<html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2025 Workiva -->
<title>Document</title></head><body><div id="i9d3405b52f1a4dcfb9c8356ee0e74f66_1"></div><div style="min-height:54pt;width:100%"><div><font><br></font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:100%">As filed with the Securities and Exchange Commission on April 2, 2025</font></div><div style="text-align:right"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:100%">Registration No. 333-</font></div><div style="text-align:center"><font><br></font></div></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.702%"><tr><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-top:12pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:16pt;font-weight:700;line-height:139%">UNITED STATES</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:16pt;font-weight:700;line-height:139%">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:139%">Washington, D.C. 20549</font></div><div style="margin-top:10pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:16pt;font-weight:700;line-height:139%">FORM S-8 </font></div><div style="margin-top:10pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:16pt;font-weight:700;line-height:139%">REGISTRATION STATEMENT </font></div><div style="margin-top:10pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:14pt;font-style:italic;font-weight:700;line-height:139%">UNDER THE SECURITIES ACT OF 1933</font></div><div style="margin-top:10pt;text-align:center"><img alt="image_0a.jpg" src="image_0a.jpg" style="height:36px;margin-bottom:5pt;vertical-align:text-bottom;width:131px"></div><div style="margin-top:10pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:16pt;font-weight:700;line-height:139%">PENGUIN SOLUTIONS, INC.</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:139%">(Exact name of registrant as specified in its charter)</font></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:30.596%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:35.507%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:30.597%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:132%">Cayman Islands</font></div></td><td colspan="3" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font><br></font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:132%">98-1013909</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(State or Other Jurisdiction of </font></div><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;Incorporation or Organization)</font></div></td><td colspan="3" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font><br></font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(I.R.S. Employer </font></div><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#160;Identification No.)</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">c&#47;o Walkers Corporate Limited</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">190 Elgin Avenue</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">George Town, Grand Cayman</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Cayman Islands</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">KY1-9008</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">(Address of Principal Executive Offices) (Zip Code)</font></div></td></tr><tr style="height:15pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:133%">Penguin Solutions, Inc. Amended and Restated 2017 Share Incentive Plan</font></div><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:133%">Penguin Solutions, Inc. 2018 Employee Share Purchase Plan</font></div><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:133%">(Full Title of the Plans) </font></div></td></tr></table></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.255%"><tr><td style="width:1.0%"></td><td style="width:10.894%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:74.911%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:10.895%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Anne Kuykendall</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Senior Vice President, Chief Legal Officer,</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">&#160;and Secretary</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Penguin Solutions, Inc.</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">39870 Eureka Drive</font></div><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Newark, CA 94560</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:132%">(510) 623-1231</font></div></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">(Name and Address of Agent for Service) (Telephone Number, including Area Code, of Agent for Service)</font></div></td></tr></table></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:48.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:48.900%"></td><td style="width:0.1%"></td></tr><tr><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-style:italic;font-weight:400;line-height:133%">With copies to&#58;</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Mark Bekheit</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Richard Kim</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Latham &#38; Watkins LLP</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">140 Scott Drive</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Menlo Park, CA 94025</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(650) 328-4600</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Anne Kuykendall</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Senior Vice President, Chief Legal Officer,</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">and Secretary</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Penguin Solutions, Inc.</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">39870 Eureka Drive</font></div><div style="padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Newark, CA 94560</font></div><div style="margin-bottom:1.5pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">(510) 623-1231</font></div></td></tr></table></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><hr style="page-break-after:always"><div style="min-height:54pt;width:100%"><div><font><br></font></div></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">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 &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:35.655%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.917%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:17.798%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:35.209%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.921%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">Large accelerated filer</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#9746;</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">Accelerated filer</font></div></td><td colspan="3" style="padding:2px 1.01pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:132%">&#9744;</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">Non-accelerated filer</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#9744;</font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">Smaller reporting company</font></div></td><td colspan="3" style="padding:2px 1.01pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:132%">&#9744;</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:132%">Emerging growth company</font></div></td><td colspan="3" style="padding:2px 1.01pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:132%">&#9744;</font></td></tr></table></div><div><font><br></font></div><div style="margin-bottom:12pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:400;line-height:139%"> </font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.702%"><tr><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:18.900%"></td><td style="width:0.1%"></td></tr><tr style="height:3pt"><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td><td colspan="3" style="border-bottom:1pt solid #000;border-top:1pt solid #000;padding:0 1pt"></td></tr></table></div><div style="margin-bottom:6pt;margin-top:12pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:400;line-height:133%"> </font></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><div id="i9d3405b52f1a4dcfb9c8356ee0e74f66_119"></div><hr style="page-break-after:always"><div style="min-height:36pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:139%">EXPLANATORY NOTE</font></div><div style="text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">This Registration Statement on Form S-8 (this &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">Registration Statement</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;) is being filed with the Securities and Exchange Commission (the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">Commission</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;) by Penguin Solutions, Inc., formerly known as SMART Global Holdings, Inc. (the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">Registrant</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;), for the purpose of registering an aggregate of 2,376,712 additional ordinary shares of the Registrant, $0.03 par value per share (the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">Shares</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;), for issuance under the Registrant&#8217;s Amended and Restated 2017 Share Incentive Plan (as amended, the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">2017 Plan</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;) and 2018 Employee Share Purchase Plan (the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">ESPP</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;), comprised of&#58; (i) 1,331,913 Shares under its 2017 Plan pursuant to Section 4(a) thereof, which provides for an annual increase in the number of shares reserved for issuance under the 2017 Plan&#59; (ii) 444,799 Shares that became available for issuance under the 2017 Plan as a result of forfeitures of outstanding awards pursuant to Section 4(a) of the 2017 Plan&#59; and (iii) 600,000 Shares under its ESPP pursuant to Section 3(b) thereof, which provides for an annual increase in the number of shares reserved for issuance under the ESPP. </font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">Pursuant to General Instruction E of Form S-8 regarding Registration of Additional Securities, this Registration Statement hereby incorporates by reference the contents of the Registrant&#8217;s Registration Statements on Form S-8 filed with the Commission on </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010317005599/dp77169_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">June 8, 2017</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-218605), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010317011093/dp82820_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">November 13, 2017</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-221534), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000119312518094131/d537916ds8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">March 23, 2018</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-223880), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010318010925/dp95816_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">September 20, 2018</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-227449), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010319003897/dp104166_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">March 28, 2019</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-230578), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010319015244/dp115661_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">November 6, 2019</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-234541), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010320020481/dp139097_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">October 22, 2020</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-249619), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010321010133/dp153753_s8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">July 6, 2021</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-257724), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000162828022008450/a2022-04x05xsghxformsx8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">April 6, 2022</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-264150), </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000119312523091038/d469018ds8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">April 4, 2023</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-271121), and </font><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000119312524090978/d812073ds8.htm" style="color:#0000ff;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%;text-decoration:underline">April 9, 2024</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%"> (Registration No. 333-278588) to the extent not modified or replaced hereby or by any subsequently filed document, which is incorporated by reference herein or therein (collectively, the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:139%">Prior Registration Statements</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">&#8221;). The Shares being registered pursuant to this Registration Statement are the same class as other securities for which the Prior Registration Statements relating to the 2017 Plan and ESPP were filed with the Commission.</font></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><div id="i9d3405b52f1a4dcfb9c8356ee0e74f66_137"></div><hr style="page-break-after:always"><div style="min-height:36pt;width:100%"><div><font><br></font></div></div><div style="-sec-extract:summary"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:12pt;font-weight:700;line-height:139%">Item 8. Exhibits</font></div><div style="margin-bottom:10pt;margin-top:10pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:139%">INDEX TO EXHIBITS</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:100.000%"><tr><td style="width:1.0%"></td><td style="width:7.382%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:40.566%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.275%"></td><td style="width:0.1%"></td><td style="width:0.1%"></td><td style="width:2.032%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:4.405%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:9.316%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:8.721%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:11.403%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font><br></font></div></td><td colspan="3" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font><br></font></div></td><td colspan="6" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt"><font><br></font></div></td><td colspan="12" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Incorporated by Reference</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Exhibit Number </font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Description</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Filed Herewith</font></div></td><td colspan="6" style="border-bottom:1pt solid #000000;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Form</font></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Date</font></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">Exhibit Number</font></div></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:bottom"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:700;line-height:132%">File Number</font></div></td></tr><tr><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">4.1</font></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000162828024042831/pengq4-24form8xkxex31.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Third Amended and Restated Memorandum and Articles of Association of the Registrant</a></font></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="6" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">8-K</font></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">10&#47;15&#47;2024</font></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">3.1</font></div></td><td colspan="3" style="background-color:#d9d9d9;border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">001-38102</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">4.2</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000162828025016182/pengq2-25form10xqex32.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Certificate of Designation of Convertible Preferred Shares</a></font></div></td><td colspan="3" style="padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="6" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">10-Q</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">04&#47;02&#47;2025</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">3.2</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">001-38102</font></div></td></tr><tr><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">5.1</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="peng-formsx8ex51q220252017.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Opinion of Walkers</a><a href="peng-formsx8ex51q220252017.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"> (Cayman) LLP</a></font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%"> </font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">X</font></div></td><td colspan="6" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:1.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">23.1</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="peng-formsx8ex2312017plana.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Consent of Independent Registered Public Accounting Firm of the Registrant</a></font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">X</font></div></td><td colspan="6" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td></tr><tr><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">23.2</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="peng-formsx8ex51q220252017.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Consent of Walkers (Cayman) LLP (included in Exhibit 5.1)</a></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">X</font></div></td><td colspan="6" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">24.1</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%;text-decoration:underline"><a href="#i9d3405b52f1a4dcfb9c8356ee0e74f66_211" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%;text-decoration:underline">Power of Attorney (included on the signature page of this Registration Statement)</a></font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">X</font></div></td><td colspan="6" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td></tr><tr><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">99.1</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000156459017013116/sgh-ex101_305.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">The Registrant's Amended and Restated 2017 Share Incentive Plan</a></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="6" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">10-Q</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">06&#47;29&#47;2017</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">10.1</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">001-38102</font></div></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">99.2</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000095010318014680/dp99623_def14a.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Amendment to the Registrant's Amended and Restated 2017 Share Incentive Plan</a></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="6" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">DEF</font></div><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">14A</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">12&#47;14&#47;2018</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">Exhibit A</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">001-38102</font></div></td></tr><tr><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">99.3</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000119312520323275/d39603ddef14a.htm#toc39603_12" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Second Amendment to the Registrant's Amended and Restated 2017 Share Incentive Plan</a></font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:0 1pt"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font><br></font></div></td><td colspan="6" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">DEF</font></div><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">14A</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">12&#47;21&#47;2020</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">Exhibit A</font></div></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">001-38102</font></div></td></tr><tr><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:132%">99.4</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="background-color:#ffffff;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;text-decoration:underline"><a href="https://www.sec.gov/Archives/edgar/data/1616533/000119312517369963/d463035ddef14a.htm#toc463035_12" style="-sec-extract:exhibit;background-color:#ffffff;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%;text-decoration:underline">The Registrant's 2018 Employee Share Purchase Plan</a></font></div></td><td colspan="3" style="background-color:#ffffff;padding:0 1pt"></td><td colspan="6" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%">DEF</font></div><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">14A</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">12&#47;15&#47;2017</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">Appendix A</font></div></td><td colspan="3" style="background-color:#ffffff;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:2.77pt;padding-right:2.77pt;text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">001-38102</font></div></td></tr><tr><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:100%">107.1</font></td><td colspan="3" style="background-color:#dbdbdb;padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-left:0.02pt"><font style="color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline"><a href="exfilingfees.htm" style="-sec-extract:exhibit;color:#0000ff;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:133%;text-decoration:underline">Calculation of Filing Fee Table</a></font></div></td><td colspan="3" style="background-color:#d9d9d9;padding:2px 2.38pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:100%">X</font></td><td colspan="6" style="background-color:#d9d9d9;padding:0 1pt"></td><td colspan="3" style="background-color:#d9d9d9;padding:0 1pt"></td><td colspan="3" style="background-color:#d9d9d9;padding:0 1pt"></td><td colspan="3" style="background-color:#d9d9d9;padding:0 1pt"></td></tr></table></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.255%"><tr><td style="width:1.0%"></td><td style="width:4.897%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:92.903%"></td><td style="width:0.1%"></td></tr><tr style="height:16pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr></table></div><div><font><br></font></div><div><font><br></font></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><div id="i9d3405b52f1a4dcfb9c8356ee0e74f66_155"></div><hr style="page-break-after:always"><div style="min-height:36pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:139%">SIGNATURES</font></div><div style="text-align:center"><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:139%">Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant, Penguin Solutions, Inc., 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 Newark, State of California, on April 2, 2025.</font></div><div><font><br></font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:99.107%"><tr><td style="width:1.0%"></td><td style="width:45.896%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:3.854%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:46.950%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="6" style="padding:2px 1pt 2px 1.02pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:100%">Penguin Solutions, Inc.</font></td></tr><tr style="height:5pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt 2px 1.02pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">By&#58;</font></td><td colspan="3" style="padding:2px 1pt 2px 1.02pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">&#47;s&#47; Anne Kuykendall</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt 2px 1.02pt;text-align:left;vertical-align:bottom"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Anne Kuykendall</font></td></tr><tr><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt 2px 1.02pt;text-align:left;vertical-align:top"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:100%">Senior Vice President, Chief Legal Officer and Secretary</font></td></tr></table></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div><div id="i9d3405b52f1a4dcfb9c8356ee0e74f66_211"></div><hr style="page-break-after:always"><div style="min-height:36pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:11pt;font-weight:700;line-height:120%">POWER OF ATTORNEY AND SIGNATURES</font></div><div style="text-align:center;text-indent:18pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:6pt;font-weight:400;line-height:120%"> </font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Know all persons by these presents, that each person whose signature appears below, constitutes and appoints each of Mark Adams, Nate Olmstead and Anne Kuykendall as his or her true and lawful attorney-in-fact and agent, upon the action of such appointee, with full power of substitution and resubstitution, to do any and all acts and things and execute, in the name of the undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary or advisable in order to enable Penguin Solutions, Inc. to comply with the Securities Act of 1933, as amended (the &#8220;</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Securities Act</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">&#8221;), and any requirements of the Commission in respect thereof, in connection with the filing with the Commission of this Registration Statement under the Securities Act, including specifically but without limitation, power and authority to sign the name of the undersigned to such Registration Statement, and any amendments to such Registration Statement (including post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Commission, to sign any and all applications, registration statements, notices or other documents necessary or advisable to comply with applicable state securities laws, and to file the same, together with other documents in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact and agents full power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents may lawfully do or cause to be done by virtue hereof.</font></div><div><font><br></font></div><div><font style="color:#000000;font-family:'Arial',sans-serif;font-size:10pt;font-weight:400;line-height:120%">Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated&#58;</font></div><div><font><br></font></div><div style="padding-left:4.5pt"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:98.214%"><tr><td style="width:1.0%"></td><td style="width:27.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:52.384%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:17.083%"></td><td style="width:0.1%"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:132%">Signature</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:132%">Title</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:700;line-height:132%">Date</font></div></td></tr><tr style="height:9pt"><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td><td colspan="3" style="border-top:1pt solid #000000;padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Mark Adams</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">President, Chief Executive Officer and Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Mark Adams</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">(Principal Executive Officer)</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Nate Olmstead</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Senior Vice President and Chief Financial Officer</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Nate Olmstead</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">(Principal Financial and Accounting Officer)</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Penelope Herscher</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Chairperson of the Board of Directors</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Penelope Herscher</font></div></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Min Yong Ha</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Min Yong Ha</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Bryan Ingram</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Bryan Ingram</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Sandeep Nayyar</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Sandeep Nayyar</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Mark Papermaster</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Mark Papermaster</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Mary Puma</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Mary Puma</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr><tr style="height:8pt"><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:0 1pt"></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#47;s&#47; Maximiliane Straub</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Director</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:3.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">April 2, 2025</font></div></td></tr><tr><td colspan="3" style="border-top:1pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">Maximiliane Straub</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="margin-bottom:1.5pt;margin-top:2.75pt;padding-left:0.02pt;padding-right:0.02pt;text-align:center"><font style="color:#000000;font-family:'Arial',sans-serif;font-size:9pt;font-weight:400;line-height:132%">&#160;</font></div></td></tr></table></div><div><font style="color:#000000;font-family:'Calibri',sans-serif;font-size:12pt;font-weight:400;line-height:139%">&#160;&#160;&#160;&#160;</font></div><div style="height:36pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font><br></font></div></div></div></body></html>
[{"type": "S-8", "sequence": "1", "filename": "peng-formsx8q220252017plan.htm", "description": "S-8", "secsgml_size_bytes": 89784}]
{"company-data": {"conformed-name": "Penguin Solutions, Inc.", "cik": "0001616533", "assigned-sic": "3674", "organization-name": "04 Manufacturing", "ein": "981013909", "state-of-incorporation": "E9", "fiscal-year-end": "0830"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-286345", "film-number": "25805565"}, "business-address": {"street1": "39870 EUREKA DRIVE", "city": "NEWARK", "state": "CA", "zip": "94560-4809", "phone": "(510) 623-1231"}, "mail-address": {"street1": "39870 EUREKA DRIVE", "city": "NEWARK", "state": "CA", "zip": "94560-4809"}, "former-company": {"former-conformed-name": "SMART Global Holdings, Inc.", "date-changed": "20140813"}}
Document
As filed with the Securities and Exchange Commission on April 2, 2025
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
PENGUIN SOLUTIONS, INC.
(Exact name of registrant as specified in its charter)
Cayman Islands
98-1013909
(State or Other Jurisdiction of
Incorporation or Organization)
(I.R.S. Employer
Identification No.)
c/o Walkers Corporate Limited
190 Elgin Avenue
George Town, Grand Cayman
Cayman Islands
KY1-9008
(Address of Principal Executive Offices) (Zip Code)
Penguin Solutions, Inc. Amended and Restated 2017 Share Incentive Plan
Penguin Solutions, Inc. 2018 Employee Share Purchase Plan
(Full Title of the Plans)
Anne Kuykendall
Senior Vice President, Chief Legal Officer,
and Secretary
Penguin Solutions, Inc.
39870 Eureka Drive
Newark, CA 94560
(510) 623-1231
(Name and Address of Agent for Service) (Telephone Number, including Area Code, of Agent for Service)
With copies to:
Mark Bekheit
Richard Kim
Latham & Watkins LLP
140 Scott Drive
Menlo Park, CA 94025
(650) 328-4600
Anne Kuykendall
Senior Vice President, Chief Legal Officer,
and Secretary
Penguin Solutions, Inc.
39870 Eureka Drive
Newark, CA 94560
(510) 623-1231
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
☐
Smaller reporting company
☐
Emerging growth company
☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
EXPLANATORY NOTE
This Registration Statement on Form S-8 (this "
Registration Statement
") is being filed with the Securities and Exchange Commission (the "
Commission
") by Penguin Solutions, Inc., formerly known as SMART Global Holdings, Inc. (the "
Registrant
"), for the purpose of registering an aggregate of 2,376,712 additional ordinary shares of the Registrant, $0.03 par value per share (the "
Shares
"), for issuance under the Registrant's Amended and Restated 2017 Share Incentive Plan (as amended, the "
2017 Plan
") and 2018 Employee Share Purchase Plan (the "
ESPP
"), comprised of: (i) 1,331,913 Shares under its 2017 Plan pursuant to Section 4(a) thereof, which provides for an annual increase in the number of shares reserved for issuance under the 2017 Plan; (ii) 444,799 Shares that became available for issuance under the 2017 Plan as a result of forfeitures of outstanding awards pursuant to Section 4(a) of the 2017 Plan; and (iii) 600,000 Shares under its ESPP pursuant to Section 3(b) thereof, which provides for an annual increase in the number of shares reserved for issuance under the ESPP.
Pursuant to General Instruction E of Form S-8 regarding Registration of Additional Securities, this Registration Statement hereby incorporates by reference the contents of the Registrant's Registration Statements on Form S-8 filed with the Commission on
June 8, 2017
(Registration No. 333-218605),
November 13, 2017
(Registration No. 333-221534),
March 23, 2018
(Registration No. 333-223880),
September 20, 2018
(Registration No. 333-227449),
March 28, 2019
(Registration No. 333-230578),
November 6, 2019
(Registration No. 333-234541),
October 22, 2020
(Registration No. 333-249619),
July 6, 2021
(Registration No. 333-257724),
April 6, 2022
(Registration No. 333-264150),
April 4, 2023
(Registration No. 333-271121), and
April 9, 2024
(Registration No. 333-278588) to the extent not modified or replaced hereby or by any subsequently filed document, which is incorporated by reference herein or therein (collectively, the "
Prior Registration Statements
"). The Shares being registered pursuant to this Registration Statement are the same class as other securities for which the Prior Registration Statements relating to the 2017 Plan and ESPP were filed with the Commission.
Item 8. Exhibits
INDEX TO EXHIBITS
Incorporated by Reference
Exhibit Number
Description
Filed Herewith
Form
Date
Exhibit Number
File Number
4.1
Third Amended and Restated Memorandum and Articles of Association of the Registrant
8-K
10/15/2024
3.1
001-38102
4.2
Certificate of Designation of Convertible Preferred Shares
10-Q
04/02/2025
3.2
001-38102
5.1
Opinion of Walkers
(Cayman) LLP
X
23.1
Consent of Independent Registered Public Accounting Firm of the Registrant
X
23.2
Consent of Walkers (Cayman) LLP (included in Exhibit 5.1)
X
24.1
Power of Attorney (included on the signature page of this Registration Statement)
X
99.1
The Registrant's Amended and Restated 2017 Share Incentive Plan
10-Q
06/29/2017
10.1
001-38102
99.2
Amendment to the Registrant's Amended and Restated 2017 Share Incentive Plan
DEF
14A
12/14/2018
Exhibit A
001-38102
99.3
Second Amendment to the Registrant's Amended and Restated 2017 Share Incentive Plan
DEF
14A
12/21/2020
Exhibit A
001-38102
99.4
The Registrant's 2018 Employee Share Purchase Plan
DEF
14A
12/15/2017
Appendix A
001-38102
107.1
Calculation of Filing Fee Table
X
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant, Penguin Solutions, Inc., 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 Newark, State of California, on April 2, 2025.
Penguin Solutions, Inc.
By:
/s/ Anne Kuykendall
Anne Kuykendall
Senior Vice President, Chief Legal Officer and Secretary
POWER OF ATTORNEY AND SIGNATURES
Know all persons by these presents, that each person whose signature appears below, constitutes and appoints each of Mark Adams, Nate Olmstead and Anne Kuykendall as his or her true and lawful attorney-in-fact and agent, upon the action of such appointee, with full power of substitution and resubstitution, to do any and all acts and things and execute, in the name of the undersigned, any and all instruments which each of said attorneys-in-fact and agents may deem necessary or advisable in order to enable Penguin Solutions, Inc. to comply with the Securities Act of 1933, as amended (the "
Securities Act
"), and any requirements of the Commission in respect thereof, in connection with the filing with the Commission of this Registration Statement under the Securities Act, including specifically but without limitation, power and authority to sign the name of the undersigned to such Registration Statement, and any amendments to such Registration Statement (including post-effective amendments), and to file the same with all exhibits thereto and other documents in connection therewith, with the Commission, to sign any and all applications, registration statements, notices or other documents necessary or advisable to comply with applicable state securities laws, and to file the same, together with other documents in connection therewith with the appropriate state securities authorities, granting unto each of said attorneys-in-fact and agents full power and authority to do and to perform each and every act and thing requisite or necessary to be done in and about the premises, as fully and to all intents and purposes as the undersigned might or could do in person, hereby ratifying and confirming all that each of said attorneys-in-fact and agents may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated:
Signature
Title
Date
/s/ Mark Adams
President, Chief Executive Officer and Director
April 2, 2025
Mark Adams
(Principal Executive Officer)
/s/ Nate Olmstead
Senior Vice President and Chief Financial Officer
April 2, 2025
Nate Olmstead
(Principal Financial and Accounting Officer)
/s/ Penelope Herscher
Chairperson of the Board of Directors
April 2, 2025
Penelope Herscher
/s/ Min Yong Ha
Director
April 2, 2025
Min Yong Ha
/s/ Bryan Ingram
Director
April 2, 2025
Bryan Ingram
/s/ Sandeep Nayyar
Director
April 2, 2025
Sandeep Nayyar
/s/ Mark Papermaster
Director
April 2, 2025
Mark Papermaster
/s/ Mary Puma
Director
April 2, 2025
Mary Puma
/s/ Maximiliane Straub
Director
April 2, 2025
Maximiliane Straub