<SEC-DOCUMENT>0001104659-21-006459.txt : 20210122
<SEC-HEADER>0001104659-21-006459.hdr.sgml : 20210122
<ACCEPTANCE-DATETIME>20210122064847
ACCESSION NUMBER:		0001104659-21-006459
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20210122
DATE AS OF CHANGE:		20210122
EFFECTIVENESS DATE:		20210122

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MYT Netherlands Parent B.V.
		CENTRAL INDEX KEY:			0001831907
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			P7
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-252319
		FILM NUMBER:		21543728

	BUSINESS ADDRESS:	
		STREET 1:		EINSTEINRING 9
		CITY:			ASCHHEIM/MUNICH
		STATE:			2M
		ZIP:			85609
		BUSINESS PHONE:		49 89 127695-148

	MAIL ADDRESS:	
		STREET 1:		EINSTEINRING 9
		CITY:			ASCHHEIM/MUNICH
		STATE:			2M
		ZIP:			85609
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8
<SEQUENCE>1
<FILENAME>tm2035491d13_s8.htm
<DESCRIPTION>FORM S-8
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><B>As filed with the Securities and Exchange Commission
on January 22, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 9.85pt 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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>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<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</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"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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"><FONT STYLE="font-size: 14pt"><B>MYT
                                         NETHERLANDS PARENT B.V.</B></FONT><BR>
                                         (Exact Name of Registrant as Specified in its Charter)</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>Not Applicable</B><BR>
(Translation of Registrant&rsquo;s Name into English)</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"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 32%; padding-bottom: 1pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>The Netherlands</B><BR>
    (State or other jurisdiction of<BR>
    incorporation or organization)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 31%; padding-bottom: 1pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>5961</B><BR>
    (Primary Standard Industrial<BR>
    Classification Code Number)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 31%; padding-bottom: 1pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Not Applicable</B><BR>
    (I.R.S. Employer<BR>
    Identification No.)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
</TABLE>
<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>Einsteinring 9<BR>
85609 Aschheim/Munich<BR>
Germany<BR>
+49 89 127695-614<BR>
</B>(Address, including zip code, and telephone number, including area code, of registrant&rsquo;s principal executive offices)</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>MYT Netherlands Parent B.V. 2020 Omnibus
Incentive Compensation Plan<BR>
</B>(Full title of the plan)</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>Cogency Global Inc.<BR>
122 East 42nd Street, 18th Floor<BR>
New York, NY 10168<BR>
(800) 221-0102<BR>
</B>(Name, address, including zip code, and telephone number, including area code, of agent for service)</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"></P>

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

<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">Copies
                                         of all communications, including communications sent to agent for service, should be
                                         sent to:</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="width: 49%; padding-bottom: 1pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Christopher
    M. Bartoli<BR>
    Roger W. Bivans<BR>
    Baker &amp; McKenzie LLP<BR>
    300 E Randolph St<BR>
    Chicago, Illinois 60601<BR>
    (312) 861-8000</B></FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 49%; padding-bottom: 1pt; font-size: 10pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Christoph
    Wolf<BR>
    Baker &amp; McKenzie<BR>
    Partnerschaft von<BR>
    Rechtsanw&auml;lten und<BR>
    Steuerberatern mbB<BR>
    Bethmannstrasse 50-54<BR>
    60311 Frankfurt am Main<BR>
    Germany<BR>
    + 49 69 2 99 08 245</B></FONT></TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.9pt 0pt 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Indicate by check mark whether the Registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of &ldquo;large accelerated
filer,&rdquo; &ldquo;accelerated filer&rdquo; and &ldquo;smaller reporting company&rdquo; in Rule 12b-2 of the Exchange Act. (Check
one):</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.9pt 0pt 6pt">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: left">Large accelerated filer <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 49%; font: 10pt Times New Roman, Times, Serif; text-align: left">Accelerated filer <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD>&nbsp;</TD>
    <TD STYLE="text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Non-accelerated filer <FONT STYLE="font-family: Wingdings">&#120;</FONT></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">Smaller reporting company <FONT STYLE="font-family: Wingdings">&#168;</FONT></TD></TR>
</TABLE>


<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0.15pt 0pt 0.3pt; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0.15pt 0pt 0.3pt; text-align: center">CALCULATION OF REGISTRATION
FEE</P>

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

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

<!-- Field: Rule-Page --><DIV STYLE="margin: 3pt auto; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
<TR>
    <TD STYLE="padding: 2pt; border: Black 1pt solid; width: 36%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Title
    of each class of Securities to<BR>
    be registered<SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding: 2pt; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 14%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Amount
    to<BR>
    be <BR>
    registered<SUP>(2)</SUP></B></FONT></TD>
    <TD STYLE="padding: 2pt; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 17%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Proposed
    <BR>
    maximum <BR>
    aggregate price<BR>
    per share<SUP>(3)</SUP></B></FONT></TD>
    <TD STYLE="padding: 2pt; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 18%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Proposed
    <BR>
    maximum <BR>
    aggregate<BR>
    offering price<SUP>(3)</SUP></B></FONT></TD>
    <TD STYLE="padding: 2pt; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; width: 15%; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Amount
    of <BR>
    registration <BR>
    fee</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding: 2pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">Ordinary
    Shares, nominal value &euro;0.000015 per share*</FONT></TD>
    <TD STYLE="text-align: center; padding: 2pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">9,932,227</FONT></TD>
    <TD STYLE="padding: 2pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$26.00</FONT></TD>
    <TD STYLE="padding: 2pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; font-size: 10pt"><FONT STYLE="font-size: 10pt">$258,237,902</FONT></TD>
    <TD STYLE="padding: 2pt; border-right: Black 1pt solid; border-bottom: Black 1pt solid; text-align: center; font-size: 10pt">$28,174</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">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The ordinary
shares registered hereby may be represented by the Registrant&rsquo;s American Depositary Shares (&ldquo;<U>ADSs</U>&rdquo;),
each of which currently represents one ordinary share. ADSs issuable upon deposit of the ordinary shares registered hereby have
been registered under a separate registration statement on Form F-6 (Registration No.&nbsp;333-252029)</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
Registration Statement also shall be deemed to cover an indeterminate number of additional ordinary shares which may be offered
and issued pursuant to the MYT Netherlands Parent B,V. 2020 Omnibus Incentive Compensation Plan to prevent dilution resulting
from stock splits, stock dividends or similar transactions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;For purposes of computing
the registration fee only. Pursuant to Rule 457(h) of the Securities Act, the Proposed Maximum Offering Price Per Share is based
upon the initial public offering price of the ordinary shares ($26.00 per share).</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>

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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<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 1pt 0pt 0; text-align: center"><B>PART I</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 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 1pt 0pt 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 179.3pt 0pt 0"><B>ITEM 1. PLAN INFORMATION.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 179.3pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-indent: 0.5in">The information specified in Item&nbsp;1
and Item&nbsp;2 of Part I of Form S-8 is omitted from this Registration Statement in accordance with the provisions of Rule 428
under the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), and the introductory note to Part I of
Form S-8. The documents containing the information specified in Part I of Form S-8 will be delivered to the participants in the
MYT Netherlands Parent B.V. 2020 Omnibus Incentive Compensation Plan (the &ldquo;<U>Plan</U>&rdquo;) covered by this Registration
Statement as specified by Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0"><B>ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN
ANNUAL INFORMATION.*</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 1pt 0pt 0; text-indent: 0.5in">As noted above, the documents containing
the information specified in Part I of this Registration Statement will be sent or given to participants in the Plan as specified
under Rule 428(b)(1) under the Securities Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0; text-align: justify; text-indent: 0in">&nbsp;</P>

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

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

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

<P STYLE="font: bold 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"><B>ITEM 3. INCORPORATION OF DOCUMENTS BY REFERENCE.</B></P>

<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-indent: 0.5in">The following documents, which the Registrant
previously filed with, or furnished to, the Securities and Exchange Commission (the &ldquo;<U>Commission</U>&rdquo;) pursuant
to the Securities Exchange Act of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;), are incorporated by reference herein
and shall be deemed to be a part hereof:</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-indent: 0.5in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><A HREF="https://www.sec.gov/Archives/edgar/data/1831907/000110465921006403/tm2035491-22_424b4.htm">The Registrant&rsquo;s prospectus filed with the Commission on January 21, 2021 including all amendments and exhibits thereto, pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form F-1 (File No.&nbsp;333-251765) (the &ldquo;<U>F-1 Registration Statement</U>&rdquo;);.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(b)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT><A HREF="http://www.sec.gov/Archives/edgar/data/1831907/000110465921003261/tm2035491d8_8a12b.htm" STYLE="-sec-extract: exhibit">The description of the Registrant&rsquo;s ordinary shares ADSs contained in the Registrant&rsquo;s registration statement on Form 8-A filed with the Commission on January 12, 2021 (File No.&nbsp;001-39880), together with any amendment thereto filed with the Commission for the purpose of updating such description.</A></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All reports and other documents filed by
the Registrant with the Commission pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date hereof and
prior to the filing of a post-effective amendment which indicates that all securities offered pursuant to this Registration Statement
have been sold or which deregisters all securities then remaining unsold, and any Form 6-K submitted during such period (or portion
thereof) that is identified in such form as being incorporated by reference into this Registration Statement, shall be deemed
to be incorporated by reference herein and to be a part hereof from the date of filing of such documents or reports.</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-indent: 0.5in">Any statement contained herein or in a
document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes
of this Registration Statement to the extent that a statement contained in any subsequently filed document which also is or is
deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded
shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 4. DESCRIPTION OF SECURITIES.</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-indent: 0.5in">Not applicable.</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>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.55pt 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.55pt 0pt 0; text-indent: 0.5in">Not applicable.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS.</P>

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



<P STYLE="margin-bottom: 0; text-indent: 0.5in">Pursuant to the indemnification provisions in the Company&rsquo;s articles of association, we will
indemnify members of our management and supervisory boards to the fullest extent permitted by law against all liability and loss
suffered and expenses (including attorneys&rsquo; fees) reasonably incurred by such person.</P>

<P STYLE="margin-bottom: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="margin-bottom: 0; text-indent: 0.5in">There shall be no entitlement to indemnification or reimbursement if and to the extent such person</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0; text-indent: 0.5in">(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;shall
have been adjudged to be liable for gross negligence or willful misconduct in the performance of his or her duty to the company,
unless and only to the extent that the court, or, in the case of arbitration, the arbitrator, having appropriate jurisdiction
shall determine upon application that, despite the adjudication of liability but in view of all the circumstances of the case,
such person is fairly and reasonably entitled to indemnification against such expenses which the court, or, in the case of arbitration,
the arbitrator, having appropriate jurisdiction shall deem proper; or</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(ii) has been covered for the costs or
financial loss by an insurance and the insurer has paid out, without reservation, the costs or financial loss.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-weight: normal">If and
to the extent that it has been established by a Dutch court or, in the event of arbitration, an arbitrator in a final and conclusive
decision that the person concerned is not entitled to reimbursement as referred to above, he or she shall immediately repay the
amount reimbursed by the company.</FONT></P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED.</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-indent: 0.5in">Not applicable.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 8. EXHIBITS.</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-indent: 0.5in">The following exhibits are filed with or
incorporated by reference into this Registration Statement (numbering corresponds to Exhibit Table in Item 601 of Regulation S-K)</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"><B>&nbsp;</B></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: top; white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Exhibit
    No.</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Description</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; width: 8%; font-size: 10pt; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex3-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 90%; font-size: 10pt; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex3-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Articles of Association of the
    Registrant (incorporated herein by reference to Exhibit 3.1 to the Registration Statement on Form F-1 (File No. 333-251765)
    filed on January 12, 2021)</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex10-1.htm" STYLE="-sec-extract: exhibit">4.2</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex10-1.htm" STYLE="-sec-extract: exhibit"> MYT Netherlands Parent B.V. 2020 Omnibus Incentive Compensation Plan (incorporated herein by reference to Exhibit 10.1 to the Registration
Statement on Form F-1 (File No. 333-251765) filed on January 12, 2021).</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion of Baker &amp; McKenzie Amsterdam N.V., Dutch corporate counsel of the
    Registrant, as to the validity of the ordinary shares</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex23-1.htm">23.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex23-1.htm">KPMG AG Wirtschaftspr&uuml;fungsgesellschaft, independent registered public
    accounting firm</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">23.2*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">Baker &amp; McKenzie Amsterdam N.V.,
    Dutch corporate counsel of the Registrant, (included in Exhibit 5.1)</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="#x_001">24.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="#x_001">Power of Attorney (included on the signature pages to this Registration Statement)</A></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">* Filed herewith.</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0">ITEM 9. UNDERTAKINGS.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0in">(a)<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
</FONT>The undersigned Registrant hereby undertakes:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">(1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(i) to include any prospectus
required by Section 10(a)(3) of the Securities Act&#894;</P>

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

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

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0.5in">(ii) to reflect in the prospectus
any facts or events arising after the effective date of this Registration Statement (or the most recent post- effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this Registration
Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value
of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated
maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the
aggregate, the changes in volume and price represent no more than a 20% change in the maximum aggregate offering price set forth
in the &ldquo;Calculation of Registration Fee&rdquo; table in this Registration Statement&#894; and</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 8.4pt 0pt 0.5in; text-indent: 0.5in">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in this Registration Statement or any material change
to such information in this Registration Statement&#894;</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-indent: 0.5in"><U>provided</U>, <U>however</U>, that:
paragraphs (a)(1)(i) and (a)(1)(ii) above do not apply if 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 Registrant pursuant to Section 13
or Section 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-size: 10pt">(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.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 6.5pt 0pt 0; text-indent: 0in">(b) &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 Registrant&rsquo;s annual report pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing
of the employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Exchange Act) that is incorporated by reference
in this 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 6.5pt 0pt 0; text-indent: 0in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10.25pt 0pt 0; text-indent: 0in">(c)&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 Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable.
In the event that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred
or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding)
is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant
will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will
be governed by the final adjudication of such issue.</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>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 123.95pt 0pt 123.6pt; text-align: center"><A NAME="x_001"></A>SIGNATURES</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 123.95pt 0pt 123.6pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.8pt 0pt 0">Pursuant to the requirements of the Securities Act
of 1933, as amended, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in&numsp;Munich, Germany on January 22, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&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>&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>MYT Netherlands Parent B.V.</B></FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD COLSPAN="3">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid"><FONT>/s/</FONT> <FONT STYLE="font-size: 10pt">Martin Beer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 3%">&nbsp;</TD>
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD STYLE="width: 42%"><FONT STYLE="font-size: 10pt">Martin Beer</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 123.9pt 0pt 123.6pt; text-align: center">POWER OF ATTORNEY</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 123.9pt 0pt 123.6pt; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 30.55pt 0pt 0; text-indent: 0.5in">KNOW ALL PERSONS BY THESE PRESENTS,
that each person whose signature appears below hereby constitutes and appoints Michael Kliger and Dr. Martin Beer and each of them, individually, as his or her true and lawful attorneys
in fact and agents, 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, in connection with this Registration Statement, including to sign in the name and on behalf of the
undersigned, this Registration Statement and any and all amendments thereto, including post effective amendments and registrations
filed pursuant to Rule 462 under the Securities Act of 1933, as amended, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the U.S. Securities and Exchange Commission, granting unto such attorneys in fact
and agents 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 to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that
said attorneys in fact and agents, or his substitute, may lawfully do or cause to be done by virtue hereof.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 30.55pt 0pt 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 30.55pt 0pt 0; text-indent: 0.5in">Pursuant to the requirements
of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons on January 22,
2021 in the capacities indicated:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.3pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; width: 50%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B></FONT></TD>
<TD STYLE="padding-bottom: 1pt; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="border-bottom: Black 1pt solid; vertical-align: middle; width: 49%; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="text-align: left; padding-top: 3pt; padding-bottom: 3pt; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/ Michael
Kliger</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="text-align: left; padding-top: 3pt; padding-bottom: 3pt; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer and Management Board Member<BR> (principal executive officer)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michael
Kliger</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="text-align: left; padding-top: 3pt; padding-bottom: 3pt; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Dr.&nbsp;Martin
Beer</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="text-align: left; padding-top: 3pt; padding-bottom: 3pt; vertical-align: middle"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Financial Officer and Management Board Member<BR> (principal financial officer and principal accounting officer)</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.&nbsp;Martin
Beer</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/ Dennis Gies</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center">Dennis Gies</TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/ David B. Kaplan</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center">David B. Kaplan</TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Marjorie
Lao</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marjorie
Lao</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Cesare
Ruggiero</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cesare
Ruggiero</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Susan
Gail Saideman</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Susan
Gail Saideman</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Michaela
Tod</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Michaela
Tod</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="border-bottom: Black 1pt solid; padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;/s/</FONT> <FONT STYLE="font: 10pt Times New Roman, Times, Serif">Sascha
Zahnd</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
<TD ROWSPAN="2" STYLE="vertical-align: middle; padding-top: 3pt; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Member
of the Supervisory Board</FONT></TD></TR>
<TR STYLE="vertical-align: bottom">
<TD STYLE="padding-top: 3pt; padding-left: 0.75pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sascha
Zahnd</FONT></TD>
<TD STYLE="padding-top: 3pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 35.3pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0.15pt 0pt 0.25pt; text-align: center">SIGNATURE OF AUTHORIZED
REPRESENTATIVE IN THE UNITED STATES</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 25.8pt 0pt 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25pt">Pursuant to the requirements
of the Securities Act of 1933, as amended, the undersigned, the duly authorized representative in the United States of MYT Netherlands
Parent B.V. has signed this Registration Statement on January 22, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25pt">&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%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 3%; font-size: 10pt"><FONT STYLE="font-size: 10pt">By:&nbsp;&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; width: 47%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/
                                         Colleen A. De Vries</P></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Name: Colleen A. De Vries</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Title: Sr. Vice President of Cogency Global, Inc. </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: justify"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1pt; text-align: center">EXHIBIT INDEX</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; white-space: nowrap; border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Exhibit
    No.</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">Description</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; width: 8%; font-size: 10pt; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex3-1.htm" STYLE="-sec-extract: exhibit">4.1</A></TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 90%; font-size: 10pt; text-align: left"><A HREF="http://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex3-1.htm" STYLE="-sec-extract: exhibit">Amended and Restated Articles of Association of the
    Registrant (incorporated herein by reference to Exhibit 3.1 to the Registration Statement on Form F-1 (File No. 333-251765)
    filed on January 12, 2021)</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex10-1.htm" STYLE="-sec-extract: exhibit">4.2</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="https://www.sec.gov/Archives/edgar/data/1831907/000110465921003254/tm2035491d7_ex10-1.htm" STYLE="-sec-extract: exhibit"> MYT Netherlands Parent B.V. 2020 Omnibus Incentive Compensation Plan (incorporated herein by reference to Exhibit 10.1 to the Registration
Statement on Form F-1 (File No. 333-251765) filed on January 12, 2021).</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">5.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">Opinion of Baker &amp; McKenzie Amsterdam N.V., Dutch corporate counsel of the
    Registrant, as to the validity of the ordinary shares</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex23-1.htm">23.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex23-1.htm">KPMG AG Wirtschaftspr&uuml;fungsgesellschaft, independent registered public
    accounting firm</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">23.2*</A></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021; text-align: left"><A HREF="tm2035491d13_ex5-1.htm" STYLE="-sec-extract: exhibit">Baker &amp; McKenzie Amsterdam N.V.,
    Dutch corporate counsel of the Registrant, (included in Exhibit 5.1)</A></TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #242021; text-align: left">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="vertical-align: top; font-size: 10pt; text-align: left"><A HREF="#x_001">24.1*</A></TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left"><A HREF="#x_001">Power of Attorney (included on the signature pages to this Registration Statement)</A></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">* Filed herewith.</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>

<!-- Field: Page; Sequence: 1; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2035491d13_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

<P STYLE="text-align: right; margin: 0"><B>Exhibit 5.1</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font-family: Times New Roman, Times, Serif; width: 80%"><FONT STYLE="font-family: Times New Roman, Times, Serif"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; font-family: Times New Roman, Times, Serif; text-align: left; width: 20%"><P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Baker
                                         &amp; McKenzie Amsterdam N.V.</B></FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Attorneys
        at law, Tax advisors<BR>
        and Civil-law notaries<BR>
        <BR>
        P.O. Box 2720<BR>
        1000 CS Amsterdam<BR>
        The Netherlands</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Tel:
+31 20 551 7555<BR>
<U>www.bakermckenzie.nl</U></FONT></P></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="white-space: nowrap; text-align: left; width: 1.25in"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>Asia</B></P>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Europe
</B></FONT><B>&amp;</B></P>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt"><B>North &amp; South</B></P>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0pt; margin-bottom: 0pt">Tijuana<BR>
Toronto <BR>
Valencia<BR>
 Washington, DC <BR>
<BR>
*Associated Firm</P></TD><TD STYLE="width: 0.25in; text-align: left">&nbsp;</TD><TD STYLE="text-align: justify"><P STYLE="margin-top: 0; margin-bottom: 0">To the Company (as defined below)</P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">21 January 2021</P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0"><B>Re:
                                         MYT Netherlands Parent B.V. &ndash; Exhibit 5.1 - Form S-8</B></P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                                                                                                          <P STYLE="margin-top: 0; margin-bottom: 0">Dear Addressees,</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B>I.
                                         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Introduction</B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">We have acted as Dutch legal counsel (<I>advocaten</I>) to Mytheresa.com GmbH in respect of MYT Netherlands Parent B.V., a private company with limited liability (<I>besloten vennootschap met beperkte aansprakelijkheid</I>) incorporated under the laws of The Netherlands, having its corporate seat (<I>statutaire zetel</I>) at Amsterdam, The Netherlands, its registered office at Einsteinring 9, 85609 Aschheim, Federal Republic of Germany, and registered with the trade register of the Chamber of Commerce (&quot;<B>Chamber of Commerce</B>&quot;, <I>Kamer van Koophandel</I>) under number 74988441 (&quot;<B>Company</B>&quot;) in connection with a registration statement on Form&nbsp;S-8&nbsp;under the Securities Act of 1933, as amended (the &quot;<B>Act</B>&quot;), filed with the Securities and Exchange Commission (the &quot;<B>SEC</B>&quot;) on 28 December 2020 (Registration&nbsp;No.&nbsp;333-251765)&nbsp;(as amended, the &quot;<B>Registration Statement</B>&quot;). This opinion letter is issued in connection with (i) the issuance of a certain number of newly issued shares, being issued on or about 20 January 2021, by the Company (the &quot;<B>First Issuance of Shares</B>&quot;) to The Bank of New York Mellon, a New York banking corporation, as depositary (the &quot;<B>Depositary</B>&quot;) under the deposit agreement entered into on or about the date of the First Deed of Issue (the &quot;<B>Deposit Agreement</B>&quot;) among the Company, the Depositary and all owners and holders of American Depositary Shares issued thereunder and (ii) such future issuances of certain numbers of shares (the &quot;<B>Future Issuances of Shares</B>&quot; and together with the First Issuance of Shares collectively referred to as &quot;<B>Share Issuances</B>&quot;) issued by the Company to the Depositary under the Deposit Agreement. The Share Issuances are made or shall be made (as the case may be) in connection with the 2020 Omnibus Incentive Compensation Plan of the Company (as defined below). This opinion letter is rendered to you to be filed with the SEC as an exhibit to the Registration Statement.</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B>II.
                                         &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Documents</B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B>&nbsp;</B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">Baker
                                         &amp; McKenzie Amsterdam N.V. has its registered office in Amsterdam, The Netherlands,
                                         and is registered with the Trade Register under number 34208804.</P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0">Baker
 &amp; McKenzie Amsterdam N.V. is a member of Baker &amp; McKenzie International, a Swiss Verein. &nbsp;</P></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"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<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"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</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 0pt 1.5in; text-align: justify">For the purposes of this opinion letter,
we have examined, and relied solely upon, originals or electronic copies of the documents as listed below, but not any documents
or agreements cross-referred to in any such document (&quot;<B>Documents</B>&quot;):</P>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">a)</TD><TD STYLE="text-align: justify">the form of Deposit Agreement;</TD></TR>                                                                                                                                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">b)</TD><TD STYLE="text-align: justify">the Registration Statement;</TD></TR>                                                                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">c)</TD><TD STYLE="text-align: justify">the draft notarial deed of issue (<I>akte van uitgifte</I>), to be executed on or about 20 January
2021, in connection with the First Issuance of Shares, each share with a nominal value of fifteen ten-thousandth eurocent (EUR&nbsp;0.000015),
to be granted under the 2020 Omnibus Incentive Compensation Plan, prepared by us with reference 20190265/08/KTA/WIT (&quot;<B>First
Deed of Issue</B>&quot;);</TD></TR>                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">d)</TD><TD STYLE="text-align: justify">the draft template notarial deed of issue of shares in connection with the Future Issuances of
Shares, each share with a nominal value of fifteen ten-thousandth eurocent (EUR&nbsp;0.000015), to be granted under the 2020 Omnibus
Incentive Compensation Plan, prepared by us with reference 20190265/10/KTA/WIT (&quot;<B>Future Deed of Issue</B>&quot;);</TD></TR>                                                                                                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">e)</TD><TD STYLE="text-align: justify">a scanned copy, received by email, of the executed written resolutions of the board of managing
directors (<I>bestuur</I>) of the Company, dated January 5, 2020, <I>inter alia</I>, approving and adopting the 2020 Omnibus Incentive
Compensation Plan (the &quot;<B>2020 Omnibus Incentive Compensation Plan</B>&quot;) as included as schedule thereto (&quot;<B>Board
Resolution</B>&quot;);</TD></TR>                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">f)</TD><TD STYLE="text-align: justify">a scanned copy, received by email, of the executed written resolutions of the general meeting (<I>algemene
vergadering</I>) of the Company, dated 17 December 2020, <I>inter alia</I>, approving the 2020 Omnibus Incentive Compensation Plan;</TD></TR>                                                                                                                                             <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">g)</TD><TD STYLE="text-align: justify">a scanned copy, received by email, of the executed written resolutions of the board of supervisory
directors (<I>raad van commissarissen</I>) of the Company, dated 8 January 2021, <I>inter alia</I>, approving and adopting the
2020 Omnibus Incentive Compensation Plan;</TD></TR>                                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">h)</TD><TD STYLE="text-align: justify">a scanned copy, received by email, of the executed written resolutions of the board of managing
directors of the Company, to be dated on or about 20 January 2021, <I>inter alia</I>, granting the right to subscribe for the First
Issuance of Shares and the Future Issuances of Shares;</TD></TR>                                                                <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">i)</TD><TD STYLE="text-align: justify">a certified online excerpt (<I>uittreksel</I>), dated 20 January 2021, from the trade register
of the Chamber of Commerce regarding the registration of the Company with the Chamber of Commerce under number 74988441 (&quot;<B>Company
Excerpt</B>&quot;);</TD></TR></TABLE>

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

<P STYLE="margin-top: 0; margin-bottom: 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="margin-top: 0; margin-bottom: 0"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">j)</TD><TD STYLE="text-align: justify">a scanned copy of the deed of incorporation (<I>akte van oprichting</I>) of the Company, dated
31 May 2019;</TD></TR>                      <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">k)</TD><TD STYLE="text-align: justify">a scanned copy of the articles of association (<I>statuten</I>) of the Company, dated 12 January
2021, as deposited with the Chamber of Commerce and which, according to the Company Excerpt, are the articles of association of
the Company, which are in force on the date hereof and which have remained unaltered since that date (&quot;<B>Articles of Association</B>&quot;);</TD></TR>                                                                                                                                                            <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">l)</TD><TD STYLE="text-align: justify">a scanned copy of the deed of amendment of articles of association of the Company, dated the seventeenth
day of September two thousand twenty, pursuant to which the shares in the issued share capital of the Company were converted into
one thousand (1,000) ordinary shares, each with a nominal value of one euro (EUR 1.00);</TD></TR>                                                                                                 <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">m)</TD><TD STYLE="text-align: justify">a scanned copy of the deed of amendment of articles of association of the Company dated the twelfth
day of January two thousand twenty-one, pursuant to which the shares in the issued share capital of the Company were converted
into seventy million one hundred ninety thousand six hundred eighty-seven (70,190,687) ordinary shares, each with a nominal value
of fifteen ten-thousandth eurocent (EUR&nbsp;0.000015); and</TD></TR>                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">n)</TD><TD STYLE="text-align: justify">the 2020 Omnibus Incentive Compensation Plan.</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 0pt 1.5in; text-align: justify">The documents under e) through n) are hereinafter
collectively referred to as &quot;<B>Corporate Documents</B>&quot;. The documents under e) through h) are hereinafter collectively
referred to as &quot;<B>Resolutions</B>&quot;. The shares issued under the First Deed of Issue and each Future Deed of Issue are
hereinafter collectively referred to as &quot;<B>Shares</B>&quot;.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">Words importing the plural include the
singular and <I>vice versa</I>.&#9;</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">Where reference is made to the laws of
The Netherlands or to The Netherlands in a geographical sense, reference is made to the laws as in effect in the part of the Kingdom
of The Netherlands (<I>Koninkrijk der Nederlanden</I>) that is located in Europe (<I>Europese deel van Nederland</I>) and to the
geographical part of the Kingdom of The Netherlands that is located in Europe.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">Except as stated herein, we have not examined
any documents entered into by or affecting the Company or any corporate records of the Company and have not made any other enquiries
concerning the Company.</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"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT=""></P>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in"><B>III.</B></TD><TD STYLE="text-align: justify"><B>Assumptions</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 0pt 1.5in; text-align: justify">In examining and describing the Documents
and in giving the opinions expressed in this opinion letter, we have, to the extent necessary to form the opinions expressed in
this opinion letter, with your permission, assumed the following:</P>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">the genuineness of all signatures on all Documents of the individual purported to have placed that
signature;</TD></TR>                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">the authenticity and completeness of all documents submitted to us as originals and the conformity
to originals of all conformed, copied, faxed or specimen documents and that all documents examined by us as draft or execution
copy conform to the final and executed documents;</TD></TR>                                                           <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">(A) the accuracy and completeness of the Corporate Documents and the factual matters stated, certified
or evidenced thereby, (B) the Resolutions correctly reflect the resolutions recorded therein and shall have been taken or will
have been taken as on the date of this opinion letter, the date of the First Deed of Issue or the date of any Future Deed of Issue
(each a &quot;<B>Relevant Time</B>&quot;), as applicable and (C) that the Resolutions have not been amended, superseded, repealed,
rescinded or annulled, at each Relevant Time;</TD></TR>                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD STYLE="text-align: justify">the Articles of Association are the articles of association as they will be in force at the date
of the First Deed of Issue;</TD></TR>                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(v)</TD><TD STYLE="text-align: justify">the First Deed of Issue and any Future Deed of Issue will have been validly signed and executed
on behalf of the Company;</TD></TR>                                   <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(vi)</TD><TD STYLE="text-align: justify">the respective parties to the Deposit Agreement, the First Deed of Issue and any Future Deed of
Issue will have entered into such documents for <I>bona fide</I> commercial reasons; and</TD></TR>                                                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(vii)</TD><TD STYLE="text-align: justify">each of the assumptions made in this opinion letter will be correct in all aspects on each Relevant
Time by reference to the facts and circumstances then existing.</TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: 0in">We have not investigated
or verified and we do not express an opinion on the accuracy of the facts, representations and warranties as to facts set out in
the Documents, and in any other document on which we have relied in giving this opinion letter and for the purpose of this opinion
letter, we have assumed that such facts are correct.</P>

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

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

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: 0in">We do not express an
opinion on matters of fact, matters of law of any jurisdiction other than The Netherlands, nor on tax, anti-trust law, insider
dealing, data protection, unfair trade practices, market abuse laws, sanctions or international law, including, without limitation,
the laws of the European Union, including Directive 2015/2366/EU of the European Parliament and of the Council of 25 November
2015 on payment services in the internal market and the Directive 2014/59/EU of the European Parliament and of the Council of
15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms (<I>Bank Recovery
and Resolution Directive</I>), except to the extent the laws of the European Union (other than anti-trust and tax law) have direct
force and effect in The Netherlands. No opinion is given on commercial, accounting or non-legal matters or on the ability of the
parties to meet their financial or other obligations under the Documents.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0in">&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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in"><B>IV.</B></TD><TD STYLE="text-align: justify"><B>Opinion</B></TD></TR></TABLE>

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

<P STYLE="text-indent: 0in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">Based on and subject to the foregoing (including
the assumptions made above) and subject to any matters, documents or events not disclosed to us by the parties concerned and having
regard to such legal considerations as we deem relevant and subject to the qualifications listed below, we are of the opinion that:</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-indent: 0in; margin: 0pt 0 0pt 1.5in; 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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">1.</TD><TD STYLE="text-align: justify">The Company is a corporation duly incorporated and validly existing under the laws of The Netherlands
as a private company with limited liability (<I>besloten vennootschap met beperkte aansprakelijkheid</I>).</TD></TR>                                                                                                                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify; text-indent: 0in">&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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">2.</TD><TD STYLE="text-align: justify">Subject to receipt by the Company of payment in full for the Shares as provided for in the Deed
of Issue or the relevant Future Deed of Issue (as applicable) and when issued and accepted in accordance with the 2020 Omnibus
Incentive Compensation Plan, the Resolutions and the First Deed of Issue or the relevant Future Deed of Issue (as applicable),
the Shares shall be validly issued in accordance with Dutch law and shall be fully paid and non-assessable.</TD></TR>                                                                                                                     <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in"><B>V.</B></TD><TD STYLE="text-align: justify"><B>Qualifications</B></TD></TR>                                                                                                                        <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">The opinions expressed in this opinion
letter are subject to and limited by the following qualifications:</P>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(i)</TD><TD STYLE="text-align: justify">The opinions expressed in this opinion letter are subject to and limited by the provisions of any
applicable bankruptcy, insolvency, reorganisation or moratorium laws and other laws of general application relating to or affecting
generally the enforcement of creditors' rights and remedies (including the doctrine of creditors' prejudice (<I>Actio Pauliana</I>)
within the meaning of article 3:45 of the DCC and/or article 42 et. sec. of the Dutch Bankruptcy Act), sanctions and measures pursuant
to applicable export control regulations, United Nations, European Community or Netherlands sanctions, implemented, effective or
sanctioned in <I>inter alia</I>, The Netherlands Sanction Act 1977 (<I>Sanctiewet 1977</I>), the Council Regulation (EC) No 2271/96
of 22 November 1996 on protecting against the effects of the extra-territorial application of legislation adopted by a third country
(<I>Anti-Boycott Regulation</I>).</TD></TR></TABLE>

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

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

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<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"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt -0.25in; 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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(ii)</TD><TD STYLE="text-align: justify">Where the centre of a company's main interests is situated within the territory of a Member State
(as defined in the EU Insolvency Regulation) but outside The Netherlands, the courts of The Netherlands will have jurisdiction
to open insolvency proceedings against that company only if it possesses an establishment within the territory of The Netherlands.
The effects of those proceedings will be restricted to the assets of that establishment.&nbsp;Where insolvency proceedings have
been opened in accordance with paragraph 3(1) of the EU Insolvency Regulation, any proceedings opened subsequently in accordance
with paragraph 3(2) of the EU Insolvency Regulation will be secondary insolvency proceedings. The territorial insolvency proceedings
referred to in paragraph 3(2) of the EU Insolvency Regulation may only be opened prior to the opening of main insolvency proceedings
in accordance with the EU Insolvency Regulation. When main insolvency proceedings are opened, the territorial insolvency proceedings
will become secondary insolvency proceedings.</TD></TR>                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iii)</TD><TD STYLE="text-align: justify">By &quot;non-assessable&quot; (a phrase which has no recognised meaning under the laws
                                                                 of The Netherlands) we mean that a holder of a Share will not by reason of merely being such a holder be subject to
                                                                 assessment or calls by the Company or its creditors for further payment on such Share other than payment as specifically
                                                                 provided under the First Deed of Issue or the relevant Future Deed of Issue (as applicable).</TD></TR>                                                                                                                                                                       <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(iv)</TD><TD STYLE="text-align: justify">This opinion letter does not purport to express any opinion or view on the operational rules and
procedures of any clearing or settlement system or agency.</TD></TR>                                                                    <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in"><B>VI.</B></TD><TD STYLE="text-align: justify"><B>Confidentiality and Reliance</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">This opinion is for your benefit in connection
with the Registration Statement and may be relied upon by you and by persons entitled to rely upon it pursuant to the applicable
provisions of the Act.</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"></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><IMG SRC="tm2035491d13_ex5-1img01.jpg" ALT="">&nbsp;</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: bottom">
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">We consent to the filing of this opinion
        letter as an exhibit to the Registration Statement and also consent to the reference to Baker McKenzie or Baker &amp; McKenzie
        Amsterdam N.V. in the Registration Statement under the caption &quot;Legal Matters&quot;. In giving this consent we do not admit
        or imply that we are a person whose consent is required under Section 7 of the United States Securities Act of 1933, as amended,
        or any rules and regulations promulgated thereunder.</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">&nbsp;</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">In issuing this opinion letter we do not
        assume any obligation to notify or to inform you of any developments subsequent to its date that might render its contents untrue
        or inaccurate in whole or in part at such time.</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-align: justify">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; 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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(a)</TD><TD STYLE="text-align: justify">expresses and describes Dutch legal concepts in English and not in their original Dutch terms.
These concepts may not be identical to the concepts described by the English translations; consequently this opinion letter is
issued and may only be relied upon on the express condition that any issues of interpretation or liability issues arising under
this opinion letter will be governed by the laws of The Netherlands and exclusively be brought before a court of The Netherlands;</TD></TR>                                                                                                                                           <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(b)</TD><TD STYLE="text-align: justify">speaks as of the date stated above; and</TD></TR>                                                                                                                                                  <TR STYLE="vertical-align: top">
<TD>&nbsp;</TD><TD>&nbsp;</TD><TD STYLE="text-align: justify">&nbsp;</TD></TR>
</TABLE>

<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">
<TD STYLE="width: 1.5in"></TD><TD STYLE="width: 0.5in">(c)</TD><TD STYLE="text-align: justify">is strictly limited to the matters set forth herein and no opinion may be inferred or implied beyond
that expressly stated herein.</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 0 1.5in; text-align: justify">The opinions expressed in this opinion
letter are limited in all respects to and are to be construed and interpreted in accordance with the laws of The Netherlands as
they stand at today's date and as they are presently interpreted under published authoritative case law as at present in effect.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0 1.5in; text-align: justify">This opinion letter is given on behalf
of Baker &amp; McKenzie Amsterdam N.V. and not by or on behalf of Baker &amp; McKenzie International (a Swiss Verein) or any other
member thereof. In this opinion letter the expressions &quot;we&quot;, &quot;us&quot;, &quot;our&quot; and similar expressions
should be construed accordingly.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">/s/ Baker &amp; McKenzie Amsterdam N.V.</P>

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

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0 1.5in">Baker &amp; McKenzie Amsterdam N.V.&nbsp;</P>



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

<!-- Field: Page; Sequence: 8; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>tm2035491d13_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Exhibit 23.1</P>

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

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Consent of Independent Registered
Public Accounting Firm</B></P>

<P STYLE="font: bold 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">The Supervisory Board<BR>
MYT Netherlands Parent B.V.:</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"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
consent to the use of our report dated November 23, 2020, except as to Note 27, which is as of January 15, 2021, with respect to
the consolidated statements of financial position of MYT Netherlands Parent B.V. as of June 30, 2020, 2019, 2018 and July 1, 2017,
the related consolidated statements of profit and comprehensive income, changes in equity, cash flows for each of the years in
the three-year period ended June 30, 2020, and the related notes, </FONT>incorporated herein by reference.</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%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">/s/ KPMG AG Wirtschaftspr&uuml;fungsgesellschaft</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD COLSPAN="2" STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">Munich, Germany</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
<TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">January 22, 2021</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</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"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></P></DIV>
    <!-- Field: /Page -->

<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: 0in">&nbsp;</P>

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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>tm2035491d13_ex5-1img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2035491d13_ex5-1img01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1" !3 -$# 2(  A$! Q$!_\0
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M8ZY>>(/^",^E3W]W<WL__":,IEGE,CD 28&2<U]!_P#!?NUTEO@UX)FF$/\
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M"#1_C;H%QK=BS*US8ZII(TK4XXB>7A=416[XWJP/3(ZURG[&?_!6CXE_L:_
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MK[5^B@ >E>H?LT?\$ZO@W^R)?M>^!/ ^FZ9JC(8SJ$V^ZO=IZJ)I2SJ#W"D
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<4444 %&*** "BBB@ ZT444 %%%% !1110!__V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
