<font style="letter-spacing:0.15pt;"> </font>or<font style="letter-spacing:0.15pt;"> </font>its<font style="letter-spacing:0.15pt;"> </font>stockholders,</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:10pt;text-indent:0%;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="Background-color:#auto;text-decoration:none;">(ii)</font><font style="font-size:11pt;margin-left:36pt;color:#000000;"></font><font style="color:#000000;">for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">the</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">DGCL</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">(providing</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">for</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">liability</font><font style="letter-spacing:0.75pt;color:#000000;"> </font><font style="color:#000000;">of</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">directors</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">for</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">unlawful</font><font style="letter-spacing:0.75pt;color:#000000;"> </font><font style="color:#000000;">payment</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">of</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">dividends</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">or</font><font style="letter-spacing:0.75pt;color:#000000;"> </font><font style="color:#000000;">unlawful</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">stock</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">purchases</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">or</font><font style="letter-spacing:0.75pt;color:#000000;"> </font><font style="color:#000000;">redemptions),</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">or</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">(iv)</font><font style="letter-spacing:0.7pt;color:#000000;"> </font><font style="color:#000000;">for</font><font style="letter-spacing:-2.35pt;color:#000000;"> </font><font style="color:#000000;">any</font><font style="letter-spacing:2.3pt;color:#000000;"> </font><font style="color:#000000;">transaction</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">from</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">which</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">the</font><font style="letter-spacing:2.3pt;color:#000000;"> </font><font style="color:#000000;">director</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">derived</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">an</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">improper</font><font style="letter-spacing:2.3pt;color:#000000;"> </font><font style="color:#000000;">personal</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">benefit.</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">The</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">Registrant&#8217;s</font><font style="letter-spacing:2.3pt;color:#000000;"> </font><font style="color:#000000;">Second</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">Amended</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">and</font><font style="letter-spacing:2.35pt;color:#000000;"> </font><font style="color:#000000;">Restated</font><font style="letter-spacing:-2.4pt;color:#000000;"> </font><font style="color:#000000;">Certificate of Incorporation, as amended, contains the provisions permitted by Section 102(b)(7) of the DGCL.</font><font style="letter-spacing:2.5pt;color:#000000;"> </font><font style="color:#000000;">If the DGCL is amended</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">to authorize the further elimination or limitation of liability of directors, then the liability of a director of the Registrant, in addition to the</font><font style="letter-spacing:0.05pt;color:#000000;"> </font><font style="color:#000000;">limitation on personal liability provided herein, shall be limited to the fullest extent permitted by any amendment to the DGCL.</font></p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The above provisions of the DGCL are nonexclusive.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">The Registrant maintains director and officer liability insurance policies that cover certain liabilities of the Registrant&#8217;s directors<font style="letter-spacing:0.05pt;"> </font>and<font style="letter-spacing:-0.05pt;"> </font>officers arising out of claims based on acts or<font style="letter-spacing:-0.05pt;"> </font>omissions in their capacities as directors or officers.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 7.<font style="letter-spacing:-0.05pt;"> </font>Exemption From Registration Claimed.</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-weight:bold;;font-size:10pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Not applicable.</p><a name="_AEIOULastRenderedPageBreakAEIOU2"></a>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">3</font></a><font style="font-size:8pt;">/6</font></p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 8.</font><font style="letter-spacing:-0.05pt;"> </font><font style="font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Exhibits.</font></p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-family:Arial;font-size:9pt;font-style:normal;text-transform:none;font-variant: normal;"><font style="text-decoration:underline;">Incorporated by Reference </font></p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Exhibit</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Number</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Description</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Form</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Exhibit</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Filing Date/</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Period End</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:9pt;font-family:Arial MT;font-style:normal;text-transform:none;font-variant: normal;">Date</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top"  style=" border-top:solid 0.75pt #000000;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000104746909002583/a2191445zex-3_1.htm"><font style="text-decoration:underline;">Second Amended and Restated Certificate of Incorporation of the Company filed on June 2, 2004.</font></a></p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-K</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top"  style=" border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top"  style=" border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">December 31, 2008</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.1</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000104746909002583/a2191445zex-3_11.htm"><font style="text-decoration:underline;">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of January&#160;7, 2008.</font></a></p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-K</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.1</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">December 31, 2008</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.2</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000095012310074017/c04320exv3w1w3.htm"><font style="text-decoration:underline;">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of April&#160;29,&#160;2010.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-Q</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.3</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">June 30, 2010</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.3</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000095012310074017/c04320exv3w1w4.htm"><font style="text-decoration:underline;">Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of May&#160;6,&#160;2010.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-Q</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.4</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">June 30, 2010</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.4</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000110465913087779/a13-25399_1ex3d1.htm"><font style="text-decoration:underline;">Certificate of Ownership and Merger, as filed with the Secretary of State of the State of Delaware on November 25, 2013, effective as of December 2, 2013.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">8-K</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">December 2, 2013</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.2</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000105926216000026/exhibit31.htm"><font style="text-decoration:underline;">Fourth Amended and Restated Bylaws of the Company dated January 1, 2010.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-Q</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">September 30, 2016</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.2.1</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000105926216000026/exhibit311.htm"><font style="text-decoration:underline;">Amendment to Fourth Amended and Restated Bylaws of the Company dated February 19, 2016.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-Q</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.1</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">September 30, 2016</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.2.2</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000105926216000026/exhibit312.htm"><font style="text-decoration:underline;">Amendment to Fourth Amended and Restated Bylaws of the Company dated August 5, 2016.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-Q</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">3.1.2</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">September 30, 2016</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.1</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;color:#0000FF;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="http://www.sec.gov/Archives/edgar/data/1059262/000105926216000026/exhibit312.htm"><font style="text-decoration:underline;">Specimen common stock certificate.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10-K</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">4.1</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">December 31, 2015</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">5.1*</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="sp-ex51_50.htm"><font style="text-decoration:underline;">Opinion of Ritu Vig, Esq.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">10.1*</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="sp-ex101_6.htm"><font style="text-decoration:underline;">SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated, adopted as of March 4, 2021.</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">23.1*</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="sp-ex51_50.htm"><font style="text-decoration:underline;">Consent of counsel (included in Exhibit 5.1).</font></a></p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">23.2*</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
<td valign="top" >
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="sp-ex232_88.htm"><font style="text-decoration:underline;">Consent of Ernst &amp; Young LLP, Independent Registered Public Accounting Firm.</font></a></p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">24*</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-family:Times New Roman;font-size:11pt;">&nbsp;</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><a href="#Power_of_Attorney"><font style="text-decoration:underline;">Powers of Attorney (contained on the signature page hereto).</font></a></p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;">&nbsp;</p></td>
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<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">*Filed herewith. </p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-weight:bold;font-size:9pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Item 9.<font style="letter-spacing:-0.05pt;"> </font>Undertakings.</p>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(a)</font></p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">The undersigned Registrant hereby undertakes:</font></p></td></tr></table></div>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(1)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">To file, during any period in which offers or sales are being made, a post-effective amendment to this</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Registration Statement:</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">i.</font></p></td>
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<p style="text-align:left;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">To</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">include</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">any</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">prospectus</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">required</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">by</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Section</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">10(a)(3)</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">of</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Securities</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Act;</font></p></td></tr></table></div>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">ii.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">To reflect in the prospectus any facts or events arising after the effective date of the Registration</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Statement</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">(or</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">most</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">recent</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">post-effective</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">amendment</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">thereof)</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">which,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">individually</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">or</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:-2.35pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">aggregate,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">represent</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">a</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">fundamental</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">change</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">information</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">set</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">forth</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Registration</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">(if the total dollar value of securities offered would not exceed that which was registered) and any</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">deviation from the low or high end of the estimated maximum offering range may be reflected in the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">volume and price represent no more than 20% change in the maximum aggregate offering price set</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">forth</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in the &#8220;Calculation of Registration Fee&#8221;</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">table in the effective registration statement; and</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">iii.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">To</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">include</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">any</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">material</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">information</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">with</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">respect</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">to</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">plan</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">of</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">distribution</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">not</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">previously</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">disclosed</font><font style="font-size:9pt;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in</font><font style="font-size:9pt;letter-spacing:-2.35pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the Registration Statement or any material change to such information in the registration statement;</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:10pt;margin-top:0pt;margin-left:20.53%;margin-right:0.9%;text-indent:0%;font-style:italic;font-size:9pt;font-family:Arial;font-weight:normal;text-transform:none;font-variant: normal;">provided, however, <font style="font-family:Arial MT;font-style:normal;">that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be</font><font style="letter-spacing:0.05pt;font-family:Arial MT;font-style:normal;"> </font><font style="font-family:Arial MT;font-style:normal;">included in a post-effective amendment by those paragraphs is contained in reports filed with or</font><font style="letter-spacing:0.05pt;font-family:Arial MT;font-style:normal;"> </font><font style="font-family:Arial MT;font-style:normal;">furnished to the SEC by the Registrant pursuant to Section 13 or Section 15(d) of the Exchange Act that are</font><font style="letter-spacing:0.05pt;font-family:Arial MT;font-style:normal;"> </font><font style="font-family:Arial MT;font-style:normal;">incorporated by reference in this Registration Statement.</font></p>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(2)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">That,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">for</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">purpose</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">of</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">determining</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">any</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">liability</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">under</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Securities</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Act,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">each</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">such</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">post-effective</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">amendment shall be deemed to be a new Registration Statement relating to the securities offered therein,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">and</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the offering of</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">such securities at</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">that time shall be</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">deemed to be</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the initial</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-style:italic;font-size:9pt;font-family:Arial;color:#000000;">bona</font><font style="font-style:italic;font-size:9pt;font-family:Arial;letter-spacing:-0.1pt;color:#000000;"> </font><font style="font-style:italic;font-size:9pt;font-family:Arial;color:#000000;">fide</font><font style="font-style:italic;font-size:9pt;font-family:Arial;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">offering thereof.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div><a name="_AEIOULastRenderedPageBreakAEIOU3"></a>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">4</font></a><font style="font-size:8pt;">/6</font></p>
<hr style="page-break-after:always;width:100%;">
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
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<table border="0" cellspacing="0" cellpadding="0"  style="border-collapse:collapse; width:100%;">
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(3)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="text-decoration:none;Background-color:#auto;font-size:9pt;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">To remove from registration by means of a post-effective amendment any of the securities being registered</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">which</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">remain unsold at the termination of the offering.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
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<table border="0" cellspacing="0" cellpadding="0"  style="border-collapse:collapse; width:100%;">
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(b)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">where applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the Exchange</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Act)</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">that</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">is</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">incorporated</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">by</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">reference</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">in</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Registration</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">Statement</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">shall</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">be</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">deemed</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">to</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">be</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">a</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">new</font><font style="font-size:9pt;letter-spacing:2.3pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">registration</font><font style="font-size:9pt;letter-spacing:-2.4pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">be</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the initial</font><font style="font-size:9pt;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-style:italic;font-size:9pt;font-family:Arial;color:#000000;">bona</font><font style="font-style:italic;font-size:9pt;font-family:Arial;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-style:italic;font-size:9pt;font-family:Arial;color:#000000;">fide</font><font style="font-style:italic;font-size:9pt;font-family:Arial;letter-spacing:-0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">offering thereof.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<div align="left">
<table border="0" cellspacing="0" cellpadding="0"  style="border-collapse:collapse; width:100%;">
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;"><font style="font-weight:normal;font-style:normal;text-decoration:none;Background-color:#auto;color:#auto;font-size:9pt;font-family:Arial MT;text-transform:none;font-variant: normal;letter-spacing:0pt;">(c)</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;"><font style="Background-color:#auto;text-decoration:none;"></font><font style="color:#000000;"></font><font style="font-size:9pt;color:#000000;">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">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</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act</font><font style="font-size:9pt;letter-spacing:0.05pt;color:#000000;"> </font><font style="font-size:9pt;color:#000000;">and will be governed by the final adjudication of such issue.</font></p></td>
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<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;font-weight:normal;font-style:normal;color:#auto;text-transform:none;font-variant: normal;letter-spacing:0pt;font-family:Arial MT;font-size:11pt;">&nbsp;</p></td></tr></table></div><a name="_AEIOULastRenderedPageBreakAEIOU4"></a>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">5</font></a><font style="font-size:8pt;">/6</font></p>
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<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:2pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:10pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-weight:bold;font-size:10pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">SIGNATURES</font></p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;margin-right:0.18%;text-indent:0%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant<font style="letter-spacing:1.4pt;"> </font>to<font style="letter-spacing:1.4pt;"> </font>the<font style="letter-spacing:1.4pt;"> </font>requirements<font style="letter-spacing:1.4pt;"> </font>of<font style="letter-spacing:1.4pt;"> </font>the<font style="letter-spacing:1.4pt;"> </font>Securities<font style="letter-spacing:1.4pt;"> </font>Act<font style="letter-spacing:1.4pt;"> </font>of<font style="letter-spacing:1.4pt;"> </font>1933,<font style="letter-spacing:1.4pt;"> </font>as<font style="letter-spacing:1.4pt;"> </font>amended,<font style="letter-spacing:1.4pt;"> </font>the<font style="letter-spacing:1.4pt;"> </font>Registrant<font style="letter-spacing:1.4pt;"> </font>certifies<font style="letter-spacing:1.4pt;"> </font>that<font style="letter-spacing:1.4pt;"> </font>it<font style="letter-spacing:1.4pt;"> </font>has<font style="letter-spacing:1.4pt;"> </font>reasonable<font style="letter-spacing:1.4pt;"> </font>grounds<font style="letter-spacing:1.4pt;"> </font>to<font style="letter-spacing:-2.4pt;"> </font>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<font style="letter-spacing:0.05pt;"> </font>behalf by the undersigned, thereunto duly authorized, in the City of Chicago, State of Illinois, on May 14, 2021.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
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<table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:100%;">
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td colspan="2" valign="top"  style="width:50%;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">SP<font style="letter-spacing:-0.3pt;"> </font>PLUS<font style="letter-spacing:-0.3pt;"> </font>CORPORATION</p></td>
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td valign="top"  style="width:3%;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td valign="top"  style="width:47%;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td valign="top"  style="width:3%; border-bottom:solid 0.75pt transparent;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">By:</p></td>
<td valign="top"  style="width:47%; border-bottom:solid 0.75pt #000000;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/<font style="letter-spacing:-0.05pt;"> </font>KRISTOPHER<font style="letter-spacing:-0.1pt;"> </font>H.<font style="letter-spacing:-0.1pt;"> </font>ROY</p></td>
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td valign="top"  style="width:3%;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Times New Roman;">&nbsp;</p></td>
<td valign="top"  style="width:47%; border-top:solid 0.75pt #000000;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:8pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Kristopher H. Roy</p></td>
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<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10.5pt;">&nbsp;</p></td>
<td colspan="2" valign="top"  style="width:50%;">
<p style="margin-top:0pt;margin-bottom:0pt;margin-left:0pt;;text-indent:0pt;;font-style:italic;font-size:8pt;font-family:Arial MT;font-weight:normal;text-transform:none;font-variant: normal;">Chief Financial Officer (Principal Financial Officer, Principal Accounting Officer and Duly Authorized Officer)</p></td>
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</table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-weight:bold;font-size:10pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;"><a name="Power_of_Attorney"></a>POWER<font style="letter-spacing:-0.35pt;"> </font>OF<font style="letter-spacing:-0.35pt;"> </font>ATTORNEY</p>
<p style="margin-top:0pt;margin-bottom:0pt;text-indent:0%;font-family:Times New Roman;font-size:10pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.49%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Each of the undersigned hereby constitutes and appoints each of Ritu Vig and Jerome L. Pate, his or her attorney-in-<font style="letter-spacing:0.05pt;"> </font>fact, with power of substitution, in his or her name and in the capacity indicated below, to sign any and all further amendments (including<font style="letter-spacing:-2.35pt;"> </font>post-effective amendments) to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents<font style="letter-spacing:0.05pt;"> </font>in connection therewith, with the Securities and Exchange SEC, hereby ratifying and confirming all that said attorney-in-fact, or his<font style="letter-spacing:0.05pt;"> </font>substitute or substitutes, may do or cause to be done by virtue hereof.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10.5pt;">&nbsp;</p>
<p style="text-align:justify;margin-bottom:0pt;margin-top:0pt;text-indent:6.49%;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following<font style="letter-spacing:0.05pt;"> </font>persons in the capacities and on the date indicated.</p>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<div>
<table border="0" cellspacing="0" cellpadding="0" align="center" style="border-collapse:collapse; width:100%;">
<tr>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Signature</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Title</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:20%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-weight:bold;font-size:7pt;font-family:Arial;font-style:normal;text-transform:none;font-variant: normal;">Date</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;G<font style="letter-spacing:-0.45pt;"> </font>MARC<font style="letter-spacing:-0.4pt;"> </font>BAUMANN</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Director,<font style="letter-spacing:-0.25pt;"> </font>President<font style="letter-spacing:-0.2pt;">, </font>Chief<font style="letter-spacing:-0.2pt;"> </font>Executive<font style="letter-spacing:-0.2pt;"> </font>Officer</p>
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">and Chairman (Principal<font style="letter-spacing:-0.05pt;"> </font>Executive Officer<font style="font-style:italic;">)</font></p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-top:solid 0.75pt #000000; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">G<font style="letter-spacing:-0.05pt;"> </font>Marc<font style="letter-spacing:-0.05pt;"> </font>Baumann</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;ALICE<font style="letter-spacing:-0.05pt;"> </font>M.<font style="letter-spacing:-0.05pt;"> </font>PETERSON</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Director</p></td>
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<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Alice<font style="letter-spacing:-0.05pt;"> </font>M.<font style="letter-spacing:-0.05pt;"> </font>Peterson</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;GREGORY<font style="letter-spacing:-0.1pt;"> </font>A.<font style="letter-spacing:-0.1pt;"> </font>REID</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Director</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Gregory<font style="letter-spacing:-0.05pt;"> </font>A.<font style="letter-spacing:-0.05pt;"> </font>Reid</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;WYMAN<font style="letter-spacing:-0.4pt;"> </font>T.<font style="letter-spacing:-0.4pt;"> </font>ROBERTS</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Director</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Wyman<font style="letter-spacing:-0.35pt;"> </font>T.<font style="letter-spacing:-0.35pt;"> </font>Roberts</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;DIANA L. SANDS</p></td>
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<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Director</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Diana L. Sands</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:6pt;">&nbsp;</p></td>
</tr>
<tr>
<td valign="bottom"  style="width:39%; border-bottom:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">/s/&#160;&#160;&#160;DOUGLAS<font style="letter-spacing:-0.15pt;"> </font>R.<font style="letter-spacing:-0.15pt;"> </font>WAGGONER</p></td>
<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="top"  style="width:39%; border-bottom:solid 0.75pt transparent;">
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<td valign="top"  style="width:1%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%; border-bottom:solid 0.75pt transparent;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:9pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">May 14,<font style="letter-spacing:-0.05pt;"> </font>2021</p></td>
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<td valign="top"  style="width:1%;">
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<tr>
<td valign="bottom"  style="width:39%; border-top:solid 0.75pt #000000;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:7pt;font-family:Arial MT;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;">Kristopher<font style="letter-spacing:-0.05pt;"> </font>H.<font style="letter-spacing:-0.05pt;"> </font>Roy</p></td>
<td valign="top"  style="width:1%;">
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<td valign="top"  style="width:39%;">
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<td valign="top"  style="width:1%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
<td valign="bottom"  style="width:20%;">
<p style="text-align:center;margin-bottom:0pt;margin-top:0pt;margin-left:0pt;;text-indent:0pt;;font-size:10pt;">&nbsp;</p></td>
</tr>
</table></div>
<p style="margin-bottom:0pt;margin-top:0pt;text-indent:0%;font-size:10pt;">&nbsp;</p>
<p style="text-align:right;margin-top:12pt;margin-bottom:0pt;margin-left:0.54%;text-indent:0%;font-family:Arial MT;font-size:11pt;font-weight:normal;font-style:normal;text-transform:none;font-variant: normal;"><font style="font-size:8pt;">6</font></a><font style="font-size:8pt;">/6</font></p></body>
</html>
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{"company-data": {"conformed-name": "SP Plus Corp", "cik": "0001059262", "assigned-sic": "7510", "irs-number": "161171179", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-256172", "film-number": "21926869"}, "business-address": {"street1": "200 E. RANDOLPH STREET", "street2": "SUITE 7700", "city": "CHICAGO", "state": "IL", "zip": "60601-7702", "phone": "312-274-2000"}, "mail-address": {"street1": "200 E. RANDOLPH STREET", "street2": "SUITE 7700", "city": "CHICAGO", "state": "IL", "zip": "60601-7702"}, "former-company": [{"former-conformed-name": "SP PLUS Corp", "date-changed": "20131202"}, {"former-conformed-name": "STANDARD PARKING CORP", "date-changed": "20030506"}, {"former-conformed-name": "APCOA STANDARD PARKING INC /DE/", "date-changed": "20011126"}]}
sp-s8.htm
Registration
No.
333-
UNITED
STATES
SECURITIES
AND
EXCHANGE
COMMISSION
Washington,
D.C.
20549
FORM S-8
REGISTRATION
STATEMENT
UNDER
THE
SECURITIES ACT OF 1933
SP Plus Corporation
(Exact
name
of
registrant
as
specified
in
its
charter)
Delaware
16-1171179
(State
or
other
jurisdiction
(I.R.S.
Employer
of
incorporation
or
organization)
Identification
Number)
200
East
Randolph
Street,
Suite
7700
Chicago,
Illinois
60601-7702
(Address
of
registrant's
principal
executive
offices)
(Zip
Code)
SP
PLUS
CORPORATION
LONG-TERM
INCENTIVE
PLAN, AS AMENDED AND RESTATED
(Full
title
of
the
plan)
G
Marc
Baumann
President
,
Chief
Executive
Officer and Chairman
SP
Plus
Corporation
200
East
Randolph
Street,
Suite
7700
Chicago,
Illinois
60601-7702
(312)
274-2000
(Name,
address,
including
zip
code
and
telephone
number,
including
area
code,
of
agent
for
service)
Copies
to:
Ritu Vig
Chief Legal Officer and Corporate Secretary
SP
Plus
Corporation
200
East
Randolph
Street,
Suite
7700
Chicago,
Illinois
60601-7702
(312)
274-2000
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
(check
one):
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.
☐
CALCULATION
OF
REGISTRATION
FEE
Title
of
securities
to
be
registered
Amount
to
be
registered
(1)
Proposed
maximum
offering price
per share
(2)
Proposed
maximum
aggregate
offering
price
Amount of
registration
fee
(3)
Common Stock, par value $0.001 per share,
issuable
under
the
SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated
1,000,000
$32.16
$32,160,000
$3,508.66
(1)
Pursuant
to
Rule
416(a)
of
the
Securities
Act
of
1933,
as
amended
(the
"Securities
Act"),
this
Registration
Statement
shall
also
cover
any
additional
shares
of
Common
Stock of SP Plus Corporation (the "Registrant") that become issuable under the SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated (the
"Incentive Plan") by reason of any stock dividend, stock split, recapitalization or other similar transaction effected without the receipt of consideration that increases the
number
of
outstanding
shares
of
the
Registrant's
Common
Stock.
(2)
Estimated
solely
for
the
purpose
of
calculating
the
amount
of
the
registration
fee
pursuant
to
Rule
457(c)
and
(h)
under
the
Securities
Act,
on
the
basis
of
the
average
of
the
high
and
low
prices
per
share
of
the
Common
Stock
as
reported
on
the
Nasdaq Global Select Market
on
May 13,
2021.
(3)
Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(o) under the Securities Act. Calculated in accordance with Section 6 of the
Securities
Act
and
Rule
457
under
the
Securities
Act
by
multiplying
0.0001091
and
the
proposed
maximum
aggregate
offering
price,
rounded
up
to
the
nearest
penny.
1
/6
EXPLANATORY
NOTE
This Registration Statement on Form S-8 is being filed by the Registrant to register an additional 1,000,000 shares of Common
Stock to be issued pursuant to the Incentive Plan, which Common Stock is in addition to the (a) 800,000 shares of Common Stock
registered on the Company's Form S-8 filed on August 2, 2018 (File No. 333-226526); (b) 800,000 shares of Common Stock
registered on the Company's Form S-8 filed on May 4, 2016 (File No. 333-211135); (c) 175,000 shares of Common Stock registered on
the Company's Form S-8 filed on April 22, 2008 (File No. 333-150379); and (d) 2,000,000 shares of Common Stock (adjusted for a 2-1
stock split) registered on the Company's Form S-8 filed on June 4, 2004 (File No. 333-116190) (collectively, the "Prior Registration
Statements").
This Registration Statement is submitted in accordance with General Instruction E to Form S-8 regarding registration of
additional securities. Pursuant to General Instruction E to Form S-8, the contents of the Prior Registration Statements related to the
Incentive
Plan are
incorporated by
reference herein
and made a
part of
this Registration
Statement, except
as amended hereby.
PART
I
INFORMATION
REQUIRED
IN
THE
SECTION
10(a)
PROSPECTUS
The information required by Part I of Form S-8 to be contained in the Section 10(a) prospectus is omitted from this Registration
Statement in accordance with Rule 428 under 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 Registrant hereby incorporates by reference into this Registration Statement the following documents previously filed with
the Securities and Exchange Commission (the "SEC"):
(a)
The Registrant's Annual Report on
Form 10-K
for the fiscal year ended December 31, 2020, which was filed with the SEC on
February 22, 2021 (including those portions of the Registrant's Definitive Proxy Statement for the 2021 Annual Meeting of Stockholders that are incorporated by reference into the Form 10-K);
(b)
The Registrant's Quarterly Report on
Form 10-Q
for the quarterly period ended March 31, 2021, which
was filed with the SEC on April 29, 2021;
(c)
The Registrant's Current Reports on Form 8-K filed with the SEC on
February 3, 2021
and
April 14, 2021
;
and
(d)
The description of the Registrant's Capital Stock set forth in
Exhibit 4.2
to the Registrant's Annual Report on Form 10-K for the fiscal year ended December 31, 2020, which was filed with the SEC on February 22, 2021.
All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as
amended (the "Exchange Act"), and prior to the filing of a post-effective amendment which indicates that all of the securities offered
hereby have been sold or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference in this
Registration Statement and to be a part hereof from the date of filing of such documents;
provided, however,
that documents or
information deemed to have been furnished and not filed in accordance with the rules of the SEC shall not be deemed incorporated by
reference into this Registration Statement.
Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be
modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other
subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
Any such 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.
Ritu Vig, Esq., who is giving an opinion on the validity of the securities being registered, is Chief Legal Officer and Corporate Secretary for SP Plus Corporation. Ms. Vig holds equity compensation awards with respect to
Common Stock, owns shares of Common Stock and is eligible to participate in the Incentive Plan.
2
/6
Item 6.
Indemnification of Directors and Officers.
Section 145 of the Delaware General Corporation Law (the "DGCL") permits a corporation to indemnify any persons, including
directors and officers, who are, or are threatened to be made, parties to any threatened, pending or completed legal 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 a director, officer, employee or agent of another corporation, or is or was serving at the request of
such company 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
director,
officer,
employee
or
agent
acted
in
good
faith
and
in
a
manner
he
or she
reasonably
believed
to
be
in
or
not
opposed
to
the
corporation's
best
interest
and,
with
respect
to
any
criminal
actions
or
proceedings, had no reasonable cause to believe that his or her conduct was unlawful. A Delaware corporation may indemnify directors and/or
officers in an action or suit by or in the right of the corporation under the same conditions, except that no indemnification is permitted
without
judicial
approval
if
the
director
or
officer
is
adjudicated
to
be
liable
to
the
company.
Where
a
director
or
officer
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
director
or
officer
actually
and
reasonably
incurred.
The
Registrant's
Second
Amended
and
Restated
Certificate
of
Incorporation, as amended, and Fourth Amended and Restated Bylaws, as amended, provide for indemnification of directors or officers
of the Registrant to the fullest extent permitted by the provisions of Section 145 of the DGCL, as the same may be amended and
supplemented.
Section 102(b)(7) of the DGCL provides that a corporation may eliminate or limit the personal liability of a director to the
corporation or its stockholders for monetary damages from breach of fiduciary duty as a director, provided that such provision shall not
eliminate
or
limit
the
liability
of
a
director
(i)
for
any
breach
of
the
director's
fiduciary
duty
of
loyalty
to
the
corporation
or
its
stockholders,
(ii)
for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of
the
DGCL
(providing
for
liability
of
directors
for
unlawful
payment
of
dividends
or
unlawful
stock
purchases
or
redemptions),
or
(iv)
for
any
transaction
from
which
the
director
derived
an
improper
personal
benefit.
The
Registrant's
Second
Amended
and
Restated
Certificate of Incorporation, as amended, contains the provisions permitted by Section 102(b)(7) of the DGCL.
If the DGCL is amended
to authorize the further elimination or limitation of liability of directors, then the liability of a director of the Registrant, in addition to the
limitation on personal liability provided herein, shall be limited to the fullest extent permitted by any amendment to the DGCL.
The above provisions of the DGCL are nonexclusive.
The Registrant maintains director and officer liability insurance policies that cover certain liabilities of the Registrant's directors
and
officers arising out of claims based on acts or
omissions in their capacities as directors or officers.
Item 7.
Exemption From Registration Claimed.
Not applicable.
3
/6
Item 8.
Exhibits.
Incorporated by Reference
Exhibit
Number
Description
Form
Exhibit
Filing Date/
Period End
Date
3.1
Second Amended and Restated Certificate of Incorporation of the Company filed on June 2, 2004.
10-K
3.1
December 31, 2008
3.1.1
Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of January 7, 2008.
10-K
3.1.1
December 31, 2008
3.1.2
Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of April 29, 2010.
10-Q
3.1.3
June 30, 2010
3.1.3
Certificate of Amendment of Second Amended and Restated Certificate of Incorporation of the Company effective as of May 6, 2010.
10-Q
3.1.4
June 30, 2010
3.1.4
Certificate of Ownership and Merger, as filed with the Secretary of State of the State of Delaware on November 25, 2013, effective as of December 2, 2013.
8-K
3.1
December 2, 2013
3.2
Fourth Amended and Restated Bylaws of the Company dated January 1, 2010.
10-Q
3.1
September 30, 2016
3.2.1
Amendment to Fourth Amended and Restated Bylaws of the Company dated February 19, 2016.
10-Q
3.1.1
September 30, 2016
3.2.2
Amendment to Fourth Amended and Restated Bylaws of the Company dated August 5, 2016.
10-Q
3.1.2
September 30, 2016
4.1
Specimen common stock certificate.
10-K
4.1
December 31, 2015
5.1*
Opinion of Ritu Vig, Esq.
10.1*
SP Plus Corporation Long-Term Incentive Plan, as Amended and Restated, adopted as of March 4, 2021.
23.1*
Consent of counsel (included in Exhibit 5.1).
23.2*
Consent of Ernst & Young LLP, Independent Registered Public Accounting Firm.
24*
Powers of Attorney (contained on the signature page hereto).
*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
the
Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed that which was registered) and any
deviation from the low or high end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in
volume and price represent no more than 20% change in the maximum aggregate offering price set
forth
in the "Calculation of Registration Fee"
table in the effective registration statement; and
iii.
To
include
any
material
information
with
respect
to
the
plan
of
distribution
not
previously
disclosed
in
the Registration Statement or any material change to such information in the registration statement;
provided, however,
that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be
included in a post-effective amendment by those paragraphs 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.
(2)
That,
for
the
purpose
of
determining
any
liability
under
the
Securities
Act,
each
such
post-effective
amendment shall be deemed to be a new Registration Statement relating to the securities offered therein,
and
the offering of
such securities at
that time shall be
deemed to be
the initial
bona
fide
offering thereof.
4
/6
(3)
To remove from registration by means of a post-effective amendment any of the securities being registered
which
remain unsold at the termination of the offering.
(b)
The undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act,
each filing of the Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and,
where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Exchange
Act)
that
is
incorporated
by
reference
in
the
Registration
Statement
shall
be
deemed
to
be
a
new
registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to
be
the initial
bona
fide
offering thereof.
(c)
Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the SEC such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against
such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director, officer or
controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such
director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in
the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of such issue.
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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 Chicago, State of Illinois, on May 14, 2021.
SP
PLUS
CORPORATION
By:
/s/
KRISTOPHER
H.
ROY
Kristopher H. Roy
Chief Financial Officer (Principal Financial Officer, Principal Accounting Officer and Duly Authorized Officer)
POWER
OF
ATTORNEY
Each of the undersigned hereby constitutes and appoints each of Ritu Vig and Jerome L. Pate, his or her attorney-in-
fact, with power of substitution, in his or her name and in the capacity indicated below, to sign any and all further amendments (including
post-effective amendments) to this Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents
in connection therewith, with the Securities and Exchange SEC, hereby ratifying and confirming all that said attorney-in-fact, or his
substitute or substitutes, may 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 date indicated.
Signature
Title
Date
/s/   G
MARC
BAUMANN
Director,
President
,
Chief
Executive
Officer
and Chairman (Principal
Executive Officer
)
May 14,
2021
G
Marc
Baumann
/s/   ALICE
M.
PETERSON
Director
May 14,
2021
Alice
M.
Peterson
/s/   GREGORY
A.
REID
Director
May 14,
2021
Gregory
A.
Reid
/s/   WYMAN
T.
ROBERTS
Director
May 14,
2021
Wyman
T.
Roberts
/s/   DIANA L. SANDS
Director
May 14,
2021
Diana L. Sands
/s/   DOUGLAS
R.
WAGGONER
Director and Lead Independent Director
May 14,
2021
Douglas
R.
Waggoner
/s/   KRISTOPHER
H.
ROY
Chief Financial Officer (Principal Financial
Officer, Principal Accounting Officer and Duly
May 14,
2021
Kristopher
H.
Roy
Authorized Officer)
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