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<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">AS
FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON MAY 31,
2006</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: right; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">REGISTRATION NO.
333-</p>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">UNITED STATES<br>SECURITIES AND EXCHANGE
COMMISSION<br>Washington, D.C.
20549</p>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="95"></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">FORM
S-8</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">REGISTRATION STATEMENT<br>UNDER THE SECURITIES ACT
OF 1933</p>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="95"></td>
<td><img src="spacer.gif" height="1" width="253"></td>
<td><img src="spacer.gif" height="1" width="507"></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">L-3 COMMUNICATIONS
HOLDINGS, INC.<br>
<font style="font-weight: normal; font-style: normal">(Exact Name of Registrant as Specified in its
Charter)</font>
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<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">13-3937434</font></td>
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<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(State
or Other Jurisdiction of<br> Incorporation or
Organization)</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">(I.R.S. Employer<br> Identification
Number)</font></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">600 THIRD AVENUE<br>NEW YORK,
NEW YORK 10016<br>
<font style="font-weight: normal; font-style: normal">(Address of Registrant&rsquo;s Principal
Executive Office) (Zip Code)</font>
</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">L-3
COMMUNICATIONS CORPORATION EMPLOYEE STOCK PURCHASE PLAN<br>
<font style="font-weight: normal; font-style: normal">(Full
title of the
Plan)</font>
</p>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="95"></td>
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<td><img src="spacer.gif" height="1" width="507"></td>
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<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">CHRISTOPHER C.
CAMBRIA, ESQ.<br>L-3 COMMUNICATIONS HOLDINGS, INC.<br>600 THIRD
AVENUE<br>NEW YORK, NEW YORK 10016<br>
<font style="font-weight: normal; font-style: normal">(Name and address of agent
for service)</font>
</p>
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<font style="font-weight: normal; font-style: normal">(212) 697-1111<br>(Telephone
number, including area code, of agent for
service)</font>
</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">COPY TO:<br>AVROHOM J. KESS,
ESQ.<br>SIMPSON THACHER &amp; BARTLETT LLP<br>425 LEXINGTON
AVENUE<br>NEW YORK, NEW YORK 10017-3909<br>(212)
455-2000</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 6pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">CALCULATION OF REGISTRATION
FEE</p>
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<table style="border-top:.5pt solid #000000; border-bottom:.5pt solid #000000;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
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<td><img src="spacer.gif" height="1" width="80"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
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<td><img src="spacer.gif" height="1" width="1"></td>
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<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 8pt; background-color: #cceeff;" align="left" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #cceeff;">TITLE
OF SECURITIES<br> TO BE<br> REGISTERED</font></td>
<td style="padding-top: 8pt;background-color: #cceeff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #cceeff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #cceeff;">AMOUNT<br> TO BE<br>
REGISTERED (a)</font></td>
<td style="padding-top: 8pt;background-color: #cceeff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #cceeff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #cceeff;">PROPOSED<br> MAXIMUM<br> OFFERING PRICE<br> PER
SHARE (b)</font></td>
<td style="padding-top: 8pt;background-color: #cceeff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #cceeff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #cceeff;">PROPOSED<br> MAXIMUM<br> AGGREGATE<br> OFFERING<br>
PRICE (b)</font></td>
<td style="padding-top: 8pt;background-color: #cceeff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 8pt; background-color: #cceeff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #cceeff;">AMOUNT OF<br> REGISTRATION<br> FEE
(b)</font></td>
</tr>
<tr>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff;" align="left" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Common Stock, $0.01<br> &nbsp;&nbsp;&nbsp;&nbsp;par value per<br>
&nbsp;&nbsp;&nbsp;&nbsp;share
(b)</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">5,074,400</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">$77.04</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">$390,931,776</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">$41,829.70</font></td>
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<!--0-->
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</tr>
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<td bgcolor="#000000"><img src="spacer.gif" height="1"><img src="spacer.gif" height="1" width="602"></td>
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<p style="font-family:serif;font-weight:normal;color:#000000;font-size:8pt;  width: 456pt; text-align: left; font-style: normal; line-height: 8pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">(a)&nbsp;&nbsp;&nbsp;&nbsp;In
addition to the shares set forth in the table, pursuant to Rule 416(a)
under the Securities Act of 1933, as amended (the
&lsquo;&lsquo;Securities Act&rsquo;&rsquo;), the number of shares
registered includes an indeterminable number of shares of common stock
issuable under the L-3 Communications Corporation Employee Stock
Purchase Plan, as this amount may be adjusted as a result of stock
splits, stock dividends and antidilution provisions. In addition,
pursuant to Rule 416(c) under the Securities Act, this registration
statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the L-3 Communications Corporation Employee
Stock Purchase Plan.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:8pt;  width: 456pt; text-align: left; font-style: normal; line-height: 8pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 0pt; background-color: #ffffff">(b)&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule
457(c) and Rule 457(h) under the Securities Act, the proposed maximum
offering price per share, the proposed maximum aggregate offering price
and the amount of registration fee have been computed on the basis of
the average high and low prices per share of the Common Stock on the
New York Stock Exchange on May  24,
2006.</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>






<page>
<a name="page2"></a>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">This
Registration Statement relates to an amendment of the L-3
Communications Corporation Employee Stock Purchase Plan, as amended
(the &lsquo;&lsquo;Plan&rsquo;&rsquo;) of L-3 Communications
Holdings, Inc. (the &lsquo;&lsquo;Company&rsquo;&rsquo;) in order to
increase the number of shares of common stock available under the Plan
by 5,074,400 shares. Pursuant to Instruction E to Form S-8, the Company
incorporates by reference into this Registration Statement the entire
contents of its earlier Registration Statement on Form S-8 (File No.
333-64300) filed with the Securities and Exchange Commission
(&lsquo;&lsquo;SEC&rsquo;&rsquo;) on June  29,
2001.</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">PART I</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">All information required by Part I to be
contained in the prospectus is omitted from this Registration Statement
in accordance with Rule 428 under the Securities Act of 1933, as
amended (the &lsquo;&lsquo;Securities
Act&rsquo;&rsquo;).</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">PART II</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: 0pt; padding-bottom: 0pt; background-color: #ffffff;">ITEM 3.&nbsp;&nbsp;&nbsp;&nbsp;INCORPORATION OF
DOCUMENTS BY REFERENCE.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">The following documents filed with the
SEC by the Company are hereby incorporated in this Registration
Statement by reference:</p>
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<td><img src="spacer.gif" height="1" width="53"></td>
<td><img src="spacer.gif" height="1" width="549"></td>
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<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 39.96pt">(a)&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 416pt">Annual report
on Form 10-K of the Company for the year ended December
31,  2005.</td>
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<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="53"></td>
<td><img src="spacer.gif" height="1" width="549"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 39.96pt">(b)&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 416pt">Annual report on Form
11-K of the Plan for the year ended December  31,
2005.</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="53"></td>
<td><img src="spacer.gif" height="1" width="549"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 39.96pt">(c)&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 416pt">Quarterly report on Form 10-Q of
the Company for the quarter ended March  31,
2006.</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="53"></td>
<td><img src="spacer.gif" height="1" width="549"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 39.96pt">(d)&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 416pt">Current report on Form 8-K of the
Company filed on May 26, 2006.</td>
</tr>
</table>
<table cellpadding="0" cellspacing="0" border="0" width="602">
<tr>
<td><img src="spacer.gif" height="1" width="53"></td>
<td><img src="spacer.gif" height="1" width="549"></td>
</tr>
<tr>
<td align="right" valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top: 6pt; padding-left: 20pt; text-align: left;  font-style: normal; width: 39.96pt">(e)&nbsp;</td>
<td valign="top" style="font-family:serif;font-weight:normal;color:#000000;font-size: 10pt; padding-top:6pt; padding-bottom: 6pt; text-align: left; font-style: normal; width: 416pt">The
description of the Company&rsquo;s common stock contained in the
Company&rsquo;s Registration Statement on Form 8-A12B filed on
May  18,  1998, as amended by the amendment to the
certificate of incorporation as described in the Quarterly Report on
Form 10-Q for the quarter ended June  30, 2002.</td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">All
documents filed by the Company pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934 after the date of this
Registration Statement and prior to the filing of a post-effective
amendment to this Registration Statement which indicates that all
securities offered have been sold or which deregisters all 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 such documents. 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 statement contained herein or in any
other subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this
Registration Statement.</p>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: 0pt; padding-bottom: 0pt; background-color: #ffffff;">ITEM 8.&nbsp;&nbsp;&nbsp;&nbsp;EXHIBITS.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">For a
list of exhibits, see the Exhibit Index in this Registration Statement,
which is incorporated into this Item by
reference.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">2</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>






<page>
<a name="page3"></a>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">SIGNATURES</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Pursuant
to the requirements of the Securities Act, L-3 Communications Holdings,
Inc. certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York,
on the 31st day of May  2006.</p>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="285"><img src="spacer.gif" height="1" width="285"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">L-3 COMMUNICATIONS
HOLDINGS, INC.</td>
</tr>
</table>
</div>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="285"><img src="spacer.gif" height="1" width="285"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">By: <u>/s/ Christopher C.
Cambria&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>
<br>Name:
Christopher C. Cambria<br> Title: &nbsp;&nbsp;&nbsp;Senior Vice
President, Secretary<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and General
Counsel</td>
</tr>
</table>
</div>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">POWER OF ATTORNEY</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 0pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">KNOW ALL PERSONS BY THESE
PRESENTS, &nbsp;that each person whose signature appears below hereby
constitutes and appoints Christopher C. Cambria, as his true and lawful
attorney-in-fact and agent, with full power of substitution and
re-substitution, for him in his name, place and stead, in any and all
capacity, in connection with this Registration Statement, including to
sign and file in the name and on behalf of the undersigned as director
or officer of the Registrant any and all amendments or supplements
(including any and all stickers and post-effective amendments) to this
Registration Statement, with all exhibits thereto, and other documents
in connection therewith with the Securities and Exchange Commission and
any applicable securities exchange or securities self-regulatory body,
granting unto said attorney-in-fact and agent, with full power and
authority to do and perform each and every act and things requisite or
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agents, or any
substitutes, may lawfully do or cause to be done by virtue
hereof.</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Pursuant to the requirements of the Securities Act of
1933, as amended, this Registration Statement has been signed by the
following persons in the capacities indicated on the 31st day of
May
2006.</p>
<table cellpadding="0" cellspacing="0" border="0" width="593">
<tr>
<td><img src="spacer.gif" height="1" width="218"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="234"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="109"></td>
</tr>
<tr>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center"><font style="font-size: 10pt;">SIGNATURE</font></td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center"><font style="font-size: 10pt;">TITLE</font></td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 2px solid #ffffff;" align="center"></td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/
Frank C. Lanza&nbsp;&nbsp;&nbsp;&nbsp;</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Chairman, Chief Executive Officer (Principal
Executive Officer) and<br> Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Frank C.
Lanza</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/
Michael T. Strianese</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Senior Vice President and Chief<br>
Financial Officer (Principal Financial
Officer)</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Michael T.
Strianese</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Ralph G.
D&rsquo;Ambrosio</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Vice President &mdash; Finance
(Principal Accounting Officer)</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Ralph G.
D&rsquo;Ambrosio</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Claude R.
Canizares</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Claude R.
Canizares</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Peter A.
Cohen</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Peter
A.Cohen</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Thomas A.
Corcoran</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Thomas A.
Corcoran</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">3</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page4"></a>
<table cellpadding="0" cellspacing="0" border="0" width="593">
<tr>
<td><img src="spacer.gif" height="1" width="218"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="234"></td>
<td><img src="spacer.gif" height="1" width="16"></td>
<td><img src="spacer.gif" height="1" width="109"></td>
</tr>
<tr>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center"><font style="font-size: 10pt;">SIGNATURE</font></td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 1px solid #000000;" align="center"><font style="font-size: 10pt;">TITLE</font></td>
<td></td>
<td style="font-family: serif; font-weight: bold; font-size: 8pt; font-style: normal; line-height: 12pt; border-bottom: 2px solid #ffffff;" align="center"></td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Robert B.
Millard</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Robert B.
Milliard</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ John
M.  Shalikashvili</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">John M.
Shalikashvili</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/
Arthur L. Simon</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Arthur L.
Simon</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ Alan H.
Washkowitz</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">Alan H.
Washkowitz</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
<tr>
<td valign="bottom" align="center" style="font-family: serif; font-weight: normal; font-size: 10pt; normal; line-height: 12pt ; ">/s/ John P.
White</td>
<td rowspan="3"></td>
<td valign="top" rowspan="3" style="font-family: serif; font-weight: normal; font-size: 10pt; font-style: normal; line-height: 12pt; " align="left">Director</td>
</tr>
<tr>
<td style="border-top:1px solid #000000;height:1;"><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td align="center" valign="top" style="font-family: serif; font-weight: normal;  font-size: 10pt ; font-style: normal; line-height: 12pt ; ">John P.
White</td>
</tr>
<tr>
<td><img src="spacer.gif" height="16" width="1"></td>
</tr>
</table>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">4</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>
<page>
<a name="page5"></a>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 0pt; background-color: #ffffff;">SIGNATURES</p>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt;  width: 456pt; text-align: left; font-style: normal; line-height: 12pt; padding-top:6pt; padding-left:0pt; padding-right:0pt; padding-bottom: 6pt; margin: 0pt; text-indent: 20pt; background-color: #ffffff">Pursuant to the
requirements of the Securities Act, the administrator has duly caused
this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of New York, State
of New York, on the 31st day of May
2006.</p>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="269"><img src="spacer.gif" height="1" width="269"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">L-3 COMMUNICATIONS CORPORATION<br>
EMPLOYEE STOCK PURCHASE PLAN</td>
</tr>
</table>
</div>
<div style="width: 593;">
<table border="0" cellpadding="0" cellspacing="0" width="593">
<tr>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left" width="269"><img src="spacer.gif" height="1" width="269"></td>
<td style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal; padding-top: 6pt;" valign="top" align="left">By: <u>/s/ Michael T.
Strianese&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u>
<br>Name:
Michael T. Strianese<br> Title: &nbsp;&nbsp;Senior Vice President
and Chief Financial<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Officer of L-3
Communications Holdings, Inc.</td>
</tr>
</table>
</div>
<p style="font-family:serif;font-weight:normal;color:#000000;font-size:10pt; text-align: center; width: 456pt;">5</p>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>






<page>
<a name="page"></a>
<p style="font-family:serif;font-weight:bold;color:#000000;font-size:10pt;  width: 456pt; text-align: center; font-style: normal; line-height: 12pt; padding-top: 12pt; padding-left:0pt; padding-right:0pt; margin: 0pt; text-indent: pt; padding-bottom: 6pt; background-color: #ffffff;">EXHIBIT
INDEX</p>
<img src="spacer.gif" height="10" width="1"><br>
<div style="border: 1px solid #FFFFFF; width: 602px; padding-top: 12px; border-left:none;" align="left">
<div class="WhiteBorder" style="padding:0;margin:0;text-align:center;">
<table style="border-top:none; border-bottom:none;border-left:none; border-right:none; " cellpadding="0" cellspacing="0" border="0" width="602" bgcolor="#ffffff">
<tr style="background-color:none">
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="42"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="6"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
<td><img src="spacer.gif" height="1" width="414"></td>
<td><img src="spacer.gif" height="1" width="1"></td>
</tr>
<tr>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 12pt; background-color: #ffffff;" align="left" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">Exhibit<br>
Number</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 1px solid #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 8pt; color: #000000; border-bottom: 1px solid #000000;padding-top: 12pt; background-color: #ffffff;" align="center" valign="bottom" colspan="3"><font style="font-family: serif; font-size: 8pt; color: #000000; font-weight: bold; font-style: normal;background-color: #ffffff;">DESCRIPTION OF
EXHIBIT</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 0pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.1</font></td>
<td style="padding-top: 0pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 0pt; background-color: #ffffff;" align="left" valign="t" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Certificate
of Incorporation (incorporated herein by reference to Exhibit 3.1 of
L-3 Communications Holdings, Inc.&rsquo;s Quarterly Report on Form
10-Q for the period ended June  30,
2002).</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.2</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">By-laws (incorporated herein by
reference to Exhibit 3.2 of L-3 Communications Holdings, Inc.&rsquo;s
Registration Statement on Form S-1, as filed with the Commission on
May  15,  1998 (File No.
333-46975)).</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.3</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Form of common stock
certificate (incorporated herein by reference to Exhibit 4.1 of L-3
Communications Holdings, Inc.&rsquo;s Registration Statement on Form
S-1, as filed with the Commission on May  15,  1998 (File
No. 333-46975)).</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">4.5</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">L-3 Communications
Corporation Employee Stock Purchase Plan, as amended (incorporated by
reference to Exhibit A of L-3 Communications Holdings, Inc.&rsquo;s
Definitive Proxy Statement on Schedule 14A, as filed with the
Commission on April  4,  2006 (File No.
001-14141)).</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom:  3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">5</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Opinion of Christopher C.
Cambria.</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">23.1</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Consent of
PricewaterhouseCoopers LLP.</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">23.2</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Consent of
Christopher C. Cambria (included in the opinion filed as Exhibit 5
hereto).</font></td>
</tr>
<tr>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 10pt; text-indent: -10pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">24</font></td>
<td style="padding-top: 12pt;background-color: #ffffff; border-bottom: 3px double #ffffff;"><img src="spacer.gif" height="1" width="2"></td>
<td style="font-size: 10pt; color: #000000; border-bottom: 3px double #ffffff;padding-left: 0pt; text-indent: 0pt;padding-top: 12pt; background-color: #ffffff;" align="left" valign="top" colspan="3"><font style="font-family: serif; font-size: 10pt; color: #000000; font-weight: normal; font-style: normal;background-color: #ffffff;">Power of Attorney (included on
the signature page to this Registration
Statement).</font></td>
</tr>
<tr>
<td><img src="spacer.gif" height="10" width="1"></td>
</tr>
</table>
</div>
</div>
<br>
<hr width="760" style="padding-left: 0pt;" align="left">
<br>



</BODY>
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[{"type": "S-8", "sequence": "1", "filename": "file1.htm", "secsgml_size_bytes": 55344}]
{"company-data": {"conformed-name": "L 3 COMMUNICATIONS HOLDINGS INC", "cik": "0001056239", "assigned-sic": "3663", "irs-number": "133937434", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-134607", "film-number": "06877499"}, "business-address": {"street1": "600 THIRD AVENUE", "street2": "34TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10016", "phone": "2126971111"}, "mail-address": {"street1": "600 THIRD AVENUE", "street2": "34TH FLOOR", "city": "NEW YORK", "state": "NY", "zip": "10016"}}
AS
FILED WITH THE SECURITIES AND EXCHANGE COMMISSION ON MAY 31,
2006
REGISTRATION NO.
333-
UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington, D.C.
20549
FORM
S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT
OF 1933
L-3 COMMUNICATIONS
HOLDINGS, INC.
(Exact Name of Registrant as Specified in its
Charter)
DELAWARE
13-3937434
(State
or Other Jurisdiction of
Incorporation or
Organization)
(I.R.S. Employer
Identification
Number)
600 THIRD AVENUE
NEW YORK,
NEW YORK 10016
(Address of Registrant's Principal
Executive Office) (Zip Code)
L-3
COMMUNICATIONS CORPORATION EMPLOYEE STOCK PURCHASE PLAN
(Full
title of the
Plan)
CHRISTOPHER C.
CAMBRIA, ESQ.
L-3 COMMUNICATIONS HOLDINGS, INC.
600 THIRD
AVENUE
NEW YORK, NEW YORK 10016
(Name and address of agent
for service)
(212) 697-1111
(Telephone
number, including area code, of agent for
service)
COPY TO:
AVROHOM J. KESS,
ESQ.
SIMPSON THACHER & BARTLETT LLP
425 LEXINGTON
AVENUE
NEW YORK, NEW YORK 10017-3909
(212)
455-2000
CALCULATION OF REGISTRATION
FEE
TITLE
OF SECURITIES
TO BE
REGISTERED
AMOUNT
TO BE
REGISTERED (a)
PROPOSED
MAXIMUM
OFFERING PRICE
PER
SHARE (b)
PROPOSED
MAXIMUM
AGGREGATE
OFFERING
PRICE (b)
AMOUNT OF
REGISTRATION
FEE
(b)
Common Stock, $0.01
par value per
share
(b)
5,074,400
$77.04
$390,931,776
$41,829.70
(a)    In
addition to the shares set forth in the table, pursuant to Rule 416(a)
under the Securities Act of 1933, as amended (the
''Securities Act''), the number of shares
registered includes an indeterminable number of shares of common stock
issuable under the L-3 Communications Corporation Employee Stock
Purchase Plan, as this amount may be adjusted as a result of stock
splits, stock dividends and antidilution provisions. In addition,
pursuant to Rule 416(c) under the Securities Act, this registration
statement also covers an indeterminate amount of interests to be
offered or sold pursuant to the L-3 Communications Corporation Employee
Stock Purchase Plan.
(b)    Pursuant to Rule
457(c) and Rule 457(h) under the Securities Act, the proposed maximum
offering price per share, the proposed maximum aggregate offering price
and the amount of registration fee have been computed on the basis of
the average high and low prices per share of the Common Stock on the
New York Stock Exchange on May  24,
2006.
This
Registration Statement relates to an amendment of the L-3
Communications Corporation Employee Stock Purchase Plan, as amended
(the ''Plan'') of L-3 Communications
Holdings, Inc. (the ''Company'') in order to
increase the number of shares of common stock available under the Plan
by 5,074,400 shares. Pursuant to Instruction E to Form S-8, the Company
incorporates by reference into this Registration Statement the entire
contents of its earlier Registration Statement on Form S-8 (File No.
333-64300) filed with the Securities and Exchange Commission
(''SEC'') on June  29,
2001.
PART I
All information required by Part I to be
contained in the prospectus is omitted from this Registration Statement
in accordance with Rule 428 under the Securities Act of 1933, as
amended (the ''Securities
Act'').
PART II
INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT
ITEM 3.    INCORPORATION OF
DOCUMENTS BY REFERENCE.
The following documents filed with the
SEC by the Company are hereby incorporated in this Registration
Statement by reference:
(a)
Annual report
on Form 10-K of the Company for the year ended December
31,  2005.
(b)
Annual report on Form
11-K of the Plan for the year ended December  31,
2005.
(c)
Quarterly report on Form 10-Q of
the Company for the quarter ended March  31,
2006.
(d)
Current report on Form 8-K of the
Company filed on May 26, 2006.
(e)
The
description of the Company's common stock contained in the
Company's Registration Statement on Form 8-A12B filed on
May  18,  1998, as amended by the amendment to the
certificate of incorporation as described in the Quarterly Report on
Form 10-Q for the quarter ended June  30, 2002.
All
documents filed by the Company pursuant to Sections 13(a), 13(c), 14
and 15(d) of the Securities Exchange Act of 1934 after the date of this
Registration Statement and prior to the filing of a post-effective
amendment to this Registration Statement which indicates that all
securities offered have been sold or which deregisters all 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 such documents. 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 statement contained herein or in any
other subsequently filed document which also is or is deemed to be
incorporated by reference herein modifies or supersedes such statement.
Any such statement so modified or superseded shall not be deemed,
except as so modified or superseded, to constitute a part of this
Registration Statement.
ITEM 8.    EXHIBITS.
For a
list of exhibits, see the Exhibit Index in this Registration Statement,
which is incorporated into this Item by
reference.
2
SIGNATURES
Pursuant
to the requirements of the Securities Act, L-3 Communications Holdings,
Inc. certifies that it has reasonable grounds to believe that it meets
all of the requirements for filing on Form S-8 and has duly caused this
Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York, State of New York,
on the 31st day of May  2006.
L-3 COMMUNICATIONS
HOLDINGS, INC.
By:
/s/ Christopher C.
Cambria
Name:
Christopher C. Cambria
Title:    Senior Vice
President, Secretary
and General
Counsel
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE
PRESENTS,  that each person whose signature appears below hereby
constitutes and appoints Christopher C. Cambria, as his true and lawful
attorney-in-fact and agent, with full power of substitution and
re-substitution, for him in his name, place and stead, in any and all
capacity, in connection with this Registration Statement, including to
sign and file in the name and on behalf of the undersigned as director
or officer of the Registrant any and all amendments or supplements
(including any and all stickers and post-effective amendments) to this
Registration Statement, with all exhibits thereto, and other documents
in connection therewith with the Securities and Exchange Commission and
any applicable securities exchange or securities self-regulatory body,
granting unto said attorney-in-fact and agent, with full power and
authority to do and perform each and every act and things requisite or
necessary to be done in and about the premises, as fully to all intents
and purposes as he might or could do in person, hereby ratifying and
confirming all that said attorney-in-fact and agents, or any
substitutes, may lawfully do or cause to be done by virtue
hereof.
Pursuant to the requirements of the Securities Act of
1933, as amended, this Registration Statement has been signed by the
following persons in the capacities indicated on the 31st day of
May
2006.
SIGNATURE
TITLE
/s/
Frank C. Lanza
Chairman, Chief Executive Officer (Principal
Executive Officer) and
Director
Frank C.
Lanza
/s/
Michael T. Strianese
Senior Vice President and Chief
Financial Officer (Principal Financial
Officer)
Michael T.
Strianese
/s/ Ralph G.
D'Ambrosio
Vice President — Finance
(Principal Accounting Officer)
Ralph G.
D'Ambrosio
/s/ Claude R.
Canizares
Director
Claude R.
Canizares
/s/ Peter A.
Cohen
Director
Peter
A.Cohen
/s/ Thomas A.
Corcoran
Director
Thomas A.
Corcoran
3
SIGNATURE
TITLE
/s/ Robert B.
Millard
Director
Robert B.
Milliard
/s/ John
M.  Shalikashvili
Director
John M.
Shalikashvili
/s/
Arthur L. Simon
Director
Arthur L.
Simon
/s/ Alan H.
Washkowitz
Director
Alan H.
Washkowitz
/s/ John P.
White
Director
John P.
White
4
SIGNATURES
Pursuant to the
requirements of the Securities Act, the administrator has duly caused
this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of New York, State
of New York, on the 31st day of May
2006.
L-3 COMMUNICATIONS CORPORATION
EMPLOYEE STOCK PURCHASE PLAN
By:
/s/ Michael T.
Strianese
Name:
Michael T. Strianese
Title:   Senior Vice President
and Chief Financial
Officer of L-3
Communications Holdings, Inc.
5
EXHIBIT
INDEX
Exhibit
Number
DESCRIPTION OF
EXHIBIT
4.1
Certificate
of Incorporation (incorporated herein by reference to Exhibit 3.1 of
L-3 Communications Holdings, Inc.'s Quarterly Report on Form
10-Q for the period ended June  30,
2002).
4.2
By-laws (incorporated herein by
reference to Exhibit 3.2 of L-3 Communications Holdings, Inc.'s
Registration Statement on Form S-1, as filed with the Commission on
May  15,  1998 (File No.
333-46975)).
4.3
Form of common stock
certificate (incorporated herein by reference to Exhibit 4.1 of L-3
Communications Holdings, Inc.'s Registration Statement on Form
S-1, as filed with the Commission on May  15,  1998 (File
No. 333-46975)).
4.5
L-3 Communications
Corporation Employee Stock Purchase Plan, as amended (incorporated by
reference to Exhibit A of L-3 Communications Holdings, Inc.'s
Definitive Proxy Statement on Schedule 14A, as filed with the
Commission on April  4,  2006 (File No.
001-14141)).
5
Opinion of Christopher C.
Cambria.
23.1
Consent of
PricewaterhouseCoopers LLP.
23.2
Consent of
Christopher C. Cambria (included in the opinion filed as Exhibit 5
hereto).
24
Power of Attorney (included on
the signature page to this Registration
Statement).