<SEC-DOCUMENT>0000945621-24-000294.txt : 20240313
<SEC-HEADER>0000945621-24-000294.hdr.sgml : 20240313
<ACCEPTANCE-DATETIME>20240313085404
ACCESSION NUMBER:		0000945621-24-000294
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		4
FILED AS OF DATE:		20240313
DATE AS OF CHANGE:		20240313
EFFECTIVENESS DATE:		20240313

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Turtle Beach Corp
		CENTRAL INDEX KEY:			0001493761
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATIONS EQUIPMENT, NEC [3669]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				272767540
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-277870
		FILM NUMBER:		24744688

	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>S-8
<SEQUENCE>1
<FILENAME>turtlebeachs_803062024.htm
<DESCRIPTION>FORM S-8
<TEXT>
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    <div style="text-align: center; font-weight: bold;">As filed with the Securities and Exchange Commission on March 13, 2024.</div>
    <div style="text-align: right; font-weight: bold;">Registration No.</div>
    <div style="text-align: center; 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-weight: bold;">Washington, D.C. 20549</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; font-size: 18pt; font-weight: bold;">REGISTRATION STATEMENT</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">UNDER</div>
    <div style="text-align: center; font-style: italic; font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div style="text-align: center; font-size: 24pt; font-weight: bold;">TURTLE BEACH CORPORATION</div>
    <div style="text-align: center;">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
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          <td style="width: 33.71%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30.69%; vertical-align: middle;">&#160;</td>
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        <tr>
          <td style="width: 31.99%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Nevada</div>
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          <td style="width: 33.71%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
            <div style="text-align: center; font-weight: bold;">White Plains, New York 10601</div>
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            <div style="text-align: center; font-weight: bold;">27-2767540</div>
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            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
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          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 33.71%; vertical-align: top;">
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
            <div style="text-align: center;">(Zip Code)</div>
            <div>&#160;</div>
            <div>&#160;</div>
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          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30.69%; vertical-align: top;">
            <div style="text-align: center;">(I.R.S. Employer</div>
            <div style="text-align: center;">Identification No.)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">TURTLE BEACH CORPORATION</div>
    <div style="text-align: center; font-weight: bold;">2023 STOCK-BASED INCENTIVE COMPENSATION PLAN</div>
    <div style="text-align: center;">(Full title of the plan)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">John T. Hanson</div>
    <div style="text-align: center; font-weight: bold;">Chief Financial Officer</div>
    <div style="text-align: center; font-weight: bold;">Turtle Beach Corporation</div>
    <div style="text-align: center; font-weight: bold;">44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
    <div style="text-align: center; font-weight: bold;">White Plains, New York 10601</div>
    <div style="text-align: center;">(Name and address of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">(888) 496-8001</div>
    <div style="text-align: center;">(Telephone number, including area code, of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: center;"><font style="font-weight: bold;">With a Copy to:<br>
      </font><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Stephen M. Leitzell</div>
    <div style="text-align: center; font-weight: bold;">Dechert LLP</div>
    <div style="text-align: center; font-weight: bold;">Cira Centre</div>
    <div style="text-align: center; font-weight: bold;">2929 Arch Street</div>
    <div style="text-align: center; font-weight: bold;">Philadelphia, PA 19104-2808</div>
    <div style="text-align: center; font-weight: bold;">&#160;(215) 994-2000</div>
    <div><br>
    </div>
    <div>Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated
      filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div><br>
    </div>
    <div><br>
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          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: middle;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: middle;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">
            <div>Large accelerated filer</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
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          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Accelerated filer</div>
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          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9746;</div>
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          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 59.35%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 20.6%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 4.33%; vertical-align: middle;" colspan="2">&#160;</td>
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        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">
            <div>Non-accelerated filer</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Smaller reporting company</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 15.73%; vertical-align: middle;">&#160;</td>
          <td style="width: 59.35%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 20.6%; vertical-align: middle;" colspan="2">&#160;</td>
          <td style="width: 4.33%; vertical-align: middle;" colspan="2">&#160;</td>
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        <tr>
          <td style="width: 15.73%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 57.54%; vertical-align: bottom;">&#160;</td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 18.79%; vertical-align: bottom;">
            <div>Emerging growth company</div>
          </td>
          <td style="width: 1.8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 2.53%; vertical-align: bottom;">
            <div style="font-family: 'Segoe UI Symbol';">&#9744;</div>
          </td>
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    <div>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 to Section 7(a)(2)(B) of the Securities
      Act. <font style="font-family: 'Segoe UI Symbol';">&#9744;</font></div>
    <div><br>
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    </div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">EXPLANATORY NOTE</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">
      <div style="font-size: 12pt;">
        <div><font style="font-size: 10pt;">Pursuant to General Instruction E of Form S-8, Turtle Beach Corporation (the &#8220;Registrant&#8221;) is filing this Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) to register the offer and sale of an
            additional 1,049,000 shares of its common stock, par value $0.001 per share (the &#8220;Common Stock&#8221;), under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, formerly known as the Turtle Beach Corporation 2013 Stock-Based
            Incentive Compensation Plan (as amended and restated) (the &#8220;Plan&#8221;). This Registration Statement hereby incorporates by reference the contents of the Registrant&#8217;s Registration Statements on Form S-8 filed with the Securities and Exchange
            Commission (the &#8220;Commission&#8221;) on February 18, 2014 (File No. <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312514055364/d675670ds8.htm">333-193982</a>), April 2, 2019 (File No.<a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312519095766/d724119ds8.htm"> 333-230691</a>), and August 9, 2019 (File No.<a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963819000738/s8.htm"> 333-233179</a>).</font></div>
        <font style="font-size: 10pt;"></font></div>
      <br>
      <br>
    </div>
    <div style="text-align: center; font-weight: bold;">PART II</div>
    <div style="text-align: center; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <div style="font-weight: bold;">Item 3. Incorporation of Documents by Reference.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The following documents previously filed by the Registrant with the Securities and Exchange Commission (the &#8220;Commission&#8221;) are hereby incorporated by reference into this Registration Statement:</div>
    <div><br>
    </div>
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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(i)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023010660/hear-20221231.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2022 (filed with the Commission on March 29, 2023);</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z406ac0356dd84ca4a6e8573e8d3fc8c6" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(ii)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-size: 12pt;"><font style="font-size: 10pt;">The Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523130404/d474039d10ka.htm">Amendment No. 1 to Annual Report on Form 10-K/A</a> for the fiscal year
                ended December 31, 2022 (filed with the Commission on May 1, 2023);</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z7965ba3a1ad14e08a979f905b9142bdc" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          </td>
          <td style="width: 31.5pt; vertical-align: top;">(iii)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s Quarterly Reports on Form 10-Q for the quarterly periods ended <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023017960/hear-20230331.htm">March 31, 2023</a> (filed with the Commission on May 4, 2023),
              <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023039147/hear-20230630.htm">June 30, 2023</a> (filed with the Commission on August 7 2023), and <a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023060382/hear-20230930.htm">September 30, 2023</a> (filed with the Commission on November 7, 2023);</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z67e58cdf4ee84be49a9ae985fd46c84f" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 31.5pt;"><br>
          </td>
          <td style="width: 31.5pt; vertical-align: top;">(iv)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Registrant&#8217;s Current Reports on Form 8-K filed with the Commission on<a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000844/ab8k.htm"> March 15, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000092963823000999/ab8k.htm">March 29, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523090030/d494614d8k.htm">April 4, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523132585/d177239d8k.htm">May 2, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000170/turtlebay8k05102023.htm">May 11, 2023</a> (excluding Item
              7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000176/turtlebeach8k.htm">May 16, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000114036123026426/brhc20053470_8k.htm">May 24, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000191/turtlebeach8k.htm">June 16, 2023</a>, <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000193/turtlebeach8k06212023.htm">June 22, 2023</a>
              (excluding Item 7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000195/turtlebeach8k06202023.htm">June 23, 2023</a> (excluding Item 7.01), <a href="https://www.sec.gov/Archives/edgar/data/1493761/000089457923000197/turtlebeack8k06282023.htm">June 29, 2023</a>, and <a href="https://www.sec.gov/Archives/edgar/data/1493761/000119312523185592/d510119d8k.htm">July 12, 2023</a>; and</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z69809dde23bb44099cf2890b51caec53" class="DSPFListTable" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

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          <td style="width: 31.5pt;"><br>
          </td>
          <td style="width: 31.5pt; vertical-align: top;">(v)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The description of the Common Stock contained in the Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000101968712001016/parametric.htm">Registration Statement on&#160;Form 8-A</a> filed&#160;with the Commission under Section
              12 of the Securities Exchange Act of 1934, as amended (the &#8220;Exchange Act&#8221;), on March 21, 2012, as amended by <a href="https://www.sec.gov/Archives/edgar/data/1493761/000156459020010784/hear-ex47_299.htm">Exhibit 4.7</a> to the Registrant&#8217;s <a href="https://www.sec.gov/Archives/edgar/data/1493761/000156459020010784/hear-10k_20191231.htm">Annual Report on Form 10-K</a> for the fiscal year ended December 31, 2019 (filed with the Commission on March 13, 2020), including any
              subsequently filed amendments and reports updating such description.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">To the extent that any information contained in any Current Report on Form 8-K, or any exhibit thereto, was furnished to, rather than filed with, the Commission, such information or exhibit is specifically not
      incorporated by reference.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">All reports and other documents that the Registrant subsequently files with the Commission pursuant to Sections 13(a), 13(c), 14, or 15(d) of the Exchange Act after the date of this Registration Statement and prior to
      the filing of a post-effective amendment that indicates that the Registrant has sold all of the securities offered under this Registration Statement or deregisters the distribution of 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 that the Registrant files such report or document.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a</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>statement contained herein or in any other subsequently filed document that also is, or is deemed to be, incorporated by reference herein modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed,
      except as so modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="margin-top: 10pt; font-weight: bold;">Item 8. Exhibits.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">A list of exhibits filed herewith is contained in the Exhibit Index that immediately precedes such exhibits and is incorporated herein by reference.</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">EXHIBIT INDEX</div>
    <div style="text-align: center; font-weight: bold;"> <br>
    </div>
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          <td style="width: 10.01%; vertical-align: bottom; border-bottom: #000000 4px double;">
            <div style="text-align: center; font-weight: bold;">Exhibit Number</div>
          </td>
          <td style="width: 2.08%; vertical-align: bottom;">&#160;</td>
          <td style="width: 87.91%; vertical-align: bottom; border-bottom: #000000 4px double;">
            <div style="text-align: center; font-weight: bold;">Description</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
        </tr>
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          <td style="width: 10.01%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1493761/000101968710002738/parametric_ex401.htm">4.1</a></div>
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top;">
            <div><a href="https://www.sec.gov/Archives/edgar/data/1493761/000095017023039147/hear-ex10_4.htm">10.1</a></div>
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          <td style="width: 87.91%; vertical-align: top;">
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
            <div><a href="exh5_1.htm">23.2</a>*</div>
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: middle;">&#160;</td>
          <td style="width: 89.99%; vertical-align: middle;" colspan="2">&#160;</td>
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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          <td style="width: 10.01%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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          <td style="width: 2.08%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
          <td style="width: 87.91%; vertical-align: top; padding-bottom: 1px;">
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    <div>* Filed herewith.</div>
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      <div>Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be
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            <td style="width: 3.19%; vertical-align: middle;">&#160;</td>
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            <td style="width: 35.94%; vertical-align: middle;">&#160;</td>
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              <div style="font-weight: bold;">TURTLE BEACH CORPORATION</div>
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            <td style="width: 59.93%; vertical-align: top;">&#160;</td>
            <td style="width: 3.19%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 36.88%; vertical-align: middle;">&#160;</td>
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            <td style="width: 3.19%; vertical-align: top; padding-bottom: 1px;">
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            <td style="width: 0.94%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 35.94%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 59.93%; vertical-align: top;">&#160;</td>
            <td style="width: 3.19%; vertical-align: top;">&#160;</td>
            <td style="width: 0.94%; vertical-align: bottom;">&#160;</td>
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              <div>Cris Keirn</div>
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            <td style="width: 59.93%; vertical-align: top;">&#160;</td>
            <td style="width: 3.19%; vertical-align: top;">&#160;</td>
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      <div>KNOW TO ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Cris Keirn and John T. Hanson, each and individually, his or her attorneys-in-fact, with full power of substitution and
        resubstitution, for him or her in any and all capacities, to sign any or all amendments or post-effective amendments to this Registration Statement and to file the same with the Securities and Exchange Commission, granting unto each of such
        attorneys-in-fact and agents full power and authority to do and perform each and every act and thing requisite and necessary in connection with such matters and hereby ratifying and confirming all that each such attorney-in-fact, or his agent or
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      <div>Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</div>
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            <td style="width: 37.2%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 45.28%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 17.52%; vertical-align: middle;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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              <div style="text-align: center;">Cris Keirn</div>
              <div>&#160;</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
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            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">John T. Hanson</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 45.28%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 17.52%; vertical-align: middle;">&#160;</td>
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          <tr>
            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
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            </td>
            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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          <tr>
            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">Terry Jimenez</div>
              <div>&#160;</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 45.28%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 17.52%; vertical-align: middle;">&#160;</td>
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            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
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            </td>
            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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          <tr>
            <td style="width: 37.2%; vertical-align: top;">
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              <div>&#160;</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 45.28%; vertical-align: middle;">&#160;</td>
            <td colspan="2" style="width: 17.52%; vertical-align: middle;">&#160;</td>
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">Director</div>
            </td>
            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">Katherine L. Scherping</div>
              <div>&#160;</div>
              <div>&#160;</div>
            </td>
            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
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            </td>
            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
              <div style="text-align: center;">March 13, 2024</div>
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            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">Julia W. Sze</div>
              <div>&#160;</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
          </tr>
          <tr>
            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
              <div style="text-align: center;">/s/ MICHELLE D. WILSON</div>
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
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            </td>
            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
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            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">Michelle D. Wilson</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 37.2%; vertical-align: top; border-bottom: 1px solid rgb(0, 0, 0);">
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            <td style="width: 1.24%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
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              <div style="text-align: center;">Andrew Wolfe</div>
              <div>&#160;</div>
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            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top;">&#160;</td>
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            <td style="width: 44.04%; vertical-align: top; padding-bottom: 1px;">
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            <td style="width: 2.02%; vertical-align: bottom; padding-bottom: 1px;">&#160;</td>
            <td style="width: 15.5%; vertical-align: top; padding-bottom: 1px;">
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            <td style="width: 37.2%; vertical-align: top;">
              <div style="text-align: center;">William Wyatt</div>
            </td>
            <td style="width: 1.24%; vertical-align: bottom;">&#160;</td>
            <td style="width: 44.04%; vertical-align: top;">&#160;</td>
            <td style="width: 2.02%; vertical-align: bottom;">&#160;</td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-5.1
<SEQUENCE>2
<FILENAME>exh5_1.htm
<DESCRIPTION>OPINION OF SNELL & WILMER, L.L.P.
<TEXT>
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  <div><br>
  </div>
  <div style="text-align: right;"><font style="font-weight: bold;">Exhibit 5.1</font><br>
  </div>
  <div><br>
  </div>
  <div style="text-align: center;">Snell &amp; Wilmer L.L.P.</div>
  <div style="text-align: center;">Hughes Center</div>
  <div style="text-align: center;">3883 Howard Hughes Parkway, Suite 1100</div>
  <div style="text-align: center;">Las Vegas, NV 89169-5958</div>
  <div style="text-align: center;">TELEPHONE:&#160; 702.784.5200</div>
  <div style="text-align: center;">FACSIMILE:&#160; 702.784.5252</div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>
    <div style="text-align: center;">March 13, 2024</div>
  </div>
  <div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>Turtle Beach Corporation</div>
    <div>44 South Broadway, 4<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">th</sup> Floor</div>
    <div>White Plains, New York 10601</div>
    <div><br>
    </div>
  </div>
  <div>
    <div style="text-indent: 36pt;">Re:&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Registration Statement on Form S-8</div>
  </div>
  <div>
    <div><br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div><br>
    </div>
  </div>
  <div>
    <div style="text-align: justify; text-indent: 36pt;">We have acted as special Nevada counsel for Turtle Beach Corporation, a Nevada corporation (the &#8220;Company&#8221;), in connection with the Company&#8217;s preparation of a Registration Statement on Form S-8 to be
      filed by the Company with the United States Securities and Exchange Commission (the &#8220;Commission&#8221;) on or about the date hereof (the &#8220;Registration Statement&#8221;), with respect to the registration under the Securities Act of 1933, as amended (the &#8220;1933
      Act&#8221;), of 1,049,000 shares of the Company&#8217;s common stock, par value $0.001 per share (the &#8220;Shares&#8221;), to be offered and sold under the Company&#8217;s Amended and Restated 2023 Stock-Based Incentive Compensation Plan, as amended through the date hereof (the
      &#8220;2023 Plan&#8221;).</div>
  </div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">This opinion is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act in connection with the filing of the Registration Statement.&#160; All
    capitalized terms used herein and not otherwise defined shall have the respective meanings given to them in the Registration Statement.</div>
  <div style="text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">In connection with our representation of the Company, and as a basis for the opinion hereinafter set forth, we have relied upon and examined matters of fact, questions of law and documents as we have
    deemed necessary to render this opinion, including the originals, or copies certified or otherwise identified to our satisfaction, of the following documents (hereinafter collectively referred to as the &#8220;Documents&#8221;):</div>
  <div style="text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">1.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Registration Statement and exhibits hereto;</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">2.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Articles of Incorporation of the Company filed with the Secretary of State of the State of Nevada, as amended though the date hereof (the &#8220;Charter&#8221;), certified as of the date hereof by
    an officer of the Company;</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">3.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The Bylaws of the Company, as amended and as certified as of the date hereof by an officer of the Company;</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">4.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Certificate of Existence with Status in Good Standing, certified by the Secretary of State of the State of Nevada, dated as of a recent date;</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">5.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Resolutions adopted by the Board of Directors of the Company relating to the authorization of the registration and issuance of the Shares (the &#8220;Resolutions&#8221;), certified as of the date hereof
    by an officer of the Company;</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">6.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; A specimen of the current form of stock certificate representing shares of the Company&#8217;s Common Stock, certified as of the date hereof by an officer of the Company;</div>
  <div style="text-align: justify; text-indent: 36pt;"> <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>
  </div>
  <div><br>
  </div>
  <div><br>
  </div>
  <div>Turtle Beach Corporation</div>
  <div>March 13, 2024</div>
  <div>Page 2</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">7.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; The 2023 Plan, certified as of the date hereof by an officer of the Company;</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">8.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; A certificate executed by an officer of the Company, dated as of the date hereof, as to certain factual matters; and</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">9.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Such other documents and matters as we have deemed necessary or appropriate to express the opinion set forth below, subject to the assumptions, limitations and qualifications stated herein.</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">In expressing the opinion set forth below, we have assumed the following:</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">A.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; Each individual executing any of the Documents, whether on behalf of such individual or any other person, is legally competent to do so.</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">B.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; All Documents submitted to us as originals are authentic.&#160; The form and content of all Documents submitted to us as unexecuted drafts do not differ in any respect relevant to this opinion
    from the form and content of such Documents as executed and delivered.&#160; All Documents submitted to us as certified or photostatic copies conform to the original documents.&#160; All signatures on all such Documents are genuine.&#160; All public records reviewed
    or relied upon by us or on our behalf are true and complete.&#160; All representations, warranties, statements and information contained in the Documents are true and complete.&#160; There has been no oral or written modification of or amendment to any of the
    Documents, and there has been no waiver of any provision of any of the Documents, by action or omission of the parties or otherwise.&#160; For the purpose of the opinion rendered below, we have assumed that, upon each issuance of Shares, the Company will
    receive or has received the consideration for such Shares required by the Resolutions.</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">Based upon the foregoing, and subject to the assumptions, limitations and qualifications stated herein, it is our opinion that the issuance of the Shares has been duly authorized and, when issued and
    delivered by the Company pursuant to the Resolutions and otherwise in accordance with the Registration Statement, and upon payment for and delivery of the Shares subject to issuance and sale by the Company, the Shares will be validly issued, fully paid
    and nonassessable.</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">We render this opinion only with respect to the general corporate law of the State of Nevada as set forth in Chapter 78 of the Nevada Revised Statutes. We neither express nor imply any obligation with
    respect to any other laws or the laws of any other jurisdiction or of the United States. For purposes of this opinion, we assume that the Shares will be issued in compliance with all applicable state securities or blue sky laws.</div>
  <div style="text-align: justify; text-indent: 36pt;">&#160;</div>
  <div style="text-align: justify; text-indent: 36pt;">The opinion expressed herein is limited to the matters specifically set forth herein and no other opinion shall be inferred beyond the matters expressly stated.&#160; We assume no obligation to supplement
    this opinion if any applicable law changes after the date hereof or if we become aware of any fact that might change the opinion expressed herein after the date hereof.&#160; Without limiting the generality of the foregoing, we neither express nor imply any
    opinion regarding the contents of the Registration Statement, other than as expressly stated herein with respect to the Shares.</div>
  <div><br>
  </div>
  <div style="text-align: justify; text-indent: 36pt;">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement and to the use of the name of our firm therein.&#160; In giving this consent, we do not admit that we are within
    the category of persons whose consent is required by Section 7 of the 1933 Act or the rules and regulations of the Commission promulgated thereunder.</div>
  <div><br>
  </div>
  <div style="text-indent: 36pt;">It is understood that this opinion is to be used only in connection with the offer of the Shares while the Registration Statement is in effect.</div>
  <div><br>
  </div>
  <div>Very truly yours,</div>
  <div>
    <div><br>
    </div>
    <div style="text-align: justify; margin-top: 3pt; margin-bottom: 3pt;"><u>/s/ Snell &amp; Wilmer L.L.P.</u></div>
  </div>
  <div>
    <div><br>
    </div>
  </div>
  <div>Snell &amp; Wilmer L.L.P.</div>
  <div><br>
  </div>
  <div><br>
  </div>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>exh23_1.htm
<DESCRIPTION>CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
<TEXT>
<html>
  <head>
    <title></title>
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  <div>
    <div><br>
    </div>
    <div style="text-align: right; font-weight: bold;">Exhibit 23.1</div>
    <div><br>
    </div>
    <div style="text-align: center; font-size: 12pt;"><u>Consent of Independent Registered Public Accounting Firm</u></div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div style="font-size: 12pt;">Turtle Beach Corporation</div>
    <div style="font-size: 12pt;">White Plains, New York</div>
    <div><br>
    </div>
    <div style="font-size: 12pt;">We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated March 29, 2023, relating to the consolidated financial statements and schedule and the effectiveness of
      internal control over financial reporting of Turtle Beach Corporation appearing in the Company's Annual Report on Form 10-K for the year ended December 31, 2022. Our report on the effectiveness of internal control over financial reporting expresses
      an adverse opinion on the effectiveness of the Company's internal control over financial reporting as of December 31, 2022.</div>
    <div><br>
    </div>
    <div style="font-size: 12pt;"><u>/s/ BDO USA, P.C.</u></div>
    <div><font style="font-size: 12pt;"> </font><br>
    </div>
    <div style="font-size: 12pt;">New York, New York</div>
    <div><br>
    </div>
    <div style="font-size: 12pt;">March 12, 2024</div>
    <div><br>
    </div>
  </div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>exh_107.htm
<DESCRIPTION>FILING FEES TABLE
<TEXT>
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  <div><br>
  </div>
  <div>
    <div><br>
    </div>
    <div style="text-align: right; font-weight: bold;">Exhibit 107</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">CALCULATION OF FILING FEE TABLE</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Form S-8</div>
    <div style="text-align: center;">(Form Type)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Turtle Beach Corporation</div>
    <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div><br>
    </div>
    <div style="text-align: center; font-weight: bold;">Table 1: Newly Registered Securities</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zee5543b1a53e48c998dc42fdd9a48041" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 9.78%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Security</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Type</div>
          </td>
          <td style="width: 10.63%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Security Class</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Title <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
          </td>
          <td style="width: 12.61%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Fee</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Calculation</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Rule</div>
          </td>
          <td style="width: 11.87%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Amount</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Registered <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div>
          </td>
          <td style="width: 11.63%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Proposed</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Maximum</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Offering Price</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Per Unit <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Maximum</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Aggregate</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Offering Price <sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Fee Rate</div>
          </td>
          <td style="width: 13.23%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> <br>
            </div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;">Amount of</div>
            <div style="text-align: center; font-family: 'Times New Roman',Times,serif; font-weight: bold;"> Registration Fee</div>
          </td>
        </tr>
        <tr>
          <td style="width: 9.78%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>Equity</div>
          </td>
          <td style="width: 10.63%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>Common stock, par value $0.001 per share</div>
          </td>
          <td style="width: 12.61%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>Rule 457(c) and Rule 457(h)</div>
          </td>
          <td style="width: 11.87%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>1,049,000<br>
            </div>
          </td>
          <td style="width: 11.63%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>$10.56</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>$11,077,440.00</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>$147.60 per $1,000,000.00</div>
          </td>
          <td style="width: 13.23%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
            <div>$1,635.03</div>
          </td>
        </tr>
        <tr>
          <td style="width: 56.53%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);" colspan="5">
            <div>Total Offering Amounts</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">
            <div>$11,077,440.00</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 13.23%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
            <div>$1,635.03</div>
          </td>
        </tr>
        <tr>
          <td style="width: 56.53%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);" colspan="5">
            <div>Total Fee Offsets</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 13.23%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);">
            <div>&#8211;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 56.53%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0);" colspan="5">
            <div>Net Fee Due</div>
          </td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 15.12%; vertical-align: top; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0);">&#160;</td>
          <td style="width: 13.23%; vertical-align: top; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);">
            <div>$1,635.03</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z003d75bf8bf94527aa2578a8da978d29" style="font-family: 'Times New Roman', Times, serif; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 10.71%; vertical-align: top;">
            <div>(1)</div>
          </td>
          <td style="width: 89.29%; vertical-align: top;">
            <div>This Registration Statement on Form S-8 (this &#8220;Registration Statement&#8221;) relates to 1,049,000 shares of common stock, par value $0.001 per share (the &#8220;Common Stock&#8221;), of Turtle Beach Corporation (the &#8220;Registrant&#8221;) not previously registered
              and available for issuance under the Turtle Beach Corporation 2023 Stock-Based Incentive Compensation Plan, formerly known as the Turtle Beach Corporation 2013 Stock-Based Incentive Compensation Plan (as amended and restated) (the &#8220;Plan&#8221;).
              Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement shall also cover any additional shares of Common Stock that become issuable under the Plan pursuant to this Registration
              Statement to prevent dilution by reason of any stock splits, stock dividends, or similar transactions effected without the receipt of consideration and which results in an increase in the number of outstanding shares of Common Stock.</div>
          </td>
        </tr>
        <tr>
          <td style="width: 10.71%; vertical-align: top;">&#160;</td>
          <td style="width: 89.29%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 10.71%; vertical-align: top;">
            <div>(2)</div>
          </td>
          <td style="width: 89.29%; vertical-align: top;">
            <div>The Proposed Maximum Offering Price Per Share and Maximum Aggregate Offering Price have been calculated solely for purposes of determining the registration fee for this offering under Rule 457(c) and (h) under the Securities Act on the
              basis of the average of the high ($10.80) and low ($10.31) sale prices of the Common Stock as reported on the Nasdaq Global Market on March 8, 2024, which date is within five business days prior to the filing of this Registration Statement.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
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