<SEC-DOCUMENT>0000894579-23-000199.txt : 20230706
<SEC-HEADER>0000894579-23-000199.hdr.sgml : 20230706
<ACCEPTANCE-DATETIME>20230706160420
ACCESSION NUMBER:		0000894579-23-000199
CONFORMED SUBMISSION TYPE:	8-A12B/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230706
DATE AS OF CHANGE:		20230706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Turtle Beach Corp
		CENTRAL INDEX KEY:			0001493761
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		IRS NUMBER:				272767540
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-A12B/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-35465
		FILM NUMBER:		231073579

	BUSINESS ADDRESS:	
		STREET 1:		44 SOUTH BROADWAY
		STREET 2:		4TH FLOOR
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601
		BUSINESS PHONE:		888-496-8001

	MAIL ADDRESS:	
		STREET 1:		44 SOUTH BROADWAY
		STREET 2:		4TH FLOOR
		CITY:			WHITE PLAINS
		STATE:			NY
		ZIP:			10601

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Parametric Sound Corp
		DATE OF NAME CHANGE:	20100609
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-A12B/A
<SEQUENCE>1
<FILENAME>turtlebeach8a12ba07052023.htm
<DESCRIPTION>FORM 8-A/A
<TEXT>
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    <div style="text-align: center; margin-top: 4pt; font-size: 18pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">Washington, D.C. 20549<br>
      <br>
    </div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">
      <hr noshade="noshade" align="center" style="height: 2px; width: 100%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"> </div>
    <div style="font-size: 12pt;">&#160;</div>
    <div style="text-align: center; margin-bottom: 2pt; font-size: 18pt;"><font style="font-size: 12pt;">&#160;</font><font style="font-weight: bold;">FORM&#160;8-A/A</font><br>
      <font style="font-size: 12pt; font-weight: bold;">(Amendment No.1)</font><font style="font-weight: bold;">&#160;</font></div>
    <div style="text-align: center; margin-bottom: 2pt; font-size: 12pt;">&#160; <br>
      <hr noshade="noshade" align="center" style="height: 2px; width: 100%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="text-align: center; margin-top: 12pt; font-size: 12pt; font-weight: bold;">FOR REGISTRATION OF CERTAIN CLASSES OF SECURITIES</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">PURSUANT TO SECTION 12(b) OR (g)&#160;OF</div>
    <div style="text-align: center; font-size: 12pt; font-weight: bold;">THE SECURITIES EXCHANGE ACT OF 1934</div>
    <div style="text-align: center; margin-bottom: 2pt; font-size: 12pt;">&#160; <br>
      <hr noshade="noshade" align="center" style="height: 2px; width: 100%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="text-align: center; margin-top: 12pt; font-size: 24pt; font-weight: bold;">TURTLE BEACH CORPORATION</div>
    <div style="text-align: center; font-weight: bold;">(Exact name of registrant as specified in its charter)</div>
    <div style="font-size: 12pt;">&#160;</div>
    <div style="text-align: center; margin-bottom: 2pt; font-size: 12pt;">&#160;
      <hr noshade="noshade" align="center" style="height: 2px; width: 100%; color: #000000; background-color: #000000; margin-left: auto; margin-right: auto; border: none;"></div>
    <div style="font-size: 12pt;">&#160;</div>
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        <tr>
          <td style="width: 48.36%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.12%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49.51%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.36%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">Nevada</div>
          </td>
          <td style="width: 2.12%; vertical-align: bottom;">
            <div>&#160;</div>
          </td>
          <td style="width: 49.51%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">27-2767540</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.36%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">(State or incorporation or organization)</div>
          </td>
          <td style="width: 2.12%; vertical-align: bottom;">
            <div style="font-size: 8pt;">&#160;</div>
          </td>
          <td style="width: 49.51%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">(I.R.S. Employer Identification Number)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.36%; vertical-align: middle;">&#160;</td>
          <td style="width: 51.64%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48.36%; vertical-align: top;">
            <div style="text-align: center; font-weight: bold;">44 South Broadway, 4th Floor</div>
            <div style="text-align: center; font-weight: bold;">White Plains, New York</div>
          </td>
          <td style="width: 2.12%; vertical-align: bottom;">
            <div>&#160;</div>
          </td>
          <td style="width: 49.51%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">10601</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48.36%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">(Address of principal executive offices)</div>
          </td>
          <td style="width: 2.12%; vertical-align: bottom;">
            <div style="font-size: 8pt;">&#160;</div>
          </td>
          <td style="width: 49.51%; vertical-align: top;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Securities to be registered pursuant to Section&#160;12(b) of the Act:</div>
    <div style="font-size: 12pt;">&#160;</div>
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          <td style="width: 52.25%; vertical-align: middle;">&#160;</td>
          <td style="width: 2.4%; vertical-align: bottom;">&#160;</td>
          <td style="width: 45.35%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td nowrap="nowrap" style="width: 52.25%; vertical-align: bottom;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">Title of each class</div>
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">to be so registered</div>
          </td>
          <td style="width: 2.4%; vertical-align: bottom;">
            <div style="font-size: 8pt;">&#160;</div>
          </td>
          <td nowrap="nowrap" style="width: 45.35%; vertical-align: bottom;">
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">Name of each exchange on which</div>
            <div style="text-align: center; font-size: 8pt; font-weight: bold;">each class is to be registered</div>
          </td>
        </tr>
        <tr>
          <td style="width: 52.25%; vertical-align: top;">
            <div style="text-align: center;">Preferred Stock Purchase Rights</div>
          </td>
          <td style="width: 2.4%; vertical-align: bottom;">
            <div>&#160;</div>
          </td>
          <td style="width: 45.35%; vertical-align: top;">
            <div style="text-align: center;">The Nasdaq Global Market</div>
          </td>
        </tr>

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    <div style="font-size: 12pt;">&#160;</div>
    <div style="margin-top: 12pt;">If this form relates to the registration of a class of securities pursuant to Section&#160;12(b) of the Exchange Act and is effective pursuant to General Instruction A.(c) or (e), check the following box.&#160;&#160;&#9746;</div>
    <div style="margin-top: 12pt;">If this form relates to the registration of a class of securities pursuant to Section&#160;12(g) of the Exchange Act and is effective pursuant to General Instruction A.(d) or (e), check the following box.&#160;&#160;&#9744;</div>
    <div style="margin-top: 12pt;">If this form relates to the registration of a class of securities concurrently with a Regulation A offering, check the following box.&#160;&#160;&#9744;</div>
    <div style="margin-top: 12pt;">Securities Act registration statement or Regulation A offering statement file number to which this form relates: Not Applicable</div>
    <div style="text-align: center; margin-top: 12pt; font-weight: bold;">Securities to be registered pursuant to Section&#160;12(g) of the Act:</div>
    <div style="text-align: center;">None</div>
    <div>&#160;</div>
    <div style="font-size: 12pt;">&#160;</div>
    <div>&#160;</div>
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    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">This Form 8-A/A is filed by Turtle Beach Corporation, a Nevada corporation (the &#8220;<u>Company</u>&#8221;) to reflect the expiration of the preferred stock purchase rights (each, a &#8220;<u>Right</u>&#8221; and collectively, the &#8220;<u>Rights</u>&#8221;)



      registered on the Form 8-A filed by the Company on March 29, 2023.</div>
    <div><br>
    </div>
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          <td style="width: 5%; vertical-align: top;">
            <div style="font-weight: bold;">Item 1.</div>
          </td>
          <td style="width: 87.49%; vertical-align: top;">
            <div style="font-weight: bold;">Description of Registrant&#8217;s Securities to be Registered</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">On June 15, 2023, the Company entered into Amendment No. 1 (the &#8220;<u>Amendment</u>&#8221;) to the Rights Agreement, dated as of March 28, 2023, by and between the Company and Issuer Direct Corporation, as
      rights agent (the &#8220;<u>Rights Agreement</u>&#8221;) (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on March 29, 2023). The Amendment terminated the
      Rights Agreement by accelerating the expiration time of the Rights to 5:00 p.m., New York, New York time, on June 15, 2023.</div>
    <div><br>
    </div>
    <div style="text-align: justify; text-indent: 36pt;">The foregoing is a summary of the terms of the Amendment. The summary does not purport to be complete and is qualified in its entirety by reference to the Amendment, a copy of which is attached as
      Exhibit 4.2 and incorporated herein by reference.</div>
    <div><br>
    </div>
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          <td style="width: 5%; vertical-align: top;">
            <div style="font-weight: bold;">Item 2.</div>
          </td>
          <td style="width: 87.49%; vertical-align: top;">
            <div style="font-weight: bold;">Exhibits</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 5%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/exhibit4-1.htm">4.1</a></div>
          </td>
          <td style="width: 85.01%; vertical-align: bottom;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/exhibit4-1.htm">Rights Agreement, dated as of March 28, 2023, by and between Turtle Beach Corporation and Issuer Direct Corporation,
                as rights agent (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on March 29, 2023).</a></div>
          </td>
        </tr>
        <tr>
          <td style="width: 5%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/amendment.htm">4.2</a></div>
          </td>
          <td style="width: 85.01%; vertical-align: bottom;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/amendment.htm">Amendment No. 1 to Rights Agreement, dated as of June 15, 2023, by and between Turtle Beach Corporation and Issuer
                Direct Corporation, as rights agent (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on June 16, 2023).</a></div>
          </td>
        </tr>

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    <div style="margin-top: 12pt;"><br>
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    <div style="margin-top: 12pt;"><br>
    </div>
    <div style="text-align: center; margin-top: 12pt; font-weight: bold;">SIGNATURE</div>
    <div style="text-indent: 36pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">Pursuant to the requirements of Section 12 of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereto duly
      authorized.</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div><br>
    </div>
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          <td style="width: 49.99%; vertical-align: top;">
            <div>Date: July 6, 2023</div>
          </td>
          <td style="vertical-align: top;" colspan="3">
            <div>TURTLE BEACH CORPORATION</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.99%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 42.46%; vertical-align: top;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.99%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">&#160;</td>
          <td style="width: 42.46%; vertical-align: top;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.99%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
          <td style="width: 5%; vertical-align: top; padding-bottom: 1px;">
            <div>By:</div>
          </td>
          <td style="width: 21.23%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div>/s/ John T. Hanson</div>
          </td>
          <td style="width: 21.23%; vertical-align: top; padding-bottom: 1px;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 49.99%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Name:</div>
          </td>
          <td style="width: 42.46%; vertical-align: top;" colspan="2">
            <div style="font-weight: bold;">John T. Hanson</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49.99%; vertical-align: top;">&#160;</td>
          <td style="width: 5%; vertical-align: top;">
            <div>Title:</div>
          </td>
          <td style="width: 42.46%; vertical-align: top;" colspan="2">
            <div style="font-weight: bold;">Chief Financial Officer, Treasurer and Secretary</div>
          </td>
        </tr>

    </table>
    <div style="margin-top: 12pt; clear: both;"><br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
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    <div><br>
    </div>
    <div style="text-align: center; margin-top: 12pt; font-weight: bold;">EXHIBIT INDEX</div>
    <div style="margin-top: 12pt;"><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z0765c177f0cb49d79f1bd400536d3e6d" style="width: 80%; color: #000000; font-family: 'Times New Roman', Times, serif; font-size: 10pt; text-align: left;">

        <tr>
          <td style="width: 6%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/exhibit4-1.htm">4.1</a></div>
          </td>
          <td style="width: 85.01%; vertical-align: bottom;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/exhibit4-1.htm">Rights Agreement, dated as of March 28, 2023, by and between Turtle Beach Corporation and Issuer Direct Corporation,
                as rights agent (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on March 29, 2023).<br>
              </a> </div>
          </td>
        </tr>
        <tr>
          <td style="width: 6%; vertical-align: top;">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/amendment.htm">4.2</a></div>
          </td>
          <td style="width: 85.01%; vertical-align: bottom;">
            <div style="text-align: justify;"><a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/amendment.htm">Amendment No. 1 to Rights Agreement, dated as of June 15, 2023, by and between Turtle Beach Corporation and Issuer
                Direct Corporation, as rights agent (incorporated by reference from Exhibit 4.1 to the Current Report on Form 8-K filed by Turtle Beach Corporation with the Securities and Exchange Commission on June 16, 2023).</a></div>
          </td>
        </tr>

    </table>
    <div style="margin-top: 12pt;"><br>
    </div>
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</SEC-DOCUMENT>
