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<P align="center" style="font-size: 10pt"><B>As filed with the
Securities and Exchange Commission on December 20, 2004</B>
<DIV align="right" style="font-size: 10pt"><B>Registration No.&nbsp;333-________</B></DIV>



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<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>


<P align="center" style="font-size: 10pt"><B>_______________</B>


<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<DIV align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B></DIV>



<P align="center" style="font-size: 10pt"><B>_______________</B>


<P align="center" style="font-size: 24pt"><B>GREAT WOLF RESORTS, INC.</B>

<DIV align="center" style="font-size: 10pt"><B>(Exact Name of Issuer as Specified in Its Charter)</B></DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>51-0510250</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>(State or Other Jurisdiction of Incorporation or</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>(I.R.S. Employer Identification Number)</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><B>Organization)</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><B>122 West Washington Avenue<BR>
Madison, Wisconsin 53703<BR>
(Address of Principal Executive Offices) (Zip Code)</B>



<P align="center" style="font-size: 10pt"><B>_______________</B>



<P align="center" style="font-size: 10pt"><B>Great Wolf Resorts, Inc.<BR>
2004 Incentive Stock Plan</B>



<P align="center" style="font-size: 10pt"><B>Great Wolf Resorts, Inc.<BR>
Deferred Compensation Plan</B>



<P align="center" style="font-size: 10pt"><B>(Full Title of the Plans)</B>



<P align="center" style="font-size: 10pt"><B>_______________</B>



<P align="center" style="font-size: 10pt"><B>J. Michael Schroeder<BR>
General Counsel and Corporate Secretary<BR>
Great Wolf Resorts, Inc.<BR>
122 West Washington Avenue<BR>
Madison, Wisconsin 53703<BR>
(Name and Address for Agent for Service)<BR>
(608)&nbsp;251-6400<BR>
(Telephone Number, Including Area Code, of Agent for Service)</B>



<P align="center" style="font-size: 10pt"><B>Copies to:<BR>
Alan J. Prince<BR>
King &#038; Spalding LLP<BR>
191 Peachtree Street<BR>
Atlanta, Georgia 30303<BR>
(404)&nbsp;572-4600</B>



<P align="center" style="font-size: 10pt"><B>_______________</B>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="42%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="9%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>&nbsp;</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of Each Class of Securities</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price Per</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>to be Registered(1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>to be Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Share</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration Fee</B><HR size="1" noshade></TD>
</TR>

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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, par value
$0.01 per share(2)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="bottom">3,380,520 shares(3)
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom">(4)</TD>
    <TD nowrap valign="bottom">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">63,895,332</TD>
    <TD nowrap valign="bottom">(4)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">7,520.48</TD>
    <TD nowrap valign="bottom">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Deferred Compensation Obligations(5)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">10,000,000</TD>
    <TD nowrap valign="bottom">(6)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">&nbsp;</TD>
    <TD align="right" valign="bottom">100</TD>
    <TD nowrap valign="bottom">%</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">10,000,000</TD>
    <TD nowrap valign="bottom">(6)</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="bottom">$</TD>
    <TD align="right" valign="bottom">1,177</TD>
    <TD nowrap valign="bottom">&nbsp;</TD>
</TR>

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</DIV>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>In addition, pursuant to Rule 416(c) under the Securities Act of
1933, as amended, this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the
Plans described herein.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;416(a), this Registration Statement also covers such
indeterminate number of additional securities as may become issuable
under the Plans as the result of any future stock splits, stock
dividends or similar adjustment of the Registrant&#146;s common stock.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Represents shares issuable pursuant to the Company&#146;s 2004 Incentive
Stock Plan.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(4)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of computing the registration fee.
Pursuant to Rule&nbsp;457(h), the Proposed Maximum Aggregate Offering Price
is based upon (i)&nbsp;in the case of 1,657,600 shares of stock issuable upon
the exercise of outstanding options granted under the Company&#146;s 2004
Incentive Stock Plan, the exercise price of $17.00 per share
($28,179,200 in the aggregate) and (ii)&nbsp;in the case of 1,722,920 shares
issuable pursuant to the 2004 Incentive Stock Plan, with respect to
which options, stock appreciation rights, and restricted stock grants
have not been awarded or granted and the exercise price of which is
therefore unknown, the average of the high and low sale prices of the
Company&#146;s Common Stock as quoted on the Nasdaq National Market on
December&nbsp;16, 2004, $20.73 per share ($35,716,132 in the aggregate).
Therefore, the total amount of the offering being registered herein is
the sum of these aggregate amounts, or $63,895,332.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(5)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Deferred Compensation Obligations are unsecured obligations of
Great Wolf Resorts, Inc. to pay deferred compensation in the future in
accordance with its Deferred Compensation Plan.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(6)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Estimated solely for the purpose of determining the registration fee.</TD>
</TR>

</TABLE>


<P>
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<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">








<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

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</TR>
<TR><TD colspan="9"><A HREF="#000"> PART I</A></TD></TR>
<TR><TD colspan="9"><A HREF="#001"> PART II</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#002">Item&nbsp;3. Incorporation of Documents by Reference</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#003">Item&nbsp;4. Description of Securities</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#004"> Item&nbsp;5. Interest of Named Experts and Counsel</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#005"> Item&nbsp;6. Indemnification of Directors and Officers</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#006"> Item&nbsp;7. Exemption from Registration Claimed</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#007"> Item&nbsp;8. Exhibits</A></TD></TR>
<TR><TD></TD><TD colspan="8"><A HREF="#008">Item&nbsp;9. Undertakings</A></TD></TR>
<TR><TD colspan="9"><A HREF="#009"> SIGNATURES</A></TD></TR>
<TR><TD colspan="9"><A HREF="#010"> EXHIBIT INDEX</A></TD></TR>
<TR><TD colspan="9"><A HREF="g92434exv5w1.txt">EX-5.1 OPINION OF KING & SPALDING LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="g92434exv23w1.txt">EX-23.1 CONSENT OF DELOITTE AND TOUCHE LLP</A></TD></TR>
<TR><TD colspan="9"><A HREF="g92434exv23w2.txt">EX-23.2 CONSENT OF RUBIN, BROWN, GORNSTEIN & CO. LLP</A></TD></TR>
</TABLE>
</CENTER>
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<DIV align="left"><A NAME="000"></A></DIV>

<P align="center" style="font-size: 10pt"><B>PART I</B>



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The documents containing the information specified in Part&nbsp;I will be sent
or given to participants in the 2004 Incentive Stock Plan and the Deferred
Compensation Plan (the &#147;Plans&#148;) of Great Wolf Resorts, Inc., a Delaware
corporation (the &#147;Company&#148; or the &#147;Registrant&#148;), as specified by Rule&nbsp;428(b)(1)
of the Securities Act of 1933, as amended (the &#147;Securities Act&#148;). In
accordance with the instructions of Part&nbsp;I of Form S-8, such documents will not
be filed with the Securities and Exchange Commission (the &#147;Commission&#148;) either
as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule&nbsp;424 of the Securities Act. These documents and
the documents incorporated by reference pursuant to Item&nbsp;3 of Part&nbsp;II of this
Registration Statement, taken together, constitute a prospectus as required by
Section 10(a) of the Securities Act.

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<DIV align="left"><A NAME="001"></A></DIV>

<P align="center" style="font-size: 10pt"><B>PART II</B>



<P align="center" style="font-size: 10pt"><B>INFORMATION REQUIRED IN<BR>
THE REGISTRATION STATEMENT</B>


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<DIV align="left"><A NAME="002"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;3. Incorporation of Documents by Reference.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents that the Company has filed with the Commission are
incorporated herein by reference:


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Company&#146;s Prospectus, filed on December&nbsp;15, 2004
pursuant to Rule&nbsp;424(b) under the Securities Act of 1933,
relating to the Company&#146;s Registration Statement on Form S-1, as amended
(File No.&nbsp;333-118148); and</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The description of the Company&#146;s common stock contained in
the Company&#146;s Registration Statement on Form 8-A filed with the
Commission on December&nbsp;8, 2004.</TD>
</TR>

</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, all documents filed with the Commission by the Company
pursuant to Sections&nbsp;13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
of 1934, as amended, prior to the filing of a post-effective amendment 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 time
of filing of such documents.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Any statement contained in the documents incorporated or deemed to be
incorporated by reference in this Registration Statement 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 incorporated or deemed to be incorporated by reference
in this Registration Statement 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.

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<DIV align="left"><A NAME="003"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;4. Description of Securities.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Great Wolf Resorts, Inc. Deferred Compensation Plan effective as of
October&nbsp;1, 2004, which we refer to as the &#147;Plan&#148;, is an unfunded, non-tax
qualified deferred compensation arrangement which provides selected management
employees specified in the Plan, each of whom we refer to as an &#147;Eligible
Employee,&#148; with an opportunity to elect to defer a portion of his or her cash
base compensation and/or cash bonus compensation for payment at a later time.
The amount of a participant&#146;s compensation to be deferred for a plan year will
be determined under the Plan based on the Eligible Employee&#146;s election. The
Company will also credit a matching contribution in an amount determined under
the Plan for each participant who defers a portion of his or her base
compensation for a plan year and is an Eligible Employee on the last day of the
plan year. The Company may also credit a profit sharing contribution for each
participant who is an Eligible Employee on the last day of the plan year. The
amount (if any) of the profit sharing contribution for a plan year shall equal
a percentage of the participant&#146;s matching contributions under both the Plan
and the Company&#146;s 401(k) plan for such plan year, and the percentage shall be
determined in the


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<P align="left" style="font-size: 10pt">sole discretion of the Compensation Committee of the Company&#146;s Board of
Directors and may vary from participant to participant (but may not exceed
150%).



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The matching contributions and profit sharing contributions are subject to
a vesting schedule set forth in the Plan, but fully vest upon death,
disability, retirement or a change effective date for a &#147;change in control,&#148; as
such terms are defined in the Plan. Each participant&#146;s deferrals will be
adjusted to reflect the investment experience of one or more investment options
individually chosen by the participant from a list of investment options.
Company common stock may be an investment option with respect to any deferrals
made from any cash bonus otherwise payable upon the completion of the initial
public offering of the Company&#146;s common stock.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Amounts
payable under the Plan, which we refer as the &#147;Obligations&#148; of the
Company are unsecured general obligations of the Company to pay deferred
compensation in the future in accordance with the terms of the Plan. Any claim
by a participant against the Company for a payment from the Plan will be
treated as a claim of a general and unsecured creditor of the Company. The
Company has the sole responsibility for the operation, administration and
recordkeeping for the Plan. The Company has established a grantor trust with
First Trust Corporation as trustee and intends to transfer assets to the grantor trust to
help the Company satisfy the Obligations under the Plan.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In general, each Obligation will be paid in a lump sum or in five
substantially equal annual installments, as elected by a participant and will
be paid upon the first to occur of death, disability, a change effective date
for a change of control (as defined in the Plan), termination of employment or,
if elected by a participant, on one or more fixed payment dates determined
under the Plan. The Company may in its discretion allow an early payment for a
financial hardship (as defined in the Plan) of the participant.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Obligations are not subject to redemption, in whole or in part, prior
to payment on the dates specified in the Plan, except if the Company exercises
its discretion to allow early payment upon a financial hardship of the
participant. Participants may not assign, alienate, commute, or otherwise
encumber the Obligations under the Plan for any purpose whatsoever and any
attempt to do so will be disregarded as null and void. However, the Company
reserves the right to amend or terminate the Plan at any time, but such
amendment or termination shall not deprive a participant of any right accrued
prior to the date of the amendment or termination (whichever is applicable)
except in certain limited circumstances specified in the Plan.

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<DIV align="left"><A NAME="004"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;5. Interest of Named Experts and Counsel.</B>



<P align="left" style="font-size: 10pt">Not Applicable.


<!-- link2 " Item&nbsp;6. Indemnification of Directors and Officers" -->
<DIV align="left"><A NAME="005"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;6. Indemnification of Directors and Officers.</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section&nbsp;102(b)(7) of the Delaware General Corporation Law,
the Registrant&#146;s Certificate of Incorporation contains a provision that
eliminates the personal liability of the Registrant&#146;s directors for monetary
damages for any breach of fiduciary duty as a director. Such provision,
however, does not eliminate a director&#146;s liability (i)&nbsp;for any breach of the
director&#146;s duty of loyalty to the Registrant or its stockholders; (ii)&nbsp;for acts
or omissions not in good faith or which involve intentional misconduct or a
knowing violation of the law; (iii)&nbsp;under Section&nbsp;174 of the Delaware General
Corporation Law (in respect of certain unlawful dividend payments or stock
purchases or redemptions); or (iv)&nbsp;for a transaction from which the director
derived an improper personal benefit.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As permitted by Section&nbsp;145 of the Delaware General Corporation Law, the
Registrant&#146;s Amended and Restated Certificate of Incorporation provides that it
shall indemnify any and all persons whom it has the power to indemnify under
Delaware law from and against any and all of the expenses, liabilities or other
matters referred to in or covered by Section&nbsp;145 of the Delaware General
Business Corporation Law, and the indemnification provided for in the Amended
and Restated Certificate of Incorporation shall not be deemed to be exclusive
of any other rights to which those indemnified may be entitled under any bylaw,
agreement, vote of stockholders or disinterested directors or otherwise, both
as to action in such person&#146;s official capacity and as to action in another
capacity while holding such office, and shall continue as to a person who has
ceased to be a director, officer, employee or agent and shall inure to the
benefit of the heirs, executors and administrators of such person.


<P align="center" style="font-size: 10pt">2
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Further, the Registrant&#146;s Amended and Restated Bylaws provide that it
shall indemnify its officers and directors to the fullest extent permitted by
the Delaware General Corporation Law upon a determination by a majority of the
Board of Directors, by independent legal counsel in a written opinion or by the
stockholders that the person seeking indemnification has acted in good faith
and in a manner such person reasonably believed to be in or not opposed to the
best interests of the Registrant and had no reasonable cause to believe such
person&#146;s conduct was unlawful. Any expense incurred by a director or officer
in defending or investigating a threatened or pending action, suit or
proceeding shall be paid by the Registrant in advance of the final disposition
of such action, suit or proceeding upon receipt of an undertaking by or on
behalf of such director or officer to repay such amount if it shall ultimately
be determined that such director or officer is not entitled to be indemnified
by the Registrant.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant may, to the extent authorized by the Board of Directors,
provide rights to indemnification and to the advancement of expenses to
employees and agents of the Registrant similar to those conferred to directors
and officers of the Registrant as described above.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has entered into indemnification agreements with each of
its current officers and directors to give such officers and directors
additional contractual assurances regarding the scope of their indemnification.
The indemnification agreements provide indemnification to the fullest extent
permitted under Delaware law and provide for the advancement of expenses
incurred by a director or officer in connection with the investigation,
defense, settlement or appeal of any action or investigation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Registrant has insurance policies providing for indemnification of
officers and directors against liabilities and expenses incurred by any of them
in certain proceedings and under certain conditions, such as in the absence of
fraud.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors and officers of the Registrant pursuant to
the foregoing provisions or otherwise, the Registrant has been advised that, in
the opinion of the SEC, such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable.

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<DIV align="left"><A NAME="006"></A></DIV>

<P align="left" style="font-size: 10pt"><B>Item&nbsp;7. Exemption from Registration Claimed.</B>



<P align="left" style="font-size: 10pt">Not Applicable.


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<P align="left" style="font-size: 10pt"><B>Item&nbsp;8. Exhibits.</B>


<P align="left" style="font-size: 10pt">The following exhibits are filed as part of this Registration Statement:



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">4.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Great Wolf Resorts, Inc. 2004 Incentive Stock Plan
(incorporated by reference from Exhibit&nbsp;10.10 to the Registrant&#146;s
Registration Statement on Form S-1 (Registration No.&nbsp;333-118148)).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">4.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Great Wolf Resorts, Inc. Deferred Compensation Plan
(incorporated by reference from Exhibit&nbsp;10.11 to the Registrant&#146;s
Registration Statement on Form S-1 (Registration No.&nbsp;333-118148)).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">4.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Amended and Restated Certificate of Incorporation of
the Registrant (incorporated by reference from Exhibit&nbsp;3.1 to the
Registrant&#146;s Registration Statement on Form S-1 (Registration No.
333-118148)).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">4.4</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Form of Amended and Restated Bylaws of the Registrant
(incorporated by reference from Exhibit&nbsp;3.2 to the Registrant&#146;s
Registration Statement on Form S-1 (Registration No.&nbsp;333-118148)).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of King &#038; Spalding LLP.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Deloitte &#038; Touche LLP.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">3
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Rubin, Brown, Gornstein &#038; CO. LLP</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">23.3</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of King &#038; Spalding LLP (included in Exhibit&nbsp;5.1).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney (included on signature page hereof).</TD>
</TR>

</TABLE>

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<P align="left" style="font-size: 10pt"><B>Item&nbsp;9. Undertakings.</B>



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes:</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To file, during any period in which offers or
sales are being made, a post-effective amendment to this
Registration Statement:</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" nowrap align="right">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any prospectus required by
section 10(a)(3) of the Securities Act of 1933;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" nowrap align="right">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To reflect in the prospectus any
facts or events arising after the effective date of the
Registration Statement (or the most recent post
effective amendment thereof) which, individually or in
the aggregate, represent a fundamental change in the
information set forth in the Registration Statement.
Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar
value of securities offered would not exceed that which
was registered) and any deviation from the low or high
end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate,
the change in volume and price represent no more than a
20&nbsp;percent change in the maximum aggregate offering
price set forth in the &#147;Calculation of Registration Fee&#148;
table in the effective Registration Statement;</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="12%" nowrap align="right">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To include any material information
with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material
change to such information in the Registration
Statement;</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>provided, however, that paragraphs (a)(l)(i) and (a)(1)(ii) do not
apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in
periodic reports filed by the Registrant pursuant to Section 13 or
Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>That, for the purpose of determining any
liability under the Securities Act of 1933, each such
post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered
therein, and the offering of such securities at that time
shall be deemed to be the initial <I>bona fide </I>offering thereof.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="8%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>To remove from registration by means of a
post-effective amendment any of the securities being
registered which remain unsold at the termination of the
offering.</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The undersigned Registrant hereby undertakes that, for the
purposes of determining any liability under the Securities Act of
1933, each filing of the Registrant&#146;s annual report pursuant to
Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan&#146;s annual
report pursuant to Section 15(d) of the Securities Exchange Act of
1934) that is incorporated by reference in the Registration
Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial <I>bona fide</I>
offering thereof.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">4
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="4%" nowrap align="right">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>provisions, or otherwise, the Registrant has been advised that in
the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by
the Registrant of expenses incurred or paid by a director, officer
or controlling person of the Registrant in the successful defense
of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">5
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">


<P><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>

<!-- link1 " SIGNATURES" -->
<DIV align="left"><A NAME="009"></A></DIV>

<P align="center" style="font-size: 10pt"><B>SIGNATURES</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all 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 Madison, State of Wisconsin, on this 17<SUP>th</SUP> day of
December, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="46%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="3" valign="top" align="left"><B>GREAT WOLF RESORTS, INC.</B></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ J. Michael Schroeder</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade width="50%" align="left"></TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">J. Michael Schroeder</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">General Counsel and Corporate Secretary</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><B>POWER OF ATTORNEY</B>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints John Emery, James A. Calder and J.
Michael Schroeder, and each of them, as his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution, for the
undersigned and his or her name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to the
Registration Statement and to file the same, with all exhibits thereto, and all
documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in
connection therewith, as fully to all intents and purposes as he or she might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 date indicated:

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="21%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="53%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="16%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" nowrap valign="top">/s/ Bruce D. Neviaser<BR>
<HR size="1" noshade>
Bruce D. Neviaser</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chairman of the Board
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">December 17, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Marc B. Vaccaro<BR>
<HR size="1" noshade>
Marc B. Vaccaro</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">December 17, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ John Emery<BR>
<HR size="1" noshade>
John Emery</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Executive Officer and Director<BR>
<I>(Principal Executive Officer)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">December 17, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ Craig A. Stark<BR>
<HR size="1" noshade>
Craig A. Stark</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
President and Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">December 17, 2004</TD>
</TR>

<TR valign="bottom" style="padding-top: 1em">
    <TD align="center" nowrap valign="top">/s/ James A. Calder<BR>
<HR size="1" noshade>
James A. Calder</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">
Chief Financial Officer<BR>
<I>(Principal Financial and Accounting Officer)</I>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">December 17, 2004</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">6
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the trustees
(or other persons who administer the Deferred Compensation Plan) have duly
caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Madison, State of
Wisconsin, on this 17<SUP>th</SUP> day of December, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="11%">&nbsp;</TD>
    <TD width="37%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="36%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left"><B>GREAT WOLF RESORTS, INC.</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left"><B>DEFERRED COMPENSATION PLAN</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD colspan="8" valign="top" align="left">Great Wolf Resorts, Inc.,</TD>
</TR>

<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">Plan Sponsor</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">By:</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ J. Michael Schroeder</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade width="50%" align="left"></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">J. Michael Schroeder</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">General Counsel and Corporate Secretary</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

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</DIV>



<P align="center" style="font-size: 10pt">7
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

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<DIV align="left"><A NAME="010"></A></DIV>

<P align="center" style="font-size: 10pt"><B>EXHIBIT INDEX</B>


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    <TD width="10%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="85%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Exhibit</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Great Wolf Resorts, Inc. 2004 Incentive Stock Plan
(incorporated by reference from Exhibit&nbsp;10.10 to the
Registrant&#146;s Registration Statement on Form&nbsp;S-1 (Registration
No.&nbsp;333-118148)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Great Wolf Resorts, Inc. Deferred Compensation Plan
(incorporated by reference from Exhibit&nbsp;10.11 to the
Registrant&#146;s Registration Statement on Form&nbsp;S-1 (Registration
No.&nbsp;333-118148)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Amended and Restated Certificate of Incorporation of
the Registrant (incorporated by reference from Exhibit&nbsp;3.1 to
the Registrant&#146;s Registration Statement on Form&nbsp;S-1
(Registration No.&nbsp;333-118148)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">4.4
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Form of Amended and Restated Bylaws of the Registrant
(incorporated by reference from Exhibit&nbsp;3.2 to the Registrant&#146;s
Registration Statement on Form&nbsp;S-1 (Registration No.
333-118148)).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of King &#038; Spalding LLP.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Deloitte &#038; Touche LLP.</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Rubin, Brown, Gornstein &#038; CO. LLP</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of King &#038; Spalding LLP (included in Exhibit&nbsp;5.1).</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on signature page hereof).</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>




<P align="center" style="font-size: 10pt">8
</DIV>

</BODY>
</HTML>
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sv8
Table of Contents
As filed with the
Securities and Exchange Commission on December 20, 2004
Registration No. 333-________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_______________
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
_______________
GREAT WOLF RESORTS, INC.
(Exact Name of Issuer as Specified in Its Charter)
Delaware
51-0510250
(State or Other Jurisdiction of Incorporation or
(I.R.S. Employer Identification Number)
Organization)
122 West Washington Avenue
Madison, Wisconsin 53703
(Address of Principal Executive Offices) (Zip Code)
_______________
Great Wolf Resorts, Inc.
2004 Incentive Stock Plan
Great Wolf Resorts, Inc.
Deferred Compensation Plan
(Full Title of the Plans)
_______________
J. Michael Schroeder
General Counsel and Corporate Secretary
Great Wolf Resorts, Inc.
122 West Washington Avenue
Madison, Wisconsin 53703
(Name and Address for Agent for Service)
(608) 251-6400
(Telephone Number, Including Area Code, of Agent for Service)
Copies to:
Alan J. Prince
King & Spalding LLP
191 Peachtree Street
Atlanta, Georgia 30303
(404) 572-4600
_______________
Table of Contents
CALCULATION OF REGISTRATION FEE
Proposed Maximum
Proposed Maximum
Title of Each Class of Securities
Amount
Offering Price Per
Aggregate Offering
Amount of
to be Registered(1)
to be Registered
Share
Price
Registration Fee
Common Stock, par value
$0.01 per share(2)
3,380,520 shares(3)
(4)
$
63,895,332
(4)
$
7,520.48
Deferred Compensation Obligations(5)
$
10,000,000
(6)
100
%
$
10,000,000
(6)
$
1,177
(1)
In addition, pursuant to Rule 416(c) under the Securities Act of
1933, as amended, this Registration Statement also covers an
indeterminate amount of interests to be offered or sold pursuant to the
Plans described herein.
(2)
Pursuant to Rule 416(a), this Registration Statement also covers such
indeterminate number of additional securities as may become issuable
under the Plans as the result of any future stock splits, stock
dividends or similar adjustment of the Registrant's common stock.
(3)
Represents shares issuable pursuant to the Company's 2004 Incentive
Stock Plan.
(4)
Estimated solely for the purpose of computing the registration fee.
Pursuant to Rule 457(h), the Proposed Maximum Aggregate Offering Price
is based upon (i) in the case of 1,657,600 shares of stock issuable upon
the exercise of outstanding options granted under the Company's 2004
Incentive Stock Plan, the exercise price of $17.00 per share
($28,179,200 in the aggregate) and (ii) in the case of 1,722,920 shares
issuable pursuant to the 2004 Incentive Stock Plan, with respect to
which options, stock appreciation rights, and restricted stock grants
have not been awarded or granted and the exercise price of which is
therefore unknown, the average of the high and low sale prices of the
Company's Common Stock as quoted on the Nasdaq National Market on
December 16, 2004, $20.73 per share ($35,716,132 in the aggregate).
Therefore, the total amount of the offering being registered herein is
the sum of these aggregate amounts, or $63,895,332.
(5)
The Deferred Compensation Obligations are unsecured obligations of
Great Wolf Resorts, Inc. to pay deferred compensation in the future in
accordance with its Deferred Compensation Plan.
(6)
Estimated solely for the purpose of determining the registration fee.
TABLE OF CONTENTS
PART I
PART II
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interest of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption from Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
EXHIBIT INDEX
EX-5.1 OPINION OF KING & SPALDING LLP
EX-23.1 CONSENT OF DELOITTE AND TOUCHE LLP
EX-23.2 CONSENT OF RUBIN, BROWN, GORNSTEIN & CO. LLP
Table of Contents
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The documents containing the information specified in Part I will be sent
or given to participants in the 2004 Incentive Stock Plan and the Deferred
Compensation Plan (the "Plans") of Great Wolf Resorts, Inc., a Delaware
corporation (the "Company" or the "Registrant"), as specified by Rule 428(b)(1)
of the Securities Act of 1933, as amended (the "Securities Act"). In
accordance with the instructions of Part I of Form S-8, such documents will not
be filed with the Securities and Exchange Commission (the "Commission") either
as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424 of the Securities Act. These documents and
the documents incorporated by reference pursuant to Item 3 of Part II of this
Registration Statement, taken together, constitute a prospectus as required by
Section 10(a) of the Securities Act.
PART II
INFORMATION REQUIRED IN
THE REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference.
The following documents that the Company has filed with the Commission are
incorporated herein by reference:
(a)
The Company's Prospectus, filed on December 15, 2004
pursuant to Rule 424(b) under the Securities Act of 1933,
relating to the Company's Registration Statement on Form S-1, as amended
(File No. 333-118148); and
(b)
The description of the Company's common stock contained in
the Company's Registration Statement on Form 8-A filed with the
Commission on December 8, 2004.
In addition, all documents filed with the Commission by the Company
pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act
of 1934, as amended, prior to the filing of a post-effective amendment 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 time
of filing of such documents.
Any statement contained in the documents incorporated or deemed to be
incorporated by reference in this Registration Statement 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 incorporated or deemed to be incorporated by reference
in this Registration Statement 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 4. Description of Securities.
The Great Wolf Resorts, Inc. Deferred Compensation Plan effective as of
October 1, 2004, which we refer to as the "Plan", is an unfunded, non-tax
qualified deferred compensation arrangement which provides selected management
employees specified in the Plan, each of whom we refer to as an "Eligible
Employee," with an opportunity to elect to defer a portion of his or her cash
base compensation and/or cash bonus compensation for payment at a later time.
The amount of a participant's compensation to be deferred for a plan year will
be determined under the Plan based on the Eligible Employee's election. The
Company will also credit a matching contribution in an amount determined under
the Plan for each participant who defers a portion of his or her base
compensation for a plan year and is an Eligible Employee on the last day of the
plan year. The Company may also credit a profit sharing contribution for each
participant who is an Eligible Employee on the last day of the plan year. The
amount (if any) of the profit sharing contribution for a plan year shall equal
a percentage of the participant's matching contributions under both the Plan
and the Company's 401(k) plan for such plan year, and the percentage shall be
determined in the
Table of Contents
sole discretion of the Compensation Committee of the Company's Board of
Directors and may vary from participant to participant (but may not exceed
150%).
The matching contributions and profit sharing contributions are subject to
a vesting schedule set forth in the Plan, but fully vest upon death,
disability, retirement or a change effective date for a "change in control," as
such terms are defined in the Plan. Each participant's deferrals will be
adjusted to reflect the investment experience of one or more investment options
individually chosen by the participant from a list of investment options.
Company common stock may be an investment option with respect to any deferrals
made from any cash bonus otherwise payable upon the completion of the initial
public offering of the Company's common stock.
Amounts
payable under the Plan, which we refer as the "Obligations" of the
Company are unsecured general obligations of the Company to pay deferred
compensation in the future in accordance with the terms of the Plan. Any claim
by a participant against the Company for a payment from the Plan will be
treated as a claim of a general and unsecured creditor of the Company. The
Company has the sole responsibility for the operation, administration and
recordkeeping for the Plan. The Company has established a grantor trust with
First Trust Corporation as trustee and intends to transfer assets to the grantor trust to
help the Company satisfy the Obligations under the Plan.
In general, each Obligation will be paid in a lump sum or in five
substantially equal annual installments, as elected by a participant and will
be paid upon the first to occur of death, disability, a change effective date
for a change of control (as defined in the Plan), termination of employment or,
if elected by a participant, on one or more fixed payment dates determined
under the Plan. The Company may in its discretion allow an early payment for a
financial hardship (as defined in the Plan) of the participant.
The Obligations are not subject to redemption, in whole or in part, prior
to payment on the dates specified in the Plan, except if the Company exercises
its discretion to allow early payment upon a financial hardship of the
participant. Participants may not assign, alienate, commute, or otherwise
encumber the Obligations under the Plan for any purpose whatsoever and any
attempt to do so will be disregarded as null and void. However, the Company
reserves the right to amend or terminate the Plan at any time, but such
amendment or termination shall not deprive a participant of any right accrued
prior to the date of the amendment or termination (whichever is applicable)
except in certain limited circumstances specified in the Plan.
Item 5. Interest of Named Experts and Counsel.
Not Applicable.
Item 6. Indemnification of Directors and Officers.
As permitted by Section 102(b)(7) of the Delaware General Corporation Law,
the Registrant's Certificate of Incorporation contains a provision that
eliminates the personal liability of the Registrant's directors for monetary
damages for any breach of fiduciary duty as a director. Such provision,
however, does not eliminate a director's liability (i) for any breach of the
director's duty of loyalty to the Registrant or its stockholders; (ii) for acts
or omissions not in good faith or which involve intentional misconduct or a
knowing violation of the law; (iii) under Section 174 of the Delaware General
Corporation Law (in respect of certain unlawful dividend payments or stock
purchases or redemptions); or (iv) for a transaction from which the director
derived an improper personal benefit.
As permitted by Section 145 of the Delaware General Corporation Law, the
Registrant's Amended and Restated Certificate of Incorporation provides that it
shall indemnify any and all persons whom it has the power to indemnify under
Delaware law from and against any and all of the expenses, liabilities or other
matters referred to in or covered by Section 145 of the Delaware General
Business Corporation Law, and the indemnification provided for in the Amended
and Restated Certificate of Incorporation shall not be deemed to be exclusive
of any other rights to which those indemnified may be entitled under any bylaw,
agreement, vote of stockholders or disinterested directors or otherwise, both
as to action in such person's official capacity and as to action in another
capacity while holding such office, and shall continue as to a person who has
ceased to be a director, officer, employee or agent and shall inure to the
benefit of the heirs, executors and administrators of such person.
2
Table of Contents
Further, the Registrant's Amended and Restated Bylaws provide that it
shall indemnify its officers and directors to the fullest extent permitted by
the Delaware General Corporation Law upon a determination by a majority of the
Board of Directors, by independent legal counsel in a written opinion or by the
stockholders that the person seeking indemnification has acted in good faith
and in a manner such person reasonably believed to be in or not opposed to the
best interests of the Registrant and had no reasonable cause to believe such
person's conduct was unlawful. Any expense incurred by a director or officer
in defending or investigating a threatened or pending action, suit or
proceeding shall be paid by the Registrant in advance of the final disposition
of such action, suit or proceeding upon receipt of an undertaking by or on
behalf of such director or officer to repay such amount if it shall ultimately
be determined that such director or officer is not entitled to be indemnified
by the Registrant.
The Registrant may, to the extent authorized by the Board of Directors,
provide rights to indemnification and to the advancement of expenses to
employees and agents of the Registrant similar to those conferred to directors
and officers of the Registrant as described above.
The Registrant has entered into indemnification agreements with each of
its current officers and directors to give such officers and directors
additional contractual assurances regarding the scope of their indemnification.
The indemnification agreements provide indemnification to the fullest extent
permitted under Delaware law and provide for the advancement of expenses
incurred by a director or officer in connection with the investigation,
defense, settlement or appeal of any action or investigation.
The Registrant has insurance policies providing for indemnification of
officers and directors against liabilities and expenses incurred by any of them
in certain proceedings and under certain conditions, such as in the absence of
fraud.
Insofar as indemnification for liabilities arising under the Securities
Act may be permitted to directors and officers of the Registrant pursuant to
the foregoing provisions or otherwise, the Registrant has been advised that, in
the opinion of the SEC, such indemnification is against public policy as
expressed in the Securities Act and is, therefore, unenforceable.
Item 7. Exemption from Registration Claimed.
Not Applicable.
Item 8. Exhibits.
The following exhibits are filed as part of this Registration Statement:
4.1
Form of Great Wolf Resorts, Inc. 2004 Incentive Stock Plan
(incorporated by reference from Exhibit 10.10 to the Registrant's
Registration Statement on Form S-1 (Registration No. 333-118148)).
4.2
Form of Great Wolf Resorts, Inc. Deferred Compensation Plan
(incorporated by reference from Exhibit 10.11 to the Registrant's
Registration Statement on Form S-1 (Registration No. 333-118148)).
4.3
Form of Amended and Restated Certificate of Incorporation of
the Registrant (incorporated by reference from Exhibit 3.1 to the
Registrant's Registration Statement on Form S-1 (Registration No.
333-118148)).
4.4
Form of Amended and Restated Bylaws of the Registrant
(incorporated by reference from Exhibit 3.2 to the Registrant's
Registration Statement on Form S-1 (Registration No. 333-118148)).
5.1
Opinion of King & Spalding LLP.
23.1
Consent of Deloitte & Touche LLP.
3
Table of Contents
23.2
Consent of Rubin, Brown, Gornstein & CO. LLP
23.3
Consent of King & Spalding LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page hereof).
Item 9. Undertakings.
(a)
The undersigned Registrant hereby undertakes:
(1)
To file, during any period in which offers or
sales are being made, a post-effective amendment to this
Registration Statement:
(i)
To include any prospectus required by
section 10(a)(3) of the Securities Act of 1933;
(ii)
To reflect in the prospectus any
facts or events arising after the effective date of the
Registration Statement (or the most recent post
effective amendment thereof) which, individually or in
the aggregate, represent a fundamental change in the
information set forth in the Registration Statement.
Notwithstanding the foregoing, any increase or decrease
in volume of securities offered (if the total dollar
value of securities offered would not exceed that which
was registered) and any deviation from the low or high
end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the
Commission pursuant to Rule 424(b) if, in the aggregate,
the change in volume and price represent no more than a
20 percent change in the maximum aggregate offering
price set forth in the "Calculation of Registration Fee"
table in the effective Registration Statement;
(iii)
To include any material information
with respect to the plan of distribution not previously
disclosed in the Registration Statement or any material
change to such information in the Registration
Statement;
provided, however, that paragraphs (a)(l)(i) and (a)(1)(ii) do not
apply if the information required to be included in a
post-effective amendment by those paragraphs is contained in
periodic reports filed by the Registrant pursuant to Section 13 or
Section 15(d) of the Securities Exchange Act of 1934 that are
incorporated by reference in the Registration Statement.
(2)
That, for the purpose of determining any
liability under the Securities Act of 1933, each such
post-effective amendment shall be deemed to be a new
Registration Statement relating to the securities offered
therein, and the offering of such securities at that time
shall be deemed to be the initial
bona fide
offering thereof.
(3)
To remove from registration by means of a
post-effective amendment any of the securities being
registered which remain unsold at the termination of the
offering.
(b)
The undersigned Registrant hereby undertakes that, for the
purposes of determining any liability under the Securities Act of
1933, each filing of the Registrant's annual report pursuant to
Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (and,
where applicable, each filing of an employee benefit plan's annual
report pursuant to Section 15(d) of the Securities Exchange Act of
1934) that is incorporated by reference in the Registration
Statement shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial
bona fide
offering thereof.
(c)
Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers and
controlling persons of the Registrant pursuant to the foregoing
4
Table of Contents
provisions, or otherwise, the Registrant has been advised that in
the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Act
and is, therefore, unenforceable. In the event that a claim for
indemnification against such liabilities (other than the payment by
the Registrant of expenses incurred or paid by a director, officer
or controlling person of the Registrant in the successful defense
of any action, suit or proceeding) is asserted by such director,
officer or controlling person in connection with the securities
being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent,
submit to a court of appropriate jurisdiction the question whether
such indemnification by it is against public policy as expressed in
the Act and will be governed by the final adjudication of such
issue.
5
Table of Contents
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant
certifies that it has reasonable grounds to believe that it meets all 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 Madison, State of Wisconsin, on this 17
th
day of
December, 2004.
GREAT WOLF RESORTS, INC.
By:
/s/ J. Michael Schroeder
J. Michael Schroeder
General Counsel and Corporate Secretary
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
appears below constitutes and appoints John Emery, James A. Calder and J.
Michael Schroeder, and each of them, as his true and lawful attorneys-in-fact
and agents, with full power of substitution and resubstitution, for the
undersigned and his or her name, place and stead, in any and all capacities, to
sign any and all amendments (including post-effective amendments) to the
Registration Statement and to file the same, with all exhibits thereto, and all
documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorneys-in-fact and agents, full power and authority to do
and perform each and every act and thing requisite and necessary to be done in
connection therewith, as fully to all intents and purposes as he or she might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, or any of them or their or his substitute or
substitutes, may lawfully do or cause to be done by virtue hereof.
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 date indicated:
/s/ Bruce D. Neviaser
Bruce D. Neviaser
Chairman of the Board
December 17, 2004
/s/ Marc B. Vaccaro
Marc B. Vaccaro
Director
December 17, 2004
/s/ John Emery
John Emery
Chief Executive Officer and Director
(Principal Executive Officer)
December 17, 2004
/s/ Craig A. Stark
Craig A. Stark
President and Director
December 17, 2004
/s/ James A. Calder
James A. Calder
Chief Financial Officer
(Principal Financial and Accounting Officer)
December 17, 2004
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Pursuant to the requirements of the Securities Act of 1933, the trustees
(or other persons who administer the Deferred Compensation Plan) have duly
caused this Registration Statement to be signed on its behalf by the
undersigned, thereunto duly authorized, in the City of Madison, State of
Wisconsin, on this 17
th
day of December, 2004.
GREAT WOLF RESORTS, INC.
DEFERRED COMPENSATION PLAN
By:
Great Wolf Resorts, Inc.,
Plan Sponsor
By:
/s/ J. Michael Schroeder
J. Michael Schroeder
General Counsel and Corporate Secretary
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Table of Contents
EXHIBIT INDEX
Exhibit
4.1
Form of Great Wolf Resorts, Inc. 2004 Incentive Stock Plan
(incorporated by reference from Exhibit 10.10 to the
Registrant's Registration Statement on Form S-1 (Registration
No. 333-118148)).
4.2
Form of Great Wolf Resorts, Inc. Deferred Compensation Plan
(incorporated by reference from Exhibit 10.11 to the
Registrant's Registration Statement on Form S-1 (Registration
No. 333-118148)).
4.3
Form of Amended and Restated Certificate of Incorporation of
the Registrant (incorporated by reference from Exhibit 3.1 to
the Registrant's Registration Statement on Form S-1
(Registration No. 333-118148)).
4.4
Form of Amended and Restated Bylaws of the Registrant
(incorporated by reference from Exhibit 3.2 to the Registrant's
Registration Statement on Form S-1 (Registration No.
333-118148)).
5.1
Opinion of King & Spalding LLP.
23.1
Consent of Deloitte & Touche LLP.
23.2
Consent of Rubin, Brown, Gornstein & CO. LLP
23.3
Consent of King & Spalding LLP (included in Exhibit 5.1).
24.1
Power of Attorney (included on signature page hereof).
8