<SEC-DOCUMENT>0000104894-26-000076.txt : 20260526
<SEC-HEADER>0000104894-26-000076.hdr.sgml : 20260526
<ACCEPTANCE-DATETIME>20260526161517
ACCESSION NUMBER:		0000104894-26-000076
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20260526
DATE AS OF CHANGE:		20260526
EFFECTIVENESS DATE:		20260526

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Elme Communities
		CENTRAL INDEX KEY:			0000104894
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		ORGANIZATION NAME:           	05 Real Estate & Construction
		EIN:				530261100
		STATE OF INCORPORATION:			MD
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-68016
		FILM NUMBER:		261019985

	BUSINESS ADDRESS:	
		STREET 1:		7550 WISCONSIN AVENUE
		STREET 2:		SUITE 900
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20814
		BUSINESS PHONE:		2027743200

	MAIL ADDRESS:	
		STREET 1:		7550 WISCONSIN AVENUE
		STREET 2:		SUITE 900
		CITY:			BETHESDA
		STATE:			MD
		ZIP:			20814

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WASHINGTON REAL ESTATE INVESTMENT TRUST
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>elme-posteffectiveamendmen.htm
<DESCRIPTION>S-8 POS
<TEXT>
<html><head>
<!-- Document created using Wdesk -->
<!-- Copyright 2026 Workiva -->
<title>Document</title></head><body><div id="i430fec297613486781924f93bdc41d53_1"></div><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:700;line-height:120%">As filed with the Securities and Exchange Commission on May 26, 2026</font></div><div><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:97.275%"><tr><td style="width:1.0%"></td><td style="width:33.331%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:33.166%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:30.203%"></td><td style="width:0.1%"></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="border-bottom:0.5pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-279832</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-211418</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-145327</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-68016</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-48882</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 333-48081</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Registration No. 033-63671</font></div></td></tr></table></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:14pt;font-weight:700;line-height:120%">UNITED STATES</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:14pt;font-weight:700;line-height:120%">SECURITIES AND EXCHANGE COMMISSION</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">WASHINGTON, D.C. 20549</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">_________________________________</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Post-Effective Amendment No. 1 to&#58;</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-279832</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-211418</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-145327</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-68016</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-48882</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 333-48081</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Post-Effective Amendment No. 2 to&#58;</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">Form S-8 Registration Statement No. 033-63671</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:14pt;font-weight:700;line-height:120%">FORM S-8</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:14pt;font-weight:700;line-height:120%">REGISTRATION STATEMENT</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">UNDER</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-style:italic;font-weight:700;line-height:120%">THE SECURITIES ACT OF 1933</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">_________________________________</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:18pt;font-weight:700;line-height:120%">Elme Communities</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:120%">(formerly known as Washington Real Estate Investment Trust) </font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">(Exact Name of Registrant as Specified in Its Charter)</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">_________________________________</font></div><div style="text-align:center"><table style="border-collapse:collapse;display:inline-table;margin-bottom:5pt;vertical-align:text-bottom;width:64.903%"><tr><td style="width:1.0%"></td><td style="width:56.183%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:2.109%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:38.408%"></td><td style="width:0.1%"></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="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">MARYLAND</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">53-0261100</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-right:-1.31pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:7.5pt;font-weight:700;line-height:120%">(State or other jurisdiction<br>of incorporation or organization)</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="padding-right:-1.31pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:7.5pt;font-weight:700;line-height:120%">(I.R.S. Employer</font></div><div style="margin-bottom:0.75pt;padding-right:-1.31pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:7.5pt;font-weight:700;line-height:120%">Identification No.)</font></div></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">7550 WISCONSIN AVE, SUITE 900</font></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:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">BETHESDA, MD</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:10pt;font-weight:700;line-height:100%">20814</font></td></tr><tr><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:7.5pt;font-weight:700;line-height:100%">(Address of Principal Executive Offices)</font></td><td colspan="3" style="padding:0 1pt"></td><td colspan="3" style="padding:2px 1pt;text-align:center;vertical-align:top"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:7.5pt;font-weight:700;line-height:100%">(Zip Code)</font></td></tr></table></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">Elme Communities 2016 Omnibus Incentive Plan (as amended and restated effective as of May 30, 2024)</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">Washington Real Estate Investment Trust 2016 Omnibus Incentive Plan</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">2007 Omnibus Long-Term Incentive Plan</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">2001 Stock Option Plan</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">1991 Incentive Stock Option Plan</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">Washington Real Estate Investment Trust Share Grant Plan and Washington Real Estate Investment Trust Stock Option Plan for Trustees</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">Nonqualified Stock Option Agreement dated June 27, 1990</font></div><div style="text-align:center"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%"> </font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">Nonqualified Stock Option Agreement dated December 14, 1994</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">(Full Title of the Plan)</font></div><div style="text-align:center"><font><br></font></div><div style="margin-top:12pt;text-align:center"><font><br></font></div><div style="margin-top:12pt;text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">W. DREW HAMMOND</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">7550 WISCONSIN AVE</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">SUITE 900</font></div><div style="text-align:center"><font style="background-color:#ffffff;color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">BETHESDA, MD 20814</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">(Name and address of agent for service) </font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">(202) 774-3200 </font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">(Telephone number, including area code, of agent for service) </font></div><div style="text-align:center"><font><br></font></div><div style="margin-top:9pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">The Commission is requested to send copies of all communications to&#58; </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:32.340%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.180%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.180%"></td><td style="width:0.1%"></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:middle"><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">PAUL D. MANCA, ESQ.</font></div><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">ELIZABETH L. BANKS, ESQ.</font></div><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">HOGAN LOVELLS US LLP</font></div><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">555 THIRTEENTH STREET, NW</font></div><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">WASHINGTON, D.C. 20004</font></div><div style="padding-right:-1.38pt;text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:700;line-height:120%">(202)&#160;637-5821&#160;</font></div></td></tr></table></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%">_______________________</font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:9pt;font-weight:400;line-height:120%">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><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:14.186%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.186%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:14.186%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:17.052%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:16.893%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:16.897%"></td><td style="width:0.1%"></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><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="padding-right:-1.38pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">Large accelerated filer </font><font style="color:#000000;font-family:'MS Gothic',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#9746;</font></div><div style="padding-right:-1.38pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">Non-accelerated filer</font><font style="color:#000000;font-family:'Arial',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#160;</font><font style="color:#000000;font-family:'MS Gothic',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#9744;</font></div></td><td colspan="9" style="padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">Accelerated filer </font><font style="color:#000000;font-family:'MS Gothic',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#9744;</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">Smaller reporting company </font><font style="color:#000000;font-family:'MS Gothic',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#9744;</font></div><div style="padding-right:-1.38pt;text-align:right"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">Emerging growth company </font><font style="color:#000000;font-family:'MS Gothic',sans-serif;font-size:8pt;font-weight:400;line-height:120%">&#9744;</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:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.233%"></td><td style="width:0.1%"></td><td style="width:1.0%"></td><td style="width:32.234%"></td><td style="width:0.1%"></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="border-bottom:1.5pt solid #000000;padding:2px 1pt;text-align:left;vertical-align:top"><div style="padding-right:-1.38pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:8pt;font-weight:400;line-height:120%">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></td></tr></table></div><div><font><br></font></div><div><font><br></font></div><div style="margin-bottom:12pt;text-align:center"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%"> </font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="margin-bottom:12pt;text-align:center"><font><br></font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">EXPLANATORY NOTE&#58;</font></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">DEREGISTRATION OF SECURITIES</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">The offerings contemplated by these Registration Statements on Form S-8 (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">Registration Statements</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8221;) are being terminated in connection with the Plan of Sale and Liquidation of Elme Communities (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">Company</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8221;) approved by the shareholders of the Company on October 30, 2025. Pursuant to the undertakings contained in Part II of each of the Registration Statements, the Company is removing from registration, by means of post-effective amendment to each of the Registration Statements (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">Post-Effective Amendment</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8221;), any common shares of beneficial interest, par value $0.01 per share, registered under the following Registration Statements which remain unsold at the termination of the offerings&#58; </font></div><div style="text-align:justify"><font><br></font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-279832), filed with the Securities and Exchange Commission (the &#8220;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">SEC</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8221;) on May 30, 2024, registering 2,900,000 additional common shares of beneficial interest, par value $0.01 (&#8220;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">Shares</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8221;) authorized for issuance under the Elme Communities 2016 Omnibus Incentive Plan (as amended and restated effective as of May 30, 2024). </font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-211418), filed with the SEC on May 17, 2016, registering of 2,400,000 Shares authorized for issuance under the Washington Real Estate Investment Trust 2016 Omnibus Incentive Plan.</font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-145327), filed with the SEC on August 10, 2007, registering 2,000,000 Shares authorized for issuance under the 2007 Omnibus Long-Term Incentive Plan.</font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-68016), filed with the SEC on August 21, 2001 registering 1,750,000 Shares authorized for issuance under the 2001 Stock Option Plan.</font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-48882), filed with the SEC on October 30, 2000, registering 280,000 additional authorized for issuance under the 1991 Incentive Stock Option Plan.</font></div><div style="padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 333-48081), filed with the SEC on March 17, 1998, registering 1,715,241.50 Shares authorized for issuance under the Washington Real Estate Investment Trust Share Grant Plan and Washington Real Estate Investment Trust Stock Option Plan for Trustees.</font></div><div style="margin-bottom:12pt;padding-left:36pt;text-align:justify;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">&#8226;</font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;padding-left:14.15pt">Registration Statement on Form S-8 (No. 033-63671), filed with the SEC on October 25, 1995 as amended by that certain post effective amendment No.1 filed with the SEC on July 12, 1996, registering 1,226,335 Shares authorized for issuance under the 1991 Incentive Stock Option Plan, 60,000 Shares authorized for issuance under the Nonqualified Stock Option Agreement dated June 27, 1990 and 9,091 Shares authorized for issuance under the Nonqualified Stock Option Agreement dated December 14, 1994.</font></div><div style="margin-bottom:12pt"><font><br></font></div><div style="margin-bottom:12pt"><font><br></font></div><div style="margin-bottom:12pt"><font><br></font></div><div style="text-align:center"><font><br></font></div><div style="text-align:center"><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%"> </font></div></div></div><hr style="page-break-after:always"><div style="min-height:72pt;width:100%"><div><font><br></font></div></div><div style="text-align:center"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">SIGNATURES</font></div><div style="text-align:center"><font><br></font></div><div style="text-align:justify"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">Pursuant to the requirements of the Securities Act of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Post-Effective Amendment to the Registration Statements to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Bethesda, State of Maryland, on May 26, 2026.</font></div><div style="text-align:justify"><font><br></font></div><div style="text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">    </font></div><div style="padding-left:229.5pt;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:700;line-height:120%">  &#160;&#160;&#160;&#160;ELME COMMUNITIES</font></div><div style="padding-left:229.5pt;text-indent:-18pt"><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">       By&#58; </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%;text-decoration:underline">&#47;s&#47; Paul T. McDermott </font><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%"><br>Name&#58; Paul T. McDermott <br>Title&#58; President and Chief Executive Officer</font></div><div style="padding-left:229.5pt;text-indent:-18pt"><font><br></font></div><div style="padding-left:229.5pt;text-indent:-18pt"><font><br></font></div><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:11pt;font-weight:400;line-height:120%">No other person is required to sign this Post-Effective Amendment in reliance upon Rule 478 under the Securities Act of 1933, as amended.</font></div><div><font><br></font></div><div><font><br></font></div><div style="height:72pt;position:relative;width:100%"><div style="bottom:0;position:absolute;width:100%"><div><font style="color:#000000;font-family:'Times New Roman',serif;font-size:12pt;font-weight:400;line-height:120%"> </font></div></div></div></body></html>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
