<SEC-DOCUMENT>0001104659-20-090224.txt : 20200804
<SEC-HEADER>0001104659-20-090224.hdr.sgml : 20200804
<ACCEPTANCE-DATETIME>20200804151100
ACCESSION NUMBER:		0001104659-20-090224
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20200804
DATE AS OF CHANGE:		20200804
EFFECTIVENESS DATE:		20200804

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Prestige Consumer Healthcare Inc.
		CENTRAL INDEX KEY:			0001295947
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				201297589
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-240329
		FILM NUMBER:		201072952

	BUSINESS ADDRESS:	
		STREET 1:		660 WHITE PLAINS RD.
		CITY:			TARRYTOWN
		STATE:			NY
		ZIP:			10591
		BUSINESS PHONE:		(914) 524-6800

	MAIL ADDRESS:	
		STREET 1:		660 WHITE PLAINS RD.
		CITY:			TARRYTOWN
		STATE:			NY
		ZIP:			10591

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Prestige Brands Holdings, Inc.
		DATE OF NAME CHANGE:	20040727

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Prestige Household Brands, Inc.
		DATE OF NAME CHANGE:	20040630
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2026261d1_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<!-- Field: Rule-Page --><DIV STYLE="margin-top: 12pt; margin-bottom: 3pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<P STYLE="margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
Commission on August 4, 2020 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Washington, D.C. 20549</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>REGISTRATION STATEMENT UNDER THE SECURITIES
ACT OF 1933 </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 100%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 14pt"><B>Prestige
    Consumer Healthcare Inc.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
    <TD STYLE="width: 50%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>20-1297589</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
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    <TD STYLE="width: 100%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>660 White Plains Road</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tarrytown, New York 10591</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices and Zip Code)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Prestige Consumer Healthcare Inc. </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>2020 Long-Term Incentive Plan</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Full title of the plan)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 100%; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>William C. P&rsquo;Pool</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.1pt; text-align: center"><B>Prestige Consumer Healthcare
        Inc.</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 26.1pt; text-align: center"><B>Senior Vice President, General
        Counsel and Corporate Secretary</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>660 White Plains Road</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tarrytown, New York 10591</B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(914) 524-6800</B></P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt">(Name, address and telephone number, including area code, of agent for service)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><I>Copy to:</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Sarah E. Ernst</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Alston &amp; Bird LLP</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>One Atlantic Center<BR>
1201 W. Peachtree Street</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Atlanta, GA 30309</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(404) 881-7000</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging
growth company&rdquo; in Rule 12b-2 of the Exchange Act. (Check one):</P>

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<TR>
    <TD STYLE="width: 19%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 53%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 23%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Large&nbsp;accelerated&nbsp;filer</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">x</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Accelerated&nbsp;Filer</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;(Do not check if a smaller reporting company)</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Smaller&nbsp;reporting&nbsp;company</FONT></TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings; font-size: 10pt">&uml;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">Emerging growth company</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">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. &#9;<FONT STYLE="font-family: Wingdings">&#168;<B></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="17" STYLE="font-size: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; font-size: 10pt; font-weight: bold; text-align: center; padding-bottom: 1pt">Title of securities to be registered</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Amount</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>to be<BR> registered<SUP>(1)</SUP></B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font-size: 10pt; font-weight: bold; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; width: 10%; font-size: 10pt; font-weight: bold; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed<BR> maximum<BR> offering price<BR> per share<SUP>(2)</SUP></B></FONT></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font-size: 10pt; font-weight: bold; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Proposed<BR> maximum<BR> aggregate</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>offering&nbsp;price<SUP>(2)</SUP></B>&nbsp;</P></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="width: 1%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Amount&nbsp;of</B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>registration&nbsp;fee<SUP>(2)</SUP></B></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"></P></TD><TD STYLE="width: 1%; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font-size: 10pt; text-indent: -12pt; padding-left: 12pt">Common Stock, par value $0.01 per share</TD><TD STYLE="font-size: 10pt; font-weight: bold"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right"><B>2,827,210</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; text-align: left"><B>$</B></TD><TD STYLE="font-size: 10pt; text-align: right"><B>37.85</B></TD><TD STYLE="font-size: 10pt; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; font-weight: bold"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; font-weight: bold; text-align: left"><B>$</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: right"><B>107,009,898.50</B></TD><TD STYLE="font-size: 10pt; font-weight: bold; text-align: left"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; text-align: left"><B>$</B></TD><TD STYLE="font-size: 10pt; text-align: right"><B>13,889.88</B></TD><TD STYLE="font-size: 10pt; text-align: left"><B>&nbsp;</B></TD></TR>
</TABLE>




<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(1)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Consists of 2,827,210 shares
of common stock (the &ldquo;Common Stock&rdquo;) of Prestige Consumer Healthcare Inc. (the &ldquo;Company&rdquo;) issuable pursuant
to the Prestige Consumer Healthcare Inc. 2020 Long-Term Incentive Plan (the &ldquo;Plan&rdquo;), including additional shares that
may become issuable in accordance with the adjustment and anti-dilution provisions of the Plan.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-size: 10pt">(2)</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated solely for purposes
of calculating the registration fee in accordance with Rules 457(c) and 457(h) under the Securities Act of 1933, as amended (the
&ldquo;Securities Act&rdquo;), based on the average of the high and low sales prices per share of the Common Stock as reported
on the New York Stock Exchange on August 3, 2020.</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;&nbsp;<BR STYLE="clear: both"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Part I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
PROSPECTUS </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
documents constituting Part I of this registration statement will be delivered to the participants in the Plan as specified by
Rule 428(b)(1) under the Securities Act. These documents and the documents incorporated by reference in this registration statement
pursuant to Item 3 of Part II of this registration statement, taken together, constitute a prospectus that meets the requirements
of Section 10(a) of the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Upon
written or oral request, the Company will provide, without charge, the documents incorporated by reference in Item 3 of Part II
of this registration statement. The documents are incorporated by reference in the Section 10(a) prospectus. The Company will also
provide, without charge, upon written or oral request, other documents required to be delivered to employees pursuant to Rule 428(b).
Requests for the above-mentioned information should be directed to William C. P&rsquo;Pool, Senior Vice President, General Counsel
and Corporate Secretary, at the address and telephone number on the cover of this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Part II</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
STATEMENT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B>&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in; text-align: left"><B>Item 3.</B></TD><TD STYLE="text-align: justify"><B>Incorporation
                                         of Documents by Reference.</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents
filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) pursuant to the Securities Exchange Act of 1934,
as amended (the &ldquo;Exchange Act&rdquo;) are hereby incorporated by reference into this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify"><A HREF="http://www.sec.gov/ix?doc=/Archives/edgar/data/1295947/000129594720000018/pbh-20200331.htm" STYLE="-sec-extract: exhibit">The Company&rsquo;s Annual Report on Form 10-K for the fiscal year ended March 31, 2020;</A></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify">All other reports filed by the Company pursuant to Section&nbsp;13(a) or 15(d) of the Exchange
Act since March 31, 2020;</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify">The description of the common stock contained in the Company&rsquo;s registration statement filed
under Section 12 of the Exchange Act, including all amendments or reports filed for the purpose of updating such description; and</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD STYLE="text-align: justify">All other documents subsequently filed by the Company pursuant to Section 13(a), 13(c), 14 and
15(d) of the Exchange Act prior to the filing of a post-effective amendment to this registration statement that indicates that
all securities offered have been sold or that deregisters all securities that remain unsold.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Any statement contained
in a document incorporated or deemed incorporated herein by reference shall be deemed to be modified or superseded for the purpose
of this registration statement to the extent that a statement contained herein or in any subsequently filed document that also
is, or is deemed to be, incorporated herein by reference modifies or supersedes such statement. Any such statement so modified
or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 4.</B></TD><TD STYLE="text-align: justify"><B>Description of Securities.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 5.</B></TD><TD STYLE="text-align: justify"><B>Interests of Named Experts and Counsel.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 6.</B></TD><TD STYLE="text-align: justify"><B>Indemnification of Directors and Officers.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Section 145 of the
General Corporation Law of the State of Delaware (the &ldquo;Delaware Statute&rdquo;) provides that a Delaware corporation may
indemnify any persons who are, or are threatened to be made, parties to any threatened, pending or completed action, suit or proceeding,
whether civil, criminal, administrative or investigative (a &ldquo;Proceeding&rdquo;), other than an action by or in the right
of such corporation, by reason of the fact that such person is or was an officer, director, employee or agent of such corporation,
or is or was serving at the request of such corporation as a director, officer, employee or agent of another corporation or enterprise
(an &ldquo;Indemnified Capacity&rdquo;). The indemnity may include expenses, including attorneys&rsquo; fees, judgments, fines
and amounts paid in settlement actually and reasonably incurred by such person in connection with such action, suit or Proceeding,
provided such person acted in good faith and in a manner he reasonably believed to be in or not opposed to the corporation&rsquo;s
best interests and, with respect to any criminal action or Proceeding, had no reasonable cause to believe that his conduct was
illegal. Similar provisions apply to actions brought by or in the right of the corporation, except that no indemnification shall
be made without judicial approval if the officer or director is adjudged to be liable to the corporation. Where an officer or director
is successful on the merits or otherwise in the defense of any action referred to above, the corporation must indemnify him against
the expenses that such officer or director has actually and reasonably incurred. Section 145 of the Delaware Statute further authorizes
a corporation to purchase and maintain insurance on behalf of any indemnified person against any liability asserted against him
and incurred by him in any Indemnified Capacity, or arising out of his status as such, regardless of whether the corporation would
otherwise have the power to indemnify him under the Delaware Statute.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Article 8 of the Company&rsquo;s
Amended and Restated Certificate of Incorporation provides that the Company may indemnify any person who was or is a party to any
action, suit or Proceeding to the fullest extent provided by the Delaware Statute.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The indemnification
rights set forth above shall not be exclusive of any other right that an indemnified person may have or hereafter acquire under
any statute, provision of our amended and restated certificate of incorporation, our bylaws, agreement, vote of stockholders or
disinterested directors or otherwise.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 7.</B></TD><TD STYLE="text-align: justify"><B>Exemption from Registration Claimed.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 8.</B></TD><TD STYLE="text-align: justify"><B>Exhibits.</B></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">See the Exhibit Index,
which is incorporated herein by reference.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0%"></TD><TD STYLE="width: 0.5in"><B>Item 9.</B></TD><TD STYLE="text-align: justify"><B>Undertakings.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in; text-align: left">(a)</TD><TD STYLE="text-align: justify">The undersigned registrant hereby undertakes:</TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(1) To file, during any
period in which offers or sales are being made, a post-effective amendment to this registration statement:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(i) To include any
prospectus required by Section 10(a)(3) of the Securities Act;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify; text-indent: -1.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(ii) To reflect in
the prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective
amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the
registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar
value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated
maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than 20 percent change in the maximum aggregate offering price set
forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(iii) To include any
material information with respect to the plan of distribution not previously disclosed in the registration statement or any material
change to such information in the registration statement;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 67.5pt"><I>&nbsp;</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in"><I>Provided, however</I>,
that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8, and the information
required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the
Commission by the Company pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the
registration statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify; text-indent: -1.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify; text-indent: -1.25in"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in; text-align: justify; text-indent: -1.25in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(2) That, for the purpose
of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the
initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
of the Company&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing
of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and
the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission
such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by
a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted
by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in
the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction
the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act, the Company 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 Tarrytown, State of New York, on August 4, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt"><B>PRESTIGE CONSUMER HEALTHCARE INC.</B></FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0; width: 50%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; width: 5%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; width: 30%">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0; width: 15%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">/s/ Ronald M. Lombardi</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Ronald M. Lombardi</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">President and Chief Executive Officer</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa_001"></A>POWER OF ATTORNEY </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL MEN BY THESE
PRESENTS, that each person whose signature appears below under the heading &ldquo;Signatures&rdquo; constitutes and appoints Ronald
M. Lombardi and William C. P&rsquo;Pool as his or her true and lawful attorney-in-fact, each acting alone, with full power of substitution
and resubstitution, for him or her and in his or her name, place and stead, in any and all capacities to sign any or all amendments
(including post-effective amendments) to this registration statement on Form S-8, and to file the same, with all exhibits thereto,
and other documents in connection therewith, with the Commission, granting unto said attorney-in-fact full power and authority
to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully for all intents
and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorney-in-fact, or his or
her substitute, acting alone, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">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. &nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="vertical-align: bottom; width: 40%; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>Signature</I></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 40%; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>Title</I></B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 1.5pt 1pt; vertical-align: top; width: 18%; text-align: center"><FONT STYLE="font-size: 10pt"><B><I>Date</I></B></FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; border-top: black 1pt solid; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Ronald M. Lombardi</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director, President<BR>
and Chief Executive Officer</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4, 2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Ronald M. Lombardi</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Christine Sacco</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Christine Sacco</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">(Principal Financial Officer and</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Principal Accounting Officer)</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ John E. Byom</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">John E. Byom</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Gary E. Costley</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Gary E. Costley</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Sheila A. Hopkins</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Sheila A. Hopkins</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ James M. Jenness</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">James M. Jenness</FONT></TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding: 0.75pt 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 1.5pt 1pt; text-align: center">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding: 0.75pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Natale S. Ricciardi</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Natale S. Ricciardi</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding: 0.75pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Christopher J. Coughlin</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Christopher J. Coughlin</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 1.5pt 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; padding: 0.75pt 1pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">/s/ Dawn M. Zier</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Director</FONT></TD>
    <TD STYLE="vertical-align: top; padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding: 1.5pt 1pt"><FONT STYLE="font-size: 10pt">August 4,
    2020</FONT></TD></TR>
<TR>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding: 1.5pt 1pt; text-align: center"><FONT STYLE="font-size: 10pt">Dawn M. Zier</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.75pt 1pt">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: top; padding: 0.75pt 1pt">&nbsp;</TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white; color: #212529"><BR>
</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; background-color: white"><B>INDEX TO EXHIBITS</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; width: 8%; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit </B></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Number</B>&nbsp;</P></TD>
    <TD STYLE="padding: 0; width: 4%; text-indent: 0">&nbsp;</TD>
    <TD STYLE="text-align: left; padding: 0; width: 88%; text-indent: 0; vertical-align: bottom"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000104746905002633/a2149526zex-3_1.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000104746905002633/a2149526zex-3_1.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended and Restated Certificate of Incorporation of Prestige Consumer Healthcare Inc. (</FONT><FONT STYLE="font-size: 10pt">filed as Exhibit 3.1 to the Company's Form S-1/A filed with the SEC on February 8, 2005</FONT><FONT STYLE="font-size: 10pt">).</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000129594718000018/exhibit31certofamendment.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.2</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000129594718000018/exhibit31certofamendment.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt; background-color: white">Amendment to Amended and Restated Certificate of Incorporation of Prestige Consumer Healthcare Inc. </FONT><FONT STYLE="font-size: 10pt">(</FONT><FONT STYLE="font-size: 10pt">filed as Exhibit 3.1 to the Company's Current Report on Form 8-K filed with the SEC on August 2, 2018</FONT><FONT STYLE="font-size: 10pt">)<FONT STYLE="background-color: white">.</FONT></FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000129594719000007/exhibit32redlinepbhbylaw.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.3</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000129594719000007/exhibit32redlinepbhbylaw.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Amended and Restated Bylaws of Prestige Consumer Healthcare Inc. as amended effective October 29, 2018 (</FONT><FONT STYLE="font-size: 10pt">filed as Exhibit 3.2 to the Company's Quarterly Report on form 10-Q filed with the SEC on February 7, 2019</FONT><FONT STYLE="font-size: 10pt">).</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000104746905001535/a2149526zex-4_1.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">4.4</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000104746905001535/a2149526zex-4_1.txt" STYLE="-sec-extract: exhibit"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form of stock certificate for common stock </FONT><FONT STYLE="font-size: 10pt">(</FONT><FONT STYLE="font-size: 10pt">filed as Exhibit 4.1 to the Company's Form S-1/A filed with the SEC on January 26, 2005</FONT><FONT STYLE="font-size: 10pt">)<FONT STYLE="font-family: Times New Roman, Times, Serif">.</FONT></FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="tm2026261d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">5.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="tm2026261d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Opinion of Alston &amp; Bird LLP.</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="tm2026261d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="tm2026261d1_ex5-1.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of Alston &amp; Bird LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="tm2026261d1_ex23-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">23.2</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="tm2026261d1_ex23-2.htm" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Consent of PricewaterhouseCoopers LLP.</FONT></A></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="#poa_001" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">24.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="#poa_001" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Power of Attorney (included on signature page to this registration statement).</FONT></A></TD></TR>
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    <TD STYLE="padding: 0; text-align: right; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-align: right; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000110465920077655/tm2023357-1_def14a.htm#tAPA" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">99.1</FONT></A></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-align: justify; text-indent: 0"><A HREF="http://www.sec.gov/Archives/edgar/data/1295947/000110465920077655/tm2023357-1_def14a.htm#tAPA" STYLE="-sec-extract: exhibit"><FONT STYLE="font-size: 10pt">Prestige Consumer Healthcare Inc. 2020 Long-Term Incentive Plan (filed as Appendix A to the Company&rsquo;s Proxy Statement on Schedule 14A filed on June 29, 2020).</FONT></A></TD></TR>
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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2026261d1_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 5.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 4, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Prestige Consumer Healthcare Inc.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">660 White Plains Road</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tarrytown, New York 10591</P></TD>
    <TD STYLE="padding: 0; width: 49%; text-indent: 0">&nbsp;</TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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    <TD STYLE="padding: 0; width: 0.35in; text-indent: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Re:</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Registration Statement on Form S-8-</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Prestige Consumer Healthcare Inc. 2020 Long-Term Incentive Plan</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have acted as counsel
to Prestige Consumer Healthcare Inc., a Delaware corporation (the &ldquo;Company&rdquo;), in connection with the above-referenced
Registration Statement on Form&nbsp;S-8 (the &ldquo;Registration Statement&rdquo;) to be filed on the date hereof by the Company
with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) to register under the Securities Act of 1933, as amended
(the &ldquo;Securities Act&rdquo;), 2,827,210 shares of the Company&rsquo;s common stock, $0.01 par value per share (the &ldquo;Shares&rdquo;),
which may be issued pursuant to the Prestige Consumer Healthcare Inc. 2020 Long-Term Incentive Plan (the &ldquo;Plan&rdquo;).&nbsp;We
are furnishing this opinion letter pursuant to Item 8 of Form&nbsp;S-8 and Item 601(b)(5)&nbsp;of the Commission&rsquo;s Regulation
S-K.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In connection with
our opinion below, we have examined the Amended and Restated Certificate of Incorporation of the Company, as amended, the Amended
and Restated Bylaws of the Company, as amended, records of proceedings of the Board of Directors of the Company deemed by us to
be relevant to this opinion letter, the Plan and the Registration Statement. We also have made such further legal and factual examinations
and investigations as we deemed necessary for purposes of expressing the opinion set forth herein.&nbsp; In our examination, we
have assumed the genuineness of all signatures, the legal capacity of all natural persons, the authenticity of all documents submitted
to us as original documents and the conformity to original documents of all documents submitted to us as certified, conformed,
facsimile, electronic or photostatic copies.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">As to certain factual
matters relevant to this opinion letter, we have relied conclusively upon originals or copies, certified or otherwise identified
to our satisfaction, of such other records, agreements, documents and instruments, including certificates or comparable documents
of officers of the Company and of public officials, as we have deemed appropriate as a basis for the opinion hereinafter set forth.&nbsp;
Except to the extent expressly set forth herein, we have made no independent investigations with regard to matters of fact, and,
accordingly, we do not express any opinion as to matters that might have been disclosed by independent verification.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our opinion set forth
below is limited to the General Corporation Law of the State of Delaware, applicable provisions of the Constitution of the State
of Delaware and reported judicial decisions interpreting such General Corporation Law and Constitution, and we do not express any
opinion herein concerning any other laws.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">This opinion letter
is provided for use solely in connection with the transactions contemplated by the Registration Statement and may not be used,
circulated, quoted or otherwise relied upon for any other purpose without our express written consent.&nbsp; The only opinion rendered
by us consists of those matters set forth in the sixth paragraph hereof, and no opinion may be implied or inferred beyond the opinion
expressly stated.&nbsp; Our opinion expressed herein is as of the date hereof, and we undertake no obligation to advise you of
any changes in applicable law or any other matters that may come to our attention after the date hereof that may affect our opinion
expressed herein.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Based on the foregoing,
it is our opinion that the Shares are duly authorized for issuance, and, when issued by the Company in accordance with the terms
of the Plan, will be validly issued, fully paid and non-assessable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We consent to the filing
of this opinion letter as an exhibit to the Registration Statement and to the use of our name wherever appearing in the Registration
Statement.&nbsp; In giving such consent, we do not thereby admit that we are within the category of persons whose consent is required
under Section&nbsp;7 of the Securities Act or the rules&nbsp;and regulations of the Commission thereunder.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">ALSTON &amp; BIRD LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><BR>
<BR>
</P>

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    <TD STYLE="padding: 0; width: 3%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; padding: 0; width: 25%; text-indent: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Sarah E. Ernst</FONT></TD>
    <TD STYLE="padding: 0; width: 72%; text-indent: 0">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD>
    <TD STYLE="padding: 0; text-indent: 0"><FONT STYLE="font-size: 10pt">Sarah E. Ernst, Partner</FONT></TD>
    <TD STYLE="padding: 0; text-indent: 0">&nbsp;</TD></TR>
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<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>tm2026261d1_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Exhibit 23.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><U>CONSENT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of Prestige Consumer Healthcare, Inc. of our report dated <FONT STYLE="background-color: white">May
8, 2020 </FONT> relating to the financial statements, financial statement schedule and the effectiveness of internal control over
financial reporting, which appears in Prestige Consumer Healthcare, Inc.'s Annual Report on Form 10-K for the year ended March
31, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ PricewaterhouseCoopers LLP</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Stamford, Connecticut</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">August 4, 2020&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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