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As filed with the Securities and Exchange Commission on June 29,
2020</font></div>
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Registration
No.&#xA0;333-&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;</font></div>
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&#xA0;&#xA0; <font style="font-family: Times New Roman; font-size: 13px"><br></font></div>
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UNITED STATES</font></div>
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SECURITIES AND EXCHANGE COMMISSION</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
WASHINGTON, D.C. 20549</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; font-family: ; font-size: 24px">FORM
S-8</font></div>
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REGISTRATION STATEMENT</font></div>
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UNDER</font></div>
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THE SECURITIES ACT OF 1933</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
HUDSON LTD.</font></div>
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&#xA0;(Exact Name of Registrant as Specified in Its
Charter)</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
Bermuda</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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NOT APPLICABLE</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
(State or Other Jurisdiction of Incorporation or
Organization)</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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(I.R.S. Employer Identification No.)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;<br>
</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
4 NEW SQUARE</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
BEDFONT LAKES</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
FELTHAM, MIDDLESEX TW14 8HA</font></div>
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UNITED KINGDOM</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
+44 (0) 208 624 4300</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
(<font style="font-size: 13px">Address, including zip code, and
telephone number, including area code, of Registrant&#x2019;s
principal executive offices</font>)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="color: #000000; font-weight: bold; font-family: Times New Roman; font-size: 13px">
Hudson Ltd. Long-Term Incentive Plan</font></div>
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&#xA0;(Full Title of the Plan)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;<br>
</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
HUDSON GROUP (HG), INC.</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
ONE MEADOWLANDS PLAZA</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
EAST RUTHERFORD, NJ 07073</font></div>
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&#xA0;(Name and address of agent for service)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; color: #000000; font-family: Times New Roman; font-size: 13px">
+1-201-939-5050</font></div>
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(Telephone Number, Including Area Code, of Agent for
Service)</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;<br>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
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 &#x201C;large accelerated filer,&#x201D;
&#x201C;accelerated filer, &#x201D; &#x201C;smaller reporting
company&#x201D; and &#x201C;emerging growth company&#x201D; in Rule
12b-2 of the Exchange Act.</font></div>
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Large accelerated filer &#x2610;</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Accelerated filer &#x2612;</font></div>
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Non-accelerated filer &#x2610; (Do not check if a smaller reporting
company)</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Smaller reporting company &#x2610;<a name="Check4">
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Emerging Growth Company &#x2610;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">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.
&#x2610;</font></div>
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CALCULATION OF REGISTRATION FEE</font></div>
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<div style="text-align: left; text-indent:0px;margin-right:0px;margin-left:0px;"><font style="font-weight: bold; font-family: Times New Roman;">Title of
Securities to be Registered</font></div>
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</div>
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<div><font style="font-weight: bold; font-family: Times New Roman;">Amount to be
Registered(1)</font></div>
<div><!--rule below paragraph--></div>
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<div><font style="font-weight: bold; font-family: Times New Roman;">Proposed Maximum
Offering Price Per Share(2)</font></div>
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<div><font style="font-size: 11px"><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-weight: bold; font-family: Times New Roman;">Proposed Maximum
Aggregate Offering Price(2)</font></div>
<div><!--rule below paragraph--></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></font></div>
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<div><font style="font-size: 11px"><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font><font style="text-align: center; vertical-align: bottom; width: 80%; display: inline-block; border-bottom: 2px solid rgb(0, 0, 0);">
<div><font style="font-weight: bold; font-family: Times New Roman;">Amount of
Registration Fee(3)</font></div>
<div><!--rule below paragraph--></div>
</font><font style="text-align: left; vertical-align: bottom; width: 10%; display: inline-block; padding-bottom: 2px;">&#xA0;</font></font></div>
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<td style="vertical-align:bottom;width:52%;">
<div style="text-align: left; text-indent:0px;margin-right:7px;margin-left:0px;"><font style="font-family: Times New Roman; font-size: 13px">Class A common
shares (US $0.001 par value) reserved for use pursuant to the
Hudson Ltd. Long-Term Incentive Plan</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;width:5%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font><font style="text-align: right; vertical-align:bottom;width:75%;font-size:13px;font-family:Times New Roman;display:inline-block;">1,800,000</font><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;width:5%;font-size:13px;font-family:Times New Roman;display:inline-block;">$</font><font style="text-align: right; vertical-align:bottom;width:75%;font-size:13px;font-family:Times New Roman;display:inline-block;">4.90</font><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;width:5%;font-size:13px;font-family:Times New Roman;display:inline-block;">$</font><font style="text-align: right; vertical-align:bottom;width:75%;font-size:13px;font-family:Times New Roman;display:inline-block;">8,820,000</font><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font></div>
</td>
<td style="vertical-align:bottom;width:12%;">
<div><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font><font style="text-align: left; vertical-align:bottom;width:5%;font-size:13px;font-family:Times New Roman;display:inline-block;">$</font><font style="text-align: right; vertical-align:bottom;width:75%;font-size:13px;font-family:Times New Roman;display:inline-block;">1,144.84</font><font style="text-align: left; vertical-align:bottom;width:10%;font-size:13px;font-family:Times New Roman;display:inline-block;">&#xA0;</font></div>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">(1)</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="color: #000000; font-family: Times New Roman; font-size: 13px">This
Registration Statement on Form S-8 (this &#x201C;Registration
Statement&#x201D;) covers Class&#xA0;A common shares, par value US
$0.001 per share (&#x201C;Common Shares&#x201D;), of Hudson Ltd., an
exempted company limited by shares incorporated in Bermuda (the
&#x201C;Company&#x201D; or the &#x201C;Registrant&#x201D;), that may be
offered pursuant to the Hudson Ltd. Long-Term Incentive Plan (the
&#x201C;Plan&#x201D;). Pursuant to Rule 416(a) under the Securities
Act of 1933, as amended (the &#x201C;Securities Act&#x201D;), there
are also registered hereunder such indeterminate number of
additional Common Shares that may be offered under the Plan by
reason of the anti-dilution provisions contained
therein.</font></div>
</div>
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<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">(2)</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px"><font style="color: #000000">Estimated solely for the purpose of calculating
the registration fee pursuant to Rule 457(c) and Rule 457(h) under
the Securities Act on the basis of the average of the high and low
prices reported for a Common Share on the New York Stock Exchange
on June 24, 2020,</font> a date that is within five business days
prior to filing<font style="color: #000000">.<br></font></font></div>
</div>
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<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
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<div style="text-align: left; display: table-cell; width: 24px;">
<font style="font-family: Times New Roman; font-size: 13px">(3)</font></div>
<div style="text-align: justify; display: table-cell; margin-left: 0px; text-indent: 0px; margin-right: 0px;"><font style="font-family: Times New Roman; font-size: 13px">Rounded up to the
nearest penny in U.S. dollars.</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">2</font></div>
</div>
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<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div>&#xA0;  <font style="font-family: Times New Roman; font-size: 10"><br></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
PART I</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 24px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">The
information specified in Item 1 and Item 2 of Part I of Form S-8 is
omitted from this filing in accordance with the provisions of Rule
428 under the Securities Act and the introductory note to Part I of
the Form S-8 instructions. The document containing the information
specified in Part I will be delivered to the participants in the
Plan as required by Rule 428(b)(1). In accordance with the rules
and regulations of the U.S. Securities and Exchange Commission (the
&#x201C;Commission&#x201D;) and the instructions to Form S-8, such
documents are not being filed with the Commission either as part of
this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424 under the Securities
Act.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
PART II</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;<br></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 3. Incorporation of Documents by Reference</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">The
following documents filed are incorporated herein by
reference:</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(a) The
Registrant&#x2019;s Annual Report on Form 20-F filed with the
Commission on March 11, 2020, which contains the audited financial
statements of the Registrant (2019 and 2018) and the Registrant's
predecessor (2017) for the latest fiscal year for which such
statements have been filed.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(b) All
reports filed pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended (the &#x201C;Exchange Act&#x201D;),
since January 1, 2020.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(c) The
description of the Registrant&#x2019;s Common Shares which is
contained in the Registrant&#x2019;s Description of Securities filed
with the Commission as Exhibit 2.2 to the Registrant&#x2019;s Annual
Report on Form 20-F filed with the Commission on March 11, 2020,
which contains a description of the share capital of the
Registrant&#x2019;s predecessor, including any amendments or
supplements thereto or report filed for the purpose of updating
such description.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">In
addition, all documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act, prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered
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 the
filing of such documents.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">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 incorporated or 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.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 4. Description of Securities</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Not
applicable.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 5. Interests of Named Experts and Counsel</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Not
applicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 6. Indemnification of Directors and Officers</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Section 98 of the Companies Act 1981 of Bermuda (the
&#x201C;Companies Act&#x201D;) provides generally that a Bermuda
company may indemnify its directors, officers and auditors against
any liability which by virtue of any rule of law would otherwise be
imposed on them in respect of any negligence, default, breach of
duty or breach of trust, except in cases where such liability
arises from fraud or dishonesty of which such director, officer or
auditor may be guilty in relation to the company. Section 98
further provides that a Bermuda company may indemnify its
directors, officers and auditors against any liability incurred by
them in defending any proceedings, whether civil or criminal, in
which judgment is awarded in their favor or in which they are
acquitted or granted relief by the Supreme Court of Bermuda
pursuant to section 281 of the Companies Act.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
The Company has adopted provisions in the Company&#x2019;s bye-laws
that provide that the Company shall indemnify its officers and
directors in respect of their actions and omissions, except in
respect of their fraud or dishonesty. The Company&#x2019;s bye-laws
provide that the shareholders waive all claims or rights of action
that they might have, individually or in right of the Company,
against any of the Company&#x2019;s directors or officers for any
act or failure to act in the performance of such director&#x2019;s
or officer&#x2019;s duties, except in respect of any fraud or
dishonesty of such director or officer. Section 98A of the
Companies Act permits the Company to purchase and maintain
insurance for the benefit of any officer or director in respect of
any loss or liability attaching to him in respect of any
negligence, default, breach of duty or breach of trust, whether or
not the Company may otherwise indemnify such officer or director.
The Company has purchased and maintains a directors&#x2019; and
officers&#x2019; liability policy for such a purpose.</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">3</font></div>
</div>
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<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;<br>
</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 7. Exemption from Registration Claimed</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Not
applicable.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 8. Exhibits.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">See
attached Index to Exhibits.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Item 9. Undertakings.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 72px">
<font style="font-family: Times New Roman; font-size: 13px">(a)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;The
Registrant hereby undertakes:</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 96px">
<font style="font-family: Times New Roman; font-size: 13px">(1)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration
Statement:</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 120px">
<font style="font-family: Times New Roman; font-size: 13px">(i)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;To
include any prospectus required by Section 10(a)(3) of the
Securities Act;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 120px">
<font style="font-family: Times New Roman; font-size: 13px">(ii)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;
To reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set
forth in this Registration Statement. Notwithstanding the
foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to
Rule&#xA0;424(b)&#xA0;if, in the aggregate, the changes in volume
and price represent no more than a 20 percent change in the maximum
aggregate offering price set forth in the &#x201C;Calculation of
Registration Fee&#x201D; table in the effective Registration
Statement;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 120px">
<font style="font-family: Times New Roman; font-size: 13px">(iii)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;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;</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px"><font style="font-style: italic">
provided</font>, <font style="font-style: italic">however</font>,
that <font style="color: #000000">paragraphs (a)(1)(i) and
(a)(1)(ii) do not apply if the information required to be included
in a post-effective amendment by those paragraphs is contained in
periodic reports filed by the Registrant pursuant to Section 13 or
15(d) of the</font> <font style="color: #000000">Exchange Act that
are incorporated by reference in this Registration
Statement.</font></font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 96px">
<font style="font-family: Times New Roman; font-size: 13px">(2)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;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 <font style="font-style: italic">bona fide</font>
offering thereof.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 96px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;(3)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;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.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 72px">
<font style="font-family: Times New Roman; font-size: 13px">(b)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;The
Registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of its 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&#x2019;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 herein, and the offering of such
securities at that time shall be deemed to be the initial
<font style="font-style: italic">bona fide</font> offering
thereof.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 72px">
<font style="font-family: Times New Roman; font-size: 13px">(c)&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;&#xA0;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
Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of such
issue.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-family: Times New Roman; font-size: 13px"><br>
</font></div>
<div id="pgbrk" style="width: 100%; margin-left: 0px; text-indent: 0px; margin-right: 0px">
<div id="ftr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">4</font></div>
</div>
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<div id="hdr">
<div style="text-align: left; width: 100%; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</div>
</div>
<div>&#xA0;  <font style="font-family: Times New Roman; font-size: 10"><br></font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
SIGNATURES</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 24px">
<font style="font-family: Times New Roman; font-size: 13px">Pursuant to the
requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused
this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, on June 29,
2020.</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div>
<table cellpadding="0" cellspacing="0" style="width: 100%; font-family: Times New Roman; font-size: 13px">
<tr>
<td colspan="2" style="vertical-align: top; width: 35%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 13%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td colspan="2" style="vertical-align: top; width: 52%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Hudson Ltd.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 5%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 30%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 13%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: bottom; width: 8%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">By:</font></div>
</td>
<td style="vertical-align: top; width: 44%; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Roger Fordyce</font></div>
</td>
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<font style="font-family: Times New Roman; font-size: 13px">Name:</font></div>
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<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Roger
Fordyce</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Title:</font></div>
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<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Executive Officer</font></div>
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<td style="vertical-align: bottom; width: 8%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">By:</font></div>
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<td style="vertical-align: top; width: 44%; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Adrian Bartella</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">Name:</font></div>
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<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Adrian
Bartella</font></div>
</td>
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<td style="vertical-align: top; width: 5%">
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<font style="font-family: Times New Roman; font-size: 13px">Title:</font></div>
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<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 5%">
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Roger Fordyce</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(Authorized
Representative in the United States)</font></div>
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</td>
<td style="vertical-align: bottom; width: 8%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">By:</font></div>
</td>
<td style="vertical-align: top; width: 44%; border-bottom: 2px solid #000000">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Roger Fordyce</font></div>
</td>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Name:</font></div>
</td>
<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Roger
Fordyce</font></div>
</td>
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<font style="font-family: Times New Roman; font-size: 13px">Title:</font></div>
</td>
<td style="vertical-align: top; width: 44%">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Authorized
Representative in the United States</font></div>
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<td style="vertical-align: top; width: 5%">
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<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
</font></div>
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<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;<br>
</font></div>
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<div id="ftr">
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<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">5</font></div>
</div>
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<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px;">&#xA0;</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
<a name="poa">P</a>OWER OF ATTORNEY</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">The
undersigned directors and officers of Hudson Ltd. hereby appoint
each of Roger Fordyce, Adrian Bartella and Juli<font style="color: #000000">&#xE1;</font>n D&#xED;az Gonz&#xE1;lez as
attorneys-in-fact for the undersigned, with full power of
substitution for, and in the name, place and stead of the
undersigned, to sign and file with the Securities and Exchange
Commission under the Securities Act of 1933, as amended, any and
all amendments (including post-effective amendments) and exhibits
to this registration statement on Form S-8 (or any other
registration statement for the same offering that is to be
effective upon filing pursuant to Rule 462(b) under the Securities
Act of 1933, as amended) and any and all applications and other
documents to be filed with the Securities and Exchange Commission
pertaining to the registration of the securities covered hereby,
with full power and authority to do and perform any and all acts
and things whatsoever requisite and necessary or desirable, hereby
ratifying and confirming all that said attorney-in-fact, or his
substitute or substitutes, may lawfully do or cause to be done by
virtue hereof.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Pursuant
to the requirements of the Securities Act of 1933, as amended, this
registration statement has been signed by the following persons in
the following capacities on June 29, 2020.</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div>
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<tr>
<td style="vertical-align: bottom; width: 36%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Signature</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%; border-bottom: solid 1px #000000">
<!--Rule Below Paragraph--></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Title</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%; border-bottom: solid 1px #000000">
<!--Rule Below Paragraph--></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Roger Fordyce</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
<!--Rule Below Paragraph--></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Executive Officer</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(<font style="font-style: italic">principal
executive officer</font>)</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Roger
Fordyce</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Adrian Bartella</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
<!--Rule Below Paragraph--></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chief
Financial Officer</font></div>
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">(<font style="font-style: italic">principal
financial officer and principal accounting
officer</font>)</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Adrian
Bartella</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Juan Carlos Torres Carretero</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
<!--Rule Below Paragraph--></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Chairman
and Director</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Juan
Carlos Torres Carretero</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
Juli<font style="color: #000000">&#xE1;</font>n D&#xED;az
Gonz&#xE1;lez</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
<!--Rule Below Paragraph--></div>
</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Director</font></div>
</td>
</tr><tr>
<td style="vertical-align: bottom; width: 36%">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">Juli<font style="color: #000000">&#xE1;</font>n D&#xED;az
Gonz&#xE1;lez</font></div>
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<td style="vertical-align: bottom; width: 36%; border-bottom: 2px solid rgb(0, 0, 0);">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">/s/
James Cohen</font></div>
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
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</td>
<td style="vertical-align: bottom; width: 64%">
<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Director</font></div>
</td>
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<td style="vertical-align: top; width: 36%">
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
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<td style="vertical-align: bottom; width: 64%">
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</td>
<td style="vertical-align: bottom; width: 64%">
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<font style="font-family: Times New Roman; font-size: 13px">Director</font></div>
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<td style="vertical-align: top; width: 36%">
<div style="text-align: left; margin-left: 12px; margin-right: 9px; text-indent: -12px">
<font style="font-family: Times New Roman; font-size: 13px">James
E. Skinner</font></div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px; width: 100%;">
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</td>
<td style="vertical-align: bottom; width: 64%">
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<font style="font-family: Times New Roman; font-size: 13px">Eugenia
M. Ulasewicz</font></div>
<div style="text-align: justify; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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</div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font>
<font style="font-family: Times New Roman; font-size: 10"><br>
</font></div>
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<div id="ftr">
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">6</font></div>
</div>
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<div style="text-align: center; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
INDEX TO EXHIBITS</font></div>
<div><font style="font-family: Times New Roman; font-size: 10">&#xA0;</font></div>
<div style="text-align: left">
<table cellpadding="0" cellspacing="0" style="text-align: left; width: 100%; font-family: Times New Roman; font-size: 13px; margin: 0px auto 0px 0px;">
<tr>
<td style="vertical-align: bottom; width: 12%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-weight: bold; font-family: Times New Roman; font-size: 13px">
Exhibit Number</font></div>
</td>
<td style="vertical-align: bottom; width: 1%;">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<td style="vertical-align: top; width: 12%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="hud_ex231.htm"><font style="font-family: Times New Roman; font-size: 13px">23.1</font></a></div>
</td>
<td style="vertical-align: bottom; width: 1%;">
<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<font style="color: #000000; font-family: Times New Roman; font-size: 13px">
Consent of Ernst &amp; Young AG (filed herewith).</font></div>
</td>
</tr><tr>
<td style="vertical-align: top; width: 12%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="#poa"><font style="font-family: Times New Roman; font-size: 13px">24</font></a></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
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<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Powers
of Attorney (included in the signature pages hereto).</font></div>
</td>
</tr><tr style="background-color: rgb(204, 238, 255);">
<td style="vertical-align: top; width: 12%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px"><a href="hud_ex991.htm"><font style="font-family: Times New Roman; font-size: 13px">99.1</font></a></div>
</td>
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<div><font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
</td>
<td style="vertical-align: top; width: 87%;">
<div style="text-align: left; margin-left: 0px; margin-right: 0px; text-indent: 0px">
<font style="font-family: Times New Roman; font-size: 13px">Hudson
Ltd. Long-Term Incentive Plan (filed herewith).</font></div>
</td>
</tr></table>
</div>
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<font style="font-family: Times New Roman; font-size: 13px">&#xA0;</font></div>
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<div id="pn" style="text-align: center"><font style="font-family: Times New Roman; font-size: 13px">7</font></div>
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[{"type": "S-8", "sequence": "1", "filename": "hud_s8.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 82064}]
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hud_s8
As filed with the Securities and Exchange Commission on June 29,
2020
Registration
No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
HUDSON LTD.
(Exact Name of Registrant as Specified in Its
Charter)
Bermuda
NOT APPLICABLE
(State or Other Jurisdiction of Incorporation or
Organization)
(I.R.S. Employer Identification No.)
4 NEW SQUARE
BEDFONT LAKES
FELTHAM, MIDDLESEX TW14 8HA
UNITED KINGDOM
+44 (0) 208 624 4300
(
Address, including zip code, and
telephone number, including area code, of Registrant's
principal executive offices
)
Hudson Ltd. Long-Term Incentive Plan
(Full Title of the Plan)
HUDSON GROUP (HG), INC.
ONE MEADOWLANDS PLAZA
EAST RUTHERFORD, NJ 07073
(Name and address of agent for service)
+1-201-939-5050
(Telephone Number, Including Area Code, of Agent for
Service)
Indicate by check mark whether the registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, a
smaller reporting company or an emerging growth company. See the
definitions of "large accelerated filer,"
"accelerated filer, " "smaller reporting
company" and "emerging growth company" in Rule
12b-2 of the Exchange Act.
Large accelerated filer ☐
Accelerated filer ☒
Non-accelerated filer ☐ (Do not check if a smaller reporting
company)
Smaller reporting company ☐
Emerging Growth Company ☐
If an
emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided
pursuant to Section 7(a)(2)(B) of the Securities Act.
☐
CALCULATION OF REGISTRATION FEE
Title of
Securities to be Registered
Amount to be
Registered(1)
Proposed Maximum
Offering Price Per Share(2)
Proposed Maximum
Aggregate Offering Price(2)
Amount of
Registration Fee(3)
Class A common
shares (US $0.001 par value) reserved for use pursuant to the
Hudson Ltd. Long-Term Incentive Plan
1,800,000
$
4.90
$
8,820,000
$
1,144.84
(1)
This
Registration Statement on Form S-8 (this "Registration
Statement") covers Class A common shares, par value US
$0.001 per share ("Common Shares"), of Hudson Ltd., an
exempted company limited by shares incorporated in Bermuda (the
"Company" or the "Registrant"), that may be
offered pursuant to the Hudson Ltd. Long-Term Incentive Plan (the
"Plan"). Pursuant to Rule 416(a) under the Securities
Act of 1933, as amended (the "Securities Act"), there
are also registered hereunder such indeterminate number of
additional Common Shares that may be offered under the Plan by
reason of the anti-dilution provisions contained
therein.
(2)
Estimated solely for the purpose of calculating
the registration fee pursuant to Rule 457(c) and Rule 457(h) under
the Securities Act on the basis of the average of the high and low
prices reported for a Common Share on the New York Stock Exchange
on June 24, 2020,
a date that is within five business days
prior to filing
.
(3)
Rounded up to the
nearest penny in U.S. dollars.
2
PART I
The
information specified in Item 1 and Item 2 of Part I of Form S-8 is
omitted from this filing in accordance with the provisions of Rule
428 under the Securities Act and the introductory note to Part I of
the Form S-8 instructions. The document containing the information
specified in Part I will be delivered to the participants in the
Plan as required by Rule 428(b)(1). In accordance with the rules
and regulations of the U.S. Securities and Exchange Commission (the
"Commission") and the instructions to Form S-8, such
documents are not being filed with the Commission either as part of
this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424 under the Securities
Act.
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
The
following documents filed are incorporated herein by
reference:
(a) The
Registrant's Annual Report on Form 20-F filed with the
Commission on March 11, 2020, which contains the audited financial
statements of the Registrant (2019 and 2018) and the Registrant's
predecessor (2017) for the latest fiscal year for which such
statements have been filed.
(b) All
reports filed pursuant to Section 13(a) or 15(d) of the Securities
Exchange Act of 1934, as amended (the "Exchange Act"),
since January 1, 2020.
(c) The
description of the Registrant's Common Shares which is
contained in the Registrant's Description of Securities filed
with the Commission as Exhibit 2.2 to the Registrant's Annual
Report on Form 20-F filed with the Commission on March 11, 2020,
which contains a description of the share capital of the
Registrant's predecessor, including any amendments or
supplements thereto or report filed for the purpose of updating
such description.
In
addition, all documents subsequently filed by the Registrant
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange
Act, prior to the filing of a post-effective amendment to this
Registration Statement which indicates that all securities offered
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 the
filing of such documents.
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 incorporated or 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
Not
applicable.
Item 6. Indemnification of Directors and Officers
Section 98 of the Companies Act 1981 of Bermuda (the
"Companies Act") provides generally that a Bermuda
company may indemnify its directors, officers and auditors against
any liability which by virtue of any rule of law would otherwise be
imposed on them in respect of any negligence, default, breach of
duty or breach of trust, except in cases where such liability
arises from fraud or dishonesty of which such director, officer or
auditor may be guilty in relation to the company. Section 98
further provides that a Bermuda company may indemnify its
directors, officers and auditors against any liability incurred by
them in defending any proceedings, whether civil or criminal, in
which judgment is awarded in their favor or in which they are
acquitted or granted relief by the Supreme Court of Bermuda
pursuant to section 281 of the Companies Act.
The Company has adopted provisions in the Company's bye-laws
that provide that the Company shall indemnify its officers and
directors in respect of their actions and omissions, except in
respect of their fraud or dishonesty. The Company's bye-laws
provide that the shareholders waive all claims or rights of action
that they might have, individually or in right of the Company,
against any of the Company's directors or officers for any
act or failure to act in the performance of such director's
or officer's duties, except in respect of any fraud or
dishonesty of such director or officer. Section 98A of the
Companies Act permits the Company to purchase and maintain
insurance for the benefit of any officer or director in respect of
any loss or liability attaching to him in respect of any
negligence, default, breach of duty or breach of trust, whether or
not the Company may otherwise indemnify such officer or director.
The Company has purchased and maintains a directors' and
officers' liability policy for such a purpose.
3
Item 7. Exemption from Registration Claimed
Not
applicable.
Item 8. Exhibits.
See
attached Index to Exhibits.
Item 9. Undertakings.
(a)           The
Registrant hereby undertakes:
(1)           To
file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration
Statement:
(i)      To
include any prospectus required by Section 10(a)(3) of the
Securities Act;
(ii)           
To reflect in the prospectus any facts or events arising after the
effective date of this Registration Statement (or the most recent
post-effective amendment thereof) which, individually or in the
aggregate, represent a fundamental change in the information set
forth in this Registration Statement. Notwithstanding the
foregoing, any increase or decrease in volume of securities offered
(if the total dollar value of securities offered would not exceed
that which was registered) and any deviation from the low or high
end of the estimated maximum offering range may be reflected in the
form of prospectus filed with the Commission pursuant to
Rule 424(b) if, in the aggregate, the changes in volume
and price represent no more than a 20 percent change in the maximum
aggregate offering price set forth in the "Calculation of
Registration Fee" table in the effective Registration
Statement;
(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 information required to be included
in a post-effective amendment by those paragraphs is contained in
periodic reports filed by the Registrant pursuant to Section 13 or
15(d) of the
Exchange Act that
are incorporated by reference in this Registration
Statement.
(2)           That,
for the purpose of determining any liability under the Securities
Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein,
and the offering of such securities at that time shall be deemed to
be the initial
bona fide
offering thereof.
(3)           To
remove from registration by means of a post-effective amendment any
of the securities being registered which remain unsold at the
termination of the offering.
(b)           The
Registrant hereby undertakes that, for purposes of determining any
liability under the Securities Act, each filing of its 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 herein, 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
Commission such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such
liabilities (other than the payment by the Registrant of expenses
incurred or paid by a director, officer or controlling person of
the Registrant in the successful defense of any action, suit or
proceeding) is asserted by such director, officer or controlling
person in connection with the securities being registered, the
Registrant will, unless in the opinion of its counsel the matter
has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnification
by it is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of such
issue.
4
SIGNATURES
Pursuant to the
requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused
this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, on June 29,
2020.
Hudson Ltd.
By:
/s/
Roger Fordyce
Name:
Roger
Fordyce
Title:
Chief
Executive Officer
By:
/s/
Adrian Bartella
Name:
Adrian
Bartella
Title:
Chief
Financial Officer
Roger Fordyce
(Authorized
Representative in the United States)
By:
/s/
Roger Fordyce
Name:
Roger
Fordyce
Title:
Authorized
Representative in the United States
5
P
OWER OF ATTORNEY
The
undersigned directors and officers of Hudson Ltd. hereby appoint
each of Roger Fordyce, Adrian Bartella and Juli
á
n Díaz González as
attorneys-in-fact for the undersigned, with full power of
substitution for, and in the name, place and stead of the
undersigned, to sign and file with the Securities and Exchange
Commission under the Securities Act of 1933, as amended, any and
all amendments (including post-effective amendments) and exhibits
to this registration statement on Form S-8 (or any other
registration statement for the same offering that is to be
effective upon filing pursuant to Rule 462(b) under the Securities
Act of 1933, as amended) and any and all applications and other
documents to be filed with the Securities and Exchange Commission
pertaining to the registration of the securities covered hereby,
with full power and authority to do and perform any and all acts
and things whatsoever requisite and necessary or desirable, hereby
ratifying and confirming all that said attorney-in-fact, or his
substitute or substitutes, may lawfully do or cause to be done by
virtue hereof.
Pursuant
to the requirements of the Securities Act of 1933, as amended, this
registration statement has been signed by the following persons in
the following capacities on June 29, 2020.
Signature
Title
/s/
Roger Fordyce
Chief
Executive Officer
(
principal
executive officer
)
Roger
Fordyce
/s/
Adrian Bartella
Chief
Financial Officer
(
principal
financial officer and principal accounting
officer
)
Adrian
Bartella
/s/
Juan Carlos Torres Carretero
Chairman
and Director
Juan
Carlos Torres Carretero
/s/
Juli
á
n Díaz
González
Director
Juli
á
n Díaz
González
/s/
James Cohen
Director
James
Cohen
/s/
Andrés Holzer Neumann
Director
Andrés Holzer
Neumann
/s/
Joaquin Moya-Angeler Cabrera
Director
Joaquin
Moya-Angeler Cabrera
/s/
James E. Skinner
Director
James
E. Skinner
/s/
Eugenia M. Ulasewicz
Director
Eugenia
M. Ulasewicz
6
INDEX TO EXHIBITS
Exhibit Number
23.1
Consent of Ernst & Young AG (filed herewith).
24
Powers
of Attorney (included in the signature pages hereto).
99.1
Hudson
Ltd. Long-Term Incentive Plan (filed herewith).
7