<SEC-DOCUMENT>0001104659-24-113962.txt : 20241104
<SEC-HEADER>0001104659-24-113962.hdr.sgml : 20241104
<ACCEPTANCE-DATETIME>20241104172726
ACCESSION NUMBER:		0001104659-24-113962
CONFORMED SUBMISSION TYPE:	S-8 POS
PUBLIC DOCUMENT COUNT:		7
FILED AS OF DATE:		20241104
DATE AS OF CHANGE:		20241104
EFFECTIVENESS DATE:		20241104

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Magnera Corp
		CENTRAL INDEX KEY:			0000041719
		STANDARD INDUSTRIAL CLASSIFICATION:	PAPER MILLS [2621]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				230628360
		STATE OF INCORPORATION:			PA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		S-8 POS
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-264855
		FILM NUMBER:		241424838

	BUSINESS ADDRESS:	
		STREET 1:		9335 HARRIS CORNERS PKWY
		STREET 2:		SUITE 300
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28269
		BUSINESS PHONE:		866-744-7380

	MAIL ADDRESS:	
		STREET 1:		9335 HARRIS CORNERS PKWY
		STREET 2:		SUITE 300
		CITY:			CHARLOTTE
		STATE:			NC
		ZIP:			28269

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Glatfelter Corp
		DATE OF NAME CHANGE:	20200930

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GLATFELTER P H CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-8 POS
<SEQUENCE>1
<FILENAME>tm2427380d2_s8pos.htm
<DESCRIPTION>S-8 POS
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
on November&nbsp;4, 2024</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B><BR>
Registration No.&nbsp;333-264855</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No.&nbsp;333-271720</B></P>

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

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

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

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

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POST-EFFECTIVE AMENDMENT NO. 1<BR>
TO<BR>
FORM&nbsp;S-8<BR>
REGISTRATION STATEMENT</B></P>

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

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

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

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

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

<P STYLE="font: 18pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>MAGNERA CORPORATION</B></P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">(Exact Name of Registrant as Specified in Its Charter)</P>

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

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

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<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>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center; width: 51%"><B>Pennsylvania</B></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt; text-align: center; width: 48%"><B>23-0628360</B></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or Other Jurisdiction of</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Incorporation or Organization)</P></TD>
    <TD STYLE="vertical-align: bottom; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(I.R.S. Employer</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification Number)</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>9335 Harris Corners Pkwy, Suite 300</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Charlotte, North Carolina 28269</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Address of Principal Executive Offices) (Zip
Code)</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>Magnera Corporation 2024 Omnibus Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Glatfelter Corporation 2022 Long-Term Incentive
Plan</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Full Title of the Plan)</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Executive Vice President, General Counsel and Corporate Secretary</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>9335 Harris Corners Pkwy, Suite 300</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Charlotte, North Carolina 28269</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>(866) 744-7380</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Name, Address and Telephone Number,&nbsp;Including
Area Code, of Agent for Service)</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of
 &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company&rdquo; and &ldquo;emerging growth
company&rdquo; in Rule&nbsp;12b-2 of the Exchange Act.</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: bottom">
    <TD STYLE="padding: 0.25pt; font-size: 10pt; width: 20%">Large accelerated filer</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; width: 5%"><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD>
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; width: 20%">Accelerated filer</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt; width: 5%"><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#120;</FONT></FONT></TD></TR>
  <TR>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt; font-size: 10pt">Non-accelerated filer</TD>
    <TD STYLE="padding: 0.25pt"><FONT STYLE="font-family: Wingdings">&#168;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">Smaller reporting company</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt">Emerging growth company</TD>
    <TD STYLE="padding: 0.25pt; font-size: 10pt"><FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section&nbsp;7(a)(2)(B)&nbsp;of the Securities Act. <FONT STYLE="font-family: Wingdings"><FONT STYLE="font-family: Wingdings">&#168;</FONT></FONT></P>

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

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

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

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

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<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>EXPLANATORY NOTE</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Magnera Corporation (formerly Glatfelter Corporation,
the &ldquo;Company&rdquo;) filed with the Securities and Exchange Commission Registration Statements on Form&nbsp;S-8
on May&nbsp;11, 2022 (<A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312522147283/d282083ds8.htm" STYLE="-sec-extract: exhibit">file No.&nbsp;333-264855</A>) and May&nbsp;8, 2023 (<A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312523138281/d357445ds8.htm" STYLE="-sec-extract: exhibit">File No.&nbsp;333-271720</A>) (collectively, the &ldquo;Registration
Statements&rdquo;) registering an aggregate of 434,099 shares of the Company&rsquo;s common stock, par value $0.01 per share (&ldquo;Common
Stock&rdquo;) issuable under the Glatfelter Corporation 2022 Long-Term Incentive Plan (the &ldquo;2022 Plan&rdquo;).</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: 0.25in">On October&nbsp;23, 2024, the Company&rsquo;s
shareholders approved the Magnera Corporation 2024 Omnibus Incentive Plan (the &ldquo;2024 Plan&rdquo;), and as of such date (the &ldquo;Effective
Date&rdquo;) the 2024 Plan became effective and no further awards were authorized for grant under the 2022 Plan. The total number of shares
of Common Stock authorized for issuance under the 2024 Plan includes, in addition to 6,538,461 new shares of Common Stock (registered
on a new Registration Statement on Form&nbsp;S-8 filed contemporaneously with this Post-Effective Amendment), a number of shares of Common
Stock (a)&nbsp;that remained available for issuance under the 2022 Plan immediately prior to the Effective Date and (b)&nbsp;underlying
any equity awards previously granted under the 2022 Plan as of the Effective Date that, terminate, expire, or are canceled, forfeited,
surrendered without having been exercised, vested, or settled in full or are paid in cash, as applicable, on or after the Effective Date
(collectively, the shares described in clauses (a)&nbsp;and (b)&nbsp;above, the &ldquo;Rollover Shares&rdquo;). Immediately prior to the
Effective Date, 26,431 shares of Common Stock remained available for grant under the 2022 Plan and 332,831 shares of Common Stock were
underlying outstanding equity awards under the 2022 Plan.</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: 0.25in">The Company is filing this Post-Effective Amendment
No.&nbsp;1 to the Registration Statements (the &ldquo;Post-Effective Amendment&rdquo;) pursuant to Item 512(a)(1)(iii)&nbsp;of Regulation
S-K to cover the offering of the Rollover Shares under the 2024 Plan. No additional shares of Common Stock are being registered hereby.</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: 0.25in">All share amounts reflect a reverse stock split
of the Common Stock at a ratio of 1-for-13 effected on November&nbsp;4, 2024.</P>

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

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

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<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>PART&nbsp;I</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The document(s)&nbsp;containing information specified
by Part&nbsp;I of this Registration Statement will be sent or given to participants in the Magnera Corporation 2024 Omnibus Incentive
Plan as specified in Rule&nbsp;428(b)(1)&nbsp;promulgated by the Securities and Exchange Commission (the &ldquo;Commission&rdquo;) under
the Securities Act of 1933 (the &ldquo;Securities Act&rdquo;). Such documents are not being filed with the Commission but constitute (along
with the documents incorporated by reference into the Registration Statement pursuant to Item 3 of Part&nbsp;II hereof), a prospectus
that meets the requirements of Section&nbsp;10(a)&nbsp;of the Securities Act.</P>

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

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">The following documents that the Company has previously
filed with the Commission are incorporated herein by reference:</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000007/glt-20231231.htm" STYLE="-sec-extract: exhibit">The Company&rsquo;s Annual Report on Form&nbsp;10-K for the fiscal year ended December&nbsp;31, 2023, filed with the Commission on February&nbsp;28, 2024;</A></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD>The Company&rsquo;s Quarterly Reports on Form&nbsp;10-Q for the fiscal quarters ended March&nbsp;31, 2024, June&nbsp;30, 2024 and
September&nbsp;30, 2024, filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000018/glt-20240331.htm" STYLE="-sec-extract: exhibit">May&nbsp;9, 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000032/glt-20240630.htm" STYLE="-sec-extract: exhibit">August&nbsp;8, 2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000036/glt-20240930.htm" STYLE="-sec-extract: exhibit">October&nbsp;30, 2024</A>, respectively;</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD><A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924011685/tm245431d1_8k.htm" STYLE="-sec-extract: exhibit">The
                                                                 Company&rsquo;s Current Reports on Form&nbsp;8-K filed with the Commission on February&nbsp;7, 2024</A> (as amended on
                                                                 Form&nbsp;8-K/A filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924014952/tm245924d1_8ka.htm" STYLE="-sec-extract: exhibit">February&nbsp;12,
                                                                 2024</A>), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924031047/tm248033d1_8k.htm" STYLE="-sec-extract: exhibit">March&nbsp;5,
                                                                 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924046076/tm2411083d1_8k.htm" STYLE="-sec-extract: exhibit">April&nbsp;11,
                                                                 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000020/glt-20240510.htm" STYLE="-sec-extract: exhibit">May&nbsp;14,
                                                                 2024</A> (as amended on Form&nbsp;8-K/A filed with the Commission on <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000004171924000023/glt-20240510.htm" STYLE="-sec-extract: exhibit">May&nbsp;14,
                                                                 2024</A>), <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924066410/tm2415861d1_8k.htm" STYLE="-sec-extract: exhibit">May&nbsp;30,
                                                                 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924090302/tm2421823d1_8k.htm" STYLE="-sec-extract: exhibit">August&nbsp;16,
                                                                 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924108064/tm2426065d1_8k.htm" STYLE="-sec-extract: exhibit">October&nbsp;11,
                                                                 2024</A>, <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924110339/tm2426554d1_8k.htm" STYLE="-sec-extract: exhibit">October&nbsp;22,
                                                                 2024</A> and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/41719/000110465924110888/tm2426716d1_8k.htm" STYLE="-sec-extract: exhibit">October&nbsp;23,
                                                                 2024</A>; and</TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(4)</TD><TD>The description of the Company&rsquo;s Common Stock set forth under the caption &ldquo;Description of Capital Stock of Glatfelter
 &ndash; Description of Common Stock&rdquo; in the Company&rsquo;s Registration Statement on <A HREF="https://www.sec.gov/Archives/edgar/data/41719/000110465924092146/tm2412884-10_s4.htm" STYLE="-sec-extract: exhibit">Form&nbsp;S-4 filed with the Commission on August&nbsp;23, 2024</A>, including any subsequent amendment or report filed for the purpose of updating the description of the Company&rsquo;s
Common Stock contained therein.</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-indent: 0.25in">All documents filed by the Company subsequent
to the date of this Registration Statement pursuant to Sections 13(a), 13(c), 14 and 15(d)&nbsp;of the Securities Exchange Act of 1934,
as amended (the &ldquo;Exchange Act&rdquo;), and prior to the filing of a post-effective amendment which indicates that all securities
offered hereby have been sold or which deregisters all such securities then remaining unsold, shall be deemed to be incorporated by reference
in this Registration Statement and to be a part hereof from the date of filing of such documents.</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: 0.25in">Any statement contained in the documents incorporated
or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified, superseded or replaced for purposes
of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also
is incorporated or deemed to be incorporated by reference in this Registration Statement modifies, supersedes or replaces such statement.
Any such statement so modified, superseded or replaced shall not be deemed, except as so modified, superseded or replaced, 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: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">No document or information deemed to be furnished
and not filed in accordance with rules&nbsp;of the Commission shall be deemed to be incorporated herein by reference unless such document
or information expressly provides to the contrary.</P>

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

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

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<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>Item 4. Description of Securities.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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"><B>Item 5. Interests of Named Experts and Counsel.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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"><B>Item 6. Indemnification of Directors and Officers.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="background-color: white">The Company
is incorporated under the laws of the Commonwealth of Pennsylvania.</FONT></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"><FONT STYLE="background-color: white">Under Sections
1741 and 1742 of the Pennsylvania Business Corporation Law (&ldquo;PBCL&rdquo;), a business corporation has the power to indemnify any
person who was or is a party, or is threatened to be made a party, to any threatened, pending or completed action or proceeding, whether
civil, criminal, administrative or investigative, by reason of the fact that such person is or was a director, officer or representative
of the corporation, or is or was serving at the request of the corporation as a director, officer or representative of another corporation
or other enterprise, against expenses (including attorneys&rsquo; fees), judgments, fines and amounts paid in settlement actually and
reasonably incurred by such person in connection with such action or proceeding, if such person acted in good faith and in a manner he
or she reasonably believed to be in, or not opposed to, the best interests of the corporation, and, with respect to any criminal proceeding,
had no reasonable cause to believe his conduct was unlawful. In the case of a threatened, pending or completed action or proceeding by
or in the right of the corporation, such indemnification only covers expenses and excludes judgments and amounts paid in settlement with
respect to such action or proceeding, and no indemnification can be made for expenses if such person has been adjudged to be liable to
the corporation unless, and only to the extent that, a court determines upon application that, despite the adjudication of liability but
in view of all the circumstances, such person is fairly and reasonably entitled to indemnity for the expenses that the court deems proper.</FONT></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"><FONT STYLE="background-color: white">In addition,
PBCL Section&nbsp;1744 provides that, unless ordered by a court, any indemnification referred to above shall be made by the corporation
only as authorized in the specific case upon a determination that indemnification is proper in the circumstances because the indemnitee
has met the applicable standard of conduct. Such determination shall be made:</FONT></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"><FONT STYLE="background-color: white">(1)&nbsp;
by the board of directors by a majority vote of a quorum consisting of directors who were not parties to the action or proceeding;</FONT></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"><FONT STYLE="background-color: white">(2)&nbsp;
if such a quorum is not obtainable, or if obtainable and a majority vote of a quorum of disinterested directors so directs, by independent
legal counsel in a written opinion; or</FONT></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"><FONT STYLE="background-color: white">(3)&nbsp;
by the shareholders.</FONT></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"><FONT STYLE="background-color: white">Notwithstanding
the above, PBCL Section&nbsp;1743 provides that to the extent that a present or former director, officer or representative of a business
corporation is successful on the merits or otherwise in defense of any action or proceeding referred to above, or in defense of any claim,
issue or matter therein, such person shall be indemnified against expenses (including attorneys&rsquo; fees) actually and reasonably incurred
by such person in connection therewith.</FONT></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"><FONT STYLE="background-color: white">Further,
PBCL Section&nbsp;1745 provides that expenses (including attorneys&rsquo; fees) incurred by an officer, director or representative of
a business corporation in defending any such action or proceeding may be paid by the corporation in advance of the final disposition of
the action or proceeding upon receipt of an undertaking by or on behalf of such officer, director or representative to repay the amount
advanced if it is ultimately determined that the indemnitee is not entitled to be indemnified by the corporation.</FONT></P>

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

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

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<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"><FONT STYLE="background-color: white">Also, PBCL
Section&nbsp;1746 provides that the indemnification and advancement of expenses provided by, or granted pursuant to, the foregoing provisions
is not exclusive of any other rights to which a person seeking indemnification or advancement of expenses may be entitled under any bylaw,
agreement, vote of shareholders or disinterested directors or otherwise, and that indemnification may be granted under any bylaw, agreement,
vote of shareholders or directors or otherwise for any action taken or any failure to take any action and may be made whether or not the
corporation would have the power to indemnify the person under any other provision of law and whether or not the indemnified liability
arises or arose from any threatened, pending or completed action by or in the right of the corporation; provided, however, that no indemnification
may be made in any case where the act or failure to act giving rise to the claim for indemnification is determined by a court to have
constituted willful misconduct or recklessness.</FONT></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"><FONT STYLE="background-color: white">Article&nbsp;III
of the Company&rsquo;s Bylaws provide that directors or officers of the Company, or of any of its subsidiaries, who was or is an &ldquo;authorized
representative&rdquo; of the Company (which shall mean for the purposes of Item 20, a director or officer of the Company, or a person
serving at the request of, for the convenience of, or to represent the interests of, the Company as a director, officer, employee partner,
agent, manager, member, fiduciary, trustee or other representative of another corporation, partnership, limited liability company, joint
venture, trust, employee benefit plan or other enterprise) shall be indemnified as of right to the fullest extent not prohibited by law
in connection with any actual or threatened action, suit, appeal, investigation (including any internal investigation), inquiry, hearing,
mediation, arbitration, other alternative dispute mechanism or other proceeding of any nature, whether civil, criminal, administrative,
regulatory, legislative, investigative or arbitrative, whether formal or informal, and whether brought by or in the right of the Company,
its shareholders, the Company&rsquo;s board of directors, any duly authorized committee of the Company&rsquo;s board of directors, a governmental
agency or instrumentality, a self-regulatory organization or otherwise, by reason of the fact that such person was or is an authorized
representative of the Company; provided, however, that the Company will not indemnify any authorized representative in connection with
a proceeding (or part thereof) initiated by such person unless such proceeding (or part thereof) is brought by the authorized representative
due to the failure of the Company to pay indemnification provided under Sections 3.1, 3.2 or 3.3 of the Company&rsquo;s Bylaws and the
authorized representative is successful in such proceeding.</FONT></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"><FONT STYLE="background-color: white">PBCL Section&nbsp;1747
permits a business corporation to purchase and maintain insurance on behalf of any person who is or was a director, officer or representative
of the corporation, or is or was serving at the request of the corporation as a director, officer or representative of another corporation
or other enterprise, against any liability asserted against such person and incurred by him in any such capacity, or arising out of his
status as such, whether or not the corporation would have the power to indemnify the person against such liability under the provisions
described above.</FONT></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"><FONT STYLE="background-color: white">Article&nbsp;III
of the Company&rsquo;s Bylaws provides that the Company may purchase and maintain insurance to protect the Company and its authorized
representatives against any liability asserted against such person and incurred by such person in respect of the service of such person,
upon such terms and conditions as the board of directors of the Company deems appropriate.</FONT></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"><FONT STYLE="background-color: white">The Company
maintains directors&rsquo; and officers&rsquo; liability insurance covering its directors and officers with respect to liabilities, including
liabilities under the Securities Act, which they may incur in connection with their serving as such. Under this insurance, the Company
may receive reimbursement for amounts as to which the directors and officers are indemnified by the Company under the Article&nbsp;III
of the Company&rsquo;s Bylaws. Such insurance also provides certain additional coverage for the directors and officers against certain
liabilities even though such liabilities may not be covered by Article&nbsp;III of the Company&rsquo;s Bylaws.</FONT></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"><FONT STYLE="background-color: white">As permitted
by PBCL Section&nbsp;1713, and as the Company&rsquo;s Bylaws provide, no director shall be personally liable for monetary damages for
any action taken, or any failure to take any action, on or after January&nbsp;27, 1987, unless such director has breached or failed to
perform the duties of the office as provided for under Section&nbsp;1713 of the PBCL, as amended, and the breach or failure to perform
constitutes self-dealing, willful misconduct or recklessness. The PBCL states that this exculpation from liability does not apply to the
responsibility or liability of a director pursuant to any criminal statute or the liability of a director for the payment of taxes pursuant
to federal, state or local law. It is uncertain whether this provision will control with respect to liabilities imposed upon directors
by federal law, including federal securities laws. PBCL Section&nbsp;1715(d)&nbsp;creates a presumption, subject to exceptions, that a
director acted in the best interests of the corporation. PBCL Section&nbsp;1712, in defining the standard of care a director owes to the
corporation, provides that a director stands in a fiduciary relation to the corporation and must perform his duties as a director or as
a member of any committee of the board of directors in good faith, in a manner he reasonably believes to be in the best interests of the
corporation and with such care, including reasonable inquiry, skill and diligence, as a person of ordinary prudence would use under similar
circumstances.</FONT></P>

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

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

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<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"><FONT STYLE="background-color: white">The Company
also has indemnification agreements with all of the Company&rsquo;s executive officers and directors (collectively, &ldquo;Indemnitees&rdquo;).
These agreements provide that the Indemnitees will be protected as promised in the Company&rsquo;s Bylaws (regardless of, among other
things, any amendment to or revocation of the Company&rsquo;s Bylaws or any change in the composition of the Company&rsquo;s board of
directors or an acquisition transaction relating to the Company) and advanced expenses to the fullest extent of the law and as set forth
in the indemnification agreements. These agreements also provide, to the extent insurance is maintained, for the continued coverage of
the Indemnitees under the Company&rsquo;s director and officer insurance policies.</FONT></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"><FONT STYLE="background-color: white">The foregoing
is only a general summary of certain aspects of the PBCL and the Company&rsquo;s Bylaws dealing with indemnification of directors and
officers and does not purport to be complete.</FONT></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>Item 7. Exemption from Registration Claimed.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-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"><B>Item 8. Exhibits.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The exhibits listed below in the &ldquo;Index to
exhibits&rdquo; are part of this Registration Statement on Form&nbsp;S-8 and are numbered in accordance with 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>Item 9. Undertakings.</B></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>
    <TD STYLE="width: 4%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(a)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">The undersigned Company hereby undertakes: </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 8%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; padding: 0.25pt; font-size: 10pt">(1)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement: </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 13%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(i)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">To include any prospectus required by Section&nbsp;10(a)(3)&nbsp;of the Securities Act of 1933; </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 13%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(ii)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule&nbsp;424(b)&nbsp;if, in the aggregate, the changes in volume and price represent no more than a 20 percent change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective Registration Statement; </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 13%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(iii)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement; </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"><I>provided</I>, <I>however</I>, that paragraphs (a)(l)(i)&nbsp;and
(a)(1)(ii)&nbsp;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 Company pursuant to Section&nbsp;13 or Section&nbsp;15(d)&nbsp;of the Securities
Exchange Act of 1934 that are incorporated by reference in the Registration Statement;</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>
    <TD STYLE="width: 8%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; padding: 0.25pt; font-size: 10pt">(2)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">That for the purpose of determining any liability under the Securities Act of 1933, 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. </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 8%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 5%; padding: 0.25pt; font-size: 10pt">(3)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">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. </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>

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    <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>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="width: 4%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(b)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">The undersigned Company hereby undertakes that, for the purposes of determining any liability under the Securities Act of 1933, each filing of the Company&rsquo;s annual report pursuant to Section&nbsp;13(a)&nbsp;or 15(d)&nbsp;of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section&nbsp;15(d)&nbsp;of the Securities Exchange Act of 1934) that is incorporated by reference in the Registration Statement shall be deemed to be a new Registration Statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial <I>bona fide</I> offering thereof. </TD></TR>
  </TABLE>
<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>
    <TD STYLE="width: 4%; padding: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 4%; padding: 0.25pt; font-size: 10pt">(c)</TD>
    <TD STYLE="vertical-align: top; padding: 0.25pt; font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Company pursuant to the foregoing provisions, or otherwise, the Company has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the Company of expenses incurred or paid by a director, officer or controlling person of the Company in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Company will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. </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>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933, the Company
certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form&nbsp;S-8 and has duly caused
this Post-Effective Amendment No.&nbsp;1 to Form&nbsp;S-8 Registration Statement to be signed on its behalf by the undersigned, thereunto
duly authorized, in the City of Charlotte, State of North Carolina, on November&nbsp;4, 2024.</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><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Magnera Corporation</B></FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR>
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt; width: 3%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: top; width: 47%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; border-bottom: black 0.75pt solid"><FONT STYLE="font-size: 10pt">/s/
    Curtis L. Begle</FONT></P></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name: Curtis L. Begle</FONT></TD></TR>
  <TR>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Title: Chief Executive Officer</FONT></TD></TR>
  </TABLE>
<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>

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<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><A NAME="a_001"></A>Power of Attorney</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each of the undersigned officers and directors of Magnera Corporation
hereby constitutes and appoints Curtis L. Begle, James Till and Jill Urey and each of them and each of them, his or her true and lawful
attorneys-in-fact and agents, each with full power of substitution and re-substitution, for him or her and in his or her name, place and
stead, in any and all capacities, to sign the Registration Statement of Magnera Corporation on Form&nbsp;S-8, and any other registration
statement relating to the same offering (including any and all amendments thereto (including post-effective amendments)), and to file
the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting
unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite
or necessary to be done in connection therewith, as fully to all intents and purposes as he might or could do in person, hereby ratifying
and confirming all that each of said attorneys-in-fact and agents, or his substitute or substitutes, may lawfully do or cause to be done
by virtue 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">Pursuant to the requirements of the Securities Act of 1933, this Registration
Statement has been signed by the following persons in the capacities set forth opposite their names and on the dates indicated.</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>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Signature</B></P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Title</B></P></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1pt solid"><B>Date</B></P></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Curtis L.
    Begle</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Curtis L. Begle</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Director<BR>
(Principal Executive Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ James Till</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">James Till</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer<BR>
(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Kevin M.
    Fogarty</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Kevin M. Fogarty</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of Directors</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Bruce Brown</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Bruce Brown</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Michael
    S. Curless</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Michael S. Curless</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Thomas M.
    Fahnemann</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Thomas M. Fahnemann</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Samantha
    J. Marnick</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Samantha J. Marnick</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Carl J.
    Rickertsen</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Carl J. Rickertsen</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding: 0.25pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 0.75pt solid">/s/ Thomas E.
    Salmon</P></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Thomas E. Salmon</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Mary Dean Hall</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
    <TD>&nbsp;</TD>
    <TD ROWSPAN="2" STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">November&nbsp;4, 2024</FONT></TD></TR>
  <TR>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mary Dean Hall</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 0.25pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-top: 0.25pt; padding-right: 0.25pt; padding-left: 10pt; text-indent: -10pt">&nbsp;</TD>
    <TD>&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>

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INDEX TO EXHIBITS</B></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: bottom">
<TD STYLE="border-bottom: Black 1pt solid; white-space: nowrap; width: 8%"><B>Exhibit<BR> Number</B></TD>
<TD STYLE="padding-bottom: 1pt; width: 1%">&nbsp;</TD>
<TD STYLE="border-bottom: Black 1pt solid; text-align: center; white-space: nowrap; width: 91%"><B>Description</B></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex5-1.htm">5.1*</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex5-1.htm">Opinion of Morgan, Lewis&nbsp;&amp; Bockius LLP</A></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312522147283/d282083dex51.htm" STYLE="-sec-extract: exhibit">5.2</A></TD>
<TD>&nbsp;</TD>
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312522147283/d282083dex51.htm" STYLE="-sec-extract: exhibit">Opinion of Morgan, Lewis&nbsp;&amp; Bockius LLP as to the legality of the securities being registered with respect to the 2022 Plan, filed as Exhibit&nbsp;5.1 to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (Registration No.&nbsp;333-264855) filed on May&nbsp;11, 2022 and incorporated herein by reference.</A></TD></TR>
<TR>
<TD STYLE="font-size: 10pt">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
<TD STYLE="font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312523138281/d357445dex51.htm" STYLE="-sec-extract: exhibit">5.3</A></TD>
<TD>&nbsp;</TD>
<TD><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000119312523138281/d357445dex51.htm" STYLE="-sec-extract: exhibit">Opinion of Morgan, Lewis&nbsp;&amp; Bockius LLP as to the legality of the securities being registered with respect to the 2022 Plan, filed as Exhibit&nbsp;5.1 to the Company&rsquo;s Registration Statement on Form&nbsp;S-8 (Registration No.&nbsp;333-271720) filed on May&nbsp;8, 2023 and incorporated herein by reference.</A></TD></TR>
<TR>
<TD STYLE="font-size: 10pt">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex5-1.htm">23.1*</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex5-1.htm">Consent of Morgan, Lewis&nbsp;&amp; Bockius LLP (included as part of Exhibit&nbsp;5.1)</A></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex23-2.htm">23.2*</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex23-2.htm">Consent of Deloitte&nbsp;&amp; Touche LLP</A></TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex23-3.htm">23.3*</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="tm2427380d2_ex23-3.htm">Consent of Ernst&nbsp;&amp; Young LLP</A></TD></TR>
<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="#a_001">24.1*</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="#a_001">Powers of Attorney (included on signature page)</A></TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt">&nbsp;</TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt">&nbsp;</TD></TR>
<TR>
<TD STYLE="white-space: nowrap; vertical-align: top; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000110465924092146/tm2412884-10_s4.htm#tANNEXE" STYLE="-sec-extract: exhibit">99.1</A></TD>
<TD>&nbsp;</TD>
<TD STYLE="vertical-align: top; font-size: 10pt"><A HREF="https://www.sec.gov/Archives/edgar/data/41719/000110465924092146/tm2412884-10_s4.htm#tANNEXE" STYLE="-sec-extract: exhibit">Magnera Corporation 2024 Omnibus Incentive Plan (incorporated by reference
to Annex &ldquo;E&rdquo; of the Registration Statement on Form S-4 filed with the Commission on August 23, 2024 (File No. 333-281733)).</A></TD></TR>
</TABLE>

<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">*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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>

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<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>tm2427380d2_ex5-1.htm
<DESCRIPTION>EXHIBIT 5.1
<TEXT>
<HTML>
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<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><IMG SRC="tm2427380d2_ex5-1img01.jpg" ALT=""></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">November 4, 2024</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">Magnera Corporation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">4350 Congress Street, Suite 600</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; background-color: white">Charlotte, North Carolina 28209</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">Re: Magnera Corporation Post-Effective Amendment on Form&nbsp;S-8POS
Filed on November 4, 2024</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">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have acted as counsel to Magnera Corporation, a Pennsylvania corporation
(the &ldquo;Company&rdquo;), in connection with its filing of a Post-Effective Amendment No. 1 (the &ldquo;Post-Effective Amendment&rdquo;)
to the Registration Statements on Form S-8 filed by the Company with the Securities and Exchange Commission (the &ldquo;SEC&rdquo;) on
May 11, 2022 (File No. 333-264855) and May 8, 2023 (File No. 333-271720) (collectively, the &ldquo;Registration Statements&rdquo;) under
the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;) relating to the registration of the offer and sale of 359,262 shares of
common stock, par value $0.01 per share, of the Company (the &ldquo;Common Stock&rdquo;), which may be issued under the Magnera Corporation
2024 Omnibus Incentive Plan (the &ldquo;2024 Plan&rdquo;), which shares were originally authorized for issuance under the Glatfelter Corporation
2022 Long-Term Incentive Plan (the &ldquo;2022 Plan&rdquo;).</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">On October 23, 2024, the Company&rsquo;s shareholders approved the
2024 Plan, and as of such date (the &ldquo;Effective Date&rdquo;) the 2024 Plan became effective and no further awards were authorized
for grant under the 2022 Plan. Pursuant to the terms of the 2024 Plan, the shares of Common Stock authorized for issuance under the 2024
Plan includes the shares of Common Stock (a) that remained available for issuance under the 2022 Plan immediately prior to the Effective
Date and (b) underlying any equity awards previously granted under the 2022 Plan as of the Effective Date that, terminate, expire, or
are canceled, forfeited, surrendered without having been exercised, vested, or settled in full or are paid in cash, as applicable, on
or after the Effective Date (collectively, the &ldquo;Rollover Shares&rdquo;). Immediately prior to the Effective Date, 26,431 shares
of Common Stock remained available for grant under the 2022 Plan and 332,831 shares of Common Stock were underlying outstanding equity
awards under the 2022 Plan.</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">In connection with this opinion letter, we have examined the Registration
Statements and originals, or copies certified or otherwise identified to our satisfaction, of (i)&nbsp;the Amended and Restated Articles
of Incorporation of the Company, as amended to date, (ii)&nbsp;the Amended and Restated&nbsp;By-Laws&nbsp;of the Company, as amended to
date, (iii)&nbsp;certain resolutions of the Company&rsquo;s Board of Directors relating to the Registration Statements and the 2024 Plan,
(iv)&nbsp;the 2022 Plan, (v) the 2024 Plan, and (vi)&nbsp;such other documents, records and other instruments as we have deemed appropriate
for purposes of the opinions set forth herein.</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">We have assumed the genuineness of all signatures, the legal capacity
of all natural persons, the authenticity of the documents submitted to us as originals, the conformity with the originals of all documents
submitted to us as certified, facsimile or photostatic copies and the authenticity of the originals of all documents submitted to us as
copies. With respect to matters of fact relevant to our opinions as set forth below, we have relied upon certificates of officers of the
Company, representations made by the Company in documents examined by us, and representations of officers of the Company. We have also
obtained and relied upon such certificates and assurances from public officials as we have deemed necessary for the purposes of our opinions
set forth below.</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">Subject to the foregoing and the other matters set forth herein, we
are of the opinion, as of the date hereof that the Rollover Shares have been duly authorized by the Company and, when issued by the Company
in accordance with the provisions of the 2024 Plan, will be validly issued, fully paid, and non-assessable.</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">We hereby consent to the use of this opinion as Exhibit&nbsp;5.1 to
the Registration Statement. In giving such consent, we do not hereby admit that we are acting within the category of persons whose consent
is required under Section&nbsp;7 of the Act or the rules&nbsp;or regulations of the SEC thereunder.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The opinions expressed herein are limited to the Federal laws of the
United States and the Pennsylvania Business Corporation Law of 1988, as amended.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&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: 30%">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.8pt 0pt 0">Very truly yours,</P></TD>
    <TD STYLE="width: 70%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Morgan, Lewis &amp; Bockius LLP</FONT></TD>
    <TD STYLE="padding-bottom: 1pt">&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">&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><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 9pt"><B>Morgan, Lewis &amp; Bockius
                                    LLP</B></FONT></P></TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap"><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 63%"><FONT STYLE="font-size: 7.5pt">&nbsp;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 22%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7.5pt">2222
                                            Market Street</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7.5pt">Philadelphia, PA 19103-3007</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7.5pt">United States</FONT></P></TD>
    <TD STYLE="text-align: left; white-space: nowrap; width: 15%; vertical-align: bottom"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7.5pt"><IMG SRC="tm2427380d2_ex5-1img02.jpg" ALT="(T).png" STYLE="height: 11px; width: 11px">
                                            +1.215.963.5000</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 7.5pt"><IMG SRC="tm2427380d2_ex5-1img03.jpg" ALT="(F).png" STYLE="height: 11px; width: 11px">
    +1.215.963.5001</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

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<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>tm2427380d2_ex23-2.htm
<DESCRIPTION>EXHIBIT 23.2
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.2</B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">We consent to the incorporation
by reference in this Post-Effective Amendment No.&nbsp;1 to Registration Statements on Form&nbsp;S-8 of our reports dated February&nbsp;28,
2024, relating to the financial statements of Glatfelter Corporation (the &ldquo;Company&rdquo;), and the effectiveness of the Company's
internal control over financial reporting, appearing in the Annual Report on Form&nbsp;10-K of the Company for the year ended December&nbsp;31,
2023.</FONT></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="background-color: white">/s/ DELOITTE&nbsp;&amp; TOUCHE
LLP</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">Charlotte, North Carolina</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">November&nbsp;4, 2024</FONT></P>

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

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

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<TYPE>EX-23.3
<SEQUENCE>4
<FILENAME>tm2427380d2_ex23-3.htm
<DESCRIPTION>EXHIBIT 23.3
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: right; margin: 0"><B>Exhibit 23.3</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We consent to the incorporation by reference in the Post-effective
Amendment No.&nbsp;1 to the Registration Statement (Form&nbsp;S-8) of Magnera Corporation&rsquo;s (formerly Glatfelter Corporation) 2024
Omnibus Incentive Plan and Glatfelter Corporation&rsquo;s 2022 Long-Term Incentive Plan of our report dated May&nbsp;8, 2024, with respect
to the combined financial statements of Spinco, included in Glatfelter Corporation&rsquo;s Registration Statement (Form&nbsp;S-4 No.&nbsp;333-281733)
and incorporated by reference in Magnera Corporation&rsquo;s Current Report on Form&nbsp;8-K dated November&nbsp;4, 2024, filed with the
Securities and Exchange Commission.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">/s/ ERNST&nbsp;&amp; YOUNG LLP</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">Indianapolis,&nbsp;Indiana</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">November&nbsp;4, 2024</P>

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

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

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<TYPE>GRAPHIC
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